Program

Thursday, March 5, 2020

9:00 am – 11:55 pm	Workshop 9:00 am – 10:45 am Current State of Affairs of Fraud Investigation and Forensic Accounting A Discussion of the current and future state of the industry, employment trends, tools used and forthcoming, and innovations in Forensic Accounting. 10:45 am-11:20 am Application of Forensic Analytical Tools Session I Using one or more tools (to be pre-installed by participants), an expert will guide us through the application of a case study with data. 11:20 am-11:55 pm Application of Forensic Analytical Tools Session II Using one or more tools differing from session I, participants will discover, apply, and analyze data to draw conclusions related to the practice of Forensic Accounting.

12:00 pm – 12:35 pm	Lunch Speaker: Richard A. Riley, West Virginia University

12:40 pm - 1:00 pm	FAS Update Speakers: Richard A. Riley, West Virginia University Francis H. (Franco) Frande, ATF- Assistant Director (Management)/CFO Joseph M. Wall, Marquette University

1:15 pm – 2:45 pm	Concurrent Sessions 1.01: Governance, Punishment, and Reactions Accounting - 1.8 CH Moderator: Oscar J. Harvin, Sam Houston State University Fraud Victim Organization: To Punish, or Not to Punish? That is the Question Erlina Papakroni, Rowan University Marie Rice, West Virginia University Discussant: Masumi Nakashima, Bunkyo Gakuin Unversity Are There Associations between Fraud Occurrence and Governance Mechanisms? Evidence from Japan David A. Ziebart, University of Kentucky Masumi Nakashima, Bunkyo Gakuin Unversity Discussant: Christine Cheng, The University of Mississippi Restitution to Public Interest or Victims? Capital Markets Reaction to Settled Fines to Avoid Jury Trial After Alleged Firms’ Misbehavior Jesus Rodolfo Jimenez Andrade, Texas A&M University–San Antonio Sara Kern, Gonzaga University Discussant: Erlina Papakroni, Rowan University 1.02: Classroom Teaching Ideas and Materials Accounting - 1.8 CH Moderator: Mohamad Majdi Sahloul, American Accounting Academy Grace Church Fraud Investigation Case Jodi Lynn Gissel McDowell, University of Wisconsin–Whitewater Role Play “Fairy Dust”: Using Iterative Role Plays to Make Forensic Cases More Engaging Kenneth Alan Smith, Central Washington University–Des Moines Book Review Experiences in the Classroom Renee Flasher, The Pennsylvania State University Harrisburg 1.03: Deterrence and Whistleblowing Behavioral Ethics - 1.8 CH Moderator: Qianhua Ling, Marquette University Changing the Nature of Audit Procedures to Deter Fraud Alyssa Ong, Pepperdine University Darin Kip Holderness, West Virginia University Arron Scott Fleming, West Virginia University Discussant: Andrea Scheetz, Georgia Southern University An Investigation of the Effect of a Leader’s Emotional Intelligence on the Subordinates’ Whistleblowing Intentions Xin Geng, Berry College Arron Scott Fleming, West Virginia University Discussant: Joseph M. Wall, Marquette University Outsiders Looking in: Do Non-Permanent Workers Whistleblow? Andrea Scheetz, Georgia Southern University Joseph M. Wall, Marquette University Darin Kip Holderness, West Virginia University Discussant: Alyssa Ong, Pepperdine University

