Speakers

2019 Impact the Future:

A Conference about the Changing World of Accounting

The conference is held at the Executive Conference Center, 1601 Broadway, 8th Floor, New York City, New York adjacent to the Crowne Plaza Times Square Manhattan.

Thursday, October 3, 2019

1:00 pm – 5:00 pm	Transitioning to Faculty Workshop ($200 separate registration) A workshop for practitioners considering an academic position presented by faculty with practitioner experience. Get a head start on your academic success! Gain insights and strategies to assure your best results in planning a course, engaging students, presenting in class (even on the first day), and selecting an academic job just right for you.
Friday, October 4, 2019

7:00 am – 7:50 am	Breakfast

7:50 am – 8:10 am	Welcome

8:10 am – 9:00 am	Impact the Future: Financial Reporting Accounting - 1.0 CH Christine Botosan, Board Member of the Financial Accounting Standards Board Today's financial reporting system is paper based and designed for human consumption of financial information, not machine consumption. However, investors commonly use financial information in digital formats and computer-based earning models. The FASB's mission is to establish and improve financial accounting and reporting standards to provide useful information to investors and other users of financial reports. To continue this mission, the FASB must consider technological advances in production and distribution, and consumption of financial information. Christine's talk will share FASB's current learning and thoughts on these issues.

9:10 am – 10:00 am	Impact the Future: Paradigm Shifts in Accounting Technology Information Technology - 1.0 CH Griffin Anderson, Serial Entrepreneur Many industries have been dramatically transformed by technology. The accounting field is no exception. In today's environment we are seeing technology transform traditional accounting business models, augment our workflows, continue to challenge traditional notions of reporting, and continue to redefine both the delivery and storage of our accounting information. In Griffin's talk we will explore all of these shifts and their impact on the field.

10:00 am – 10:20 am	Break

10:20 am – 12:00 pm	Concurrent Session Tracks 1.01: Level Up Your Teaching Effectiveness with Technology Information Technology - 2.0 CH Presenters: Markus Ahrens, Saint Louis Community College, Meramec Cathy J. Scott, University of North Texas–Dallas 1.02: ED Talks—Short (e.g., 10-minute TED-like talks) Talks about Teaching and Learning Specialized Knowledge - 2.0 CH Understanding Learners to Improve Accounting Instruction Rita W. Green, The University of Memphis Applying Educational Pedagogy to Accounting Courses Angela D. McCaskill, West Virginia University Institute of Technology Kyung Moon Kim, West Virginia University Institute of Technology Using Semester-Long Experiential Learning in Accounting Courses Joseph Foy, CUNY School of Professional Studies Frimette Kass-Shraibman, Brooklyn College–CUNY Teaching the Cash Flow Statement Ricky Lee Antle, Yale University Stanley J. Garstka, Yale University A Practical Method in Getting a Taste of the Accounting Profession in Intermediate Accounting Donald A. May, University of Hartford Up in Smoke, Conflicts in Accounting Practices for Legalized Cannabusiness Christa Haifley, SUNY at Potsdam Findings from a Study of Student Use of Technology in Accounting Courses Zeshawn Afsari Beg, Quinnipiac University Using Excel in Accounting Courses Barry R. Palatnik, Stockton University Jean Abbott, Stockton University Warren Kleinsmith, Stockton University Visuals for Storytelling: Better Messaging through Data Imagery Gail Hoover King, Washburn University Pamela Jeanne Schmidt, Washburn University 1.03: Doctoral Student-Faculty Interchange: Financial Reporting I Accounting - 2.0 CH Moderator: David G. Harris, Syracuse University Unlocked Trapped Foreign Cash, Investor Horizons, and Firm Payout Policy Erik Olson, Yale University Discussant: Sudipta Basu, Temple University Hiding or Helping? Determinants and Consequences of the Timing of Earnings Conference Calls Sudipta Basu, Temple University Zhongnan Xiang, Temple University Discussant: Benjamin Segal, Fordham University Geographic Location and the Pricing of Earnings Joseph A. Micale, Fordham University Benjamin Segal, Fordham University Ibrahim Siraj, Long Island University Maya Waisman, Fordham University Discussant: David G. Harris, Syracuse University Product Market Competition and Relative Performance Evaluation: Evidence from a Quasi-Natural Experiment Zhe Guo, Boston University Discussant: Jacob K. Thomas, Yale University 1.04: Writing with Impact—Publishing in the Major Professional Accounting Journals: An Editors Panel Communications and Marketing - 2.0 CH Moderator: Alan Reinstein, Wayne State University Panelists: Christopher Dowsett, Strategic Finance Lynn L. Rees, Utah State University Anthony Sarmiento, The CPA Journal Courtney Vien, Journal of Accountancy 1.05: Research with an Impact on Scholarship: Reporting, Valuation, and Markets Accounting - 2.0 CH Moderator: Michael Hyman, Merrimack College Cash Flow Forecasting: Dealing with Serial Correlation and Idiosyncratic Heterogeneity Hongtao Guo, Salem State University Yushan Hu, Boston College Zhijie Xiao, Boston College Digital versus Traditional Advertising and the Recognition of Brand Intangible Assets Xiaotong Song, Boston University Local Shareholders, Corporate Community Responsibility, and Shareholder Value Hyun Gon Kim, Rutgers, The State University of New Jersey, Camden Hyoseok (David) Hwang, Rutgers, The State University of New Jersey, Camden Jung Yeun Kim, Rutgers, The State University of New Jersey, Camden Preparing for the Future: International Evidence on Carbon Management Strategy and Firm Value Md Al Mamun, La Trobe University Mahfuja Malik, Sacred Heart University Kathy Dhanda, Sacred Heart University

