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2018 American Taxation Association Midyear Meeting

Preliminary Agenda

Thursday, February 15, 2018
   

7:30am – 6:00pm

14th Annual KPMG/ATA Doctoral Consortium
Sponsored by the KPMG Foundation

   

8:30am – 5:30pm

4th Annual ATA Teaching and Curriculum Conference (space is limited; requires an additional registration fee)
Sponsored by Deloitte

   
Friday, February 16, 2018 – ATA Midyear Meeting
   

7:30am – 4:00pm

Table top displays



            


   

7:45am – 8:20am

Continental Breakfast

   

8:30am – 10:20am

Plenary: Tax Scholarship in Europe: Multidisciplinary, Interdisciplinary and Critical Perspectives
Taxes - 2.2 CH

Four European tax scholars offer some exciting approaches to current tax research drawing from their diverse backgrounds, areas of expertise and recent research projects. The session addresses tax scholarship in its broadest sense as it currently operates in Austria, Ireland, Sweden, and the UK. The presentations should encourage discussion around (i) tax in the classroom, (ii) future directions for tax research in a changing and challenging global context, and (iii) the potential for US/European tax research collaborations.

Moderator: Brigitte Muehlmann, Babson College

Panelists: Emer Mulligan, National University of Ireland, Galway
Erich Kirchler, University of Vienna
Lotta Björklund Larsen, Linköping University
Lynne Oats, University of Exeter Business School

   

10:20am – 10:40am

Break

   

10:40am – 12:10pm

JATA Conference Session 1
Taxes - 1.8 CH

Moderator: Connie D. Weaver, Texas A&M University

"Did the FASB’s Simplification Initiative Increase Errors in Analysts’ Implied ETR Forecasts? Evidence from Early Adoption of ASU 2016-09"
James Brushwood, Colorado State University
Derek Johnston, Colorado State University
Lisa Kutcher, Colorado State University
James Stekelberg, Colorado State University*
Discussant: Rebecca Lester, Stanford University

"Trust and Compliance Effects of Taxpayer Identity Theft: A Moderated Mediation Analysis"
Jonathan Farrar, Ryerson University
Cass Hausserman, Portland State University*
Odette, Pinto, MacEwan University
Discussant: Diana Falsetta, University of Miami

   

12:10pm – 1:30pm

Lunch
Accounting - 1.0 CH

The Deepwater Horizon Claims Process—The Story Behind the Headlines

Introduction: Christine Cheng, Louisiana State University

Speaker: Patrick A. Juneau, Deepwater Horizon Oil Spill Claims Administrator

   

1:30pm – 3:30pm

1.01 JATA Conference Session 2
Taxes - 2.4 CH

Moderator: Connie D. Weaver, Texas A&M University

"The Gift that Keeps on Giving: Stock Returns around CEO Stock Gifts to Family Members"
Jennifer L. Brown, Arizona State University
G. Ryan Huston, Arizona State University
Brian S. Wenzel, McGill University*
Discussant: Stevanie S. Neuman, University of Missouri-Columbia

"The Sources of Declining Effective Tax rates: Insight from Effective Tax Rate Reconciliations"
Katharine Drake, University of Arizona
Russ Hamilton, University of Arizona*
Stephen J. Lusch, Texas Christian University

"The Decreasing Trend in Cash Effective Tax Rates"
Alexander Edwards, University of Toronto
Adrian Kubata, University of Munster*
Terry Shevlin, University of California at Irvine
Discussant: Jacob Thornock, Brigham Young University

   

1:30pm – 2:30pm

1.02 JLTR Conference
Taxes - 1.2 CH

Moderator:  Blaise Sonnier, University of Colorado - Colorado Springs

An Attempt to Distinguish Between a Section 351 Transfer and a B Reorganization
Doron Narotzki, The University of Akron
Melanie McCoskey, The University of Akron

A Legal Analysis of State Tax Policy for Online Sales:  The Recipe from Direct Marketing
A. Kelly Walker, Mississippi State University
Brett L. Bueltel, University of Southern Indiana

   

1:30pm – 2:20pm

1.03 Partnership Hot Topics:  Update on New Legislation, Regulations, and Other Guidance
Taxes - 1.0 CH

This session highlights new legislation, regulations, and other guidance affecting partnerships in 2018.

