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Hyatt Regency Houston
Houston, Texas
Hotel Rate - Single $109/Double $130
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8:30 a.m.-4:30 p.m. (Wednesday)

GOVERNMENTAL & NONPROFIT WORKSHOP

Moderators: Treba Marsh, Stephen F. Austin State University
Michelle McEacham, Northeast Louisiana University

Sponsored by the Governmental & Nonprofit Section of the American Accounting Association
(Pre-registration required)
 

12:00 p.m.-1:00 p.m (Wendesday)

LUNCHEON FOR GOVERNMENTAL & NONPROFIT WORKSHOP
 

8:30 a.m.-10:00 a.m. (Thursday)

PLENARY SESSION: AAA AT THE TURN OF THE CENTURY: PAST ACCOMPLISHMENTS AND FUTURE OPPORTUNITIES

Speaker: Jan R. Williams, University of Tennessee--Knoxville
President-Elect
American Accounting Association
 

 10:00 a.m.-10:30 a.m. (Thursday)

SWFAD COFFEE BREAK

10:30 a.m.-12:00 p.m. (Thursday)

SESSION A: CAPITAL MARKETS

Chair:  Ed Scribner, New Mexico State University

Discussants: Paul Cameron, Texas A & M University--Corpus Christi
Barbara Scofield, University of Texas at Permian Basin
Bruce Wampler, Northeast Louisiana University

Papers: Nonfinancial Measures of Future Environmental Liabilities: Air Polution in the Electric Utility Industry
K. E. Hughes, II, Louisiana State University

The United Shareholders Association Shareholder 1000 and Firm Performance
David Manry, Florida International University
David Stangeland, University of Manitoba

A Methodological Approach to Income Smoothing
Stuart Michelson, University of Central Florida
C. William Wootton, Eastern Illinois University
James Jordan Wagner, Eastern Illinois University
 

10:30 a.m.-12:00 p.m. (Thursday)

SESSION B: CREATIVE TOOLS & TECHNIQUES FOR TEACHING INTERMEDIATE ACCOUNTING

Chair:  Thomas Harris, Midwestern State University

Discussants: Chak-Tong Chau, The University of Texas at San Antonio
Thomas Harris, Midwestern State University
Nat R. Briscoe, Northwestern State University of Louisiana

Papers: Stacking the Deck: Cooperative Learning Examples for the Intermediate Classroom
Helen B. Mason, Centenary College of Louisiana
Barbara J. Davis, Centenary College of Louisiana

Simplifying Preparation of the Statement of Cash Flows While Increasing Students’ Understanding
Neal R. VanZante, Texas A & M University--Kingsville
Charles H. Alworth, Texas A & M University--Kingsville

Oral Communication Apprehension: Do Pedagogy Techniques Make a Difference?
Wilda F. Meixner, Southwest Texas State University
 

10:30 a.m.-12:00 p.m. (Thursday)

SESSION C: ACCOUNTING & BEHAVIOR

Chair:  Philip H. Siegel, Long Island University

Discussants: Elaine Sanders, University of Texas--San Antonio
Sandra Welch, University of Texas--San Antonio
Ted Skekel, University of Texas--San Antonio

Papers: An Examination of Schema-Based Memory-Conjunction Errors in a Multi-Tasking Audit Environment
Deborah L. Lindberg, Illinois State University
Mario M. Maletta, Northeastern University

An Investigation of the Robustness of Graphs of Financial Information
L. Kevin McNelis, New Mexico State University

An Empirical Analysis of Accounting Ethical Models
L. Murphy Smith, Texas A & M University
A. Craig Keller, Texas A & M University
 

10:30 a.m.-12:00 p.m. (Thursday)

SESSION D: ACCOUNTING EDUCATION: A POSITION STATEMENT FOR THE NEW MILLENNIUM

Authors:Keith A. Russell, Southeast Missouri State University, IMA Professor-In                                Residence
Steve Berlin, University of Tulsa
Bernie Milano, KPMG-Ph.D. Project
 

1:15 p.m.-2:45 p.m. (Thursday)

SESSION A: STUDENT PAPERS

Chair:  Manson P. Dillaway, New Mexico State University

Discussants: Dahli Gray, Morgan State University
Debra R. Hunter, Louisiana Tech University

