TUESDAY AAA LUNCHEON WITH SPEAKER

Curt Steinhorst

Speaker at The Center for Generational Kinetics

Curt Steinhorst is a Certified Keynote Speaker at The Center for Generational Kinetics. His clients range from GM and Raytheon to the Naval Academy. Curt is a Millennial himself who has a reputation as a leader among Millennials. At age 20, he was elected President of his 10,000-member class at Texas A&M University. Since graduating from college magna cum laude he has worked extensively to make the most of generational differences for clients around the world.

Curt’s entertaining speaking style has wowed audiences of up to 20,000 leaders from California, to New York City, and Africa. Curt’s personal experiences leading Millennials and serving as a speaking coach for top performers—from executives and TV personalities to helping the Heisman Trophy Winner prepare for his speech—make him a powerful and entertaining communicator on how to bridge generations with employees and customers.

1:30

–4:30

Exhibits

Hilton, 3rd Floor, America’s Hall I

Member Services

Hilton, 3rd Floor, America’s Hall I

2:00

–3:30

PANEL SESSIONS

5 .01 Changing Faculty Mix: Opportunities and Challenges Hilton, 2nd Floor, Sutton North

Moderator: Tracie Miller-Nobles, Austin Community College Panelists: Mark Nelson, Cornell University

D. Scott Showalter, North Carolina State University Joe Hoyle, University of Richmond

Cathleen Burns, University of Colorado Boulder Sheri Risler, Temple University

5 .02 The Voluntary Application of IFRS in Japan and Considerations for Future Mandatory Application

Hilton, 2nd Floor, Gramercy West Moderator: Kazuo Hiramatsu, Kwansei Gakuin University

Panelists: Takashi Hashimoto, President of the Japanese Association of International Accounting Study Financial Service Agency Satoshi Hasuo, Monex Group, Inc.

Ichiro Mukai, Aichi Gakuin University Tatsumi Yamada, Former Member IASB 5 .03 Teaching with Academic Codification

Hilton, 3rd Floor, Mercury Ballroom Moderator: Cassy Budd, Brigham Young University Panelists: Melissa Larson, Brigham Young University

L. Scott Hobson, Brigham Young University

5 .04 Teaching Award Winners: Bea Sanders, George Krull, and Mark Chain Awards Sheraton, 2nd Floor, Metropolitan East

Moderators: Markus Ahrens, St. Louis Community College, Meramac Joann David, AICPA

Panelists: Fabienne Miller, Worcester Polytechnic Institute Huang Higgins, Worcester Polytechnic Institute Mahendra R. Gujarathi, Bentley University Patricia Johnson, Canisius College

5 .05 Mixed Methods Research Projects: Wave of the Future or Fad of the Moment?

Sheraton, 2nd Floor, Empire West Moderator: TBD

Panelists: Eric Floyd, Rice University

Jennifer Grafton, The University of Melbourne Amy Hageman, Kansas State University Anne Lillis, The University of Melbourne 5 .06 Audit Quality Indicators

Hilton, 3rd Floor, Trianon Ballroom Moderator: To Be Announced

Panelists: Steven Glover, Brigham Young University Lyndon Park, BlackRock

Leslie Seidman, Pace University George Wilfert, PCAOB

5 .07 Challenges in Accounting Careers: How Female Labor Suffers a Gap!

Hilton, 2nd Floor, Sutton South Moderator: Aida Sy, Farmingdale State College, SUNY Panelists: Jean Guy Degos, University of Bordeaux IV

George Mickhail, University of Wollongong Fahrettin Ockabol, CAS

Aida Sy, Farmingdale State College, SUNY Anthony Tinker, Baruch College–CUNY

5 .08 Teaching Financial Reporting Judgements Sheraton, 2nd Floor, Empire East Moderator: To Be Announced

Panelists: Alan Jagolinzer, University of Colorado Boulder Paul Munter, KPMG

Michael Wells, Independent Accountancy Education Consultant Irene Wiecek, University of Toronto

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TUESDAY, AUGUST 9, 2016

5 .09 What Is the Future of Sustainability Disclosures?

