Program | American Accounting Association

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Thursday, April 28, 2022

2:20 pm–3:40 pm	Doctoral Student/Faculty Interchange I Accounting 1.6 CH Moderator: Lucile C. Faurel, Arizona State University Corporate Engagement in Public Discourse Xue Li, University of Washington Elizabeth Blankespoor, University of Washington Ties de Kok, University of Washington Discussant: Devin M. Shanthikumar, University of California-Irvine How Earnings Guidance Frequency and Index Fund Ownership Influence Managerial Myopia Brad Kamrath, University of Washington Brian Gale, University of Washington Stephanie Grant, University of Washington Frank D. Hodge, University of Washington Discussant: Henry L. Friedman, University of California, Los Angeles Learning the Risks from the Outsiders: The Feedback Effect of CDS on Risk Management Ho Joon Kim, University of California, Los Angeles Discussant: Edward Owens, The University of Utah

3:40 pm–4:00 pm	Break

4:00 pm–5:00 pm	Doctoral Student/Faculty Interchange II Accounting 1.2 CH Moderator: Henry L. Friedman, University of California-Los Angeles Social Media Engagement with Earnings News and Capital Market Effects Aditi Khatri, The University of Arizona Discussant: Lucile C. Faurel, Arizona State University Just a Good Test Taker? Auditors’ Abilities Revealed in the CPA Examination Summer Liu, Arizona State University Yanjin Han, Dongbei University of Finance and Economics Shawn X. Huang, Arizona State University Min Zhang, Renmin University of China Discussant: Preeti Choudhary, The University of Arizona

Friday, April 29, 2022

7:00 am–8:00 am	Continental Breakfast

8:00 am–6:30 pm	Table Top Displays

9:00 am–9:10 am	President's Welcome Speaker: Nancy Mangold, California State University, East Bay

9:10 am–10:00 am	Emotional Resilience for Accounting Professionals Accounting - 1.0 CH Speaker: Jannies Burlingame, Aptera Motors

10:00 am–10:30 am	Break

10:30 am–11:50 am	Concurrent Sessions 1.01: How are Schools Embracing and Implementing CPA Evolution? Accounting - 1.6 CH Benjamin C. Anderson, San Jose State University Jean R. Bradley, Eastern Washington University Christine Kuglin, Eastern Washington University 1.02: Preparing Students for the Future Workplace with Design Thinking and Technology Information Technology - 1.6 CH Markus Ahrens, St. Louis Community College, Meramec Cathy J. Scott, University of North Texas–Dallas 1.03: Accounting Considerations in Global Matters Accounting - 1.6 CH Moderator: Shira Cohen, San Diego State University “Shadow Banking” and Accounting Conservatism—Evidence from Listed Chinese Nonfinancial Lenders Jinbo Luo, Lanzhou University Qiuhong Zhao, Texas A&M University–Corpus Christi Discussant: Ying Gan, Erasmus University A Hierarchy in the Value Relevance of Acquired Intangibles in M&As Steve C. Lim, Texas Christian University Discussant: TBD Inventor CEOs in China Ying Gan, Erasmus University Jing Huang, Central University of Finance and Economics Donghui Li, Shenzhen University Zunxin Zheng, Shenzhen University Discussant: Ying Gou, California State University, East Bay Current Trends in Corporate Social Responsibility Reporting in China: A Review of 106 Central Enterprises Ying Guo, California State University, East Bay Ting-Tsen Yeh, Louisiana State University at Shreveport David C. Yang, University of Hawaii at Manoa Xiao-Yan Li, Beijing University of Chemical Technology Discussant: Qiuhong Zhao, Texas A&M University–Corpus Christi 1.04: Regulatory Issues and Information Accounting - 1.6 CH Moderator: Shan Wang, Loyola Marymount University Disagreement about Public Information Quality and Informational Price Efficiency Chong Huang, University of California, Irvine Radhika Lunawat, University of California, Irvine Qiguang Wang, Hong Kong Baptist University Discussant: Jianxin Gong, California State University, Fullerton Real Earnings Management and Strategic New Product Release Decisions Jianxin Gong, California State University, Fullerton Mark Young, University of Southern California Aner Zhou, California State University, San Marcos Discussant: Jean R. Bradley, Eastern Washington University Rolling Back Dodd-Frank: Investors’ and Banks’ Responses to Financial Market Deregulation Ying Gan, Erasmus University Michael Erkens, Erasmus University Discussant: Cong Tao, ESSEC Business School 1.05: Doctoral Student/Faculty Interchange III Accounting - 1.6 CH Moderator: Edward Owens, University of Utah Do Increases in Tax Risk Affect Tax Planning and Other Investments? Charles Lee, University of California, Irvine Discussant: Linda Krull, University of Oregon CEO Convertible Note Holdings Spencer N. Palmer, The University of Utah Discussant: Judson Caskey, University of California, Los Angeles Not Ready for Primetime: Financial Reporting Quality After SPAC Mergers Seyoung Park, University of Oregon Ryan J. Wilson, University of Oregon Jaewoo Kim, University of Oregon Kyle Peterson, University of Oregon Discussant: Terry J. Shevlin, University of California, Irvine

