/Contemporary Issues in Accounting Conference

Contemporary Issues in Accounting Conference

Contemporary Issues in Accounting Conference 2017-05-11T13:58:16+00:00

Overview

The faculty of the Accounting Department will be hosting the 14th Annual Contemporary Issues in Accounting Conference on December 16, 2016, in the Gerdin Business Building. Eight credits of continuing professional education on a variety of topics will be included. We ask that you pre-register for your desired sessions so that we can be certain to have space available.

Who Should Attend

Under Iowa requirements, all active certified public accountant (CPA) certificate holders must now meet continuing professional education (CPE) requirements.

Agenda and Presenters

2016 Registration Cost

$200 if registered on or before Friday, December 2, 2016
$210 if registered on or after Saturday, December 3, 2016

Registration closes on December 9, 2016, or when capacity is reached.

The registration fee includes:

  • Easily accessible free parking
  • Full day of sessions
  • Breakfast
  • Coffee/Snack Breaks
  • Lunch

Registration Form

If you indicate check or intramural, print the form and please still click the ‘Submit’ button so we can save you a space. Mail the printed form to:

Karen Mallas
Iowa State University
College of Business
2330 Gerdin Business Building
Ames, Iowa 50011-1350

Cancellation Policy

If you are unable to attend the conference, let us know by December 9, 2016, at noon, to get a refund minus a $25 processing fee. After the deadline, we are unable to process refunds.

For More Information

Contact conference coordinator Jan Duffy at 515-294-1481 or email jduffy@iastate.edu or Karen Mallas at 515-294-8112 or email kmallas@iastate.edu.

University Nondiscrimination Statement

Iowa State University does not discriminate on the basis of race, color, age, religion, national origin, sexual orientation, gender identity, sex, marital status, disability, or status as a U.S. veteran. Inquiries can be directed to the Director of Equal Opportunity and Diversity, 3680 Beardshear Hall, 515-294-7612.

Time/Session Description

7:30-8:00 a.m.

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, CPARecently, 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.

9:40-9:50 a.m. Break
9:50-11:30 a.m.
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.

11:30-12:10 p.m.  Lunch served in Granite Hallway
12:10-1:50 p.m.
Session 3
Option A: Current Data Analytic Applications in Accounting
Diane J. Janvrin, PhD, CPA, CMA, CIAThe 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.

1:50-2:00 p.m. Break
2:00-3:40 p.m.
Session 4
Plenary Session: The Ethical Issues of Donald Trump’s Accountants
Jon D. Perkins, J.D., PhD, CPA, CMA, CGMAThis session will cover ethical issues contained in some of the recent revelations about the actions of some of Donald Trump’s accountants.
James N. Cannon, PhD, is an Assistant Professor in Accounting. He received his Ph.D. from the University of Utah, MBA from the University of Michigan, and BA-Economics from Brigham Young University. He worked for Ford Motor Company and Hewlett Packard Corporation prior to becoming a professor. He teaches financial accounting in the MBA program and undergraduate courses in managerial accounting. His research interests include investigating mechanisms through which operational strategy is manifest in accounting. He has presented his research in various American Accounting Association meetings.
William N. Dilla, Ph.D., CPA is the Union Pacific / Charles B. Handy Professor of Accounting at Iowa State University, where he teaches courses in auditing and fraud examination. He also maintains a research affiliation with the University of Gothenburg. His research focuses on accounting information displays, the relationship between internal audit activities and information security effectiveness, fraud in online environments, and the integration of management and sustainability control systems. He currently serves as an associate editor for the International Journal of Accounting Information Systems and the Journal of Forensic Accounting Research. Bill received his Ph.D. from the University of Texas at Austin and his MBA from Syracuse University. Prior to entering graduate school at the University of Texas, he served on the audit staff of Deloitte. Bill is a member of the Institute of Internal Auditors (IIA), American Accounting Association (AAA), American Institute of CPAs (AICPA), Association of Certified Fraud Examiners (ACFE), European Accounting Association (EAA), and International Association for Accounting Education and Research (IAAER).
Diane J. Janvrin, Ph.D., CPA, CMA, CIA, William Varner Professorship, Associate Professor of Accounting, teaches and researches in the areas of auditing and information systems. She is currently an editor for Journal of Information Systems and was guest editor of the journal’s first research conference on IT Auditing in March 2015. She has published in the Journal of Information Systems, Behavioral Research in Accounting, Accounting and the Public Interest, Research in Accounting Regulation, Information and Management, Accounting Horizons, Auditing: A Journal of Practice & Theory, and International Journal of Accounting Information Systems. Diane is a member of the Iowa Society of CPAs and the AAA. Diane earned her Ph.D. from the University of Iowa.
Cynthia Jeffrey, Ph.D., CPA, CGMA, is the Dean’s Faculty Fellow in Accounting at Iowa State University, where she researches and teaches in the areas of international accounting, accounting theory, corporate social responsibility, and ethics. Her research has been published in numerous scholarly journals including The Accounting Review, Behavioral Research in Accounting, The international Journal of Accounting, Journal of Accounting, Auditing and Finance, Accounting Horizons, and Business Ethics Quarterly. Currently, Cyndie is the Editor of Research on Professional Responsibility and Ethics in Accounting. She is a member of the AICPA, Accounting and Financial Women’s Alliance, the American Accounting Association and the Canadian Academic Association.  Previously, she was the founding Director of the Master of Accounting Program at Iowa State. Cyndie received her Ph.D. from the University of Minnesota and has completed the IFRS Certificate of Educational Achievement.
Jon D. Perkins, J.D., Ph.D., CPA, CMA, CGMA is an associate professor of accounting at Iowa State University. He earned his J.D. from the University of Missouri in 1995 and his Ph.D. in Accountancy from the University of Illinois at Urbana-Champaign in 2003. Jon teaches undergraduate and graduate courses in taxation as well as the undergraduate capstone course. His research interests include corporate social responsibility and integrated reporting as well as the strategic behavior of accounting professionals in response to features of their decision-making environment and his research has been published in premier accounting and psychology journals. Jon is a member of several professional organizations, including the American Accounting Association, the Canadian Academic Accounting Association, the Centre for Social and Environmental Accounting Research, the European Accounting Association, the Society for Judgment and Decision Making, the American Institute of Certified Public Accountants, and the Missouri Bar. He is currently an Associate Editor for Issues in Accounting Education.
Abhijit Rao, Ph.D. is the Director of the ISU College of Business & Communication Center. His work includes interacting with students and faculty in the business college to develop a stronger communication curriculum in the college. He received his PhD in professional communication from Iowa State, where he gained experience in developing strategies for teaching business communication, both inside and outside the classroom. He enjoys interacting with new technology and exploring their implications to workplace communication.
Tracy M. Turner, Ph.D. Associate Professor of Finance, researches residential housing and mortgage markets with a particular emphasis on tax policy. Turner earned her Ph.D. from the University of California at Davis. She was visiting scholar at the University of California at Berkeley Goldman School of Public Policy, and served as Consulting Economist, State of Kansas, Consensus Revenue Estimating Group. Her research has been published in academic journals and referenced in remarks before the U.S. Senate Committee on Finance and in such popular press outlets as the Washington Post and The Wall Street Journal.