12:00 pm – 1:20 pm	Lunch

1:20 pm – 3:00 pm	Concurrent Session Tracks 2.01: Tech Tools ED Talks: Counting Software, Instagram, Kahoot, Virtual Reality Computer Software & Applications - 2.0 CH This hands-on session requires the Instagram and Kahoot apps on your device and registration for Counting Things software prior to the session, please download the software/app from https://CountThings.com#download (this page has a button to download the Windows version and links to the iOS and Android versions) on the device. Then login and the license will get assigned automatically on their device. You must use the following information to gain full access to the software (trial is limited to 10 images/counts). Here are 45 free licenses for this training: Account Email: appelbaumd@montclair.edu PASSWORD: MSU1234 Expiration Date: December 19th, 2019. Access in Dropbox to the cases is provided here, it is suggested that users access Bryan’s Amazing Animals sheep case first:https://www.dropbox.com/sh/a27piojzc3bo5ci/AABROXxvFSN5puy4ogA6G-bza?dl=0 Presenters: Deniz A. Appelbaum, Montclair State University Christie Novak, LeMoyne College Haylee Beard, Baylor University Suzanne Abbe, Baylor University Mfon J. Akpan, National Louis University 2.02: Blockchain: Bridging the Profession-Education Gap with Instructional Scaffolding Accounting - 2.0 CH Presenter: Kimberly S. Church, University of Missouri–Kansas City 2.03: Doctoral Student-Faculty Interchange: Financial Reporting II Accounting - 2.0 CH Moderator: Ana Maria Albuquerque, Boston University Finding the Narrative in the Numbers: Long-Term Investors’ Demand for Accounting Information Federico Siano, Boston University Discussant: Sris Chatterjee, Fordham University Why Do Firms Forecast Earnings for Different Periods Simultaneously? Caroline Lee, Temple University Sudipta Basu, Temple University Discussant: Peter D. Wysocki, Boston 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 Discussant: Khondkar E. Karim, University of Massachusetts Lowell Product Market Competition and Management Forecast: Evidence from the XBRL Adoption Joon Ho Kong, Fordham University Sris Chatterjee, Fordham University Sudip Gupta, Fordham University Discussant: Ana Maria Albuquerque, Boston University 2.04: Emerging Technology Risk Management—What to Teach and What to Research Accounting - 2.0 CH Moderator: Ann C. Dzuranin, Northern Illinois University Panelists: Manish Chawla, Protiviti Greg Jones, Microsoft Yosef Levine, Deloitte John Mulhall, KPMG 2.05: Research with an Impact on Scholarship: Recognition, Valuation, and Market Timing Accounting - 2.0 CH Moderator: Barry Richard Palatnik, Stockton University Advertising and the Impact on Stock Price Accuracy Michael Hyman, Merrimack College Parvathi Jayamohan, Salem State University Do Firm-Specific and Peer Firm Information Shape Managers’ Non-GAAP Reporting Decisions? Ting Chen, University of Massachusetts Boston Junwoo Kim, University of Massachusetts Boston Robert Kim, University of Massachusetts Boston Sangwan Kim, University of Massachusetts Boston Does Mandatory Recognition of Off-Balance Sheet Items Affect Capital Structure Choice? Michael Axenrod, Norwegian School of Economics Michael Kisser, Norwegian School of Economics Finding Market Timing Patterns When They are Unlikely to Exist Michael Kisser, Norwegian School of Economics Loreta Rapushi, Norwegian School of Economics The Effect of SFAS 158 on the Mispricing of Pension Plan Funding Jae Bum Kim, Lehigh University Jonathan Nam, The Hong Kong Polytechnic University

