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  • AAA HQ
    Deirdre McCloskey, Distinguished Professor of Economics,...3
    featured session posted May 24, 2012 by AAA HQ, tagged Home Page Announcement in Annual Meeting 2012 > Annual Meeting 2012 Features public
    speakers:
    Deirdre McCloskey, Distinguished Professor of Economics, History, English, and Communication, University of Illinois at Chicago
    session/date/time:
    Monday Plenary, August 6, 2012 ~ 8:30am–9:45am
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    bio:

    Deirdre McCloskey teaches economics, history, English, and communication at the University of Illinois at Chicago. A well-known economist and historian and rhetorician, she has written sixteen books and around 400 scholarly pieces on topics ranging from technical economics and statistics to transgender advocacy and the ethics of the bourgeois virtues. She is known as a "conservative" economist, Chicago-School style (she taught for 12 years there), but protests that "I'm a literary, quantitative, postmodern, free-market, progressive Episcopalian, Midwestern woman from Boston who was once a man. Not 'conservative'! I'm a Christian libertarian."

    bio2:

    Her latest book, Bourgeois Dignity: Why Economics Can't Explain the Modern World (University of Chicago Press, 2010), which argues that an ideological change rather than saving or exploitation is what made us rich, is the second in a series of four on The Bourgeois Era. The first was The Bourgeois Virtues: Ethics for an Age of Commerce (2006), asking if a participant in a capitalist economy can still have an ethical life (briefly, yes). With Stephen Ziliak she wrote in 2008, The Cult of Statistical Significance (2008), which criticizes the proliferation of tests of "significance," and was in 2011 the basis of a Supreme Court decision

  • AAA HQ
    Gregory Berns Distinguished Professor of Neuroeconomics and...
    featured session posted May 24, 2012 by AAA HQ, tagged Home Page Announcement in Annual Meeting 2012 > Annual Meeting 2012 Features public
    speakers:
    Gregory Berns Distinguished Professor of Neuroeconomics and Director of Center for Neuropolicy at Emory University
    title:
    From Neuroeconomics to Neuroaccounting
    session/date/time:
    Tuesday Plenary, August 7, 2012 ~ 8:30am–9:45am
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    bio:

    Gregory Berns, M.D., Ph.D. is the Distinguished Professor of Neuroeconomics at Emory University, where he directs the Center for Neuropolicy. He is a Professor in the Economics Department. He is a founding member of the Society for Neuroeconomics. He is the author of Satisfaction: The Science of Finding True Fulfillment (Henry Holt & Co., 2005) and Iconoclast: What Neuroscience Reveals About How To Think Differently (Harvard Business School Press, 2008). He graduated cum laude in physics from Princeton University, received a Ph.D. in biomedical engineering from the University of California, Davis and an M.D. from the University of California, San Diego. He subsequently completed a psychiatry residency at Western Psychiatric Institute and Clinic in Pittsburgh, PA.

    bio2:

    Dr. Berns specializes in the use of brain imaging technologies to understand human motivation and decision-making. His interest is in neuroeconomics and neuropolitics. Current projects include the biology of decision making and how peer pressure affects the brain. He also uses neuroimaging to understand moral decision making. He has received numerous grants from the National Institutes of Health, National Science Foundation, and the Department of Defense and has published over 40 peer-reviewed original research articles, in such journals as Science, Nature, and Neuron. Dr. Berns' research is frequently the subject of popular media coverage including articles in the New York Times, Wall Street Journal, Money, Oprah, Forbes, The Financial Times, The New Scientist, Wired, Washington Post, Chicago Tribune, International Herald Tribune, and Los Angeles Times. He speaks frequently on CNN and NPR, and has been profiled on ABC's Primetime.

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    Description: Brain imaging technologies, especially functional magnetic resonance imaging (fMRI), have resulted in new ways of looking at human decision making. Early studies of the brain focused on the reward system, which soon gave way to linking activity in the reward system to the decisions that people make. The field of neuroeconomics grew out of the observation that activity in the human reward system could be related to aspects of expected utility theory and prospect theory. Such results are now being extended beyond the study of individual decision making to the biology of how markets are an aggregation of brains and how these markets assimilate information such as stock prices and earnings announcements.