12:00 pm–1:30 pm	Lunch Introduction Speaker: Benjamin Anderson, San Jose State University Going Forward at the AAA Personal Development - 1.0 CH Speakers: Yvonne L. Hinson, American Accounting Association Karen Osterheld, American Accounting Association

1:40 pm - 3:00 pm	Concurrent Session 2.01: Financial Reporting Issues: Oil and Gas Write Downs Accounting - 1.6 CH Laura Alford, Louisiana State University Benjamin Anderson, San Jose State University Danielle Lazerson, San Jose State University 2.02: Experiential Projects in Audit Accounting - 1.6 CH Jean R. Bradley, Eastern Washington University Christine Kuglin, Eastern Washington University Tara Lambert, Whitworth University 2.03: Sustainability and Disclosure Accounting - 1.6 CH Moderator: Vic Lee, California State Polytechnic University, Pomona The Real Spillover Effects of Mandatory Disclosure Jaewoo Kim, University of Oregon Hunter Pearson, University of Oregon Brady Twedt, University of Oregon Discussant: Eugie Lee, Arizona State University Why Do Institutional Investors Request Climate Related Disclosures? Shira Cohen, San Diego State University Gaizka Ormazabal, University of Navarra Igor Kadach, University of Navarra Discussant: Timothy D. Haight, Loyola Marymount University Inventory Overproduction and Managerial Ability Haihong He, California State University, Los Angeles Discussant: Hunter Pearson, University of Oregon 2.04: Social Issues in Accounting Accounting - 1.6 CH Moderator: Jianxin Gong, California State University, Fullerton When Friends Become Foes: Proprietary Information Disclosure after Failed M&A Deals Il Sun Yoo, University of California, Irvine Discussant: Sijing Wei, Creighton University Amplifying the Female Advantage: The Impact of Female Representation in Top Management on Employee’s Work Experiences Sijing Wei, Creighton University Yiding Wang, The University of Oklahoma Regina Taylor, Creighton University Darryl Rice, Miami University Discussant: Il Sun Yoo, University of California, Irvine 2.05: Doctoral Student/Faculty Interchange IV Accounting - 1.6 CH Moderator: Devin M. Shanthikumar, University of California, Irvine Does Inventory Adjustment Indicate Future GDP Restatements? Yuanzhen Lyu, University of California, Los Angeles Discussant: Bryce Schonberger, University of Colorado-Boulder The Unintended Consequences of the FASB’s Simplification Initiative: Does ASU 2016-09 Reduce Earnings Informativeness? Shijun Xia University of California, Irvine Elizabeth Chuk, University of California, Irvine Qiao Wang, University of California, Irvine Discussant: Brian Gale, University of Washington Are Stakeholders Listening? An Examination of CEO Podcast Appearances Jacqueline Wegner, University of Colorado Boulder Nathan T. Marshall, University of Colorado Boulder Sarah L. Zechman, University of Colorado Boulder Discussant: Ties de Kok, University of Washington