Papers: German Accounting Practices in Depreciation and Inventory Valuation and Their Regulation Through the Commercial Code
Wolfgang Hinck, The University of Texas--Pan American

Dissertation-Based and Co-Authored Publications: An Examination of Articles in Three Leading Accounting Journals
Jeanie Curry, Ouachita Baptist University
Dale L. Flesher, University of Mississippi
 

1:15 p.m.-2:45 p.m. (Thursday)

SESSION B: PUBLIC INTEREST POTPOURRI

Chair:  George Schmidt, Westminster College

Discussants: Alice A. Ketchand, Sam Houston State University
David Malone, Texas Tech University
Tim Louwers, Louisiana State University

Papers: AICPA Accreditation of CPAs in Specific Areas of Practice: A Regulatory Perspective
D. Shawn Mauldin, Southeastern Louisiana University
Charles W. Taylor, University of Mississippi

Accounting: A Moral Discipline?
Alan G. Mayper, University of North Texas
William Hoops, University of North Texas
Robert Pavur, University of North Texas
Barbara D. Merino, University of North Texas

The Impact of Contextual Variables on Internal Auditors’ Propensity to Communicate Upwardly
Thomas D. Tolleson, Texas Wesleyan University
 

1:15 p.m.-2:45 p.m. (Thursday)

SESSION C: AUDITING: PROCESS, RELATIONSHIPS & LIABILITY

Chair:  James H. Thompson, Oklahoma City University

Discussants: Susan Cockrell, Texas A & M--Commerce
Karyn Friske, West Texas A & M University
Cindy Seipel, New Mexico State University

Papers: The Desk Review Process: An Analysis of the Quality of Independent School District Audits
Jacob Rose, The University of Oklahoma
Anna Rose, Oklahoma City University

Mentoring Relationships and Organizational Justice: The Case of Auditing Professionals
Alan Reinstein, Wayne State University
Philip H. Siegel, Long Island University, C. W. Post Campus
Khondkar E. Karim, Long Island University, C. W. Post Campus

An Analysis of the Effects of the Private Securities Reform Act of 1995 on Accountants’ Legal Liability
Donna J. Phillips, Stephen F. Austin State University
Susan Y. Ormsby, Stephen F. Austin State University
 

1:15 p.m.-2:45 p.m. (Thursday)

SESSION D: TEACHING & CURRICULUM ISSUES IN ACCOUNTING INFORMATION SYSTEMS

Speakers: Somnath Bhattacharya, The University of Texas at El Paso
Harley Courtney, University of Texas at Arlington
Casper Wiggins, Texas A & M University
Christopher Wolfe, Texas A & M University
 

2:45 p.m.-3:15 p.m. (Thursday)

SWFAD COFFEE BREAK
 

3:30 p.m.-5:30 p.m. (Thursday)

SESSION A: BEHAVIOR AND THE PROFESSION

Chair:  Elaine Sanders, University of Texas--San Antonio

Discussants: Mark Alford, University of Texas--San Antonio
Alan Reinstein, Wayne State University
Chak-Tong Chau, University of Texas--San Antonio
Bob Webster, Ouachita Baptist University

Papers: The Personality Types and Preferences of CPA Firm Professionals: A Rebuttal to an Analysis of Changes in the Profession
David Satava, University of Houston--Victoria

Mentorship and Interpersonal Orientation of Auditors
Wayne G. Bremser, Villanova University
Philip H. Siegel, Long Island University, C. W. Post Campus

The Career Orientation of CPAs in Public Accounting Firms
J. Russell Hardin, Pittsburgh State University
Morris H. Stocks, University of Mississippi

Flexible Time Arrangements: Lower Turnover, and a Managerial Control Bonus
L. Kevin, McNelis, New Mexico State University
 

3:30 p.m.-5:30 p.m. (Thursday)

SESSION B: FINANCIAL REPORTING ISSUES

Chair:  Roderick S. Barclay, The University of Texas at Dallas

Discussants: Michael P. Watters, Henderson State University
Hans Johnson, Arkansas Tech
Tony Varnon, Southeast Missouri State University
David Manry, Florida International University

Papers: Intellectual Capital as Organizational Value
Mary Fischer, The University of Texas at Tyler
C. Ray Gullett, The University of Texas at Tyler

