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2017 International Accounting Section Midyear Meeting

Preliminary Program

Wednesday, January 18, 2017

6:00 pm – 8:00 pm	Ph.D./New Faculty Consortium Reception
Thursday, January 19, 2017

8:30 am – 5:30 pm	Ph.D./New Faculty Consortium
2:00 pm – 5:00 pm	Workshop: Making Professional Judgments and Applying Skepticism in Financial Reporting and Auditing
6:00 pm – 7:30 pm	Reception
Friday, January 20, 2017

7:00 am – 8:30 am	Breakfast
8:30 am – 10:00 am	General Session Panel Discussion: IFRS and U.S. GAAP: Drifting Apart? Accounting - 1.8 CH Panel Moderator: Vyas Dushyantkumar, University of Toronto Panelists: Henry Rees, Director of Implementation & Adoption Activities, IASB Susan M. Cosper, Technical Director, FASB Dan Noll, Director of Accounting Standards, AICPA Sandra Peters, Head of Financial Reporting Policy CFA Institute
10:00 am – 10:30 am	Break
10:30 am – 12:00 pm	Concurrent Sessions Session 1.01: Panel Discussion: The International Market for the CPA Credential Accounting - 1.8 CH Panel Moderator: Gia Chevis, Baylor University Panelists: James Suh, NASBA Director of Continuous Improvement & Analytics and Director of International Evaluation Services; President/CEO of Aequo International Colleen Conrad, Executive Vice President and Chief Operating Officer, NASBA Jim Knafo, Director of International Affairs – Public Practice and Global Alliances, AICPA Session 1.02: Financial Reporting I Accounting - 1.8 CH Moderator: Lin (Vivian) Chen, The University of Texas at Arlington Do Politically Connected Directors Affect Accounting Quality? Evidence from China’s Anti-Corruption Campaign (Rule 18) Ole-Kristian Hope, University of Toronto Heng Yue, Singapore Management University Qinlin Zhong, Peking University Discussant: Allen Hartt, University of New Hampshire Did U.S. Firms Experience Positive Information Externalities Associated with Mandatory IFRS Adoption? Anna Brown, University of Connecticut Donal Byard, Baruch College–CUNY Masako Darrough, Baruch College–CUNY Jangwon Suh, New York Institute of Technology Discussant: Qing Burke, Miami University Relative Value-Relevance of Investment Properties Valued at Fair Values and Costs Andy Sbaraglia, Clayton State University Shu-hsing Wu, Chang Jung Christian University Stephen Wen-Jen Lin, Florida International University Discussant: Joseph Rakestraw, Florida Atlantic University Session 1.03: Behavioral/Experimental Accounting - 1.8 CH Moderator: Marilia Ohlson, University of Sao Paulo Conservatism and Endogenous Preferences Christina Manthei-Geh, University of Augsburg Wolfgang Schultze, University of Augsburg Discussant: Marianne James, California State University, Los Angeles Sustainability Reporting Priorities — A Study Exploring Accounting Majors' Perceptions Marianne James, California State University, Los Angeles Discussant: Katharina Weiss, University of Potsdam EFRAG's Role in the International Standard Set ting Process Ulfert Gronewold, University of Potsdam Katharina Weiss, University of Potsdam Discussant: Tami Dinh, University of St. Gallen Session 1.04: IFRS I Accounting - 1.8 CH Moderator: Zhijian (Chris) He, Florida Atlantic University Capital Market Effects of IFRS Adoption in the United States: Evidence from Foreign Private Issuers Jennifer Yardley, University of Dallas Discussant: Elizabeth Felski, SUNY–Geneseo Does Local Adoption of IFRS Impair Comparability? Elizabeth Felski, SUNY–Geneseo Discussant: Sung-Jin Park, Indiana University South Bend The Complementary Effect of Mandatory IFRS Adoption and European Economic Integration on the Cost of Equity Capital Sung-Jin Park, Indiana University South Bend Cheryl L. Linthicum, The University of Texas at San Antonio Discussant: Xiaolu Zhou, The University of Texas at Dallas