Speaker:  Michael D. Kohler, Washington National Tax Managing Director, Deloitte

   

2:40pm – 3:30pm

2.01 Tax Reform – Impact of Interest Deductibility Rules on U.S. and Non-U.S. Multinationals
Taxes - 1.0 CH

This session features the Tax Cuts and Jobs Act of 2017 newly enacted interest expense deduction rules and presents issues to both U.S. and Non-U.S. Multinationals and associated accounting for income tax considerations.

Speakers: Chetan Vagholkar, International Tax Partner, KPMG
Christine Griffith, Business Tax Services Partner, KPMG

2.02 Intersection of Big Data, Analytics & the Future of Tax
Taxes - 1.0 CH

This dynamic session discusses how “real world” tax challenges are conquered via data analytic applications.  The presenters use several technology platforms to demonstrate with illustrations.

Speakers:  Sam Weiler, Quantitative Services Senior Manager, EY
Travis Bush, Tax Technology & Transformation Senior Manager, EY

   

3:30pm – 3:45pm

Break

   

3:45pm – 5:00pm

Plenary: Tax Experts and Tax Reform
Taxes – 1.5 CH

Professor Slemrod provides a federal income tax reform review in light of the empirical evidence about the tax code change consequences. He also addresses the role of "expert" economists' use of empirical evidence to inform or mislead the tax reform political debate.

Introduction: Lil Mills, The University of Texas at Austin

Speaker: Joel Slemrod, University of Michigan

   

5:30pm – 7:00pm

Reception

   
Saturday, February 17, 2018 – ATA Midyear Meeting
   

7:30am – 3:30pm

Table top displays

AICPA, Cengage, McGraw-Hill Education, Van-Griner, Wolters Kluwer

   

8:00am – 8:50am

Coffee and Pastries
Pathways to a Sustainable Future
Introduction: Tim Rupert, Northeastern University
Anne Christensen, AAA President, Montana State University

   

9:00am – 10:20am

3.01 Jeopardy - International Tax Edition
Taxes - 1.6 CH

Three lucky contestants will participate in a real life Jeopardy game show—including Double and Final Jeopardy—focusing on all things international taxation.  Doug provides insights on exciting topics including U.S. tax reform, the EU anti-tax avoidance directive and State Aid.  A session not to miss on a Saturday morning in New Orleans!

Presenter: Doug McHoney, International Tax Partner (Integrated Global Structuring co-leader and YouTube personality), PwC

Contestants: T. J. Atwood, University of Arkansas
Gary McGill, University of Florida
Ed Outslay, Michigan State University
Lisa De Simone, Stanford University

3.02 Repatriation Taxes
Taxes - 1.6 CH

Moderator:  Sonja Pippin, University of Nevada - Reno

Repatriation Taxes and Affiliate-level Investment Decisions
Harald Amberger, WU Vienna University
Kevin Markle, University of Iowa
David Samuel, Vienna University of Economics and Business*
Discussant: Anh Persson, Michigan State University

Market Pressure and the Repatriation of Foreign Earnings: Evidence from an SEC Experiment
Jeong-Bon Kim, University of Waterloo
Kenneth Klassen, University of Waterloo
Betty Xing, University of Waterloo*
Discussant: Mollie Mathis, Auburn University

The Repatriation of Earnings Previously Designated as Indefinitely Reinvested in Foreign Countries
Kimberly Krieg, University of Oregon*
Steven Matsunaga, University of Oregon
Ryan Wilson, University of Oregon
Discussant: Michelle Hutchens, University of Illinois at Urbana-Champaign

