Wednesday, January 18, 2017 |
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6:00 pm – 8:00 pm |
Ph.D./New Faculty Consortium Reception
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Thursday, January 19, 2017 |
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8:30 am – 5:30 pm |
Ph.D./New Faculty Consortium
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2:00 pm – 5:00 pm |
Workshop: Making Professional Judgments and Applying Skepticism in Financial Reporting and Auditing
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6:00 pm – 7:30 pm |
Reception
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Friday, January 20, 2017 |
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7:00 am – 8:30 am |
Breakfast
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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
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10:00 am – 10:30 am |
Break
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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
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12:00 pm – 1:30 pm |
Lunch Accounting - 1.0 CH
Speaker: Jennifer C. Ackart, Senior Vice President and Controller, Raymond James Financial, Inc
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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
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3:15 pm – 3:45 pm |
Break
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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
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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
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Saturday, January 21, 2017 |
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7:00 am – 8:30 am |
Breakfast
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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
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10:00 am – 10:30 am |
Break
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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
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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
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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
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3:30 pm – 4:00 pm |
Break
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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
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5:30 pm – 6:30 pm |
Farewell Reception
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