12:00 pm – 1:30 pm	Lunch Accounting - 1.0 CH Speaker: Jennifer C. Ackart, Senior Vice President and Controller, Raymond James Financial, Inc
1:45 pm – 3:15 pm	Concurrent Sessions Session 2.01: Panel Discussion: The Highlights of Greater Cooperation between the IASB and the IAASB Accounting - 1.8 CH Panel Moderator: Stephani Mason, DePaul University Panelists: Patricia McConnell, IASB Board Karen Wiltsie, Partner, National Office Accounting Services Group, Deloitte & Touche LLP Beverley Bahlmann, Deputy Director, IAASB Len Jui, Head of Public Policy & Regulatory Affairs; Partner-in-Charge of the Department of Professional Practice – Audit, KPMG China Session 2.02: Financial Reporting II Accounting - 1.8 CH Moderator: Claire Costin, The University of Texas at San Antonio Protecting the Giant Pandas: China’s Censorship of Negative News Ole-Kristian Hope, University of Toronto Yi Li, Wuhan University Qiliang Liu, Huazhong University of Science and Technology Han Wu, HEC Paris Discussant: Elizabeth Gutierrez, Universidad de Chile How Badly Do Firms Want to Avoid IFRS? IFRS Adoption and Firms' Delisting Decisions Elizabeth Gutierrez, Universidad de Chile Maria Ivanova Vulcheva, Florida International University Maria Wieczynska, Arizona State University Discussant: Jean L. Seow, Singapore Management University A Taxonomy of Financial Statement Misstatements: An Exploratory Study Jean L. Seow, Singapore Management University Chu Yeong Lim, Singapore Institute of Technology Themin Suwardy, Singapore Management University Discussant: Oliver Binz, Duke University Session 2.03: Financial Reporting III Accounting - 1.8 CH Moderator: Eduardo Bona, University of Sao Paulo Macroeconomic Effects of Aggregate Accounting Conservatism: A Cross-Country Analysis Choung Do, Oklahoma State University Discussant: Martin Kim, Florida International University Economic Consequences of Implementing the Engagement Partner Signature Requirement in the U.K. Min Shirley Liu, University of Southern Mississippi Discussant: Chuong Do, Oklahoma State University Investor Tastes: Implications for Pricing in the Public Debt Market Emily Shafron, The University of Georgia Discussant: Kathleen Bakarich, Hofstra University Session 2.04: Disclosures & Financial Reporting Accounting - 1.8 CH Moderator: Sharif Esfahani, The University of Texas at Dallas Narrative Disclosure in the Letters to Shareholders: Smokescreen or Leap Forward? Evidence from Italian Listed Companies Cristina Florio, University of Verona Gaia Melloni, Norwich Business School Discussant: Long Chen, George Mason University CFO Style and Accounting Quality: Country of Origin, Economic Ideology, and Education Effect in a Cross Country Sample Antonion Marra, Universita Commerciale Luigi Bocconi Discussant: Lin (Vivian) Chen, The University of Texas at Arlington Cross-Listings and Voluntary Disclosure: International Evidence Long Chen, George Mason University Yashu Dong, The Chinese University of Hong Kong Jeff Ng, The Chinese University of Hong Kong Albert Tsang, The Chinese University of Hong Kong Discussant: Cristina Florio, University of Verona
3:15 pm – 3:45 pm	Break
3:45 pm – 5:00 pm	Concurrent Sessions Session 3.01: Panel Discussion: Managing the Global Audit Auditing - 1.5 CH Panel Moderator: Hong Kim Duong, Salisbury University Panelists: Tate Kubler, Senior Manager, Ernst & Young LLP Victor M. Lorenzo, Partner, KPMG LLP Session 3.02: Panel Discussion: Resources for Conducting International Research Accounting - 1.5 CH Panel Moderator: Joseph Rakestraw, Florida Atlantic University Panelists: Donna Street, University of Dayton and Director of Research & Educational Activities, IAAER Bette Kozlowski, National Director, Faculty Relations and University Recruiting, KPMG LLP Kip R. Krumwiede, Director of Research, IMA Catalin Nicolae Albu, Bucharest University of Economic Studies Session 3.03: The Importance of Academic Research in Standard-Setting: Perspectives from Academic Fellows Accounting - 1.5 CH Panel Moderator: Emily Shafron, The University of Georgia Panelists: Jeffery Hales, Georgia Institute of Technology, former FASB Fellow Judy Beckman, University of Rhode Island, SEC Fellow TBD, PCAOB