3.03 Accounting for Income Taxes:  Audit and Financial Reporting Quality
Accounting - 1.6 CH

Moderator:  David Kenchington, Arizona State University

Auditors and the Predictive Power of the Deferred Tax Valuation Allowance
Zhuoli Axelton, Washington State University*
Jeffrey Gramlich, Washington State University
Kathleen Harris, Washington State University
Discussant: Michelle Harding, Virginia Tech

Do Important Tax Fee Clients Affect Income Tax Accrual Quality?
Jian Cao, Florida Atlantic University*
Kellie Carr, Western Michigan University
Joseph Rakestraw, Florida Atlantic University
Discussant: Michelle Nessa, Michigan State University

The Audit Quality Impact of Competition on Firm-Provided Non-Audit Tax Services
Stephen Kuselias, Providence College*
Stephen Perreault, Providence College
Christine Earley, Providence College
Discussant: Michaele Morrow, Suffolk University

   

10:20am – 10:40am

Break

   

10:40am – 12:10pm

4.01 Emerging Legal Research (JLTR facilitated)
Taxes - 1.8 CH

Moderator:  Roby Sawyers, North Carolina State University

Finding a Port in a Non-Safe Harbor:  Implications for Reverse Exchanges after Bartell
Lucia N. Smeal, Georgia State University
Usha Rackliffe, Emory University

Consumer Use Tax Law, Policies, and Compliance
Jon A. Baumunk, The Evergreen State College
Damon M. Fleming, San Diego State University
Steven L. Gill, San Diego State University
Hannah Smith, San Diego State University

JLTR Editor, Roby Sawyers, provides journal insights, discusses expectations for legal research, and offers suggestions on how to transition from empirical to legal research.

4.02 Taxes and Corporate Finance
Taxes – 1.8 CH

Moderator:  Kerry Inger, Auburn University

Do Internal Financial Constraints lead to more Tax Planning? Evidence from the Pension Protection Act of 2006
John Campbell, University of Georgia
Nathan Goldman, University of Texas at Dallas*
Bin Li, University of Texas at Dallas
Discussant: Erin Henry, University of Memphis

The Relation between Firm Dividend Policy and the Predictability of Cash Effective Tax Rates
Matthew Erickson, Virginia Tech*
Discussant: Jeri Seidman, University of Virginia

Net Operating Loss Carryforwards and Corporate Financial Policies
Shane Heitzman, University of Southern California
Rebecca Lester, Stanford University*
Discussant: Christine Dobridge, Federal Reserve .

4.03 Income Tax Compliance: Experimental Research
Taxes – 1.8 CH

Moderator:  Pete Frischmann, Oregon State University

The Effect of Audit Burden on Subsequent Tax Evasion
Amy Hageman, Kansas State University
Ethan LaMothe, University of South Carolina
Mary Marshall, University of South Carolina*
Discussant: Shane Stinson, University of Alabama

The Efficiency of Interactive Voice Response Systems and Tax Collection: A field experiment by the California Franchise Tax Board
Helen Hurwitz, Saint Louis University*
John McGowan, Saint Louis University
Allen Prohofsky, California Franchise Tax Board
Discussant: Donna Bobek Schmitt, University of South Carolina

Are Individuals More Willing to Lie to Tax Software or a Tax Professional? Experimental Evidence
Ethan LaMothe, University of South Carolina*
Donna Bobek Schmitt, University of South Carolina
Discussant: Andrew Cuccia, University of Oklahoma

   

12:10pm – 1:00pm

Luncheon and Table Topics
Taxes – 1.0 CH

Join your colleagues for a networking luncheon and discussion on one of your favorite tax topics! This format is a professional development opportunity focused on small group discussion. Each table has a predetermined topic and discussion leader who will introduce the topic and open it up to the group. Topics will be noted on each table and participants are free to join the table of their choice.