3:00 pm – 3:20 pm	Break

3:20 pm – 5:00 pm	Concurrent Session Tracks 3.01: Practical Guidelines for Designing Your Data Analytics Course/Curricula Information Technology - 2.0 CH Presenters: Guido L. Geerts, University of Delaware Gail Hoover King, Washburn University 3.02: Incorporating Data Analytics across the Accounting Curriculum (Sponsored by McGraw Hill) Information Technology - 2.0 CH Presenters: Katie Terrell, University of Arkansas, Fayetteville Vernon J. Richardson, University of Arkansas, Fayetteville 3.03: Doctoral Student-Faculty Interchange: Audit, Tax, and Diversity Accounting - 2.0 CH Moderator: Elizabeth Gordon, Temple University Misaligned Tax Incentives: The Effects of Tax Motivated Dividend Payout Decisions Trent Krupa, University of Connecticut Discussant: Heeick Choi, University of Massachusetts Lowell Book-Tax Difference Consistency and Audit Pricing Heeick Choi, University of Massachusetts Lowell Rui Hu, University of Massachusetts Lowell Khondkar E. Karim, University of Massachusetts Lowell Ashok Robin, Rochester Institute of Technology Discussant: Todd Kravet, University of Connecticut Audit Partner Gender and the Reporting of Conservative Earnings Henri Akono, The University of Maine Khondkar E. Karim, University of Massachusetts Lowell Anqi Tao, University of Massachusetts Lowell Discussant: Wei Zhang, University of Massachusetts Amherst Does CFO Ethnicity Influence Accounting Conservatism? Cody Lu, University of Massachusetts Amherst Discussant: Elizabeth Gordon, Temple University 3.04: Sustainability Reporting: Perspectives and Approaches Accounting - 2.0 CH Moderator: Susan Boedeker Hughes, The University of Vermont Panelists: Anita Chan, KPMG Suzanne Lowensohn, The University of Vermont Tracey Niemotko, Mount Saint Mary College Elizabeth Sartorelli, The University of Vermont Kristen Sullivan, Deloitte & Touche, LLP Moira Mary Tolan, Mount Saint Mary College Ian van der Vlugt, Datamaran, Inc. 3.05: Research with an Impact on Scholarship: Disclosure and IPO’s Accounting - 2.0 CH Moderator: Norbert Tschakert, Salem State University Asymmetric Effects of Voluntary Disclosure on Stock Liquidity: Evidence from 8-K Filings Hyunkwon Cho, Sejong University Robert Kim, University of Massachusetts Boston Does Bank Competition Affect Managers’ Asymmetric Disclosure? Evidence from a Natural Experiment Liya Hou, St. Cloud State University Private Equity’s Impact on Financial Reporting Quality: Evidence from Post-IPO Exits Shuyang Wang, University of Illinois at Urbana-Champaign

