Friday, March 11, 2022

Coffee and Registration

Welcome and Opening Remarks
Karen Kitching, GNP Section President
Linda Ragland, GNP Section Midyear Meeting Program Chair
Vaughan Radcliff, Editor, Journal of Government and Nonprofit Accounting

GASB Update
Accounting Governmental, 1.2 CH

Dean Mead, Assistant Director of Research and Technical Activities
Government Accounting Standards Board (GASB)

Break

Accounting for Lost Revenues During COVID-19: Hospitals & Universities
Accounting, 1.2 CH

Financial Report of the U.S. Government
Accounting Governmental, 1.2 CH

Robert (Scott) Bell, Senior Staff Accountant, U.S. Department of the Treasury

Lunch
Accounting Governmental, 1.0 CH

Taxation Without Representation: Not Just a Bumper Sticker
Kathleen Patterson, D.C. Auditor, Office of the District of Columbia Auditor

Award Presentations
Enduring Lifetime Achievement Award
Best Paper Award
Travel Grants

Panel: GNP Big Data Availability
Technology, 1.8 CH

Karl Eiholzer, Director, Data Analytics, Municipal Securities Rulemaking Board
Timothy F. Berger, Technical Advisor to the Director, Exempt Organizations and Government Entities at the Internal Revenue Service (Form 990 data)
Marc Joffe, Senior Policy Analyst, Reason Foundation (state and local government XBRL data)
Ross Williford, Branch Manager for Data Operations, Department of the Treasury (USAspending data)

Giving Out of Wealth: What Do We Know & The Potential for Community-Based Legacy Campaigns
Accounting Governmental, 0.8 CH

Eugene Steuerle, Richard Fisher Chair & Institute Fellow, The Urban Institute

GCAS and the Rise of Intangibles
Accounting, 0.8 CH

Eric Lofgren, Research Fellow, Center for Government Contracting, GMU

GNP Section Dinner

Saturday, March 12, 2022

Breakfast Roundtable Session
Accounting, 1.2 CH

Determinants of CEO Compensation in Nonprofit Hospitals
Huilan Zhang, The Pennsylvania State University Altoona

Discount Rate Adjustment by Not-for-Profits in Response to SFAS 158
Anubhav Gupta, National University of Singapore
David Matkin, Brigham Young University

Efficient Contracting or Rent Extraction: Evidence from City Manager Cash Benefits in California
Yuan Ji, The University of Texas at Arlington

Factors Affecting Accountants’ Adoption of Remote Working during the COVID-19 Pandemic:
Evidence from Jordanian Governmental Organizations
Qutibah Adeeb Odat, The Hashemite University
Hashem Alshurafat, The Hashemite University

Nonprofit Rating and Pay-to-Performance Sensitivity
Chen Zhao, West Texas A&M University
Richard B. Dull, West Virginia University

Smaller Municipality Reporting: Where’s the Information?
Renee Flasher, The Pennsylvania State University Harrisburg
Michelle Lau, Brock University
Dara M. Marshall, Western Carolina University

The Relation Between Reported Earnings and Executive Compensation in Nonprofit Healthcare
Organizations
George R. Wilson, Valdosta State University

1.01: Nonprofit Research Concurrent Session: Donation Decisions
Accounting, 1.8 CH

Moderator: Daniel Gordon Neely, University of Wisconsin–Milwaukee

Differences in the Giving Decision-Making of Sophisticated and Individual Donors
Kyle Alexander Smith, The University of Alabama
 Discussant: Iguehi Rajsky, Temple University

Donors, Distance, and the Influence of Accounting Information
Julie Mercado, Boise State University
Linda M. Parsons, The University of Alabama
Chezham Leon Sealy, The University of Alabama
 Discussant: Kiely Yonce, Washington State University

Examining the Influence of Donor Charitable Tax Incentives on Nonprofit Program Expense Funding
Iguehi Rajsky, Temple University
Discussant: Kyle Alexander Smith, The University of Alabama

The Role of Related Party Fundraising on the Relation Between Reporting Quality and Donations
Steven Balsam, Temple University
Erica Harris, Florida International University
Paul Anthony Wong, University of California, Davis
Discussant: Curtis Hall, Drexel University
 

1.02: Government Research Concurrent Session: Reporting and Accountability
Accounting, 1.8 CH

Moderator: Usha Rackliffe, Emory University

Regulated Public Accessibility to Municipal Financial Reports and Bond Interest Cost
Yunshil Cha, University of New Hampshire
Catherine Plante, University of New Hampshire
Linda Ragland, University of New Hampshire
Discussant: Tammy R. Waymire, Middle Tennessee State University

The Role of Formal Control and Trust in Interorganizational Relationship Monitoring in Finnish
Public Sector Organizations
Benita Maria Gullkvist, Hanken School of Economics
Arja Flinkman, University of Eastern Finland
Discussant: Renee Flasher, The Pennsylvania State University Harrisburg