  • AAA HQ
    Kevin A. McCabe, Professor of Economics and Law, George...
    featured session posted May 24, 2012 by AAA HQ, tagged Home Page Announcement in Annual Meeting 2012 > Annual Meeting 2012 Features public
    speakers:
    Kevin A. McCabe, Professor of Economics and Law, George Mason University
    session/date/time:
    Tuesday Plenary, August 7, 2012 ~ 8:30am–9:45am
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    bio:

    Kevin A. McCabe is professor of economics and law and holds appointments at George Mason's Interdisciplinary Center for Economic Science, the Mercatus Center, and Krasnow Institute. Previous faculty appointments include professor of economics at the University of Arizona and associate professor of accounting in the Carlson School of Management at the University of Minnesota. He has written or co-written over 50 articles on market design, industrial organization, game theory, monetary theory, behavioral economics, and experimental economics and has been coprincipal investigator on many National Science Foundation grants, including a recent NSF study on "Brain Function and Economic Decision Making, 2001-2003."

    bio2:

    He is an editorial board member for the Journal of Experimental Economics and has served as a USAID consultant in helping to establish an M.B.A. program at the Warsaw School of Economics in Poland. He is a distinguished research fellow for the International Foundation for Research in Experimental Economics, and is a research fellow for the Gruter Institute for Law and Behavioral Research. He has been a fellow in the Center for Political Economy at Washington University; a faculty affiliate member of the Center for Research in Learning, Perception, and Cognition at the University of Minnesota; and a faculty affiliate member of the Cognition and Neuroimaging Laboratories at the University of Arizona. His most recent co-written study was "A Functional Imaging Study of Cooperation in Two-Person Reciprocal Exchange," published in the Proceedings of the National Academy of Science.

  • AAA HQ
    Raymond Ball, Sidney Davidson Distinguished Service...
    featured session posted May 24, 2012 by AAA HQ, tagged Home Page Announcement in Annual Meeting 2012 > Annual Meeting 2012 Features public
    speakers:
    Raymond Ball, Sidney Davidson Distinguished Service Professor of Accounting, Booth School of Business, University of Chicago
    session/date/time:
    Tuesday Afternoon Plenary, August 7, 2012 ~ 2:00pm–3:30pm
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    bio:

    Raymond Ball studies corporate disclosure, earnings and stock prices, international accounting and finance, market efficiency and investment strategies. He is coauthor with Philip Brown of "An Empirical Evaluation of Accounting Income Numbers," an article published in the Journal of Accounting Research in 1968 that won the American Accounting Association's inaugural award for seminal contributions in account literature. This article revolutionized the understanding of the impact of corporate disclosure on share prices, and of earnings releases in particular. It laid the foundation for much of the modern accounting literature. Ball also is the author of "Anomalies in Relationships between Securities' Yields and Yield surrogates," published in the Journal of Financial Economics in 1978, the first academic reference to systematic anomalies in the theory of efficient markets.

    bio2:

    Ball has been an Editor or Coordinating Editor of Journal of Accounting Research since 2000, prior to which he was an Editor of Journal of Accounting & Economics for many years. He is a member of the Board of Trustees of Harbor Funds and chairs its Audit Committee. He also serves on the Advisory Group for the Financial Reporting Faculty of the Institute of Chartered Accountants in England and Wales (ICAEW). He has served on the Financial Accounting Standards Advisory Council (FASAC) of the Financial Accounting Standards Board (FASB), and on the Shadow Financial Regulation Committee.

    He received a bachelor's degree in accounting from the University of New South Wales in Australia, and an MBA in 1968 and a Ph.D. in economics in 1972 from Chicago Booth. Ball was awarded honorary degrees by the Helsinki School of Economics, the KatholiekeUniversiteit Leuven, the University of Queensland, the University of London, and the University of New South Wales. He was elected to the Accounting Hall of Fame in 2009.

