Program | American Accounting Association

Meeting Location:
Governmental Accounting Standards Board
401 Merritt 7 Norwalk, CT 06856

Thank you to KPMG Foundation for generously sponsoring the Government and Nonprofit Section Midyear Meeting!

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Meeting Agenda

Friday, March 8, 2019

7:30 am - 8:00 am	Breakfast on Your Own * Breakfast for (1) is included in your room rate, if you are staying at the Even Hotel Norwalk and booked within our block.
8:15 am - 8:30 am	Welcome Speakers: Tammy R. Waymire, Middle Tennessee State University Brian P. McAllister, University of Colorado Colorado Springs Vaughan Radcliffe, Western University and Editor of JOGNA
8:30 am - 9:45 am	GASB Update Accounting Governmental - 1.5 CH Speaker: David Bean, GASB
9:45 am - 10:15 am	Break
10:15 am - 11:30 am	Perspectives on the Role of Governmental Accounting in Municipal Bond Analysis Accounting Governmental - 1.5 CH Moderator: Jeffrey J. Previdi, GASB Speakers: Gilbert Southwell, Wells Capital Management Eden Perry, S&P Global Ratings Peter Block, Ramirez & Company
11:30 am - 1:00 pm	Lunch Accounting - 1.0 CH Moderator: Kurt Gee, Financial Accounting Standards Board Speakers: David A. Vaudt, GASB Russell G. Golden, FASB
1:00 pm - 2:15 pm	FASB Update Accounting- 1.5 CH Speakers: Rick Cole, FASB Jeff Mechanick, FASB
2:15 pm - 2:45 pm	Break
2:45 pm - 4:00 pm	Governmental Auditing Auditing Governmental - 1.5 CH Speaker: Mandy Nelson, KPMG
4:00 pm - 5:00 pm	Foundations of Teaching GNP Accounting - 1.2 CH Moderator: Rebecca Bloch, Fairfield University Speakers: Thad Calabrese, New York University Susan Convery, Michigan State University Dan Neely, University of Wisconsin–Milwaukee Terry Patton, Midwestern State University
6:00 pm - 8:30 pm	Off-site dinner at Rolling Hills Country Club Transportation is provided, bus(es) will be at the EVEN Hotel. Meet in the lobby at 5:30 pm for departure.
Saturday, March 9, 2019