6:00 pm – 7:30 pm	Off-Site Reception: Columbia Restaurant Located on the Riverwalk in the Tampa Bay History Center 801 Old Water Street Tampa, FL 33602
Saturday, January 21, 2017

7:00 am – 8:30 am	Breakfast
8:30 am – 10:00 am	Journal of International Accounting Research Plenary Presentations Accounting - 1.8 CH Moderator: Thomas Bowe Hansen, Virginia Polytechnic Institute and State University Going Home: Examining Foreign Firm Deregistrations and Accounting Quality Kathleen Bakarich, Hofstra University Discussant: Yaqi Shi, University of Western Ontario The Effect of National Culture in the Relationship Between IFRS Adoption and Cost of Equity Capital Alan Gois, University of Sao Paulo Gerlando Lima, University of Sao Paulo Mara Jane Malcrida, University of Sao Paulo Nadia Sousa, University of Sao Paulo Discussant: Brian Burnett, Biola University
10:00 am – 10:30 am	Break
10:30 am – 12:00 pm	Concurrent Sessions Session 4.01: Panel Discussion: Journal Editors Accounting - 1.8 CH Panel Moderator: Gina Rosa, University of New Orleans Panelists: Ervin Black, The University of Oklahoma, (Journal of International Accounting Research) A. Rashad Abdel-Khalik, University of Illinois, (The International Journal of Accounting) Agnes Cheng, (Journal of Contemporary Accounting and Economics) Elizabeth Gordon, (Journal of International Financial Management & Accounting) Nadia Albu, (Journal of Accounting and Management Information Systems) Session 4.02: Analysts & Auditors Accounting - 1.8 CH Moderator: Wei Hsu, The University of Texas at Arlington The Association between Global Expertise of Financial Analysts Guang Ma, National University of Singapore Stanimir Markov, Southern Methodist University Joanna S. Wu, University of Rochester Discussant: Herita Akamah, University of Nebraska Analyst Coverage, Earnings Management, and Regional Development Disparity: Evidence from China’s Capital Market Weijia Hu, Jilin University Philipp Schaberl, University of Denver Discussant: Ran Zhang, Peking University The Effects of Audit-Firm Monopoly within Local Audit Markets Jaehan Ahn, The University of Oklahoma Discussant: Ran Ling, Florida International University Session 4.03: Goodwill Accounting - 1.8 CH Moderator: Julia Schmidt, University of Augsburg The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia Humayun Kabir, Auckland University of Technology Asheq R. Rahman, Auckland University of Technology Li Su, Auckland University of Technology Discussant: Roslyn Roberts, Henderson State University Goodwill Impairment Determinants — An Australian Study 2007–2013 Roslyn Roberts, Henderson State University Shumi Akhtar, The University of Sydney Discussant: Luc Paugam, HEC Paris The Implications of Country-Level Audit Quality and Enforcement of Accounting Standards for Timeliness of Goodwill Impairment Recognition Andrei Filip, ESSEC Business School Gerald Lobo, University of Houston Luc Paugam, HEC Paris Discussant: Humayun Kabir, Auckland University of Technology Session 4.04: IFRS II Accounting - 1.8 CH Moderator: Thomas Lechner, Tennessee State University Does a Principle Based Accounting Standard Improve the Disclosure Level? Evidence from the Adoption of IAS 19R Zishan Lin, University of Vaasa Discussant: Xuehu Song, Oklahoma State