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  • Please mark your calendar!

    The 2016 International Accounting Section Midyear Meeting will be held in New Orleans, Louisiana, at Le Méridien Hotel on February 18-20, 2016.

  • We gratefully acknowledge KPMG and the KPMG Foundation for their generous support of the 2016 International Accounting Section Midyear Meeting and PhD/New Faculty Consortium.


We gratefully acknowledge KPMG and the KPMG Foundation for their generous support of the 2016 International Accounting Section Mid-Year Meeting and PhD/New Faculty Consortium.

2016 International Accounting Section Midyear Meeting

Preliminary Program

Wednesday, February 17, 2016
   
6:00 pm – 8:00 pm Ph.D./New Faculty Consortium Reception

Thursday, February 18, 2016
   
8:30 am – 5:30 pm Ph.D./New Faculty Consortium
Accounting - 8.0 CH

12:00 pm – 5:30 pm IAAER Meeting

2:00 pm – 5:00 pm Workshop: Fighting Fraud: The Shared Responsibility of Management and Auditors Globally
Accounting - 3.0 CH

Presenters:
Dr. Barry Epstein, Principal, Epstein & Nach, Chicago
Jeffrey Klink, CEO, Klink & Company, University of Pittsburgh
Dr. Sridhar Ramamoorti, Professor of Accounting, Kennesaw State University and Director, Corporate Governance Center
Dan Torpey, Leader, EY Fraud Investigation and Dispute Services Practice for the Southwest Region

Friday, February 19, 2016
   
7:00 am – 8:30 am Breakfast

8:30 am – 10:00 am Panel Discussion: Perspectives on International Standard Setting
Regulatory Ethics - 1.5 CH
Featured Speaker:Alta Prinsloo, Executive Director, Strategy, and Chief Operating Officer for the International Federation of Accountants (IFAC)
Panel Moderator: Katherine Schipper, IAAER President, Duke University

Panelists:
Beverley Bahlmann, Senior Technical Manager, International Auditing and Assurance Standards Board (IAASB)
Gwenda R. Jensen, Senior Technical Manager, International Public Sector Accounting Standards Board (IPSASB)
Ken Siong, Technical Director, International Ethics Standards Board for Accountants (IESBA)

10:00 am – 10:30 am Break

10:30 am – 12:00 pm Concurrent Sessions

Session 1.01: International Accounting Research in Transitional and Emerging Economies
Accounting - 1.5 CH
Moderator: Katherine Schipper, IAAER President, Duke University

Panelists:
Nadia Albu, Bucharest University of Economic Studies
Keryn Chalmers, Monash University
Donna Lee Street, University of Dayton
Alta Prinsloo, International Federation of Accountants (IFAC)
Elmar Venter, University of Pretoria

Session 1.02: Adoption of IFRS
Accounting - 1.5 CH
Moderator: Wolfgang Schultze, University of Augsburg

Mandatory Adoption of IFRS, Financial Reporting Quality, and Cost of Equity: A Life Cycle Perspective.
Ahsan Habib, Massey University
Md. Borhan Uddin Bhuiyan, Massey University
Mostafa Monzur Hasan, Curtin University
Discussant: Hai Quang Ta, University of Massachusetts Dartmouth

Mandatory IFRS Adoption: Database Coverage and Potential Selection Effects.
Nico Lehmann, Georg-August University at Goettingen
Joerg-Markus Hitz, University at Goettingen
Sebastian Kaumanns, University of Goettingen, Chair of Accounting and Auditing
Discussant: Hai Quang Ta, University of Massachusetts Dartmouth

IFRS Adoption and the Accrual Anomaly.
Stephen Wen-Jen Lin, Florida International University
Jung Hoon Kim, Florida International University
Discussant: Wayne G. Bremser, Villanova University

Session 1.03: Usefulness of Accounting Information
Accounting - 1.5 CH
Moderator: Singgih Wijayana, Gadjah Mada University

Accounting Rules and Investment Efficiency: The Case of Capitalizing
Costs of Software Development and R&D.
Tami Dinh, University of St. Gallen
Baljit K. Sidhu, UNSW Australia
Discussant: Laura Swenson, University of Wisconsin–Milwaukee

Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property.
Stephen Wen-Jen Lin, Florida International University
Shu-Hsing Wu, Chang Jung Christian University
Andy Sbaraglia, No Affliation
Discussant: Laura Swenson, University of Wisconsin–Milwaukee

Valuation Methods Used by Financial Analysts and Target Price Accuracy.
Elisa Cavezzali, Ca' Foscari University
Ugo Rigoni, Ca' Foscari University
Siva Nathan, Georgia State University
Discussant: Mark (Shuai) Ma, American University

12:00 pm – 1:30 pm Lunch
Accounting Scholarship and the IAAER
Accounting – 1.0 CH
Speaker: Katherine Schipper, IAAER President, Duke University

1:45 pm – 3:15 pm Concurrent Sessions

Session 2.01: Journal Editors
Accounting - 1.5 CH
Moderator: Maria Wieczynska, Arizona State University

Panelists:
Ervin L. Black, The University of Oklahoma
(Journal of International Accounting Research)
A. Rashad Abdel-khalik, University of Illinois at Urbana–Champaign
(International Journal of Accounting)
Bharat Sarath, Rutgers, The State University of New Jersey, Newark
(Journal of Accounting, Auditing and Finance)
Michael Welker, Queen’s University at Kingston
(Contemporary Accounting Research)

Session 2.02: Audit Issues
Auditing - 1.5 CH
Moderator: Gia M. Chevis, Baylor University

Assurance on Sustainability Reports: A Study of Factors Influencing the Selection of Assurance Frameworks.
Sunita Rao, Washburn University
Discussant: Siva Nathan, Georgia State University

The Joint Effects of Industry and Fair Value Expertise during Periods of Extreme Uncertainty.
Stephania Mason, DePaul University
Discussant: Siva Nathan, Georgia State University

The Association between Goodwill Accounting under IFRS and Audit Fees: Empirical Evidence from Australia.
Humayun Kabir, Auckland University of Technology
Asheq R. Rahman, Auckland University of Technology
Discussant: Sebastian Kaumanns, University of Goettingen

Session 2.03: Country-Level Institutions and Culture
Accounting - 1.5 CH
Moderator: Elaine Henry, Stevens Institute of Technology

National Culture and the Timing of Employee Stock Option Exercise.
Francesco Bova, University of Toronto
Marshall Vance, University of Southern California
Discussant: Mahendra R Gujarathi, Bentley University

Country-Level Transparency and Country-Specific Risks: Evidence from U.K. FTSE Listed Firms.
Helen Kang, UNSW Australia
Sidney J. Gray, University of Sydney
Discussant: Stefanie Kaiser, WHU–Otto Beisheim School of Management

Earnings Quality of Financial Firms in Asia 1994 to 2013: The Influence of Two Financial Crises.
Debbie Chua Bun Pho, UNSW Australia
Helen Kang, UNSW Australia
Richard Morris, UNSW Australia
Discussant: Stephen Wen-Jen Lin, Florida International University

Session 2.04: Diversification
Accounting - 1.5 CH
Moderator: Philip Joos, Tilburg University

Large Shareholder Diversification and Corporate Voluntary Disclosures.
Herita Akamah, The University of Oklahoma
Qing Shu, The University of Oklahoma
Discussant: HakJoon Song, The University of Akron

Corporate Diversification, Institutional Investors, and Internal Control Quality.
Guang-Zheng Chen, Feng Chia University
Ching Tung Tung Keung, National University of Singapore
Discussant: Porschia Nkansa, The University of Memphis

3:15 pm – 3:45 pm Break

3:45 pm – 5:00 pm Concurrent Sessions

Session 3.01: Board of Directors Issues
Business Management & Organization - 1.5 CH
Moderator: Joshua D. Anderson, Boston University

Directors from Related Industries and Management Forecast Properties: An International Study.