The Wide Variety of Tax Reporting
Carl Olson, Moorpark College

25 Years of Standard Setting: The Public Policy Impact on the FASB and its Role in Efficient Markets
Thomas G. Noland, Kentucky State University

Minority Interest in Electronic Financial Databases
Barbara Scofield, University of Texas at Permian Basin
Giselle Jackson, Southeastern Louisiana University
 

3:30 p.m.-5:30 p.m. (Thursday)

SESSION C: GOVERNMENTAL & NONPROFIT RESEARCH

Chair:  R. D. Gupta, Jackson State University

Discussants: Ramon Fernandez, University of St. Thomas
Seth Parker, University of Incarnate Word

Papers: New Reporting Guidelines SFAS No. 116, 1775, and 124: Compliance by Private U.S. Colleges and Universities
Teresa Gordon, University of Idaho
Mary Fischer, University of Texas at Tyler
Marla Myers Kraut, University of Idaho
David Malone, Texas Tech University

Systemic Fiscal Optimism in Defense Planning
Leland G. Gordon, Texas A & M International University

Incorporating CGFM Material into the GNP Course
Representative from Association of Government Accountants

Standard Setting Impact on the Classroom
Mary Fischer, University of Texas at Tyler
 

3:30 p.m.-5:30 p.m. (Thursday)

SESSION D: THE RESPONSES OF ACCOUNTING PROGRAMS TO MARKET & PEDAGOGICAL DEMANDS

Chair:  James Groff, The University of Texas at San Antonio

Discussants: Jacqueline Power, Texas A & M International University
Neal Van Zante, Texas A & M University--Kingsville
Ted Skekel, The University of Texas at San Antonio
Wes Andrews, Saint Mary’s University

Papers: Roles Critical Thinking Plays in Accounting Education
Mohamed E. Bayou, University of Michigan--Dearborn
Alan Reinstein, Wayne State University

A Plan for Computer Literate Accounting Graduates
Lucille Montondon, Southwest Texas State University
A. Elaine Eikner, Southwest Texas State University

The 150-Hour Requirement and the Supply and Demand for Graduate Accounting Programs
Joseph G. Donelan, University of Northern Colorado

Impact of the 150-Hour Requirement on Coursework: Preliminary Evidence from Tennessee
Joseph G. Donelan, University of Northern Colorado
 

 5:30 p.m.-6:30 p.m. (Thursday)

SWAAA RECEPTION
For REGISTERED MEMBERS of the American Accounting Association, Southwest Region
 

 8:00 a.m.-8:45 a.m. (Friday)

SWAAA BREAKFAST
For REGISTERED MEMBERS of the American Accounting Association, Southwest Region
 

8:45 a.m.-10:00 a.m. (Friday)

BUSINESS MEETING: AMERICAN ACCOUNTING ASSOCIATION, SOUTHWEST REGION

Chair:  Mary Fischer, Regional President, University of Texas at Tyler

Speakers: Jep Robertson, Program Chair, New Mexico State University
Mary E. Harston, Secretary-Treasurer, St. Mary’s University
James E. Groff, 2000 Program Chair, University of Texas--San Antonio
Ellen Cook, Nominating Committee, University of Southwestern Louisiana
 

 10:00 a.m.-10:30 a.m. (Friday)

SWFAD COFFEE BREAK
 

10:30 a.m.-12:00 p.m. (Friday)

SESSION A: AUDITING: PAST, PRESENT & FUTURE

Chair:  Thomas Hodge, Northeast Louisiana University

Discussants: Linda L. Larson, Texas A & M--Corpus Christi
Anna M. Rose, Oklahoma City University
Tommy Harris, Midwestern State University

Papers: Watchdogs or Cheerleaders?  A Past Review of the Auditing Profession for the Past 25 Years from a Principal-Agent Perspective
David Satava, University of Houston--Victoria

The Use of Internal Auditors During the External Audit: The Effect of SAS 65
Vicki Peden, California State Polytechnic University, Pomona
Martin E. Taylor, University of Texas at Arlington

Effects of the Recent Big Six Merger on Auditor Concentration
Charles W. Wootton, Eastern Illinois University
Carel M. Wolk, University of Tennessee at Martin
Stuart E. Michelson, University of Central Florida
 

10:30 a.m.-12:00 p.m. (Friday)