Hilton, 2nd Floor, Beekman Moderator: Robert Hodgkinson, ICAEW

Panelists: Amir Dossal, Global Partnerships Forum Robert H. Herz, Columbia University Don Reed, PricewaterhouseCoopers Neil Stevenson, IIRC

5 .10 Impact of the New Revenue Recognition Standard on the Introductory Financial Accounting Class

Hilton, 2nd Floor, Regent Moderator: Wendy Tietz, Kent State University Panelists: Elizabeth A. Gordon, Temple University

Russell Tietz, Mount Union University Wendy Tietz, Kent State University 5 .11 Who’s Cheating in My Classroom?

Hilton, 2nd Floor, Sutton Center Moderator: Cathy J. Scott, Navarro College Panelists: Regina L. Brown, Eastfield College

Carol Hughes, Asheville–Buncombe Technical Community College Jason Porter, The University of South Dakota

Cathy J. Scott, Navarro College

Andy Williams, Edmonds Community College

CONCURRENT SESSIONS

5 .12 XBRL and Information Processing on Financial Markets Hilton, Concourse Level, Concourse D

Moderator: Joseph R. Rakestraw, Florida Atlantic University

The Impact of Internet Penetration on Financial Analysts’ Information Environment: A Cross-Country Analysis. Tony Kang, McMaster University; Dongyoung Lee, McGill University; Yong Keun Yoo, Korea University

Discussant: Joseph R. Rakestraw, Florida Atlantic University

An Examination of Potential Benefits of XBRL Reporting: Does XBRL Affect Firms’ Long-Term Stock Liquidity. Jee-Hae Lim, University of Waterloo; Vernon J. Richardson, University of Arkansas/Xi’an Jiaotong Liverpool University; Rod Smith, California State University, Long Beach

Discussant: Joseph A. Johnston, City University of Hong Kong

The Impact of Service Provider Switches on XBRL Quality. Jee-Hae Lim, University of Waterloo; Tawei Wang, DePaul University Discussant: Robert Pinsker, Florida Atlantic University

5 .13 IT Governance and IT Security Hilton, Concourse Level, Concourse C Moderator: Graham Gal, University of Massachusetts Amherst

Determining Factors and Consequences of IT Investment Governance. Syaiful Ali, Universitas Gadjah Mada; Peter Green, Queensland University of Technology; Alastair Robb, The University of Queensland

Information Technology Governance: Reflections on the Past and Predictions for the Future. Carla L. Wilkin, Monash University; Robert H.

Chenhall, Monash University

IT Expertise of Top Management and Board-Level Technology Committees as IT Governance Mechanisms Preventing/Detecting Security Breaches. Jacob Z. Haislip, University of North Texas; Robert Pinsker, Florida Atlantic University

Optimal Configuration of Intrusion Detection Systems. Huseyin Cavusoglu, The University of Texas at Dallas; Birendra Mishra, University of California, Riverside; Srinivasan Raghunathan, The University of Texas at Dallas

5 .14 Taxes and Capital Markets III Hilton, 2nd Floor, Gramercy East Moderator: John D. Rossi, Moravian College

The Effect of Dividend Imputation on Corporate Tax Aggressiveness. Brett Govendir, The University of Technology Sydney; Roman Lanis, The University of Technology Sydney; Ross McClure, The University of Technology Sydney; Peter Wells, The University of Technology Sydney Discussant: Jane Livingstone, Western Carolina University

The Strength of the U.S. Dollar and the Value of Permanently Reinvested Earnings. Jimmy F. Downes, University of Nebraska–Lincoln;

Mollie Mathis, Oklahoma State University

Discussant: Akinloye Akindayomi, The University of Texas Rio Grande Valley

Market Valuation of Tax Avoidance and Corporate Social Responsibility: Does the Market Discount Corporate Robin Hoods? Kerry K. Inger, Auburn University; Brian Vansant, Auburn University

Discussant: Jon Durrant, Texas Tech University

12:00

–1:45

TUESDAY, AUGUST 9, 2016