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Thursday, October 17, 2019

1:30 pm - 4:00 pm	Chicago Fed's Money Museum Tour Accounting - 2.6 CH

6:30 pm – 8:00 pm	Welcome Reception

Friday, October 18, 2019

7:00 am – 8:00 am	Continental Breakfast

8:00 am – 8:10 am	President’s Welcome Speaker: Richard Walstra, Dominican University

8:10 am – 9:05 am	Cognitive Bias and the Design Thinking Approach Personal Development - 1.2 CH Speaker: Edward Moran, KPMG LLP

9:15 am - 10:15 am	Defining Data and Analytics Skillsets and Identifying Learning Objectives Personal Development - 1.2 CH Speaker: Ann C. Dzuranin, Northern Illinois University

10:15 am – 10:45 am	Break

10:45 am - 12:00pm	Concurrent Sessions 1.01: How to Bring Edutainment into Your Accounting Courses Personal Development - 1.5 CH Presenters: Roni Richmond Jackson, DePaul University Kelly Richmond Pope, DePaul University 1.02: Developing Data and Analytics Learning Objectives for Your Course Specialized Knowledge - 1.5 CH Presenter: Ann C. Dzuranin, Northern Illinois University 1.03: International Accounting Issues Accounting - 1.5 CH Moderator: Kuan-Chen (K.C.) Lin, Central Michigan University After-Tax Returns or Tax Minimization? Evidence from Pre-TCJA Tax Rates on Foreign Sourced Income Roger Graham, Oregon State University Kuan-Chen (K.C.) Lin, Central Michigan University Jared Moore, Oregon State University Discussant: Xiaoxiao Song, Southern Illinois University Edwardsville 20-F Reconciliation Requirement: A Review of the Literature Before and After Its Elimination Sharif Islam, Southern Illinois University Carbondale William W. Stammerjohan, Louisiana Tech University Discussant: Kuan-Chen (K.C.) Lin, Central Michigan University The Historical and Current Status of Global IFRS Adoption Obstacles and Opportunities for Researchers Madeline Trimble, Illinois State University Xiaoxiao Song, Southern Illinois University Edwardsville Discussant: Sharif Islam, Southern Illinois University Carbondale 1.04: Timeliness of Reporting Bad News and Misstatements Accounting - 1.5 CH Moderator: Zachary Joseph King, University of Wisconsin–Madison Does the Financial Reporting for Income Tax Expense Affect Financial Reporting Quality? Evidence from the Timeliness of Goodwill Impairments Zachary Joseph King, University of Wisconsin–Madison Daniel Patrick Lynch, University of Wisconsin–Madison Bridget Stomberg, Indiana University Bloomington Steve Utke, University of Connecticut Discussant: Yongtao Hong, North Dakota State University Labor Unemployment Insurance and Accounting Conservatism Huishan Wan, University of Northern Iowa Yixin Liu, University of New Hampshire Yilei Zhang, The University of North Carolina at Charlotte Discussant: Zachary Joseph King, University of Wisconsin–Madison Materiality and the Length of Misstatement Detection Periods Yongtao Hong, North Dakota State University Discussant: Huishan Wan, University of Northern Iowa 1.05: Effects of Corporate Social Responsibility Accounting - 1.5 CH Dialogue Session Facilitator: Yu-Ho Chi, The University of Tennessee at Martin Board Network Ties and Corporate Social Performance Alignment Kuan-Chen (K.C.) Lin, Central Michigan University Xiaobo Dong, University of Houston–Victoria Corporate Social Responsibility Orientation and Textual Features of Financial Disclosures Marwa Soliman, University of Ottawa Walid Ben-Amar, University of Ottawa

12:00 pm - 1:30 pm	Lunch Personal Development - 1.0 CH Program Chair Introduction Speaker: Tawei (David) Wang, DePaul University What's Your Issue? An Auditing Interview with Purpose Speaker: L. Wayne Hoover, Wicklander-Zulawski & Associates, Inc.