SESSION B: INTERNATIONAL ACCOUNTING

Chair:  Gary Braun, The University of Texas at El Paso

Discussants: Tom Lopez, Texas A & M University
Chak-Tong Chau, University of Texas--San Antonio
David Malone, Texas Tech University

Papers: Discretionary Disclosures of US and UK Cross-listed Firms: Is There an Information Explanation of Forecast Accuracy and Dispersion?
Cynthia L. Taylor, University of Arkansas at Little Rock

Foreign Currency Hedge Accounting: Multicurrency Versus Functional Currency Accounting
Dahli Gray, Morgan State University
Orapin Duangploy, University of Houston--Downtown

International Accounting Education: Syllabi Listed on the Web Compared to Prior Studies
L. Murphy Smith, Texas A & M University
Paul Ashcroft, Auburn University at Montgomery
 
 

10:30 a.m.-12:00 p.m. (Friday)

SESSION C: NON-PEDAGOGICAL ISSUES AFFECTING ACCOUNTING FACULTY

Chair:  Neal VanZante, Texas A & M University--Kingsville

Discussants: Lucille Montondon, Southwest Texas State University
Mohamed E. Bayou, University of Michigan--Dearborn
Russell Briner, The University of Texas at San Antonio

Papers: Academic Diversity Among Accounting Faculty in the Southwest Region
Bruce M. Wampler, Northeast Louisiana University
Joseph A. DeFatta, Northeast Louisiana University
Thomas G. Hodge, Northeast Louisiana University

Higher Grades = Higher Evaluations: Impression Management of Students
D. Larry Crumbley, Louisiana State University
Philip R. Olds, Virginia Commonwealth University

The Qualities of a Good Accounting Professor: Student Perceptions
Jack R. Fay, Pittsburgh State University
J. Russell Hardin, Pittsburgh State University
 
 

1:15 p.m.-2:45 p.m. (Friday)

SESSION A: ACCOUNTING HISTORY

Chair:  Daryl V. Burckel, McNeese State University

Discussants: Jep Robertson, New Mexico State University
Bobby R. Cunningham, Grambling State University
Thomas M. Carment, Northeastern State University

Papers: Muskrat Accounting
Ken Fowler, Minnesota State University-Mankato
Loren Wenzel, Buena Vista University

The Rhetoric and Reality of the American Dream: Securities Legislation and the Accounting Profession in the 1930s
Alan G. Mayper, University of North Texas
Barbara D. Merino, University of North Texas

The Natchez Ice Company, 1931-1933: The Need for Improved Financial Reporting Practices by Small Business
Jeanie Curry, Ouachita Baptist University
Dale Flesher, University of Mississippi
 

1:15 p.m.-2:45 p.m. (Friday)

SESSION B: TAXES: PLANNING & POLICY

Chair:  Evelyn C. Hume, University of Texas--Pan American

Discussants: Teresa Web, University of Arkansas at Monticello
Darlene Smith, West Texas A & M University
Sally Cook, Texas Lutheran University
Robert Walsh, Marist College

Papers: Information Content of Tax Accruals Under the Deferred and Liability Methods: An Empirical Investigation
Nat R. Briscoe, Northwestern State University of Louisiana
Terry W. Bechtel,  Northwestern State University of Louisiana

The Home Mortgage Interest Deduction for Federal Income Tax: A Federalist Approach
Dennis S. Ortiz, University of Texas at Brownsville

The Effect of the Formulary Apportionment System on State-Level Economic Development and Multijurisdictional Tax Planning
Teresa Lightner, University of Oklahoma

A Comparison of Per Capita Growth Rates Between States with No Individual Tax and States with an Individual Income Tax
Thomas G. Noland, Kentucky State University
 

1:15 p.m.-2:45 p.m. (Friday)

SESSION C: ACCOUNTING INFORMATION SYSTEMS

Chair:  Leland Jordan, Texas A & M International University

Discussants: Ed Scribner, New Mexico State University
Carl Brewer, Sam Houston State University

Papers: Computer Literacy and Proficiency of CPAs
John W. Gill, Alcorn State University
Ramasamy Odaiyappa, Jackson State University

Survey Response Rates of Accounting Faculty: Regular Mail, E-Mail and Web Form
Marc A. Giullian, University of Southwestern Louisiana
Marcus D. Odom, Southern Illinois University at Carbondale
Michael W. Totaro, University of Southwestern Louisiana

