Program | American Accounting Association

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Friday, March 1, 2019

9:45 am – 11:45 am	Preconference Workshop: Blockchains, Accounting and Tokenization of the REA Information Technology - 2.4 CH Speaker: Graham Gal, University of Massachusetts-Amherst Please join us for our preconference workshop on Friday, March 1, 2019 from 10:00 am to noon. Graham Gal will lead us through an exercise on how blockchains work. We will cover data mining including cryptocurrencies and Bitcoin. Professor Gal will provide an introduction to collaboration space and why companies are moving to it. We will also look at business processes including exchanges versus conversion, sharing information versus keeping information private, and smart contracts. Professor Gal has made this workshop friendly for all levels of familiarity with blockchain concepts.

12:00 pm – 1:00 pm	Lunch, Welcome from our FAS President and Section Update Speaker: Ronny J. Daigle, Sam Houston State University

1:10 pm – 2:40 pm	General Session, Fighting Fraud with Forensic Analytics: An Integrated Approach from the Deloitte Foundation Forensic Accounting Case Study Series Auditing - 1.8 CH Speaker: Matt Sherman, Deloitte Financial Advisory Services LLP

2:40 pm – 3:00 pm	Break

3:00 pm – 4:30 pm	Concurrent Sessions 1.01: Rationalization Behavioral Ethics - 1.8 CH Moderator: Joseph M. Wall, Marquette University Exploring the Fraud Triangle’s Third Dimension: Rationalization as Revealed by Verbal and Visual Cues Kevin Jason Veenstra, McMaster University Kareen Brown, Brock University Pascale Lapointe-Antunes, Brock University Han Li, Nanyang Technological University Discussant: Joseph M. Wall, Marquette University Crowding Out Best Practice: Circumstances Matter More Than Rules Joseph M. Wall, Marquette University Timothy J. Fogarty, Case Western Reserve University Jodi Lynn Gissel McDowell, Marquette University Discussant: Kevin Jason Veenstra, McMaster University 1.02: Financial Disclosures Accounting - 1.8 CH Moderator: Masumi Nakashima, Kanazawa Gakuin University Does the Market Respond to all Internal Control Material Weakness Disclosures Equally? Subash Adhikari, The University of South Dakota Binod Guragai, University of Nevada, Reno Ananth Seetharaman, University of North Texas Discussant: Masumi Nakashima, Kanazawa Gakuin University Fraud Prediction Using MD&A Information: Evidence from Japan Masumi Nakashima, Kanazawa Gakuin University Yoshitaka Hirose, Osaka City University Hirohisa Hirai, Kanagawa University Discussant: Subash Adhikari, University of South Dakota Survey Research on Earnings Quality: Evidence from Japan Masumi Nakashima, Kanazawa Gakuin University Discussant: Ryan C. Knight, The University of New Mexico 1.03: Teaching Cases 1 Accounting - 1.8 CH Moderator: Karen Grossman Tabak, Maryville University SALES GO ROGUE: A Case in Financial Statement Fraud Muniratu Kelly, Morgan State University Bilal Makkawi, Morgan State University Unbecoming of an Accountant—KPMG and the PCAOB Scandal Karen Grossman Tabak, Maryville University Who Took the Money? A Fraud Teaching Case Martin J. Coe, Western Illinois University John Stephan Delaney, Augustana University Jeffrey Coussens, Augustana College Michael Reddington, Wicklander-Zulawski and Associates

5:00 pm – 6:00 pm	Reception

Saturday, March 2, 2019

7:00 am – 8:20 am	Breakfast, Providing Expertise in the Prosecution and Defense of Forensic Investigations Auditing - 1.0 CH Speaker: Tom Hilton, Forensic and Litigation Services Anders CPA

8:30 am – 10:00 am	General Session, Cybersecurity Services Marketplace Auditing - 1.8 CH Speaker: Phillip J. Nemmers, Ernst & Young LLP

10:00 am – 10:20 am	Break

10:20 am – 11:50 pm	Concurrent Session 2.01: Teaching Cases 2 Accounting - 1.8 CH Moderator: Srinivasan Ragothaman, The University of South Dakota PwC and the Colonial Bank Fraud: Overview and Critical Analysis Donald Larry Crumbley, Louisiana State University Donald Lamar Ariail, Kennesaw State University Fake Accounts Scandal at Wells Fargo: What are the Lessons? Srinivasan Ragothaman, The University of South Dakota Melissa Christianson, The University of South Dakota Tyler Custis, The University of South Dakota IRS Audit of Auto Financial Inc.: Utilizing Tax Incentives to Illustrate the Implementation of Tax Rules to Business Sara Kern, Gonzaga University Andrew M. Brajcich, Gonzaga University 2.02: Research in Progress Accounting - 1.8 CH Moderator: Maysa Abdullah Basoudan, Case Western Reserve University Do Extraordinary Alumnus CFOs Impair Auditors’ Judgment? Oscar J. Harvin, Sam Houston State University Heuristics and Biases—Auditors vs. Fraud Examiners Richard G. Brody, The University of New Mexico Ryan C. Knight, The University of New Mexico Perceptions of the Usefulness of Various Teaching Methods in Forensic Accounting Education Hashem Abed Allah Alshurafat, University of Southern Queensland Claire Beattie, University of Southern Queensland Gregory Jones, University of Southern Queensland John Sands, University of Southern Queensland The Roles of Retaliation, Evidence Strength, and Locus of Control in Internal Whistleblowing Intentions Maysa Abdullah Basoudan, Case Western Reserve University 2.03: Auditor Judgment Auditing - 1.8 CH Moderator: Arron Scott Fleming, West Virginia University The Effects of First Impressions and Supervisor Preference on Auditors’ Risk Assessments Darin Kip Holderness, West Virginia University Alyssa Sui Jing Ong, West Virginia University Mark Zimbelman, Brigham Young University Discussant: Aaron Wilson, Ohio University Auditor Substitution and the Transfer of Skepticism Arron Scott Fleming, West Virginia University Darin Kip Holderness, West Virginia University Megan Marie Jones, Xavier University Discussant: Meghann Cefaratti, Northern Illinois University The Association Between Violations of the Foreign Corrupt Practices Act (FCPA) and Audit Risk Assessment Trevor Shonhiwa, Truman State University Discussant: Arron Scott Fleming, West Virginia University