1:45 pm - 3:25 pm	Concurrent Sessions 2.01: Team Focus to Working Problems in Financial Accounting Principles and Visuals for Storytelling: Better Messaging Through Data Imagery Specialized Knowledge - 2.0 CH Presenters: Dori Danko, Grand Valley State University Gail Hoover King, Washburn University Pamela J. Schmidt, Washburn University 2.02: The Changing Landscape of Accounting Education Specialized Knowledge - 2.0 CH Presenters: Markus Ahrens, Saint Louis Community College, Meramec Cathy J. Scott, University of North Texas–Dallas 2.03: Valuation Accounting - 2.0 CH Moderator: Dimos Andronoudis, University of Bristol Accounting-Based Risk and the Valuation of R&D Intensive Firms Dimos Andronoudis, University of Bristol Christina Dargenidou, University of Exeter Eirini Konstantinidi, The University of Manchester Discussant: Curtis Farnsel, University of Dayton Environmental and Social Risk, Adaptation, and Equity Value Curtis Farnsel, University of Dayton Discussant: Zhaochu Li, University of Michigan– Flint How Does the Stock Market Respond to R&D Cuts Used to Manage Earnings? Zhaochu Li, University of Michigan–Flint Iryna Lytvynenko, Independent Consultant Discussant: Dimos Andronoudis, University of Bristol 2.04: Disclosure Accounting - 2.0 CH Moderator: Szu-Yin (Jennifer) Wu, University at Buffalo, SUNY Does Bank Competition Affect Managers’ Asymmetric Disclosure? Evidence from a Natural Experiment Liya Hou, The University of Texas at Dallas Discussant: David A. Ziebart, University of Kentucky Do Risk Factor Disclosures Reduce Stock Price Crash Risk? Shiu-Yik Au, University of Manitoba Bin Qiu, Missouri Western State University, Szu-Yin (Jennifer) Wu, University at Buffalo, SUNY Discussant: Liya Hou, The University of Texas at Dallas The Effect of Monitoring Mechanisms on Optimism in IPO Management Earnings Forecasts David A. Ziebart, University of Kentucky Yu-Ho Chi, The University of Tennessee at Martin Discussant: Szu-Yin (Jennifer) Wu, University at Buffalo, SUNY 2.05: Accounting and Disclosure Accounting - 2.0 CH Dialogue Session Facilitator: Lori M. Olsen, Central Michigan University A Parsimonious, Simple, Theory-Based Measure of Reporting Quality: Omissions of Seven Key Financial Statement Variables David G. Harris, Syracuse University Ying Zhang, Syracuse University Bank Secrecy Act and Casino Performances Fanghong Jiao, Bradley University Earnings Management by Cross-Listed Growth and Value Firms Shrikant Jategaonkar, Southern Illinois University Edwardsville Linda Lovata, Southern Illinois University Edwardsville Xiaoxiao Song, Southern Illinois University Edwardsville Local Political Corruption and Firm’s Non-GAAP Reporting Xia Chen, Huazhong University of Science and Technology Xuejun Jiang, The Australian National University Louise Lu, The Australian National University Yangxin Yu, City University of Hong Kong Reporting All Liabilities—Not Just Some of Them Bruce Committe, Bruce Committe Law Firm

3:25 pm - 3:55 pm	Break

3:55 pm - 5:35 pm	Concurrent Sessions 3.01: Podcasts in Accounting Education and Tips and Techniques for Online Teaching in Accounting Personal Development - 2.0 CH Presenters: Barbara W. Scofield, Washburn University Mehmet C. Kocakulah, University of Wisconsin–La Crosse Brett J. Long, University of Southern Indiana 3.02: Data Analytics in Intro Accounting Workshop Specialized Knowledge - 2.0 CH Presenters: Tracie Lynn Miller, Austin Community College Wendy Tietz, Kent State University 3.03: Research in Financial Accounting Accounting - 2.0 CH Moderator: Yadav Krishna Gopalan, Indiana University Bloomington Does Fair Value Accounting Affect How Banks Convey Information about Future Performance? Evidence from SFAS 115 Jonathan Black, Purdue University R. Thomas Godwin, Purdue University David G. Harris, Syracuse University Discussant: Rimmy Elizabeth Tomy, The University of Chicago Regulators’ Disclosure Decisions: Evidence from Bank Enforcement Actions Rimmy Elizabeth Tomy, The University of Chicago Anna V. Kleymenova, The University of Chicago Discussant: Yadav Krishna Gopalan, Indiana University Bloomington Reliance on Third Party Verification in Bank Supervision Yadav Krishna Gopalan, Indiana University Bloomington Andrew John Imdieke, University of Notre Dame Joseph H. Schroeder, Indiana University Bloomington Sarah B. Stuber, Michigan State University Discussant: Jonathan Black, Purdue University 3.04: Research in Auditing Auditing - 2.0 CH Moderator: Michael J. Imhof, Wichita State University Are Audit Committee Characteristics Associated with Fee Discounting in Initial Audit Engagements? Partner Level Evidence Yi Cheng Tsai, National Cheng Kung University Hua-Wei Huang, National Cheng Kung University Discussant: Justyna Skomra, The Pennsylvania State University Erie Audit Planning Effectiveness, Audit Quality and Audit Fees Jamie Hoelscher, Southern Illinois University Edwardsville Michael J. Imhof, Wichita State University Scott E. Seavey, Florida Atlantic University Discussant: Jidong Zhang, University of Wisconsin–Eau Claire Do Foreign Firms Do Worse in the U.S.? From Audit Delay Evidence Jidong Zhang, University of Wisconsin–Eau Claire Jing Han, Winona State University Discussant: Michael J. Imhof, Wichita State University The Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality Justyna Skomra, The Pennsylvania State University Erie Pervaiz Alam, Kent State University Discussant: Yi Cheng Tsai, National Cheng Kung University 3.05: Financial Reporting Quality Accounting - 2.0 CH Moderator: Yongtao Hong, North Dakota State University Earnings Management, Earnings Discontinuities, and Working Hours Fredrik Huhtamäki, Hanken School of Economics Dennis Sundvik, Hanken School of Economics Jesper Haga, Hanken School of Economics Discussant: Richard Walstra, Dominican University How Does Corporate Social Responsibility Decrease Serious Misstatement Likelihood? Yongtao Hong, North Dakota State University Alex Young, Hofstra University Discussant: Chaoping Li, Skidmore College Peer Influence on Managerial Honesty: The Moderating Role of Earnings Position Chaoping Li, Skidmore College Andrea R. Drake, Louisiana Tech University Discussant: Fredrik Huhtamäki, Hanken School of Economics Regulatory and Contextual Determinants of Earnings and Capital Management: Empirical Evidence from European-Listed Banks Adele Caldarelli, University of Naples Federico II Raffaela Casciello, University of Naples Federico II Marco Maffei, University of Naples Federico II Discussant: Yongtao Hong, North Dakota State University

