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  • AAA HQ
    Financial Statement Reporting Developments: A Deloitte &...2
    panel presentation posted August 23, 2011 by AAA HQ 
    title:
    Financial Statement Reporting Developments: A Deloitte & Touche Panel Presentation
    moderator and panelists:
    Moderator: Margaret Mulley, Partner of Strategy & Communications and Chief Learning Officer, Deloitte & Touche LLP; Panelists: Patrick A. Casabona, Professor, St. Johns University & Senior Manager/Consultant, Deloitte & Touche LLP Clif Mathews, AERS Senior Manager, Deloitte & Touche, LLP Adrian Mills, AERS Partner, Deloitte & Touche, LLP Ignacio Perez Zaldivar, AERS Partner, Deloitte & Touche, LLP Alejandro Rebollo, AERS Senior Manager, Deloitte & Touche, LLP
    presentation session:
    Wednesday, August 10, 2011 ~ 2:00 pm-3:30 pm 8.25
    brief description:

    The panel presentation will cover the accounting guidance, issues and implementation considerations related to forthcoming accounting standards that will reshape financial statements and need to be discussed in college accounting curriculums, including: Accounting for Financial Instruments, Revenue Recognition, Accounting for Leases, fair value measurements, and other key FASB projects.

    file:
  • Nazik S Roufaiel
    Open Learning Enhances Communication and Research Skills15
    ELS session posted August 9, 2011 by Nazik S Roufaiel 
    title:
    Open Learning Enhances Communication and Research Skills
    names(s), affiliation(s):
    State University of New York - Empire State College - Center for Distance Learning
    date:
    August 10, 2011 9:45am - 11:00am
    comments:
    This is an online course, yet the same pedagogical techniques are used in a hybrid/blended course. Pedagogy focuses on the importance of using Internet resources, electronic search tools, Open learning and Educational Resources [OER] to enhance and enrich self-learning of various accounting courses especially at the introductory level. The course design integrates the social media network to enhance communication, collaboration, and research skills.
  • Pam Rouse
    Visualizing Cash and Accrual Accounting7
    emerging/innovative research session posted August 4, 2011 by Pam Rouse 
    title:
    Visualizing Cash and Accrual Accounting
    author(s), affiliation(s):
    Pamela J. Rouse, Anne S. Kelly, J. Christopher Stump
    date:
    August 10, 2011 9:30am - 11:00am
    session description:

    Research Interaction Forum - Informal discussion of experiential learning tools and its impact on learning.

    abstract:

    One of the key learning objectives for the introductory accounting courses is to understand cash and accrual accounting. Introductory accounting students often stumble when they attempt to distinguish between cash and accrual accounting in
    both the financial and managerial courses. The revenue recognition and the matching principles cause confusion for
    students in financial accounting.  This lack of clarity is apparent when students use financial information to prepare
    a company’s set of financial statements, specifically the Income Statement on the accrual basis and the Statement of Cash Flows.  In managerial accounting, this misunderstanding resurfaces when students are taught budgeting and they are
    asked to prepare the cash budget and the budgeted income statement.  Although the following discussion describes
    some of the issues associated with cash and accrual accounting in both introductory course settings, the teaching example presented here is used primarily in an introductory managerial accounting course.  It specifically combines two experiential learning techniques as supplements to the accounting textbooks so that students can visualize the difference between cash and accrual accounting which enhances their understanding of accrual accounting.

  • SheChih Chiu
    Earnings Manipulations or Dividend Policies:The Timing of...
    paper presentation posted August 4, 2011 by SheChih Chiu 
    title:
    Earnings Manipulations or Dividend Policies:The Timing of the Exercises ofExecutive Stock Options
    author or authors:
    Chin-Chen Chien and She-ChihChiu
    presentation session:
    Research Interaction Forum Session
    date:
    August 9, 2011 3:00am - 4:30am
    abstract:

     We propose two hypotheses for investigating managers’ behavior on timing executive stock options. First, we argue that mean-reverting nature of discretionary accruals play an important role on earnings management. Second, we propose that managers may also consider cash dividends in their decision of stock option exercises. With a sample of observations from 1992 to 2004, we find that managers may intend to influence stock returns through abnormal earnings management though such attempt is unsuccessful. In addition, reversion of discretionary accruals plays a role on managers’ managing discretionary accruals. Furthermore, the results show that the incremental effect of cash dividends is positively associated with managers’ abnormally large exercise of ESOs.