12:00 pm – 1:30 pm	Lunch, Professional Landscape of Fraud and Forensic Accounting Services Accounting - 1.0 CH Speaker: Christina Solomon, CPA, CFE, CFF, CGMA, RubinBrown

1:45 pm – 3:15 pm	Concurrent Session 3.01: Accounting 1 Accounting - 1.8 CH Moderator: Ian Fargher, Chartered Accountants ANZ - University of Wollongong The Consideration of Gender in White-Collar Crimes and Implications for Accounting Ellen Lippman, University of Portland Teri O. Grimmer, University of Portland Born and Raised to be a Fraudster Richard G. Brody, The University of New Mexico Ryan C. Knight, The University of New Mexico Jessica N. Nunez, The University of New Mexico Crowdfunding: Are Those in Need Really Being Served? Richard G. Brody, The University of New Mexico Michael Todd Shenberger, The University of New Mexico Leandra Trujillo, The University of New Mexico IPPEC, A Systematic Forensic Accounting Investigation Model Ian Fargher, Chartered Accountants ANZ, University of Wollongong 3.02: Consulting and Expert Witnessing in the Taxation Area Taxes - 1.8 CH Moderator: Larry Crumbley, Louisiana State University Panelists: Christine Cheng, The University of Mississippi Brigitte Wudernitz Muehlmann, Babson College Amy J. N. Yurko, Duquesne University 3.03: Fraud Detection 1 Accounting - 1.8 CH Moderator: Renee Flasher, The Pennsylvania State University Harrisburg Fraud Inquiry: The Impact of Written Response on Reporting Intentions Brian William Hirschl, Ohio University Aaron Wilson, Ohio University Discussant: Renee Flasher, The Pennsylvania State University Harrisburg Determinants of Material Weaknesses in Internal Control Over Financial Reporting—Linking Firm-Specific Characteristics to COSO Components Benita Maria Gullkvist, Hanken School of Economics Simon Åberg, Hanken School of Economics Discussant: Trevor Shonhiwa, Truman State University To Charge or Not to Charge: Criminal Charges from Audit Findings Renee Flasher, The Pennsylvania State University Harrisburg Discussant: Benita Maria Gullkvist, Hanken School of Economics

3:15 pm – 3:30 pm	Break

3:30 pm – 5:00 pm	Concurrent Sessions 4.01: Fraud Detection 2 Accounting - 1.8 CH Moderator: Ronald Tsang, University of South Alabama Creating Your Own Luck to Fight Fraud Richard G. Brody, The University of New Mexico Elena Klevsky, The University of New Mexico Ryan C. Knight, The University of New Mexico A Hybrid Approach to Financial Misstatements Detection Ronald Tsang, University of South Alabama Can Internal Control Audit and Forensic Accounting Prevent Fraud in Non-Profit Organizations in Japan? Yoshihito Enomoto, Hokkaido University The Methods and Consequences of and Policy Responses to Using Shell Entities for Money Laundering Carl Pacini, University of South Florida St. Petersburg Jerry W. Lin, University of South Florida St. Petersburg Gary Patterson, University of South Florida St. Petersburg 4.02: Accounting 2 Accounting - 1.8 CH Moderator: Tigist Amare Negussie, Addis Ababa University White-Collar Crimes of Teachers and Accountants: Similar Crimes, Different Perceptions Ellen Lippman, University of Portland Grace Holmes, Deloitte Content Analysis of Cybersecurity Disclosures Orry J. Swift, University of Houston Ricardo Colon, Lamar University The Antitode of Organizational Commitment for Unwanted Influences of Materialism Joshua Cieslewicz, Utah Valley University Jim Bailey, Utah Valley University Joel Helquist, Utah Valley University The Impact of Lack of Forensic Accounting for Countries Development Tigist Amare Negussie, Dawunt Business PLC 4.03: Moral Reasoning Behavioral Ethics - 1.8 CH Moderator: Ali Abdullah Alhasan, West Virginia University Financial Statement Fraud by U.S. Firms: A Review from the Financial Crisis Decade Jaime Lynn Grandstaff, Drake University Lori Solsma, Drake University Discussant: Ali Abdullah Alhasan, West Virginia University Honesty in Personal Tax Reporting: Ethical Prompts, Individual Factors, and Tax Reform Charles D. Bailey, James Madison University James M. Plecnik, Loyola Marymount University Discussant: Jaime Lynn Grandstaff, Drake University Affinity and Whistleblowing: Is Code of Conduct a Substitute for Religiosity in Encouraging Ethical Behavior? Ali Abdullah Alhasan, West Virginia University Discussant: Charles D. Bailey, James Madison University

Note: The CPE Fields of Study curriculum is divided into twenty subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.