The State of Ohio’s Auditors and the Enumeration of Population, and the Project of Eugenics
Cameron Graham, York University
Martin Emanuel Persson, University of Illinois at Urbana-Champaign
Vaughan S. Radcliffe, Western University
Mitchell Stein, Western University
Discussant: Benita Maria Gullkvist, Hanken School of Economics

Researchers Seeking Accountability, When Appropriate?
Ken Smith, School Accountability Group, LLC
John Richard Kurpierz, York University
Discussant: Mary Fischer, The University of Texas at Tyler

2.01: Nonprofit Research Concurrent Session: NPO Performance
Accounting, 1.8 CH

Moderator: Julie Mercado, Boise State University

Deferred Compensation and NPO Performance
Steven Balsam, Temple University
Min Xu, Temple University
Discussant: Julie Mercado, Boise State University

The Nature, Determinants and Consequences of Management Outsourcing
by Nonprofit Organizations
Gregory D. Saxton, York University
Daniel Gordon Neely, University of Wisconsin–Milwaukee
Discussant: Ben Angelo, Ball State University

Unrestricted Cash Windfalls and Nonprofit Operating Outcomes.
Kiely Yonce, Washington State University
Discussant: Min Xu, Temple University

Managerial Constraint or Tool for Expropriation: The Role of Board-Designated
Endowments Among Not-for-Profit Organizations
Curtis Hall, Drexel University
Andrew Finley, Claremont McKenna College
Discussant: Paul Anthony Wong, University of California, Davis

2.02: Government Research Concurrent Session: Governance/Audit
Accounting, 1.8 CH

Moderator: Benedikt Markus Quosigk, Kennesaw State University

An Investigation into the Audit Fee Determinants of the U.S. Federal Government
Nicholas Mitchell, Louisiana State University
Kenneth J. Reichelt, Louisiana State University
Laura Alford, Louisiana State University
Discussant: Han Yan, Washington State University

Government Contracts and Audit Fees
Trung Huy Pham, University of Illinois-Springfield
Mai Dao, The University of Toledo
Hongkang Xu, University of Massachusetts Dartmouth
Discussant: Nicholas Mitchell, Louisiana State University

Factors Influencing External Compliance Costs in Small and Mid-Sized Municipalities—A Study of
Connecticut Towns
Jacqueline Tahminey Jamsheed, Central Connecticut State University
Marc Lewis, Central Connecticut State University
Joseph Patton, Florida Atlantic University
Discussant: Dana A. Forgione, Texas A&M University–Corpus Christi

Internal Audit and Reputational Risk: Evidence from the College Admissions Scandal
Han Yan, Washington State University
Discussant: Ken Smith, School Accountability Group, LLC

Break

3.01 Nonprofit Research Concurrent Session: Governance/Audit
Accounting, 1.8 CH

Moderator: Curtis Hall, Drexel University

Assurance of Nonprofit Financial Reporting: An Analysis of State Audit and Review Requirements
Michelle Higgins Yetman, University of California, Davis
Paul Anthony Wong, University of California, Davis
Hollis Ashbaugh Skaife, University of California, Davis
Discussant: Robert Felix, The Catholic University of America

Paycheck Protection Program: The Determinants of Participation and the Characteristics of the
Loans Obtained
Daniel Gordon Neely, University of Wisconsin–Milwaukee
Gregory D. Saxton, York University
Paul Anthony Wong, University of California, Davis
Discussant: Brian P. McAllister, University of Colorado Colorado Springs

The Disappearing Local Newspaper: Implications for Nonprofit Organizations’ Agency Problems
Robert Felix, The Catholic University of America
Mikhail Pevzner, University of Baltimore
Joshua Khavis, University at Buffalo
Discussant: Daniel Gordon Neely, University of Wisconsin–Milwaukee

Fraud in the Nonprofit Sector
Michelle Hutchens, University of Illinois
Amy Genson Sheneman, The Ohio State University
Discussant: Tharindra S. Ranasinghe, American University

3.02: Government Research Concurrent Session: Healthcare (Gov’t and NPO) and
Other—Cases
Accounting, 1.8 CH

Moderator: Ben Angelo, Ball State University

An Investigation of Fraud Mitigating Factors in Not-For-Profit Hospitals
Benedikt Markus Quosigk, Kennesaw State University
Jomon Paul, Kennesaw State University
Discussant: George R. Wilson, Valdosta State University

Nonprofit Healthcare Organizational Legitimacy and its Effects on Payments in Lieu of Taxes and
Community Benefit Funding
Gregory Stone, Old Dominion University
Discussant: Benedikt Markus Quosigk, Kennesaw State University

Morristown Memorial Hospital: The Nonprofit Property Tax Exemption Debate
Michele McGowan, King’s College
Joseph Lohin, King’s College
Barry Williams, King’s College
Discussant: Usha Rackliffe, Emory University

Georgia’s Film Tax Credit: A Peach or a Pit?
Usha Rackliffe, Emory University
Discussant: Michele McGowan, King’s College

Break  and Business Meeting