University ADRs, Cross-listing and IFRS-Based Earnings Announcements: Does the Market React at Pre-and Post-Announcements? The Case of U.K. Cross-Listed Firms Kingsley O. Olibe, Kansas State University Discussant: Seyed Hamidreza Vakilzadeh, Florida Atlantic University But Everyone Else Is Doing It: Corporate Culture and Its Implications for Financial Reporting Quality Avishek Bhandari, Florida Atlantic University Babak Mammadov, Florida Atlantic University Maya A. Thevenot, Florida Atlantic University Seyed Hamidreza Vakilzadeh, Florida Atlantic University Discussant: Zishan Lin, University of Vaasa
12:00 pm – 1:30 pm	Lunch "Imagining Our Future: Envisioning Our Second Century" Accounting - 1.0 CH Speaker: Anne L. Christensen, Montana State University, AAA President-Elect
2:00 pm – 3:30 pm	Concurrent Sessions Session 5.01: Tax Taxes - 1.8 CH Moderator: Martin Kim, Florida International University Reaction of Investors to Changes in Tax Information Exchange Agreements in Tax Heavens Jan Smolarski, The University of Texas Rio Grande Valley Weifang Yang, The University of Texas Rio Grande Valley Discussant: Anne Jeny-Cazavan, ESSEC Business School Corporate Charitable Donations, Tax Aggressiveness, and Firm Value Nava Cohen, ESSEC Business School Anne Jeny-Cazavan, ESSEC Business School Discussant: Hyun (Shana) A. Hong, University of California, Riverside Organizational Structure and Tax Avoidance: Multinational Evidence from Business Group Affiliation Hyun (Shana) A. Hong, University of California, Riverside Jeong-Bon Kim, University of Waterloo Steven Roy Matsunaga, University of Oregon Cheong Yi, City University of Hong Kong Discussant: Jan Smolarski, The University of Texas Rio Grande Valley Session 5.02: Corporate Governance Accounting - 1.8 CH Moderator: Thomas Lechner, Tennessee State University Corporate Codes of Ethics and Cash Holdings: International Evidence Giorgio Gotti, The University of Texas at El Paso Tony Kang, McMaster University Michael C. Wolfe, Virginia Polytechnic Institute and State University Yong K. Yoo, Korea University Discussant: Changjiang Wang, University of Cincinnati The Joint Effect of Investor Protection and Firm Corporate Governance on Earnings Management Hong Kim Duong, Salisbury University Helen Kang, UNSW Australia Stephen Brian Salter, Middle Tennessee State University Discussant: Claire Costin, The University of Texas at San Antonio Corporate Transparency and Firm Growth Changjiang Wang, University of Cincinnati Shawn X. Huang, Arizona State University Raynolde Pereira, University of Missouri Discussant: Thomas Lechner, Tennessee State University Session 5.03: Auditing I Auditing - 1.8 CH Moderator: Xiaolu Zhou, The University of Texas at Dallas Do Big Four Auditors Limit Classification Shifting? Evidence from India Naman Desai, Indian Institute of Management Ahmedabad Joshy Jacob, Indian Institute of Management Ahmedabad Neerav, Nagar, Indian Institute of Management Ahmedabad Discussant: Lydia N. Didia, The Pennsylvania State University Harrisburg Discovering the Concealed Benefits of Auditor-Provided Tax Services Stephan Burggraef, University of Muenster Christoph Watrin, University of Muenster Falko Weiss, University of Muenster Discussant: Silvia Panfilo, Ca' Foscari University of Venice Does Sourcing and Location of Independent Audit Procedures Affect Bank Loan Officers’ Perceptions and Loan Decisions? Lydia N. Didia, The Pennsylvania State University Harrisburg Adrian LaTarus Mayse, Howard University Discussant: Pedro Gomez, Northwestern University Session 5.04: Regulation Accounting - 1.8 CH Moderator: Patricia Garcia, University of Sao Paulo The Spillover Effects of Bright-Line Tests: Evidence from China Yunling Song, Zhejiang University Ling Zhou, The