6:00 pm - 7:30 pm	Reception with Effective Learning Strategies Displays Accounting - 1.0 CH Poster 1: An Alternative Approach to 1033 Involuntary Conversions Eric Sommermeyer, Wartburg College Poster 2: Assisting Students to Become Financially Bilingual Patricia L. Smith, DePaul University Poster 3: Using Cases to Teach ASC 606 Patricia L. Smith, DePaul University Poster 4: Helping Students: Develop Personal Brand Gail Hoover King, Washburn University Poster 5: Matching Between Expenses and Revenues and Analyst Forecast Accuracy Liya Hou, The University of Texas at Dallas Poster 6: Microsoft Excel in the Accounting Classroom Dawn L. Mason, Western Michigan University Caroline Burke, Western Michigan University Sunday Maye Bonifas, Western Michigan University Poster 7: Skip the Lecture: Promoting an Environment of Inquiry and Self Directed Learning in Intermediate Accounting Eileen M. Beiter, Nazareth College Poster 8: Does Utilizing On-Site Health Care Clinics Help Organizations Reduce Healthcare Costs? Mehmet C. Kocakulah, University of Wisconsin–La Crosse Lara L. Kessler, Grand Valley State University Dori Danko, Grand Valley State University Poster 9: Using Social Media to Find News Articles for the Classroom Ryan Adam Torkelson, Luther College