Herita Akamah, The University of Oklahoma
Ervin L. Black, The University of Oklahoma
Dipankar Ghosh, The University of Oklahoma
Discussant: Silvia Panfilo, University Ca’ Foscari

Foreign Directors.
John Manuel Barrios, University of Miami
Pietro Andrea Bianchi, University of Miami
Helena Isidro, Instituto University Institute of Lisbon
Dhananjay Nanda, University of Miami
Discussant: Joshua D. Anderson, Boston University

Director Foreign Experience and Corporate Information Environment.
Mark (Shuai) Ma, American University
Guanmin Liao, Central University of Finance and Economics
Xiaoyun Yu, Indiana University
Discussant: Maria Wieczynska, Arizona State University

Session 3.02: Effectively Using International Accounting Cases in Your Classes: Strategies for Enriching Curriculum and Energizing Classroom Experience
Communications - 1.5 CH

Panelist:
Mahendra R. Gujarathi, Bentley University

Session 3.03: Governance and Regulatory Issues
Regulatory Ethics - 1.5 CH
Moderator: Regina Cavalier Rosa, University of New Orleans

Not All Clawbacks Are the Same: Consequences of Deterrent versus Non-Deterrent Clawback Provisions.
Ying Gan, Erasmus Universiteit Rotterdam
Burcin Yurtoglu, WHU–Otto Beisheim School of Management
Michael H. R. Erkens, Erasmus University Rotterdam
Discussant: Cristina Florio, University of Verona

The Association between Regulatory Quality and Auditor Fee Premiums.
Kannan Raghunandan, Florida International University
William Riccardi, University at Albany, SUNY
Discussant: Cristina Florio, University of Verona

The Joint Effect of Internal and External Governance on Earnings Management and Firm Performance.
Hong Kim Duong, The University of Texas at El Paso
Stephen B. Salter - Middle Tennessee State University
Helen Kang - University of New South Wales
Discussant: Thomas Bowe Hansen, Virginia Polytechnic Institute and State University

Session 3.04: Information Content of Accounting Information
Accounting - 1.5 CH
Moderator: Stephania Mason, DePaul University

Factors Explaining the Change in the Usefulness of Quarterly Earnings Announcements of U.S. Cross-Listed Firms.
Singgih Wijayana, Gadjah Mada University
Evi Rahmawati, Muhammadyah University of Yogyakarta
Discussant: Tao Ma, University of South Carolina

Investor Clienteles and the Information Content of Earnings and Cash Flows: Evidence from Mexico.
Jose E. Miranda-Lopez, The University of Tulsa
Isho Tama-Sweet, California State University, Fullerton
Discussant: TBD

Dividend Policy and Informativeness of Reported Earnings: Evidence from the MENA Region.
Omar Farooq, The American University in Cairo
Nermeen Shehata, The American University in Cairo
Siva Nathan, Georgia State University
Discussant: Marco Fasan, Ca' Foscari University

6:00 pm – 8:00 pm Offsite Reception
Mulate’s Restaurant

Saturday, February 20, 2016
   
7:00 am – 8:30 am Junior/Senior Faculty Mentoring Breakfast (by invitation only)

7:00 am – 8:30 am Breakfast

8:30 am – 10:00 am Journal of International Accounting Research
Plenary Paper Presentations

Accounting - 1.5 CH
Speaker: Jiajia Fu, The Hong Kong Polytechnic University

Sophistication of the Chinese Mutual Funds and Mispricing of Accruals.

Discussant: Thomas Bowe Hansen, Virginia Polytechnic Institute and State University
Speakers: Daniel Gyung H. Paik, University of Richmond
Kip R. Krumwiede, Institute of Management Accountants

Corporate Social Responsibility Performance and Outsourcing: The Case of the Bangladesh Tragedy.
Discussant: Michael V. Barnes, Truman State University
Speakers: Gyung Paik, University of Richmond
Kip Krumweide, Institute of Management Accountants

10:00 am – 10:30 am Break

10:30 am – 12:00 pm Concurrent Sessions

Session 4.01: Classroom Applications
Accounting - 1.5 CH
Moderator: Wendy M. Wilson, Texas Christian University

SABMiller plc: The Case for Sustainability.
Kristine M. Brands, Regis University
Eva K. Jermakowicz, Tennessee State University
Discussant: Wayne G. Bremser, Villanova University

Students as Case Authors in an IFRS Graduate Accounting Class.
Susan Boedeker Hughes, The University of Vermont
Elise Tefre, The University of Vermont
Mari Zagarins, Gallagher Flynn & Company
Discussant: Gia M. Chevis, Baylor University

Pope Francis Tells Accountants to Become Creative.
Dov Fischer, Brooklyn College-CUNY
Discussant: Gia M. Chevis, Baylor University

Session 4.02: Cash and Finance
Finance - 1.5 CH
Moderator: Stephen Wen-Jen Lin, Florida International University

