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2006 ANNUAL MEETING
MID-ATLANTIC REGION
AMERICAN ACCOUNTING ASSOCIATION
APRIL 20-22, 2006
PITTSBURGH, PA
WORKSHOP
&
PANEL DISCUSSION
DESCRIPTIONS
2006 ANNUAL MEETING
MID-ATLANTIC REGION
AMERICAN ACCOUNTING ASSOCIATION
APRIL 20-22, 2006
PITTSBURGH, PA
Workshop/Panel 1.1: Innovative Ways to Integrate Forensic Accounting into Your
Curriculum
Moderator:
Panelists: James McKinney, Howard University
Diane Matthews, Carlow University
Valerie Williams, Duquesne University
Bonnie Morris, West Virginia University
Panel Description:
Panelists from four universities that have integrated a Forensic Accounting component into their accounting
curricula will discuss their unique approaches to doing so. The approaches to be discussed include the
inclusion of a single course in the undergraduate accounting program, a complete major in an undergraduate
program, a concentration in a Master of Accountancy program and a certificate program at the graduate level.
Workshop attendees will have the opportunity to discuss the advantages and disadvantages of each approach
with educators who have been involved in the implementation of the programs.
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PD-1
2006 ANNUAL MEETING
MID-ATLANTIC REGION
AMERICAN ACCOUNTING ASSOCIATION
APRIL 20-22, 2006
PITTSBURGH, PA
Workshop/Panel 1.2: Teaching How to Teach Ethics
Presenter: Wallace Wood, University of Cincinnati
Workshop Description: Workshop participants will be guided through development of a “stand-alone”
Professional Accounting Ethics Course, as well as integration of Ethics content into Other Accounting courses.
Emphasis will include:
(1) How to choose content, (including texts, cases, and readings) and
(2) How to design activities and assignments and
(3) How to provide feedback and grade assignments.
The workshop will involve active learning and with practice and feedback on assignments tested across years
of teaching Professional Ethics in Undergraduate Accounting and MS-Accountancy Programs.
Your course can be tailored to fit your State requirements as well as University and College prerequisites in
Philosophy Ethics and Business Ethics. You will leave the workshop with a preliminary working syllabus and
with confidence to in your ability to develop your students’ ethical reasoning skills.
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PD-2
2006 ANNUAL MEETING
MID-ATLANTIC REGION
AMERICAN ACCOUNTING ASSOCIATION
APRIL 20-22, 2006
PITTSBURGH, PA
Workshop/Panel 2.1: The Shared Experiences Committee and “Nurturing a Community of
Teachers and Scholars”
Moderator: Donald E. Wygal, Rider University
Panelists: Tim Fogerty, Case Western Reserve University
David Stout, Youngstown State University
James Rebele, Robert Morris University
Panel Description: The panel will focus on who we are as accounting faculty members and how we interact
with our various constituencies. Given the dynamic change in the profession and increasing calls to integrate
practice developments and interdisciplinary topics in our programs, we will seek to explore aspects of
community building on several levels. At least some portion of our time will focus on how we define ourselves
as accounting educators and how we perceive our roles in our own settings. Among our proposed subjects for
discussion are:
How do we demonstrate and improve collegiality among individuals within the Accounting department? How
might such community be manifested in teaching, research and other valued areas? What are the benefits or
constraints of extending community building to other business school departments and non-business units
within the institution or even to other institutions and members of the practice/professional community? Can
the enhancement of community lead to gains in mentoring opportunities and to mutual gains for those who
view themselves as mainly “teachers” versus mainly “researchers”.
Our panel will include the current Chair of the Teaching and Curriculum Section, Tim Fogarty, and past T&C
Chairs David Stout and Jim Rebele It will be moderated by past T&C Chair Donald Wygal. Past sessions have
provided a wonderful opportunity for dialogue among conference attendees and panelists. Attendees find that
our sessions give them a voice as they are empowered to interact with our panelists and raise subjects for
discussion that will make the dialogue even more meaningful to them.