2:45 pm – 3:00 pm	Refreshment Break

3:00 pm – 4:30 pm	Concurrent Sessions 2.01: Research in Progress I Accounting - 1.8 CH Moderator: Mohammed A. Alzahrane, University of South Florida Does Forensic Training Matter? A Study of the Impact of Investigative Training on Independence and Professional Skepticism? Madeline Domino, University of South Florida–Sarasota–Manatee Mariah Webinger, John Carroll University Financial Ethics Disclosures: Are They Informative? Renee Flasher, The Pennsylvania State University Harrisburg Highly Skeptical and Financially Savvy Individuals are Vulnerable to Becoming Victims of Financial Fraud Oscar J. Harvin, Sam Houston State University Phebe L. Davis, Clemson University Contemporary Ideas to Fix Academic Education Related to Accounting Fraud before it is More Late Mohamad Majdi Sahloul, American Accounting Academy 2.02: Cases and Teaching Cases I Accounting 1.8 CH Moderator: Kenneth Alan Smith, Central Washington University–Des Moines Who’s the Boss: Analysis of a Fraud Eileen Z. Taylor, North Carolina State University Think the Tax Cuts and Jobs Act Lowered Corporate Taxes, Think Again: Preliminary Evidence from the S&P 500 and Apple Inc. Gene Kovacs, Bryant University Saeed Roohani, Bryant University Understanding the Role of Memory in Auditing and Forensic Accounting Interviews Using a Series of In-Class Exercises Joan Fice, Fordham University Dave Walsh, De Montfort University, Leicester 2.03: Detection, Influences, and Techniques Accounting - 1.8 CH Moderator: Jesus Rodolfo Jimenez Andrade, Texas A&M University–San Antonio A Covariance Structure Analysis for Fraudulent Reporting: Evidence from Japan Masumi Nakashima, Bunkyo Gakuin University Discussant: Gaurav Gupta, The University of North Carolina at Wilmington “Are You Really Telling the Truth?” Reading between the Lines of Fraud MD&A Information: Extraction of “Feature Words” Using Text Mining Satoru Ohno, Meiji University Discussant: Marie Rice, West Virginia University The Influence of Country of Origin and Espoused National Culture on the Whistleblowing Behavior Richard G. Brody, The University of New Mexico Gaurav Gupta, The University of North Carolina at Wilmington Michael C. Turner, The University of New Mexico Discussant: Masumi Nakashima, Bunkyo Gakuin University 2.04: ATF Tour

5:30 pm – 6:30 pm	Offsite Reception at The Pub and The People * Located at 1648 North Capitol St NW, Washington, DC 20001

Friday, March 6, 2020

7:30 am - 8:25 am	Breakfast at the Hotel *If you are staying at the Conference Hotel, Breakfast is provided.

8:30 am – 9:00 am	Research and Practice Roundtables Accounting - 0.6 CH Behavioral, Cases, and Experimental Archival, Analytical, and Theory History, Teaching and Practice

9:30 am – 10:00 am	Concurrent Sessions 3.01: JFAR Update Accounting - 0.6 CH Speaker: Zabihollah Rezaee, The University of Memphis 3.02: Marketplace: HyperQube Technologies Showcase Speaker: Craig Stevenson, HyperQube Technologies

10:00 am – 10:15 am	Break

10:15 am – 11:45 am	Concurrent Sessions 4.01: Fraud and Whistleblowing Pressures Behavioral Ethics - 1.8 CH Moderator: Julia Davidyan, Nova Southeastern University How Stock Options Influence People to Whistleblow Joseph M. Wall, Marquette University Andrea Scheetz, Georgia Southern University Discussant: Jesus Rodolfo Jimenez Andrade, Texas A&M University- San Antonio Monkey See, Monkey Do: The Effect of Peer Pressure and Affect on Budgetary Slack Xin Geng, Berry College Alyssa Ong, Pepperdine University Arron Scott Fleming, West Virginia University Discussant: Jodi Lynn Gissel McDowell, University of Wisconsin–Whitewater The Slippery Slope of Fraud: A Special Case of Motivation Crowding Timothy J. Fogarty, Case Western Reserve University Jodi Lynn Gissel McDowell, University of Wisconsin–Whitewater Joseph M. Wall, Marquette University Discussant: Kristina Colleen Demek, University of South Florida 4.02: Teaching Cases II Accounting - 1.8 CH Moderator: Eileen Z. Taylor, North Carolina State University Fresenius Medical Care: A Case Study on FCPA Enforcement Devon Baranek, Rider University Maria H. Sanchez, Rider University Miller Energy Resources Inc. and KPMG Mohamad Majdi Sahloul, American Accounting Academy Southpeak School District Case A: “The School of Hard Bonds” John Richard Kurpierz, York University Kenneth Alan Smith, Central Washington University–Des Moines 4.03: Financial Issues and Controls Accounting - 1.8 CH Moderator: Donald Larry Crumbley, Texas A&M University - Corpus Christi The Association between Fraudulent Financial Reporting and Internal Control Deficiencies Benita Maria Gullkvist, Hanken School of Economics Discussant: Yueh-Hung Chen, Tunghai University The Prophets’ Weakness: An Empirical Approach to Analysts’ Responses to Unethical Bumps Jesus Rodolfo Jimenez Andrade, Texas A&M University–San Antonio Cuauhtemoc Luna Nevarez, Texas A&M University–San Antonio Discussant: Benita Maria Gullkvist, Hanken School of Economics Warning Bell on Financial Crisis: Market-Wide Information-Reporting Strategy from an Earnings Perspective Yueh-Hung Chen, Tunghai University Discussant: Jesus Rodolfo Jimenez Andrade, Texas A&M University–San Antonio 4.04: ATF Tour

