The faculty of the Accounting Department will host the 16th annual Contemporary Issues in Accounting Conference from 8 a.m.-3: 40 p.m. on December 14, 2018, 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.
2018 Registration Cost
$220 if registered on or before Friday, November 30, 2018
$240 if registered after Friday, November 30, 2018
Registration closes on December 11, 2018, or when capacity is reached.
The registration fee includes:
- Easily accessible free parking
- Full day of sessions
- Coffee/Snack Breaks
If you are unable to attend the conference, you must notify us on or before December 7, 2018 at noon to get a full refund. After the deadline, we are unable to process refunds.
For more information: If you have questions regarding registration, please contact Registration Services at firstname.lastname@example.org or 515-294-6222.
Iowa State University does not discriminate on the basis of race, color, age, ethnicity, religion, national origin, pregnancy, sexual orientation, gender identity, genetic information, sex, marital status, disability, or status as a U.S. Veteran. Inquiries regarding non-discrimination policies may be directed to Office of Equal Opportunity, 3410 Beardshear Hall, 515 Morrill Road, Ames, Iowa 50011, Tel. 515 294-7612, Hotline 515-294-1222, email email@example.com
|7:30 – 8:00 AM|
Registration Check in and Breakfast
Greeting from Dr. William Dilla, Department Chair of Accounting
|8:00 – 9:40 AM||Session 1||The New §199A Qualified Business Income Deduction: A Review and Update|
Dr. Jon Perkins
|Textual Analytics for Accounting and Auditing|
Dr. Diane Janvrin
|9:40 – 9:50 AM||Break|
|9:50 – 11:30 AM||Session 2||Valuation Techniques and the Use of Emerging Analytics|
Dr. Jim Kurtenbach
|Did the Affordable Care Act Change Operations of U.S. Hospitals?|
Dr. Melvin Lamboy Ruiz and Dr. Olena Wantanabe
|11:30 – 12:10 PM||Lunch|
|12:10 – 1:50 PM||Session 3||Information Security Assurance|
Dr. William Dilla
|#accountingsocialmedia: Social Media Trends in Accounting|
Dr. Abhi Rao
|1:50 – 2:00 PM||Break|
|2:00 – 3:40 PM||Session 4||“Don’t Look At Me – I Didn’t Do it!” – Ethics CPE|
Michael Bootsma, JD
Session and Presenter Details
Session 1 Option A
The New §199A Qualified Business Income Deduction: A Review and Update
As part of the Tax Cuts and Jobs Act of 2017, Congress added §199A to the Internal Revenue Code, allowing up to a 20% deduction on the qualified business income of non-corporate taxpayers. This session will review this important provision and discuss additional guidance from the Treasury Department.
Jon D. Perkins, Ph.D., J.D., is an associate professor of accounting at Iowa State University, where he teaches undergraduate and graduate courses in taxation. 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’s research interests include corporate social responsibility reporting and tax professionals’ decision-making behaviors. He is a member of several professional organizations, including the American Accounting Association, the American Institute of Certified Public Accountants, and the Missouri Bar.
Session 1 Option B
Textual Analytics for Accounting and Auditing
This session will cover basic textual analytics concepts and provide examples of how textual analytics can be used in financial accounting, managerial accounting, and auditing in today’s business environment.
Diane Janvrin, Ph.D., CPA, CMA, CIA is an associate professor of accounting and holds the William L. Varner Professorship. Diane teaches and researches in the areas of auditing and information systems. She currently edits the Journal of Information Systems including its special issue on implications of cybersecurity for accounting. She has been published in Journal of Information Systems, Auditing, International Journal of Accounting Information Systems, Behavioral Research in Accounting, Accounting Horizons, Accounting and the Public Interest, Research in Accounting Regulation, and Information and Management. Diane is a member of the AAA and the ISCPA. Diane earned her PhD from the University of Iowa.
Session 2 Option A
Valuation Techniques and the Use of Emerging Analytics
We will explore the various valuation techniques that are used in established and emerging industries, such as software-as-a-service, where company growth and valuation may not follow traditional metrics. Additionally, our discussion will include valuation opportunities within data analytics. We will also address the valuation of privately-held entities and discuss family business valuation.