What Happens to My Money When I Pay for a Purchase with a Credit Card on the Internet.  Is My Credit Card Safe?
Sharon Smith, The University of Texas at Brownsville
 
 

2:45 p.m.-3:00 p.m. (Friday)

SWFAD COFFEE BREAK
 

3:00 p.m.-5:00 p.m. (Friday)

SESSION A: TAX ISSUES & INSIGHTS

Chair:  Tony Varnon, Southeast Missouri State University

Discussants: Lisa Bostick, Louisiana Tech University
Sally Cook, Texas Lutheran Univesity
Evelyn C. Hume, University of Texas--Pan American
Terry W. Bechtel, Northwestern State University of Louisiana

Papers: Tax Planning for Large Retirement Distributions at Death
Robert J. Walsh, Marist College

Hope Scholarships & Lifetime Learning Credits
LaTonia Warfield

Marriage Penalty Revisited
Karyn A. Friske, West Texas A & M University
Darlene A. Smith, West Texas A & M University

Copy Old Forms to Teach New Tax Law
Ken Fowler, Minnesota State University- Mankato
 

3:00 p.m.-5:00 p.m. (Friday)

SESSION B: EXPLORING NEW TEACHING TECHNIQUES

Chair:  Rafik Z. Elias, Cameron University

Discussants: Ted Skekel, The University of Texas at San Antonio
Donna Phillips, Stephen F. Austin State University
D. Larry Crumbley, Louisiana State University
Nat R. Briscoe, Northwestern State University of Louisiana

Papers: Pedagogical Techniques and Technology: Student Performance and Preferences
S. Douglas Beets, Wake Forest University
Patricia G. Lobingier, Wake Forest University

Student Performance in Introductory Accounting: What If You Teach Managerial First?
Thomas Klammer, University of North Texas
Frances Kennedy, University of North Texas

Starr vs. Tucker et al., and the American Dream
Hans V. Johnson, Arkansas Tech University
Royce D. Jones, Arkansas Tech University

Educational Novels and Student Role-Playing
L. Murphy Smith, Texas A & M University
Katherine T. Smith, Texas A & M University
D. Larry Crumbley, Louisiana State University
 

3:00 p.m.-5:00 p.m. (Friday)

SESSION C: INNOVATIONS IN MANAGEMENT ACCOUNTING

Chair:  Chak-Tong Chau, University of Texas at San Antonio

Discussants: Kevin McNelis, New Mexico State University
Fred Nordhauser, University of Texas at San Antonio
Wendall Edwards, Texas A & M University--Commerce

Papers: Inventory Utilization, Profitability and Other Financial Statement Effects of Just-In-Time Adoption
William F. Wempe, Texas A & M University
Michael R. Kinney, Texas A & M University

Instructional Case: Using Rice Krispie Treats to Help Teach Cost  Accounting
David Satava, University of Houston--Victoria

Management Accounting Instructional Software-JOPS
A. James McKee, College of Charleston
 

3:00 p.m.-5:00 p.m. (Friday)

SESSION D: GENDER ISSUES IN ACCOUNTING

Chair:  Mary Fischer, University of Texas--Tyler

Discussants: Neal VanZante, Texas A & M University--Kingsville
Violet Rogers, Stephen F. Austin University
Susan Cockrell, Texas A & M University--Commerce
David Satava, University of Houston--Victoria

Papers: Ethics and Misconduct Inside CPA Firms: A Gender Analysis of the Perceptions and Experience of Public Accounting Practitioners
Suzanne Pinac Ward, University of Southwestern Louisiana
Dan R. Ward, University of Southwestern Louisiana
Thomas E. Wilson, Jr., University of Southwestern Louisiana
Ellen D. Cook, University of Southwestern Louisiana

Internal Audit: Is There a Glass Ceiling in the Ivory Tower?
Mary Fischer, University of Texas--Tyler
Lucille Montondon, Southwest Texas State University

A Multivariate Study of Differences Between the Sexes when Analyzing the Financial Condition of the Business Firm
Robert L. Webster, Ouachita Baptist University
T. Selwyn Ellis, Ouachita Baptist University

Networking for the Woman CPA
Dixie Clark, Georgia College & State University
Jane Stockard, Georgia College & State University