Saturday, October 19, 2019

7:00 am - 8:00 am	Breakfast with Research Roundtable Forum Session Accounting - 1.0 CH Roundtable 1: Auditing Issues Moderator: Yi Cheng Tsai, National Cheng Kung University The Effects of Financial Distress Type and Distress Duration on Going Concern Opinion Ibrahim Onur Oz, University of Hartford Tezer Yelkenci, Izmir University of Economics Who Can Dominate Earnings Management? The Roles of Industry Specialist Auditors versus Managerial Abilities Yi Cheng Tsai, National Cheng Kung University Roundtable 2: Audit Experimental and Survey Research Moderator: Sharif Islam, Southern Illinois University Carbondale Impact of Auditors’ Industry Specialization and Longevity on Professional Skepticism Medhanie Mekonnen, Walden University Robert Sollfrey, Berkeley College Roger Mayer, Walden University Wenwen Chien, SUNY College at Old Westbury Outsourcing of Big Data Analytics by Internal Audit Function (IAF) Sharif Islam, Southern Illinois University Carbondale Tom Stafford, Louisiana Tech University The Impact of Heuristics and Biases on Fraud Examiners Richard G. Brody, The University of New Mexico Ryan C. Knight, The University of New Mexico Roundtable 3: Audit Quality Moderator: Raymond Ho, Beijing Institute of Technology Auditors for U.S. Listed Chinese Companies: Does Size Matter? Raymond Ho, Beijing Institute of Technology Do Nonaudit Fees Affect Financial Reporting Quality: Evidence from Taiwan Stephanie Chen, National Cheng Kung University Yi Cheng Tsai, National Cheng Kung University Hua-Wei Huang, National Cheng Kung University Organization Capital and Firm Auditor Choice Jaeseong Lim, Hartwick College Juan Qin, SUNY College at Oneonta The Unintended Consequences of Schedule UTP and the Role of the Auditor Norman Massel, Louisiana State University Jung Eun Park, University of Nebraska at Omaha Erin Emily Henry, The University of Memphis Roundtable 4: Management Accounting Moderator: Barbara W. Scofield, Washburn University Early Adoption of Topic 606 Revenue Recognition From Contracts with Customers Barbara W. Scofield, Washburn University Sunita S. Rao, Washburn University The Mitigation Effect of Performance Compensation Commitment on Information Asymmetry—Empirical Research Based on Sample from SME Board and GEM Market Jidong Zhang, University of Wisconsin–Eau Claire Meiqun Yin, Beijing International Studies University Jing Han, Winona State University The Role of Marketing in Understanding and Controlling Cost of Quality Mehmet C. Kocakulah, University of Wisconsin–La Crosse Sergey Komissarov, University of Wisconsin–La Crosse Roundtable 5: Pedagogy Moderator: Mohamad Majdi Sahloul, American Accounting Academy Exploring CPA Partners’ Educational Path and Views on Meeting the 150-Hour Rule Linda McCann, Metropolitan State University Brian N. Wilson, St. Cloud State University Swimming with the Sharks: An Activity Exploring Cost, Volume, and Profit Analysis through the Use of Shark Tank Brian Huels, University of Wisconsin–Whitewater Jill Weber, University of Wisconsin–Whitewater The Failure of Academic Institutions in Preparing Accountants to Detect Fraud Mohamad Majdi Sahloul, American Accounting Academy

8:00 am - 8:20 am	Business Meeting

8:20 am - 8:50 am	Plenary Session Specialized Knowledge - 0.6 CH President’s Introduction Speaker: Richard Walstra, Dominican University An Overview of Data Privacy Regulations Speaker: Tawei (David) Wang, DePaul University

9:05 am - 10:45 am	Concurrent Sessions 4.01: Preparing to Use Excel to Teach Data Analytics Specialized Knowledge - 2.0 CH Presenters: Tracie Lynn Miller, Austin Community College Wendy Tietz, Kent State University 4.02: Finding and Developing Your Inner Teacher Personal Development - 2.0 CH Presenter: Susan V. Crosson, American Accounting Association 4.03: Research in Financial Accounting II Accounting - 2.0 CH Moderator: Chase Michael Potter, Indiana University Disclosing Precision Strategically Chase Michael Potter, Indiana University Zachary R. Kaplan, Washington University Kimball Chapman, Washington University in St. Louis Discussant: Liya Hou, The University of Texas at Dallas Do Proprietary Costs Discourage Firms’ R&D Investment? Yifang Xie, Washington University Discussant: Chase Michael Potter, Indiana University Predicting Aggregate Stock Returns with Aggregate Accrual Components Liya Hou, The University of Texas at Dallas Discussant: Yifang Xie, Washington University What Does Customer Engagement on Social Media Convey about Firm Performance? Atul Singh, The George Washington University Discussant: Emrah Ekici, University of Wisconsin– Eau Claire 4.04: Publications and Pedagogy Accounting - 2.0 CH Moderator: Brian Huels, University of Wisconsin– Whitewater Exploring Governmental Accounting Research in the Top 59 Accounting Journals: A Text Mining Study Ferhat D. Zengul, The University of Alabama at Birmingham Nurettin Oner, The University of Alabama at Birmingham Jonathan H. Patterson, The University of Alabama at Birmingham Jacqueline Reck, University of South Florida Discussant: Brian Huels, University of Wisconsin– Whitewater Having One’s Cake and Eating It Too? Exploring the Balance: Between Research and Education Outcomes for Accounting Programs in the U.S. Timothy J. Fogarty, Case Western Reserve University Alan Reinstein, Wayne State University Mary B. Sasmaz, Case Western Reserve University Discussant: Yu-Ho Chi, The University of Tennessee at Martin Making the Trade: A Research Case Exploring Like-Kind Exchange Treatment Post Tax Cuts and Jobs Act Brian Huels, University of Wisconsin–Whitewater Paul Nylen, University of Wisconsin–Whitewater Discussant: Shucui Zheng, Southern Illinois University Carbondale The New Nuts and Bolts of Auditing: Innovation in Inventorying Inventory Jamie Hoelscher, Southern Illinois University Edwardsville Drew Gross, Southern Illinois University Edwardsville Brad Reed, Southern Illinois University Edwardsville Gregory E. Sierra, Southern Illinois University Edwardsville Discussant: Ferhat D. Zengul, The University of Alabama at Birmingham 4.05: Governance and Managerial Ability Accounting - 2.0 CH Moderator: Yan (Tricia) Sun, Central Michigan University Does Long-Term Orientation in Executive Compensation Foster Investment Efficiency? Matthias Christopher Regier, TUM School of Management Discussant: Sydnee Manley, Providence College Forced Remediation: The Use of Corporate Monitors Following Financial Misconduct Rebecca Lynn Files, The University of Texas at Dallas Gerald Martin, American University Yan (Tricia) Sun, Central Michigan University Discussant: Shuyang Wang, University of Illinois at Urbana-Champaign Private Equity’s Impact on Financial Reporting Quality: Evidence from Post-IPO Exits Shuyang Wang, University of Illinois at Urbana- Champaign Discussant: Yi Cheng Tsai, National Cheng Kung University Securities Fraud Litigation: Disclosure of Internal Control Material Weakness and Audit Committee Characteristics Yi Cheng Tsai, National Cheng Kung University Hua-Wei Huang, National Cheng Kung University Discussant: Matthias Christopher Regier, TUM School of Management Serial CEOs and Managerial Ability: Do Venture Backed Companies Have a Comparative Advantage? Sydnee Manley, Providence College Discussant: Yan (Tricia) Sun, Central Michigan University