  • AAA HQ
    Philip Brown AM, Emeritus Professor of Accounting and...
    featured session posted May 24, 2012 by AAA HQ, tagged Home Page Announcement in Annual Meeting 2012 > Annual Meeting 2012 Features public
    speakers:
    Philip Brown AM, Emeritus Professor of Accounting and Finance, The University of Western Australia and The University of New South Wales
    title:
    The Seed that Made a Difference: Ball and Brown (1968)
    session/date/time:
    Tuesday Afternoon Plenary, August 7, 2012 ~ 2:00pm–3:30pm
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    Philip Brown is a Commerce graduate of The University of New South Wales, where he received a University Medal. He completed his graduate work in the Graduate School of Business at the University of Chicago. He currently holds joint professorial appointments in accounting and finance at The University of New South Wales and The University of Western Australia. Philip was elected a Fellow of the Academy of the Social Sciences in Australia in 1978

    bio2:

    In 1986 he and his University of Chicago colleague Ray Ball received the inaugural American Accounting Association's Seminal Contribution to Accounting Literature Award; and in 1996 he received the inaugural Accounting Association of Australia and New Zealand's Outstanding Contribution to the Accounting Research Literature Award, which he shared with R. J. Chambers.

    In 1991 Philip Brown was the American Accounting Association's Distinguished International Visiting Lecturer; and in 1991/1992 he was the inaugural Coopers and Lybrand-Accounting Association of Australia and New Zealand Visiting Research Professor in Australasia.

    In 2000 he was made a life member of the Accounting and Finance Association of Australia and New Zealand. In accounting circles Philip is known for his research into the role accounting reports play in informing financial markets. More recently he has focused on how the corporate governance arrangements of companies influences their disclosure policies, and how financial analysts and the market more generally respond to those policies.

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    Description: When Ray Ball and Philip Brown AM received the inaugural Seminal Contribution to Accounting Literature award for their 1968 paper it was said that "The evidence accumulated from financial accounting research that traces its roots to the Ball and Brown paper, as well as the great number of citations to this pioneering work, testify to its enduring impact." That statement remains true today

     

  • AAA HQ
    Bart J. Wilson, Donald P. Kennedy Endowed Chair in Economics...
    featured session posted May 24, 2012 by AAA HQ, tagged Home Page Announcement in Annual Meeting 2012 > Annual Meeting 2012 Features public
    speakers:
    Bart J. Wilson, Donald P. Kennedy Endowed Chair in Economics and Law, Chapman University's Economic Science Institute
    title:
    The Emergence of Property as a Convention in the Laboratory
    session/date/time:
    Wednesday Plenary, August 8, 2012 ~ 8:30am–9:45am
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    bio:

    Bart J. Wilson is the Donald P. Kennedy Endowed Chair in Economics and Law at Chapman University's Economic Science Institute. He is currently using experimental economics in his research to examine the foundations of exchange and specialization and the origin of property rights systems that undergird it. Another of his research programs compares decision making in humans, apes, and monkeys. Bart has published papers in the American Economic Review, the Proceedings of the National Academy of Sciences, and Evolution & Human Behavior. His research has been supported with grants from the National Science Foundation, the Federal Trade Commission, and the International Foundation for Research in Experimental Economics. Bart loves to talk about the courses he teaches, including "Humanomics" and "Spontaneous Order and the Law." Prior to joining the faculty at Chapman, he was an Associate Professor of Economics at George Mason University and before that a Research Scientist at the Economic Science Laboratory at the University of Arizona and an Economist at the Federal Trade Commission. Bart received his Ph.D. in Economics from the University of Arizona and hails from the great State of Wisconsin.

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    Description: Did the long, dead philosophers of 18th century Scotland get it right when they argued that property is an invention of man and the foundation of a system that creates wealth? If, as F.A. Hayek says, the conception of property did not fall ready made from heaven, then how does it form? These are two of the questions my co-authors and I are exploring using the modern tool of experimental economics. Economists, like most people, tend to think that the government must set the rules of conduct to establish what is right. But as accountants know from professional experience, and as my subjects demonstrate when making decisions for cold hard cash in the laboratory, we observe that rulesof conduct emerge in precisely the opposite way, from our knowledge of what is right.