Jim Kurtenbach, Ph.D., is an associate professor of accounting. He has served on leadership teams focused, primarily, in the areas of technology and software development as an investor and advisor assisting with M&A activities and rapid growth. Jim’s experience with federal, state, and local government regulatory and legislative bodies helps him to provide commonsense solutions to complex problems. His research focuses on the intersection of corporate reporting and public policy, with a focus on information security.
Session 2 Option B
Did the Affordable Care Act Change Operations of U.S. Hospitals?
The implementation of the Affordable Care Act in 2014 has brought drastic changes to the healthcare and insurance industries in the U.S. Residents of the U.S. have been affected by the “individual mandate” and by Medicaid Expansions that were adopted by some, but not all states in the country. How would U.S. hospitals respond to the changing characteristics and mix of their patients under the new healthcare regimes? In this presentation, we will describe major changes brought by the ACA and will examine impact of the ACA’s individual insurance mandate and Medicaid Expansions on the rates of uninsured populations. We will then look at the changes in hospitals’ operations metrics, such as uncompensated care costs, total costs, and revenues.
Melvin Lamboy-Ruiz, Ph.D., is an Assistant Professor in Accounting. He received his Ph. D. from Purdue University. His research interests include healthcare reporting, information systems and assurance. He has published in the Journal of Business Ethics, International Journal of Accounting Information Systems, and Journal of Information Systems. He teaches intermediate financial accounting. Prior to joining academia, he has worked as an executive director at the Hospital Metropolitano Dr. Pila, and hospital administrator at Hospital Pavia Santurce in Puerto Rico.
Olena Watanabe, Ph.D., is an Assistant Professor in Accounting. She received her Ph.D. from the University of Missouri-Columbia. Her research interests include financial reporting quality, firm disclosure, and benefits of expanded disclosure in industries (such as healthcare and air transportation). Her research has been published in the Accounting Review, Journal of Business Ethics, Journal of Information Systems, and Journal of Accounting, Auditing and Finance. She teaches intermediate financial accounting.
Session 3 Option A
Information Security Assurance
Information security assurance refers to both an organization’s internal efforts to manage information security risk and to independent providers’ reports on an entity’s risk management program. This session will discuss information security research by Ivy College of Business faculty and its implications for organizations’ internal assurance programs. It will also provide an update on external information security assurance by independent providers.
William N. Dilla, Ph.D., is the Union Pacific / Charles B. Handy Professor of Accounting at Iowa State University, where he teaches courses in auditing and fraud examination and serves as department chair. His research focuses on the relationship between internal audit activities and information security effectiveness, fraud in online environments, and on accounting for sustainability. Bill is active in several professional organizations. He has served as advisory board member and presenter at the American Accounting Organization’s “Accounting IS Big Data” conference. Bill has also made continuing education presentations to members of the ACFE, AWFA, and IIA.
Session 3 Option B
#accountingsocialmedia: Social Media Trends in Accounting
When social media was introduced a little over a decade ago, it was considered nothing more than a communication platform for millennials. However, over time, corporations have adopted social media to brand themselves, share information across the corporation networks, and communicate with public. In July 2018, SEC cracked down on investment companies for their use of social media that allegedly violated the Investment Advisers Act of 1940. As the presence of social media grows, understanding how to navigate through social platforms becomes critical. This presentation will discuss the role of social media in accounting firms and provide strategies for maintaining a professional social media presence as accountants.
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.
Session 4 Option A
“Don’t Look At Me – I Didn’t Do it!”
The ethics presentation will begin by discussing key legal concepts holding managers liable for illegal actions committed by those they supervise. The ethics presentation will then review notable cases where underlings committed unethical and illegal accounting practices. The presentation will examine the key principles making the behavior unethical and illegal and the defenses raised by those who committed the inappropriate behavior.
Michael Bootsma, J.D., graduated from Iowa State University with a Bachelor’s degree in Accounting and Finance. He graduated with a Juris Doctorate and Masters in Accounting from the University of Iowa. He has a Masters in Taxation from Golden Gate University. He is a licensed CPA and a licensed attorney in the state of Iowa. Michael has held various professional positions in the areas of law and accounting. He currently teaches law, cost accounting and taxation classes for Iowa State University as a Dean’s Teaching Fellow in Accounting. Michael, his wife Kerry, son Isaac, and daughter Jorie live by the Saylorville Lake where they enjoy many outdoor activities.