10:45 am – 11:15 am	Break

11:15 am – 12:30 pm	Concurrent Sessions 5.01: Data Visualization Workshop Specialized Knowledge - 1.5 CH Presenter: Gail Hoover King, Washburn University 5.02: Practical Techniques for Course Management: Academic Integrity, Student Learning, and Your Questions Personal Development - 1.5 CH Moderator: Susan V. Crosson, American Accounting Association Panelists: Markus Ahrens, Saint Louis Community College, Meramec Tracie Lynn Miller, Austin Community College Cathy J. Scott, University of North Texas–Dallas Wendy Tietz, Kent State University 5.03: Pedagogical Issues Accounting - 1.5 CH Dialogue Session Facilitator: Jack Lee Winstead, University of South Carolina Aiken From My Cold, Dead Hands: Will We Ever Give Up Our Beloved Excel? Pamela Jeanne Schmidt, Washburn University Jennifer Riley, University of Nebraska at Omaha Kimberly Swanson Church, University of Missouri– Kansas City Initial Demonstration versus Initial Trial-and-Error: Which is More Effective for Teaching Problems in Principles of Accounting? Jack Lee Winstead, University of South Carolina Aiken Kathy F. Otero, Truman State University Reinforce Professional Judgment Skills Using a Short Sports Documentary Jack Lee Winstead, University of South Carolina Aiken 5.04: Fraud and Audit Auditing - 1.5 CH Dialogue Session Facilitator: Mohamad Majdi Sahloul, American Accounting Academy An Insider’s Look at the Rise of Nigerian 419 Scams Richard G. Brody, The University of New Mexico Sara Kern, Gonzaga University Kehinde Mayokun Ogunade, The University of New Mexico Do Auditors Tell Us Something through Key Audit Matters Li Jen He, National Yunlin University of Science and Technology Hsiang Tsai Chiang, Feng Chia University Chao-Jung Chen, National Pingtung University Social Media Data for Audit Evidence Daehyun Moon, Emporia State University M. George Durler, Emporia State University Whistleblowing in Audit Firms: Competitiveness and Power Distance Christie L. Comunale, Stony Brook University, SUNY Ingy Ghobashy, PwC Thomas Sexton, Stony Brook University, SUNY 5.05: Accounting and Forecasting Accounting - 1.5 CH Dialogue Session Facilitator: Chase Michael Potter, Indiana University Analysts’ Reliance on Earnings and Cash Flow in Valuation Philip Beaulieu, University of Calgary George Gonzalez, University of Lethbridge The Effect of Credit Default Swaps on Analyst Forecasting Emrah Ekici, University of Wisconsin–Eau Claire Steven Crawford, University of Houston The Role of Earnings Components and Machine Learning on the Revelation of Deteriorating Firm Performance Ibrahim Onur Oz, University of Hartford Tezer Yelkenci, Izmir University of Economics Gorkem Meral, Product Analytics at Just Eat

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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