University of New Mexico Discussant: Wei Hsu, The University of Texas at Arlington The Effect of Corporate Reputation on Market Risk and Bankruptcy Risk Gerlando A. S. F. Lima, University of Sao Paulo Discussant: Christopher J. Skousen, Utah State University Innovation Capacity: A Firm Level Response to Subsidy Activity in a National Setting Assyad Al-Wreiket, Briar Cliff University Royce D. Burnett, Southern Illinois University Carbondale Ouadie Akaaboune, SUNY at New Paltz Christopher J. Skousen, Utah State University Discussant: Ling Zhou, The University of New Mexico
3:30 pm – 4:00 pm	Break
4:00 pm – 5:30 pm	Concurrent Sessions Session 6.01: Auditing II Auditing - 1.8 CH Moderator: Pedro Gomez, Northwestern University Extended Auditor Reporting and Private Information Disclosure Joerg R. Werner, Frankfurt School of Finance & Management Elisabeth Klaes, Frankfurt School of Finance & Management Discussant: Jaehan Ahn, The University of Oklahoma The Role of Trust in Auditors' Issuance of Going-Concern Opinions Jaehan Ahn, The University of Oklahoma Herita Akamah, University of Nebraska Discussant: Pietro Andrea Bianchi, University of Miami The Determinants of Individual Auditor Compensation: Evidence from the Small Audit Firm Market for Private Firms Pietro Andrea Bianchi, University of Miami Nieves Carrera, IE University Marco Trombetta, IE University Discussant: Joerg R. Werner, Frankfurt School of Finance & Management Session 6.02: Financial Reporting IV Accounting - 1.8 CH Moderator: Silvia Panfilo, Ca Foscari University of Venice IFRS Policy Choices: A Perusal of Brazilian Companies’ Practices Gerlando A. S. F. Lima, University of Sao Paulo Discussant: Min Shirley Liu, University of Southern Mississippi Earnings Quality of Private versus Public Firms: Business Groups versus Stand-Alone Firms Antonio Marra, Università Commerciale Luigi Bocconi Paul A. Zarowin, New York University Massimiliano Bonacchi, University of Bolzano Discussant: Weijia Hu, Jilin University Characteristics of IFRS Users in the United States: Evidence from Foreign Private Issuers Jennifer Yardley, University of Dallas Discussant: Julia Schmidt, University of Augsburg Session 6.03: Fair Value Accounting - 1.8 CH Moderator: Ran Ling, Florida International University Hedge Accounting During Times of Crisis: Evidence from the European Banking Industry Tami Dinh, University of St. Gallen Barbara Seitz, University of St. Gallen Discussant: Kevin Jialin Sun, St. John’s University Value Relevance of the Fair Value Hierarchy: International Evidence Helen Kang, UNSW Australia Lin Liao, Southwestern University of Finance and Economics Richard Morris, UNSW Australia Daifei Troy Yao, Queensland University of Technology Discussant: Barbara Seitz, University of St. Gallen Portable Power: An Application of IAS 16 Including Self-Constructed Assets and the Revaluation Model Susan Boedeker Hughes, University of Vermont Elise Tefre, KPMG Discussant: Gia Chevis, Baylor University Session 6.04: Compensation Accounting - 1.8 CH Moderator: Oliver Binz, Duke University Executive Compensation, Managerial Complexity, and Firm Performance: An Examination of Information and Communication Firms in Taiwan Nen-Chen Richard Hwang, California State University, San Marcos Chialing Lee, National Chengchi University Yi-Hui Tai, Ming Chuan University Discussant: Maria Assel, University of Augsburg The Effect of Bonus Deferral on Managers' Investment Decisions and Effort Level Mandy Man-Sum Cheng, UNSW Australia Tami Dinh, University of St. Gallen Wolfgang Schultze, University of Augsburg Maria Assel, University of Augsburg Discussant: Michael Erkens, Erasmus University
5:30 pm – 6:30 pm	Farewell Reception

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