  • Barbara Reider
    A Tax Adventure? University of Montana Students Participate...
    ELS session posted August 4, 2011 by Barbara Reider 
    title:
    A Tax Adventure? University of Montana Students Participate in Alaska VITA
    names(s), affiliation(s):
    Barbara Reider, University of Montana
    date:
    August 10, 2011 11:30am - 1:00pm
  • Doreen Crisostomo
    A Case Study of the Citizen-Centric Report
    ELS session posted August 4, 2011 by Doreen Crisostomo 
    title:
    A Case Study of the Citizen-Centric Report
    names(s), affiliation(s):
    Doreen Crisostomo, University of Guam
    date:
    August 7, 2011 7:30pm - 9:00pm
  • Stephanie Dehning Grimm
    A Simulation Study of the Effects of Perceived Risk and...2
    emerging/innovative research session posted August 3, 2011 by Stephanie Dehning Grimm 
    title:
    A Simulation Study of the Effects of Perceived Risk and Information Sharing on the Internal Control Reporting Process
    author(s), affiliation(s):
    Stephanie Grimm and Sheneeta White, University of St. Thomas
    date:
    August 9, 2011 at 01:00am
    abstract:

                The Sarbanes Oxley Act (SOX) mandated the evaluation of internal controls over financial reporting by management and the company’s public auditor. Our simulation study investigates the role of perceived risk and information sharing on the internal control audit process. We interpret various scenarios as corresponding to the Pre-SOX period, SOX implementation year, SOX early years, and SOX later years. We use the regulatory guidance from AS2 and AS5 to motivate how variables of the auditor’s historical relationship with its client, information sharing and perceived risk affect the tasks in the audit process. We also test for the bullwhip effect, an operations phenomenon of over production, and discuss how the effect can be mitigated.

  • Stephanie Dehning Grimm
    FASB's Evolving Position on the Use of Financial...
    ELS session posted August 3, 2011 by Stephanie Dehning Grimm 
    title:
    FASB's Evolving Position on the Use of Financial Statements Prepared in Accordance with IFRS for U.S. Issuers: A Student Writing Assignment
    names(s), affiliation(s):
    Stephanie Grimm, University of St. Thomas
    date:
    August 10, 2011 at 02:00am
  • Carol A Hartley
    ELS Group Examinations as an Engaged Learning Supplement to...1
    ELS session posted August 3, 2011 by Carol A Hartley 
    title:
    ELS Group Examinations as an Engaged Learning Supplement to Individual Examinations
    names(s), affiliation(s):
    Carol Hartley, Providence College
    date:
    August 8, 2011 9:30am - 11:00am
    comments:
    AAA Annual Meeting ELS Session is Monday, August 8, 2011 - The pdf file explains the process and the video clip shows the group activity.
  • Louella J Moore
    Teaching to the Higher Rungs of Bloom's Taxonomy:...
    paper presentation posted August 2, 2011 by Louella J Moore 
    title:
    Teaching to the Higher Rungs of Bloom's Taxonomy: Techniques for Financial Accounting Classes
    author or authors:
    Louella Moore, Arkansas State University
    presentation session:
    Teaching, Learning & Curriculum Session
    date:
    August 10, 2011 4:00pm - 5:30pm
    abstract:

    While some research suggests teaching techniques should match the student's learning style, this paper argues it may be more fruitful to use techniques aimed at encouraging latent personality characteristics. The paper will discuss the origins of Bloom's taxonomy, the relationship between the Bloom's higher order skills and traits exhibited by accountants per the True Colors personality profile, explain why millennial students are reluctant to be independent thinkers, and provide suggestions for encouraging synthesis and evaluation in either graduate or Intermediate level financial accounting courses.