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  • 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.

  • 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
  • Louella J Moore
    Active Learning Exercises for Financial Accounting
    ELS session posted August 2, 2011 by Louella J Moore 
    title:
    Active Learning Exercises for Financial Accounting
    names(s), affiliation(s):
    Louella Moore, Arkansas State University
    date:
    August 8, 2011 5:00pm - 6:30pm
    comments:
    First file contains objectives and three cases. The second file contains more background about the need for materials to develop higher order thinking skills among accounting students.
  • 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.

  • 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.
  • David Marcinko
    Evaluating Product Differentiation Strategies Via...
    ELS session posted July 19, 2011 by David Marcinko 
    title:
    Evaluating Product Differentiation Strategies Via Multi-Product CVP Analysis: A Graphical Approach
    names(s), affiliation(s):
    David Marcinko, Skidmore College; Saurav Dutta, SUNY Albany; Raef Lawson, IMA
    date:
    August 8, 2011 3:00pm - 4:30pm
  • 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
  • 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:
  • Louella J Moore
    Focusing on Paradox in Financial Accounting
    emerging/innovative research session posted August 2, 2011 by Louella J Moore 
    title:
    Focusing on Paradox in Financial Accounting
    author(s), affiliation(s):
    Louella Moore, Arkansas State University
    date:
    August 9, 2011 at 11:45am
    session description:

    Why is it seemingly impossible to prepare a logical Balance Sheet and Income Statement at the same time?  The incorrigibility of allocations and a basic inability to deal with price changes effectively in basic financial statements are known problems or paradoxes that are largely ignored in accounting education, practice, and research.  This is a great lacuna that invites research into the underlying cause of these paradoxes and problems in accounting.

    Could it be that our inability to develop a perfect accounting model based on either a balance sheet/income statement or historical cost/fair value method simply reflects an underlying paradox inherent in the 'reality' or the phenomenal world we are trying to measure?   Come to this session talk about the potential for ideas from Eastern philosophy of nonduality between users and objects (financial statements in this case), physics, and game theory to expand accounting's research models and its understanding of the place of accounting in society.  These models suggest there is much more to be explored in accounting and accountability than the narrow focus of the dominant positive accounting/profit maximization models currently in vogue.

    abstract:

    See uploaded file.