3:00 pm–3:30 pm	Break

3:30 pm–4:50 pm	Concurrent Sessions 3.01: Preparing Graduates for Success in the "New Normal" of Public Accounting Personal Development - 1.6 CH Moderator: Benjamin Anderson, San Jose State University Paul Short, RSM US LLP Leslie Stackpole, RSM US LLP 3.02: Intentionally Skipped 3.03: Issues in Auditing: Experience and Quality Auditing - 1.6 CH Moderator: Xue Yang, The University of Texas at El Paso Audit Partner Industry Experience and Audit Quality Siddharth Purohit, Indian Institute of Management Ahmedabad Naman Desai, Indian Institute of Management Ahmedabad Discussant: TBD Impact of Institutional Shareholder Dissent on NAS Fees and Audit Quality Siddharth Purohit, Indian Institute of Management Ahmedabad Naman Desai, Indian Institute of Management Ahmedabad Discussant: Meiling Zhao, The University of ArizonaTBD Missing the Forest for the Trees—Do Auditors Think Like Reasonable Investors Eileen Z. Taylor, North Carolina State University Alan Reinstein, Wayne State University Paul F. Williams, North Carolina State University Natalie T. Churyk, Northern Illinois University Discussant: TBD Timely Signals of Systematic Audit Quality from Market Participants: Evidence from Activist Short-Seller Campaigns Meiling Zhao, The University of Arizona Discussant: TBD 3.04: Audit Performance and Firms Accounting - 1.6 CH Moderator: TBD How Do Reward versus Penalty Framed Incentives Affect Risk Judgments and Testing Actions in Diagnostic Audit Tasks? Yue Hong, DePaul University Timothy W. Shields, Chapman University Discussant: Pauline Wu, The University of British Columbia Matching Audit Partners with Client Firms Pauline Wu, The University of British Columbia Discussant: Timothy W. Shields, Chapman University 3.05: Classroom Tools and Designing Course Structure Specialized Knowledge - 1.6 CH Moderator: Tara Lambert, Whitworth University Belding Party Store Lottery Fraud: Detecting Lottery Fraud Alan Reinstein, Wayne State University Leigh Rosenthal, University of Central Florida Greg Trompeter, University of Central Florida Discussant: Tara Lambert, Whitworth University Encouraging Excel Reasoning with a Predictive Interface Nathan Garrett, Woodbury University Discussant: Sheldon Ray Smith, Utah Valley University Hasenpflug Industries, Inc.: Revenue Recognition (ASC 606) Application Natalie T. Churyk, Northern Illinois University Alan Reinstein, Wayne State University Guy M. Gross, RSM US LLP Robert Stoettner, RSM US LLP Discussant: Nathan Garrett, Woodbury University The Challenges of Cross-Listing a Course in an Online Environment Christine Kuglin, Eastern Washington University Discussant: Alan Reinstein, Wayne State University

5:30 pm–7:00 pm	Reception

Saturday, April 30, 2022

7:00 am–12:30 pm	Table Top Exhibits Becker CalCPA UWorld

7:30 am–8:00 am	Coffee with the Table Top Exhibitors

8:00 am–9:20 am	Concurrent Sessions 4.01: Implementing Data Analytics Across the Curriculum Information Technology - 1.6 CH Markus Ahrens, St. Louis Community College, Meramec Cathy J. Scott, University of North Texas–Dallas 4.02: Diversity, Equity, and Inclusion Courageous Conversations Forum Sponsored by the AAA-TLC Section Behavioral Ethics - 1.6 CH Amy Foshee Holmes, Trinity University Tara M. Lambert, Whitworth University Karen Osterheld, American Accounting Association 4.03: Discussions on Contemporary Issues Accounting - 1.6 CH Moderator: Lei Dong, University of Idaho Voluntary Disclosure of Workforce Gender Diversity Chuchu Liang, University of California, Irvine Ben Lourie, University of California, Irvine Alex Nekrasov, University of Illinois at Chicago Il Sun Yoo, University of California, Irvine Discussant: Radhika Lunawat, University of California, Irvine Are Mandatory Proprietary Disclosure and Voluntary Non-Proprietary Disclosure Complements or Substitutes? Evidence from SFAS No. 131 Zackery Fox, University of Oregon Jaewoo Kim, University of Oregon Hunter Pearson, University of Oregon Kyle Peterson, University of Oregon Discussant: Lei Dong, University of Idaho Reputation Repair after a Restatement: The Role of CSR Disclosure Lei Dong, University of Idaho Y. Ken Wang, University of Pittsburgh at Bradford Discussant: Jacqueline Wegner, University of Colorado Boulder Theories Applicable to Corporate Climate Change Disclosure Ying Guo, California State University, East Bay Jingwen (Joanna) Zhao, California State University, Los Angeles David C. Yang, University of Hawaii at Manoa Discussant: Alan Reinstein, Wayne State University 4.04: Benchmarks, Repurchases and Market Reactions Accounting - 1.6 CH Moderator: Xue Li, University of Washington Aggregate SG&A Signal and Future Market Returns Kenneth Zheng, University of Wyoming Weiwei Wang, Weber State University Discussant: TBD Time-Varying Competitive Reactions and Earnings Persistence Shijin Yoo, Korea University Jimi Park, Hawaii Pacific University Minyoung Noh, California State University, Los Angeles Discussant: Linda Chen, University of Idaho A Minimum Buyback Requirement in Open Market Repurchases: Impact on the Signaling Role Pranjal Srivastava, Indian Institute of Management Ahmedabad Joshy Jacob, Indian Institute of Management Ahmedabad Ajay Pandey, Indian Institute of Management Ahmedabad Discussant: TBD Why Do Companies Use Different Peers for Pay Benchmarking versus Relative Performance Evaluation? Jianxin Gong, California State University, Fullerton Anthony Chen, California State University, Fullerton Chuchu Liang, University of California, Irvine Discussant: Minyoung Noh, California State University, Los Angeles 4.05: Tax Planning, Regulations and Reporting Taxes -1.6 CH Moderator: Andrew Finley, Claremont McKenna College Debt and Equity Issuance and Tax Planning Mark C. Anderson, University of Calgary Md Safayat Hossain, University of New Hampshire Harun Rashid, California State University, Dominguez Hills Hussein Warsame, University of Calgary Discussant: TBD Firm Value Effects of Treasury Regulations: Evidence from Corporate Tax Inversions Amanda Marino, San Diego State University Discussant: Eric J. Allen, University of California, Riverside The Impact of the Mandatory Disclosure of Corporate Tax Returns on Reporting Bias Eric J. Allen, University of California, Riverside Aydin Uysal, Charles Schwab Investment Management Discussant: Amanda Marino, San Diego State University