Repatriation Tax Costs and Managers' Spending of Excess Cash.
Jimmy Downes, University of Nebraska-Lincoln
Don R. Herrmann, Oklahoma State University
Wayne B. Thomas, The University of Oklahoma
Discussant: Wolfgang Schultze, University of Augsburg

Financial Liberalization and Corporate Cash Policy.
Yenn-Ru Chen, National Chengchi University
Discussant: Ning Zhang, Queen's University

Should We Trust Fund Managers? Evidence from the Canadian Mutual Fund Industry.
Samir Trabelsi, Brock University
Discussant: Hong Kim Duong, The University of Texas at El Paso

Session 4.03: Disclosure Quality
Accounting - 1.5 CH
Moderator: Helen Kang, UNSW Australia

Disclosure Quality and M&A Features: Empirical Evidence from an IFRS Environment.
Cristina Florio, University of Verona
Andrea Lionzo, Catholic University of Sacred Heart
Silvano Corbella, University of Verona
Discussant: Helen Kang, UNSW Australia

Does Location Matter for Disclosure? Evidence from Geographical Segments.
Arnt Verriest, EDHEC Business School
Edith Leung, Erasmus University Rotterdam
Discussant: Thomas Bowe Hansen, Virginia Polytechnic Institute and State University

The Effect of Shortened Reporting Lag on the Usefulness of Form 20 -F.
Zhenfeng Liu, Florida International University
Discussant: Thomas A. Lechner, Tennessee State University

Session 4.04: Ownership Structure
Accounting - 1.5 CH
Moderator: Li Li Eng, Missouri University of Science and Technology

Family Influence on Earnings Smoothing: Ownership, Supervision, Management.
Stefanie Kaiser, WHU–Otto Beisheim School of Management
Martin Glaum, WHU–Otto Beisheim School of Management
Discussant: Pietro Andrea Bianchi, University of Miami

Effect of Government Affiliation, Ownership Structure, and Tax Reform on Tax Avoidance: Evidence from Chinese State-Owned Enterprises.
Nen-Chen Richard Hwang, California State University, San Marcos
Yuanqin Li, Shanghai University
Discussant: Tao Ma, University of South Carolina

12:00 pm – 1:30 pm Lunch
At the Crossroads—Centennial Reflections and the Future of the AAA
Speaker: Bruce K. Behn, AAA President, The University of Tennessee, Knoxville

2:00 pm – 3:30 pm Concurrent Sessions

Session 5.01: Audit Reports
Auditing - 1.5 CH
Moderator: Stefanie Kaiser, WHU–Otto Beisheim School of Management

Consequences of Changing the Auditor’s Report: Early Evidence from the U.K.
Elizabeth Gutierrez, Universidad de Chile
Miguel A. Minutti-Meza, University of Miami
Kay W. Tatum, University of Miami
Maria Ivanova Vulcheva, Florida International University
Discussant: Stephania Mason, DePaul University

A Cross-Country Examination of Auditor Reporting for Going-Concern Uncertainty.
Elizabeth Gutierrez, Universidad de Chile
Jake Krupa, University of Miami
Miguel A. Minutti-Meza, University of Miami
Maria Ivanova Vulcheva, Florida International University
Discussant: Hollis Ashbaugh Skaife, University of California, Davis

Clustering of Corporate Risk Disclosures under the Positive Assurance Requirement of the Incumbent Auditor: Finnish Evidence among the Big 4 Auditors.
Antti Miihkinen, Aalto University and University of Florida
Discussant: Ching Tung Tung Keung, National University of Singapore

Session 5.02: Earnings Management
Accounting - 1.5 CH
Moderator: Christopher J. Skousen, Utah State University

Do Inflation Adjustments Lead to Inflated Earnings? Large Sample Evidence of Managerial Discretion.
Felipe Restrepo, Western University
Elizabeth Gordon, Temple University

The Effect of Language on Earnings Management: International Evidence.
Tony Kang, McMaster University
Giorgio Gotti, The University of Texas at El Paso
Yi Liu, McMaster University
Marco Fasan, Ca' Foscari University
Discussant: Francesco Bova, University of Toronto

On the Relation between Earnings Smoothing and Individualism: An Analysis of U.S. Multinational Firms.
Glyn J. Winterbotham, Winthrop University
Martin Edward Taylor, The University of Texas at Arlington
Mark Adams, The University of Texas at Arlington
Discussant: Jiajia Fu, The Hong Kong Polytechnic University