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PD-3
2006 ANNUAL MEETING
MID-ATLANTIC REGION
AMERICAN ACCOUNTING ASSOCIATION
APRIL 20-22, 2006
PITTSBURGH, PA
Workshop/Panel 2.2: How a Major SEC Study Affects Accounting Practice and Education
Presenter: Mary Brady Greenawalt
Workshop Description: Learn about how a recent major study by the SEC, if not the Enron debacle itself
followed by the Sarbanes-Oxley legislation, put the fear of the "big stick" in numerous corporations and their
auditors and is cleaning up financial accounting reports by giant U.S. corporations, as well as their smaller
counterparts. Consider the types of errors made by three or more major corporations with accounting “sins,”
i.e., judgment calls which subsequently caused restatements of financial statements for prior periods and
affected the growth rate of EPS. Read excerpts from notes to the financial statements explaining why the
restatements were necessary.
Consider the implications of the study and the subsequent rash of restated financial statements for the
education of accounting, auditing and finance professionals.
Applicable for:
• practicing CPAs, internal auditors, and finance professionals and internal auditors
• professors teaching auditing, internal auditing, financial accounting, governmental and even those
primarily a diet of accounting principles given that it is very relevant to all of the above
About Mary Brady Greenawalt:
PhD, Univ. of Georgia; MBA, UNC-Chapel Hill; AB, Duke University;
CPA (inactive); CIA
2003-2004 academic accounting fellow in the Division of Corporation Finance (DCF)
• Reported to the Deputy Chief Accountant and the Chief Accountant of DCF
• Worked with Office of the Chief Accountant staff on some issues, including the major study
published in 2005
• Participated, along with 100+ SEC staff in a major research project pertaining to current
financial reporting issues
• Addressed difficult and unusual accounting, auditing, and financial reporting questions
reviewing filings by public companies, such as 10-Ks and 10-Qs, to identify significant
accounting and disclosure problems
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PD-4
2006 ANNUAL MEETING
MID-ATLANTIC REGION
AMERICAN ACCOUNTING ASSOCIATION
APRIL 20-22, 2006
PITTSBURGH, PA
Workshop/Panel 3.1: Tax Educators’ Dialogue
Moderator: Faye Bradwick, Indiana University of Pennsylvania
Panelists: Scott Cairns, Shippensburg University
Roland Lipka, Temple University
Joyce Middleton, Frostburg State University
Gail Wright, Albright College
Panel Description: Tax Educators Dialogue is an annual networking opportunity for tax faculty. Offered in
a roundtable format, the presentation starts with panelists presenting highlights from graduate and
undergraduate tax courses from several different schools in the region. This highly interactive presentation
continues with frank and open commentary and discussions on textbooks, tax research projects, class exercises,
software and electronic resources used in tax courses.
Tax Educators Dialogue has been presented annually now since the late 1990s. This unique opportunity is
designed and dedicated to tax faculty sharing and receiving ideas and input for tax courses. Each year, it is
well-received by tax faculty, and is viewed as a particularly valuable resource for those “isolated” in
departments with only one or two total tax faculty.
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PD-5
2006 ANNUAL MEETING
MID-ATLANTIC REGION
AMERICAN ACCOUNTING ASSOCIATION
APRIL 20-22, 2006
PITTSBURGH, PA
Workshop/Panel 3.2: Teaching International Accounting as a Course and Across the
Curriculum
Moderator: Obeua Persons, Rider University
Panelists: Donna Street, University of Dayton
Obeua Persons, Rider University
Panel Description: This session will provide useful information and suggestions on how to teach international
accounting as a separate course and/or incorporate international accounting topic(s) across a curriculum. The
information will include an international accounting course syllabus, a syllabus which incorporates topics of
international accounting, a discussion about different international accounting textbooks and possible
international accounting assignments for different accounting courses, and a list of international accounting
periodicals and relevant web sites for student research project(s). Attendees will also have ample opportunities
to ask questions and provide comments.
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PD-6
2006 ANNUAL MEETING
MID-ATLANTIC REGION
AMERICAN ACCOUNTING ASSOCIATION
APRIL 20-22, 2006
PITTSBURGH, PA
Workshop/Panel 4.1 - Winning Qualities in Entry-Level Accountants: The Recruiters’
Point of View
Moderator:
Panelists: Amylyn Kyler, Deloitte
TBD, Ernst & Young
Jason Dembowski, KPMG
Jennifer Zona, PricewaterhouseCoopers
Panel Description: Members of the recruiting teams from the Pittsburgh offices of the Big Four accounting
firms will discuss the qualities that distinguish accounting students during the interviewing process. Each will
provide their own perspective on those qualities that they are looking for in applicants for entry-level positions
and also identify those qualities that could be more refined.
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PD-7
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