  • AAA HQ
    Sarah F. Brosnan, Assistant Professor, Department of...
    featured session posted May 24, 2012 by AAA HQ, tagged Home Page Announcement in Annual Meeting 2012 > Annual Meeting 2012 Features public
    speakers:
    Sarah F. Brosnan, Assistant Professor, Department of Psychology, Georgia State University
    title:
    Coordination across the Primates
    session/date/time:
    Wednesday Plenary, August 8, 2012 ~ 8:30am–9:45am
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    bio:

    Sarah F. Brosnan is currently an assistant professor in the Department of Psychology at Georgia State University and a member of the Brains & Behavior program. She directs the Comparative Economics and Behavioral Studies Laboratory (CEBUS Lab) and does research with nonhuman primates at both the Language Research Center of Georgia State University and the Michale E. Keeling Center for Comparative Medicine and Research of the UT/MD Anderson Cancer Center, where she is a visiting assistant professor. Sarah completed a Ph.D. in evolutionary biology at Emory University and a postdoctoral fellowship in anthropology/behavior at Emory University and UTMD Anderson Cancer Center.

    bio2:

    Her research interests lie in the intersection of complex social behavior and cognition. More specifically, she is interested in mechanisms underlying cooperation, reciprocity, inequity, and other economic decisions in nonhuman primates, to better understand the evolution of these behaviors. Her current research addresses what decisions individuals make, particularly as compared to other species, how their social or ecological environments affect their decisions and interactions, and under what circumstances they can alter their behaviors contingent upon these inputs. She takes an explicitly comparative approach to better understand the conditions which selected for these behaviors.

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    Description: Along with the dispositions to trust and reciprocate and the propensity to exchange, the human ability to coordinate activities is a pillar upon which the flourishing of the species is built. The ability of two individuals to coordinate, literally to mutually arrange, an activity presupposes firstly that two individuals cognize that the outcomes of their actions are interdependent. Secondly, successful coordination assumes a shared attention and agreement on the ends to be achieved by mutually arranging a pair’s activities. Within the Pleistocene tribe or the modern small group of family, friends and neighbors, these conditions are almost trivially met as personally known individuals share the habits, knowledge, and beliefs about the methods and possibilities necessary to coordinate successfully. But what happens when modern strangers face a novel task of playing a simple 2 x 2 normal form game of coordination? Moreover, what about our primate relatives; do we share with them the ability to cognize actions as interdependent and to share attention on the ends achieved? My colleagues and I have investigated this question using the Assurance game in capuchin monkeys, rhesus monkeys, chimpanzees, and humans, and find evidence that such coordination is shared across the primates, albeit with some variations. This phylogenetic distribution implies that no single mechanism drives coordination decisions across the primates, and that multiple mechanisms may be used even within the same species. These results provide insight into the evolution of decision-making strategies across the primates.

  • AAA HQ
    Doyle Z. Williams, Executive Director of the Accounting...
    featured session posted May 24, 2012 by AAA HQ, tagged Home Page Announcement in Annual Meeting 2012 > Annual Meeting 2012 Features public
    speakers:
    Doyle Z. Williams, Executive Director of the Accounting Doctoral Scholars Program
    title:
    The Accounting Doctoral Scholars Program — A Status Report
    session/date/time:
    Wednesday Luncheon, August 8, 2012 ~ 12:00pm–1:45pm
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    bio:

    Doyle Z. Williams, Ph.D., is Executive Director of the Accounting Doctoral Scholars Program administered through the AICPA Foundation. He is Past President of the American Accounting Association and Past Chair of the Board of Directors of AACSB. He served as Director of Education of the AAA, President of the Administrators of Accounting Programs, and President of the Federation of Schools of Accountancy. He served as Chair of the Accounting Education Change Commission from 1989-1993. He is Dean Emeritus, University of Arkansas, where he served as Dean of the Walton College of Business. He served as a Senior Scholar in the School of Accountancy at Kennesaw State University. He was the founding Dean of the School of Accounting at the University of Southern California and served as Accounting Area Coordinator at Texas Tech University. He received the Outstanding Educator Award from both the AAA and AICPA. He was the fifth educator to receive the AICPA's Gold Medal. His other honors include receiving the FSA/Joseph A. Silvoso Faculty Merit Award for distinguished contributions to the Federation, to the profession of accounting, and to accounting education. Upon his retirement from the University of Arkansas, the university established the endowed Doyle Z. and Maynette D. Williams Chair in Professional Accounting.

    more:

    Description: This presentation will describe the origins, implementation, and current status of the $17 million program funded by the accounting profession and administered by the AICPA Foundation to help address the shortage of academically qualified accounting faculty, especially in tax and auditing. The fourth and last class of the approximately 120 ADS Program Scholars will be enrolled for the fall of 2012.