Session 5.03: Auditor and Executive Changes
Accounting - 1.5 CH
Moderator: Pietro Andrea Bianchi, University of Miami

Welcome Back? Economic Consequences of CEO Reappointments.
Michael H. R. Erkens, Erasmus University Rotterdam
Ying Gan, Erasmus University Rotterdam
Herve Stolowy, HEC Paris
Discussant: Jose E. Miranda-Lopez, The University of Tulsa

Enforcement Actions and Auditor Changes.
Marcus Brocard, University of Mannheim
Benedikt Franke, University of Mannheim
Dennis Voeller, University of Mannheim
Discussant: Pietro Andrea Bianchi, University of Miami

Investors' Response to Auditor Changes: Evidence from the Use of Chinese Auditors in Hong Kong.
Zhenfeng Liu, Florida International University
Stephen Wen-Jen Lin, Florida International University
Discussant: Ming Cherng Deng, Baruch College–CUNY

2:00 pm – 3:00 pm Session 5.04
Accounting – 1.0 CH

IFRS versus US GAAP: Perspectives from Practice
Paul Munter, KPMG

3:30 pm – 4:00 pm Break

4:00 pm – 5:30 pm Concurrent Sessions

Session 6.01: Changes in Accounting Standards
Accounting - 1.5 CH
Moderator: Hai Quang Ta, University of Massachusetts Dartmouth

Mandatory Accounting Changes and Debt Contracting.
Masako Darrough, Baruch College–CUNY
Ming Cherng Deng, Baruch College–CUNY
Discussant: Maria Ivanova Vulcheva, Florida International University

Do Accounting Standards Matter?
Kingsley O. Olibe, Kansas State University
Discussant: William Riccardi, University at Albany, SUNY

Questionnaire Survey on Lease Accounting Standard in Japan: Impact by Repeal of the Exceptional Rule.
Masamichi Yoshioka, Tokyo University of Science
Motonobu Tokumae, Fukui Prefectural University
Tomohiro Ono, Soka Women's College
Noriko Noguchi, Takaoka University of Law
Takashi Yamazaki, Dokkyo University
Satoshi Suehara, Kyorin University
Sugio Shimazaki, Tokyo University of Science
Tumeiki Wakabayashi, Tokyo University of Science
Discussant: Glyn J. Winterbotham, Winthrop University

Session 6.02: Climate, the Environment, and Sustainability
Business Management & Organization - 1.5 CH
Moderator: Jonathan Jona, The University of Melbourne

How Do Managers Weigh Climate Risk When Making Financing and Accounting Decisions? An International Comparison.
He Huang, Yeshiva University
Joseph Kerstein, Yeshiva University
Chong Wang, University of Kentucky
Discussant: Singgih Wijayana, Gadjah Mada University

Environmental Conservation Costs and Its Relation to Eco-Efficiency: Evidence on Japanese Firms.
Keunhyo Yook, The University of Akron
HakJoon Song, The University of Akron
Dennis M. Patten, Illinois State University
Il-Woon Kim, The University of Akron
Discussant: Sunita S. Rao, Park University

Green Accounting: A Research Note from Italy.
Paolo Esposiro, University of Eastern Piedmont
Discussant: Eva K. Jermakowicz, Tennessee State University

Session 6.03: Research on Issues in China
Accounting - 1.5 CH
Moderator: Paul Anthony Wong, University of California, Davis

Financial Reporting Quality and Noise Trading: Evidence from Chinese A-B Twin Shares.
Tao Ma, University of South Carolina
Discussant: Thomas A. Lechner, Tennessee State University

Aggregate Accounting Information and Political Turnover.
Philip Joos, Tilburg University
Yue Hu, Tilburg University
Discussant: Joshua D. Anderson, Boston University

The Effect of the Big 4 and Non-Big 4 Audit Market Concentration on Audit Quality: Evidence from China Metro Audit Market.
Songsheng Chen, Beijing Institute of Technology
Zheng Li, Beijing Institute of Technology
Lili Sun, University of North Texas
Discussant: Paul Anthony Wong, University of California, Davis

5:30 pm – 6:30 pm Farewell Reception

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org.

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