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Updated: 9-May-2018

 

 

2019 Conference
March 27-29, 2019
Palmer House, Chicago, IL

Call for 2019 papers to be available later this summer

For questions or additional information regarding the 2019 conference, please contact:

Kel-Ann Eyler, Program Chair and President-Elect

James Penner, President


Previous Conference Programs Archived by MBAA-International

 

 

2018 Distinguished Paper Award – The Impact of the Current Expected Credit Loss Standard (CECL) on the Timing and Comparability of Reserves

Sarah Chae, Robert F. Sarama, Cindy M. Vojtech, and James Wang, all from the Federal Reserve Board of Governors, are the recipients of this year's Distinguished Paper Award in Accounting.  Their research examines the new forward-looking credit loss provisioning standard, CECL, which is intended to promote proactive provisioning based on future macroeconomic expectations. In the context of first-lien mortgage loans, they study the degree to which these expectations affect the size and timing of provisions. Findings are that forward-looking provisions are generally less pro-cyclical than the current incurred loss standard, but CECL may complicate the comparability of provisions across banks and time. Market participants will need to disentangle the degree to which variation in provisions across firms is driven by underlying risk verses differences in modeling assumptions. 

Congratulations to the authors!  Be sure to meet them when they present their research at 1:30pm on April 19.  


Links of Interest:

American Institute of Certified Public Accountants
Financial Accounting Standards Board
Institute of Management Accountants
International Accounting Standards Board
National Association of State Boards of Accountancy
Public Company Accounting Oversight Board
Securities and Exchange Commission

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Call for Manuscripts – Deadline is June 30, 2018

 NAAS’s New Journal: The North American Accounting Studies

Editors Carol Jessup and Essam Elshafie have released the call for manuscripts for the inaugural issue of the North American Accounting Society’s new scholarly journal, The North American Accounting Studies.  Click here for the call, and click here for the journal’s website.  For a number of years, the board of directors of the NAAS has discussed plans to sponsor an academic journal.  Thanks to the tremendous efforts of Carol Jessup and Essam Elshafie, that journal is now a reality! The North American Accounting Studies Editorial Board members thank Northeastern Illinois University for hosting services.

 


Wambsganss Scholarship Recipient

Dr. Carol Jessup of the University of Illinois Springfield presented Kristina Colbert with the NAAS Jacob R. Wambsganss scholarship. Kristina obtained her BA in Economics and Political Science from UIUC, and is finishing her MA in Accountancy from the University of Illinois Springfield.   Kristina, already a CFE, is planning to take the CPA Exam in the near future.  Congratulations, Kristina!


How to Join NAAS

Article IV of the NAAS Constitution describes how to become a member of the Society.

ARTICLE IV - MEMBERSHIP 1. The membership shall consist of those persons who support the objectives of the organization and (A) pay the primary registration fee for the NAAS annual meeting or (B) If the annual registration fee is not paid and the annual meeting is not attended, pay $10 directly to the NAAS Treasurer. For those persons meeting requirement A or B, membership continues to the next registration. 2. The rights to vote, to initiate referenda, to initiate and sign petitions, and to hold office are reserved for members in good standing.