11:50 pm – 12:35 pm	Lunch

12:30 pm – 1:25 pm	Craig Stevenson, HyperQube Technologies Accounting - 0.8 CH

1:30 pm - 2:45 pm	Concurrent Sessions 5.01: Nonprofit Issues Behavioral Ethics - 1.8 CH Moderator: Andrea Scheetz, Georgia Southern University An Investigation of the Reporting of Significant Diversions of Assets on Form 990 Andrea Scheetz, Georgia Southern University William Brian Dowis, Georgia Southern University Aaron Wilson, Ohio University Discussant: Qianhua Ling, Marquette University Take the Money and Run: Honest Donors Value Data Quality Qianhua Ling, Marquette University Joseph M. Wall, Marquette University Discussant: Aaron Wilson, Ohio University 5.02: Analytical Examination I Accounting - 1.8 CH Moderator: Cynthia L. Krom, Franklin & Marshall College An Exploration of Internal Controls and Their Impact on Employee Fraud in Small Businesses Kent Lachney, Louisiana State University of Alexandria Stymied Citizen Tipsters: How Those Closest to Red Flags are Prevented from Achieving Accountability Kenneth Alan Smith, Central Washington University–Des Moines John Richard Kurpierz, York University Status Quo of Academic Education Related to Accounting Fraud and Internal Control Mohamad Majdi Sahloul, American Accounting Academy 5.03: Fraud Scams, Approaches, and Predictors Accounting - 1.8 CH Moderator: Erlina Papakroni, Rowan University A Different Approach to Detecting Fraud & Corruption: A Venn Diagram Fraud Model Donald Larry Crumbley, Texas A&M University - Corpus Christi Don Ariail, Kennesaw State University Discussant: Natalia Maksimovna Mintchik, University of Cincinnati Values as Predictors of Fraud Attitudes: Insights from the Schwartz Theory of Basic Values on Causes of Accountant’s Misconduct Natalia Maksimovna Mintchik, University of Cincinnati Discussant: Donald Larry Crumbley, Texas A&M University - Corpus Christi An Insider’s Look at the Rise of Nigerian 419 Scams Richard G. Brody, The University of New Mexico Sara Kern, Gonzaga University Kehinde Ogunade, The University of New Mexico Discussant: Oscar J. Harvin, Sam Houston State University

2:45 pm - 3:00 pm	Break

3:00 pm - 4:30 pm	Concurrent Sessions 6.01: Research in Progress II Accounting - 1.8 CH Moderator: Madeline Domino, University of South Florida–Sarasota–Manatee Evaluating the Forensic Accountants (FAs) Function Job as to Support Courts and Judges in Saudi Arabia (from Justice Point of View) Mohammed A. Alzahrane, University of South Florida Regulation of Forensic Accounting Profession in Australia: Professionalism Theory Perspective Hashem Alshurafat, Hashemite University 6.02: Analytical Examination II Accounting - 1.8 CH Moderator: Marie Rice, West Virginia University Fraud in Christian Non-Profit Organizations: The Devil Is in the Detail Bonita Peterson Kramer, Montana State University - Bozeman Donald Larry Crumbley, Texas A&M University - Corpus Christi Michael A. Seda, Pfeiffer University Empirical Investigation of Alternative Measures of Central Tend William Black, University of North Georgia

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.