5:15 pm – 6:15 pm	Reception

Saturday, October 5, 2019

7:00 am – 8:00 am	Breakfast

8:00 am – 9:40 am	Concurrent Session Tracks 4.01: Robotic Process Automation—What, How, When, and Where? Information Technology - 2.0 CH Presenters: Ann C. Dzuranin, Northern Illinois University David A. Wood, Brigham Young University 4.02: Two Cases: Fresenius Medical Care: A Case Study on Foreign Corrupt Practices Act and An Interactive Fraud Detection Simulation Case Using Tableau Auditing - 2.0 CH Presenters: Devon Baranek, Rider University Maria H. Sanchez, Rider University Tawei (David) Wang, DePaul University Cindy Durtschi, DePaul University 4.03: Finding and Developing Your Inner Teacher Personal Development - 2.0 CH Presenters: Cassy Budd, Brigham Young University Karen Osterheld, Bentley University 4.04: Research Relevance: Impacting the Future Accounting - 2.0 CH Moderator: Terry J. Shevlin, University of California, Irvine Panelists: Sudipta Basu, Temple University Baruch Lev, New York University Shivaram Rajgopal, Columbia University Shyam Sunder, Yale University 4.05: Research with an Impact on Scholarship: Auditing and Social Responsibility Auditing - 2.0 CH Moderator: Christie Novak, Le Moyne College Corporate Social Responsibility of U.S.-Listed Firms Headquartered in Tax Havens Dongyoung Lee, McGill University Does Superior Sustainability Governance Improve CSR Performance and CSR Disclosure? Jun Guo, Rutgers, The State University of New Jersey, Camden Rong Yang, Rochester Institute of Technology Yang Yu, Rochester Institute of Technology The Determinants and Consequences of Finance Committee Use Eunju Lee, Temple University Sudipta Basu, Temple University

9:40 am – 10:10 am	Break

10:10 am – 11:50 am	Concurrent Session Tracks 5.01: Two Cases: Using Data Analytics to Evaluate Tax Policy Implications of Migration Patterns (Alteryx) and Utilizing New Measures and Tools to Analyze Not-for-Profit Performance (Tableau) Accounting - 2.0 CH Presenters: Christine Cheng, The University of Mississippi Anu Varadharajan, KPMG Kathleen M. Bakarich, Hofstra University 5.02: Guidance for Incorporating Critical Thinking in Your Accounting Classroom Personal Development - 2.0 CH Presenter: Susan K. Wolcott, CPA Canada 5.03: Practical Techniques for Course Management: Student Learning, Presentation and Facilitations Skills, Academic Integrity, and Your Questions Personal Development - 2.0 CH Presenters: Karen Osterheld, Bentley University Cassy Budd, Brigham Young University 5.04: Technologies’ Impact on Professional Exams: How the Exams are Changing Accounting - 2.0 CH Moderator: Sandra Richtermeyer, University of Massachusetts Lowell Panelists: Ann C. Dzuranin, Northern Illinois University Paul E. Juras, Babson College Julie Missimore, Association of Chartered Certified Accountants Mark Mitchell, Association of Government Accountants 5.05: Research with an Impact on Scholarship and Practice Accounting - 2.0 CH Moderator: Christa Haifley, SUNY at Potsdam A Descriptive Study of the Institutional Characteristics of Introductory Accounting Courses Offered by Community Colleges Jonathan Nash, University of New Hampshire Catherine Plante, University of New Hampshire Allen Hartt, University of New Hampshire Having One’s Cake and Eating It Too? Exploring the Balance between Research and Education Outcomes for U.S. Accounting Programs Alan Reinstein, Wayne State University Timothy J. Fogarty, Case Western Reserve University Mary B. Sasmaz, Case Western Reserve University Managing Reported Expenses and Accruals Using Carryovers: Accounting Practices in Toshiba’s Visual Products Business Mahendra R. Gujarathi, Bentley University Amitabh Dugar, Bridgeway Capital Management 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 The Role of the Business Press in Creating and Disseminating Information around Earnings Announcements Joshua Coyne, The University of Memphis Kevin Kim, The University of Memphis Sangwan Kim, University of Massachusetts Boston