9:20 am–9:50 am	Business Meeting and Awards

9:50 am–10:50 am	Networking Session: Meet the AAA Leadership and the Western Region Leadership Yvonne L. Hinson, American Accounting Association Karen Osterheld, American Accounting Association Benjamin Anderson, San Jose State University Christine Kuglin, Eastern Washington University Tara Lambert, Whitworth University Nancy Mangold, California State University, East Bay

11:10 am–12:30 pm	Concurrent Sessions 5.01: Is Teaching Ethics an Art or a Skill? Behavioral Ethics - 1.6 CH Steven M. Mintz, California Polytechnic State University, San Luis Obispo 5.02: Using Technology to Make Remote Introductory Accounting Engaging and Vocabulary, Reading and Writing Strategies for Effective Learning in Accounting Accounting - 1.6 CH Catherine Anne Finger-Podolsky, Saint Mary’s College of California Ji Li, California State University, Bakersfield 5.03: Government, Not for Profits and Other Voices Accounting - 1.6 CH Moderator: Monica Kabutey, University of North Texas Double Agent: Analyst-Induced Information Asymmetry and Announcement Return Reversal Linda H. Chen, University of Idaho Wei Huang, College of St. Benedict and St. John’s University George J. Jiang, Washington State University Discussant: Donny Wang, California State University, Northridge Is the Voice of Individual Investors Relevant for Corporate Disclosures? Evidence from Seeking Alpha Daphne Lui, ESSEC Business School Andreea Moraru-Arfire, ESSEC Business School Cong Tao, ESSEC Business School Discussant: George J. Jiang, Washington State University Governmental Accounting and Election Propositions: A Case Study Susan Henderson, California State University, Fresno Discussant: Andrew Finley, Claremont McKenna College Managerial Constraint or Tool for Expropriation: The Role of Board-Designated Endowments among Not-for-Profit Organizations Andrew Finley, Claremont McKenna College Curtis Hall, Drexel University Discussant: Susan Henderson, California State University, Fresno 5.04: Blockchain, Stocktwits, and Conglomerations Information Technology - 1.6 CH Moderator: Christine Kuglin, Eastern Washington University Discovering Blockchain and Its Many Uses Alan Reinstein, Wayne State University Discussant: TBD Does Product Market Competition Affect Mandatory Disclosure Quality? Evidence from Annual Report Readability Xue Yang, The University of Texas at El Paso Yun Ke, The University of Texas at El Paso Discussant: TBD The Effect of Animated Visuals on Investor Sentiment in Online Investment Communities: Evidence from StockTwits Siew Hong Teoh, University of California, Los Angeles Shijia Wu, The Chinese University of Hong Kong Ming Gu, University of California, Irvine Discussant: Xue Yang, The University of Texas at El Paso 5.05: Management, Performance, Support and Data Accounting - 1.6 CH Moderator: TBD Do Compustat Financial Statement Data Actually Articulate? Brian Ayash, California Polytechnic State University, San Luis Obispo Ziemowit Bednarek, California Polytechnic State University, San Luis Obispo Adam Bordeman, California Polytechnic State University, San Luis Obispo Discussant: Hyung Tae Kim, California State University, Fresno Managerial Ability and Cost of Equity Capital Hyung Tae Kim, California State University, Fresno Discussant: Brian Ayash, California Polytechnic State University, San Luis Obispo Too Much of a Good Thing? Administrative Support Staff, Innovation, Employee Satisfaction, and Firm Performance Shijun Xia, University of California, Irvine Chuchu Liang, University of California, Irvine Discussant: Timothy W. Shields, Chapman 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.