7:00 am - 7:55 am	Breakfast/Roundtable Papers Accounting - 0.5 CH Government Accountability and Financial Reporting: Are Two Reporting Models Better Than One? Won Jung Kim, The University of Utah H2O Kindness: A Not-For-Profit Revenue Recognition Case Dana Garner, Virginia Polytechnic Institute and State University Walden Conservatory of Music: A Case of Nonprofit Financial Analysis and Strategic Planning Dan Neely, University of Wisconsin–Milwaukee Nancy Chun Feng, Suffolk University Why Do Nonprofit Misreport So Much: The Effect of Low Fixed Pay on Manager Selection and Donor Trust Xinyu Zhang, Cornell University Eric W. Chan, The University of Texas at Austin
8:00 am - 9:30 am	Concurrent Sessions 1.01: Government Financial Reporting Issues Accounting Governmental - 1.8 CH Moderator: Robert J. Eger, Naval Postgraduate School The Impact of Governmental Accounting Standards on Public-Sector Pension Funding Divya Anantharaman, Rutgers, The State University of New Jersey, Newark Elizabeth Chuk, University of California, Irvine Discussant: Jean Xueqing Zhang, Virginia Commonwealth University Accounting Changes and Errors: An Investigation of State and Local Government Reporting Mary Fischer, The University of Texas at Tyler Carol M. Jessup, University of Illinois at Springfield Discussant: Anna Hickey, U.S. Coast Guard Academy Municipal OPEB Contributions: The Roles of Governance Structure and Economic Factors Laurence E. Johnson, Colorado State University Suzanne Lowensohn, The University of Vermont Alan Keith Styles, California State University, San Marcos Discussant: Mary Fischer, The University of Texas at Tyler 1.02: Not-For-Profit Audit Auditing - 1.8 CH Moderator: Dara M. Marshall, Texas A&M University– Central Texas The Economic Consequences of Financial Audit Regulation in the Charitable Sector Raphael Duguay, The University of Chicago Discussant: Karen A. Kitching, George Mason University The Credibility of Audit Quality Signaling Among Small Audit Firms in the Not-For-Profit Audit Market Anne Margaret Thompson, University of Illinois at Urbana-Champaign Devin Williams, University of Illinois at Urbana- Champaign Discussant: Dan Neely, University of Wisconsin– Milwaukee Does Partner Public Company Auditing Experience Affect the Audit Outcomes of Nonprofit Clients? Aleksandra B. Zimmerman, Northern Illinois University Stefanie Tate, University of Massachusetts Lowell Colleen M. Boland, University of Wisconsin– Milwaukee Discussant: Alfred Yebba, Binghamton University, SUNY
9:45 am - 11:15 am	Concurrent Sessions 2.01: Accountability in Government Accounting - 1.8 CH Moderator: Beth Y. Vermeer, University of Delaware Herman A. Metz and the Search for Order in Municipal Administration: The New York Experience, 1898–1909 Ryan Patrick McDonough, Rutgers, The State University of New Jersey Paul J. Miranti, Rutgers, The State University of New Jersey, New Brunswick Michael P. Schoderbek, Rutgers, The State University of New Jersey, Newark & New Brunswick Discussant: Amy Foshee Holmes, Trinity University Why Do Politicians Change Auditors? Determinants and Consequences of Municipal Auditor Turnover Angela K. Gore, The George Washington University Hyun Jong Na, The George Washington University Discussant: Devin Williams, University of Illinois at Urbana-Champaign Municipal Net Revenue, Economic Activity, and the Cost of Borrowing Anna Hickey, U.S. Coast Guard Academy Jack W. Dorminey, West Virginia University Discussant: Alan Keith Styles, California State University, San Marcos 2.02: Issues in Not-For-Profit Hospitals Accounting - 1.8 CH Moderator: Curtis Hall, Drexel University An Intersection of Oversight: Hospital Governance and Performance Before and After the Affordable Care Act Julie Mercado, The University of Alabama Discussant: Renee Flasher, The Pennsylvania State University Harrisburg Determinants of Nonprofit Hospitals’ Operational and Financial Performance Benedikt Markus Quosigk, Kennesaw State University Jomon Paul, Kennesaw State University Leo MacDonald, Kennesaw State University Discussant: Aleksandra B. Zimmerman, Northern Illinois University Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved its Objectives? Elizabeth Searing, University at Albany, SUNY Daniel Tinkelman, Brooklyn College–CUNY Discussant: Benedikt Markus Quosigk, Kennesaw State University
11:15 am - 11:30 am	Break
11:30 am - 1:00 pm	Concurrent Sessions 3.01: The Governmental Accounting Information Environment Accounting Governmental - 1.8 CH Moderator: Won Jung Kim, The University of Utah Rating Coarseness and the Information Environment: Evidence from Municipalities Leo Tang, Lehigh University Pei Li, Southwestern University of Finance and Economics Discussant: Ryan Patrick McDonough, Rutgers, The State University of New Jersey Relative Credit Risk and Disclosure Quality Stephanie F. Cheng, Tulane University Christine Cuny, New York University Hao Xue, Duke University Discussant: Leo Tang, Lehigh University Online Availability and Accessibility of U.S. Local Government Audited-GAAP Financial Statements Alan Keith Styles, California State University, San Marcos Beth Y. Vermeer, University of Delaware Discussant: Trent Stanton Henke, Texas State University 3.02: Current Topics in Not-For-Profit Accounting Accounting - 1.8 CH Moderator: Xinyu Zhang, Cornell University The Effect of Large Corporate Donors on Nonprofit Performance Andrew Finley, Claremont McKenna College Curtis Hall, Drexel University Erica Harris, Villanova University Stephen John Lusch, Texas Christian University Discussant: Linda M. Parsons, The University of Alabama Lowering Standards: Unintended Consequences of Form 990-N and Value Congruence on Cost Shifting Joseph M. Wall, Marquette University Qianhua Ling, Marquette University Discussant: Dana Garner, Virginia Polytechnic Institute and State University Executive Gender Pay Gaps in Nonprofit Organizations Amanda Marino, Drexel University Curtis Hall, Drexel University Andrew Finley, Claremont McKenna College Discussant: Casey Ann Camors, Texas Tech University
1:00 pm - 2:00 pm	Lunch (Grab-and-Go)

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. 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.nasbaregistry.org

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