Registration/Breakfast (continental Breakfast Provided)

Session 1

Option A: Do firms pass commodity cost savings to consumers? Evidence of asymmetric pricing behavior in the United Statesair transportation industry

Jim Cannon, PhD, CPA


Recently, airlines have received a lot of press (some good and some negative) about whether the airlines are passing through fuel price declines in their ticket pricing. In this session, we will discuss the potential explanations for particular pricing behavior in the air transportation industry. We will discuss the implications of “cost-plus” and other types of pricing models on air transportation pricing behavior. I will share empirical evidence of variation in air transportation pricing over three distinct ‘epochs’. In addition, I will share evidence of how pricing behavior is associated with various uses of cash flows.


Option B: Virtual Currencies, Real Risk

William N. Dilla, PhD, CPA 


This session will discuss the business and fraud risks associated with transacting in virtual currencies. It will focus on Bitcoin, which is by far the largest virtual currency. While the technology behind Bitcoin is new and complex, fraudsters have found ways to adapt classic fraud schemes to this modern transaction medium. We will discuss these schemes and the lessons they provide for those who want to trade in virtual currencies. The session will wrap up with a discussion of the potential uses of blockchain technology in real currency transactions.



Session 2

Option A: Integrated Reporting

Cynthia Jeffrey, PhD, CPA, CGMA,


Reports were traditionally stand-alone reports in the form of an addendum to the annual report.  Integrated reporting is a relatively new concept in company reporting which attempts to draw linkages between financial results and sustainability issues. An integrated report is expected to be a concise communication about how an organization’s strategy, governance, performance, and prospects lead to the creation of value.  In 2002, the first report was published that attempted to integrate both financial and nonfinancial information.  In 2013, the International Integrated Reporting Council (IIRC) issued a framework for the preparation of integrated reports. In the US, GE is one of the early adopters of the integrated reporting format.   This session will look at a few examples of integrated reports, including GE.  WE will look at characteristics of companies that issue integrated reports as opposed to nonissuers.  For companies that do issue integrated reports, we will look at company-specific, environmental, and cultural variables that tend to influence the quality of such reports.  How do variables like the size of the company, the industry in which it operates, cultural differences across etc., affect the completeness of presentation or the transparency of the presentation? 

Option B:

Writing Wars: Let the Games Begin

Abhijit Rao, PhD


Want to engage your competitive edge while polishing your workplace writing skills? This interactive workshop will cover writing strategies to help you get across persuasive and concise messages to your audiences. Using real-life writing samples embedded in everyday work scenarios, the workshop will cover popular business communication genres like emails, online texts, memos, and letters. Attendees will join in teams to review and critique short business writing documents. Through interactive presentation and critique, the teams will discuss various business principles to develop strong negative, positive, informational, and persuasive messages.


Lunch served in Granite Hallway

Session 3

Option A:Current Data Analytic Applications in Accounting

Diane J. Janvrin, PhD, CPA, CMA, CIA


The use of data analytics in accounting is rapidly growing. This session will attempt to demystify data analytics, discuss current data analytic applications in tax, fraud, auditing, managerial accounting, and financial analysis and allow participants to complete short data analytics cases.

 Option B: State Taxation and Employment Growth

Tracy M. Turner, PhD


This session will examine the structure of income taxation and how it varies across states with respect to the tax treatment of unincorporated businesses. It will then present the evidence to date on the extent to which income taxation affects private sector employment growth and firm formation.



Session 4 

Plenary Session: The Ethical Issues of Donald Trump’s Accountants

Jon D. Perkins, J.D., PhD, CPA, CMA, CGMA


This session will cover ethical issues contained in some of the recent revelations about the actions of some of Donald Trump’s accountants.


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