  • AAA HQ
    Karen Pincus, Doyle Z. and Maynette Derr Williams Professor...1
    featured session posted May 24, 2012 by AAA HQ, tagged Home Page Announcement in Annual Meeting 2012 > Annual Meeting 2012 Features public
    speakers:
    Karen Pincus, Doyle Z. and Maynette Derr Williams Professor of Accounting, University of Arkansas
    title:
    Challenges on the Horizon
    session/date/time:
    Wednesday Luncheon, August 8, 2012 ~ 12:00pm–1:45pm
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    bio:

    Karen Pincus, the Doyle Z. and Maynette Derr Williams Professor of Accounting at the University of Arkansas, earned her Ph.D. at the University of Maryland in 1984 and came to Arkansas after 12 years on the faculty at the University of Southern California. Her research, which appears in U.S. and international journals, focuses on audit judgment, fraud detection, and accounting education; she has been a member of the editorial boards of Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, and Issues in Accounting Education.

    bio2:

    Professor Pincus received the AAA's Innovation in Accounting Education award for developing an innovative introductory accounting course; the AICPA's Distinguished Achievement in Accounting Education award; and the AWSCPA's Educator of the Year award. She served as 2005-6 President of Beta Alpha Psi and currently is the U.S. member of the International Accounting Education Standards Board. Karen is a past president of the AAA Auditing Section and formerly served as AAA Vice President and as a member of the Board of Governors of the APLG. She currently serves on the AAA Bylaws Committee and the Governance Task Force and as a supply chain representative to the Pathways Commission. Her professional service includes current service as a member of the AICPA Board of Directors.

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    Description: What are the major challenges accounting faculty and accounting programs will face over the next decade? Are they insoluble problems or brilliantly disguised opportunities?

  • AAA HQ
    Robert H. Herz, CPA, FCA, Former Chairman, Financial...
    featured session posted April 1, 2011 by AAA HQ, tagged Home Page Announcement in Annual Meeting 2011 > Annual Meeting 2011 Features public
    speakers:
    Robert H. Herz, CPA, FCA, Former Chairman, Financial Accounting Standards Board (FASB)
    title:
    A Conversation with Bob Herz
    session/date/time:
    Monday Plenary, August 8, 2011 ~ 8:30 am–9:45 am
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    bio:

    Robert H. Herz was Chairman of the Financial Accounting Standards Board (FASB), from July 2002 through September 2010. Previously, he was a senior partner with PricewaterhouseCoopers. Prior to joining the FASB, Mr. Herz was PricewaterhouseCoopers North America Theater Leader of Professional, Technical, Risk & Quality, and a member of the firm's Global and U.S. Boards. He was also President of the PricewaterhouseCoopers Foundation, which supports college and university activities. He also served as a part-time member of the International Accounting Standards Board. Mr. Herz is a U.S. Certified Public Accountant, a U.K. Chartered Accountant, and a gold medal winner on the uniform CPA examination.

    bio2:

    Mr. Herz has authored numerous publications on a variety of accounting, auditing and business subjects, including the book, The Value Reporting Revolution: Moving Beyond the Earnings Game, which he co-authored. He is a frequent speaker at major business and accounting conferences, is regularly quoted in the major news media, and has appeared on a number of television and cable business shows.

    Among Mr. Herz's other activities, he chaired the AICPA SEC Regulations Committee and the Transnational Auditors Committee of the International Federation of Accountants, and served as a member of the Emerging Issues Task Force, the FASB Financial Instruments Task Force, the American Accounting Association's Financial Accounting Standards Committee, the SEC Practice Section Executive Committee of the AICPA, and the International Capital Markets Advisory Committee of the New York Stock Exchange. He has also served on various public policy commissions and governmental advisory groups.

    more:

    A Conversation with Bob Herz
    An arm-chair discussion with former FASB Chairman Bob Herz on issues of most interest to AAA members, including his perspectives on accounting standard setting, international convergence of accounting standards and potential use of IFRS in the U.S., challenges and opportunities facing the reporting system, and accounting education and research.