11:50 am – 1:20 pm	Lunch Break - On Your Own

1:30 pm – 4:50 pm	Fast Track RPA with Automation Anywhere Technology Workshop Information Technology - 4.0 CH Presenter: Jon Stueve, Automation Anywhere, Inc. Integrating Data Analytics into Your Accounting Courses: A Hands-On Workshop Information Technology - 4.0 CH Presenters: Guido L. Geerts, University of Delaware Kimberly S. Church, University of Missouri–Kansas City Introduction to Tableau Desktop Workshop Information Technology - 4.0 CH Presenter: Amirali Vastani, Tableau

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

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

Christine Ann Botosan, Financial Accounting Standards Board
Friday, October 4, 2019, 8:10 am – 9:00 am
Impact the Future: Financial Reporting

Today’s financial reporting system is paper based and designed for human consumption of financial information, not machine consumption. However, investors commonly use financial information in digital formats and computer-based earning models. The FASB’s mission is to establish and improve financial accounting and reporting standards to provide useful information to investors and other users of financial reports. To continue to meet this mission, the FASB must consider technological advances in the production, distribution, and consumption of financial information. Christine’s talk will share the FASB’s current learning and thoughts on these issues.

Christine Ann Botosan joined the Financial Accounting Standards Board (FASB) on July 1, 2016. Prior to joining the Board, Ms. Botosan served as a professor of accounting at the David Eccles School of Business at the University of Utah.

An award-winning professor and researcher, Ms. Botosan has a broad knowledge of accounting issues, with particular expertise in the areas of financial statement analysis and valuation.

Ms. Botosan has served in a variety of roles during her tenure at the David Eccles School of Business at the University of Utah. In addition to her tenure as a professor, she served as a leadership fellow in the office of the vice president and as the George S. and Dolores Dore Eccles Presidential Chair in Ethical Financial Reporting. She was previously the associate dean of graduate affairs and an associate professor of accounting.
Prior to joining the University of Utah in 1999, Ms. Botosan was an assistant professor of accounting at Washington University in St. Louis, Missouri. Previously, she served as a lecturer at Wilfrid Laurier University in Waterloo, Ontario.

Ms. Botosan has served the academic community in numerous ways, and is an immediate past president of the American Accounting Association (having been president from 2014–2015).

A certified valuation analyst and a chartered professional accountant of Canada, Ms. Botosan received her Ph.D. in business administration from the University of Michigan and received a bachelor’s degree in business administration from Wilfrid Laurier University in Ontario, Canada.

Griffin Anderson, Serial Entrepreneur
Friday, October 4, 2019, 9:10 am – 10:00 am
Impact the Future: Paradigm Shifts in Accounting Technology

Many industries have been dramatically transformed by technology. The accounting field is no exception. In today’s environment we are seeing technology transform traditional accounting business models, augment our workflows, continue to challenge traditional notions of reporting, and continue to redefine both the delivery and storage of our accounting information. In Griffin's talk we will explore all of these shifts and their impact on the field.

Griffin is an entrepreneur building accounting software for the cryptocurrency based digital community. He founded Accounting
Blockchain Coalition (ABC), an open, cross-industry nonprofit, focused on addressing accounting and reporting issues arising
from cryptocurrencies and distributed ledger technology. Griffin's experience spans the capital markets, IT, and fintech industries.