Moderators: Kerry Inger, Auburn University
Rebekah Moore, Northeastern University

Topic

Moderator

Affiliation

ATA Leadership

Jones, Lynn

Mercer University

Behavioral Tax Research

Hageman, Amy

Kansas State University

Behavioral Tax Research

Stinson, Shane

University of Alabama

International Experience in Germany

Frischmann, Pete

Oregon State University

International Tax Research

Hardeck, Inga

European University Viadrina

International Tax Research

Furner, Zhan

East Carolina University

JLTR Journal and Publishing Opportunities

Sawyers, Roby and Sonnier, Blaise

North Carolina State University and University of Colorado, Colorado Springs

State and Local Research

Davis, Ann

Tennessee Tech

Tax Analytics

Muehlmann, Brigitte

Babson College

Tax Avoidance Research

Smith, Hannah

San Diego State University

Tax Disclosure Research

Harding, Michelle

Virginia Tech

Tax Policy Research

Morrow, Michaele

Suffolk University

Tax Reform

Meckfessel, Michele

University of Missouri-St. Louis

Tax Reform

Pippin, Sonja

University of Nevada, Reno

Tax Reform

Mathis, Mollie

Auburn University

Teaching and Research Abroad

Key, Kim

Auburn University

Teaching Flow-Throughs

Cheng, Christine

Louisiana State University

Teaching MBAs

Edwards, Alex

University of Toronto

Teaching Millennials

Sadler, Abbie

Oklahoma State University

Teaching Tax Online

LaMothe, Ethan

University of South Carolina

Teaching Tax Research

Garcia, Joana

John Carroll University

VITA

Adams, Mollie

Bradley University

Teaching a tax PhD seminar

Drake, Katharine

University of Arizona

Tax Professional Research

Marshall, Mary

University of South Carolina

Tax Avoidance Research

Stancill, Alan

Mississippi State University

Teaching Individual Taxation

Jurney, Susan

Oklahoma City University

Tax Issues in M&A

Romney, Miles

Florida State University

Teaching Individual Taxation

Brown, Bonnie

University of Missouri, Kansas City

 

   

1:00pm – 1:50pm

5.01 Innovations in Teaching Tax
Taxes – 1.0 CH

Moderator:  Catherine Cleaveland, Kennesaw State University

The Not So Pokey Hokies
Mollie T. Adams, Bradley University
Kerry K. Inger, Auburn University
Michele D. Meckfessel, University of Missouri – St. Louis

A Case Integrating Financial and Tax Accounting Using the Balance Sheet Approach for Income Taxes
Melissa P. Larson, Brigham Young University
Troy K Lewis, Brigham Young University
Brian C. Spilker, Brigham Young University

5.02 Accounting Standards and Income Taxes
Taxes – 1.0 CH

Moderator:  Brad Lindsey, Utah State University

The Impact of Standard Setting on Individual Investors: Evidence from SFAS 109
Michelle Hutchens, University of Illinois at Urbana-Champaign*
Sonja Rego, Indiana University – Bloomington
Brian Williams, Indiana University - Bloomington
Discussant: Nathan Goldman, University of Texas at Dallas

Does Diminishing the Financial Accounting Benefits of Innovative Activities Reduce Innovation?
Braden Williams, University of Texas at Austin
Brian Williams, Indiana University – Bloomington*
Discussant: Miles Romney, Florida State University

5.03 Perceptions of Fairness in Income Tax
Taxes - 1.0 CH

Moderator:  Alex Edwards, University of Toronto

The Incidence, Valuation and Management of Tax-related Reputational Costs: Evidence from a Period of Protest
Dan Dhaliwal, University of Arizona
Theodore Goodman, Purdue University
P.J. Hoffman, Purdue University*
Casey Schwab, Indiana University – Bloomington
Discussant: Shannon Chen, University of Arizona

Why Pay Our Fair Share? How Perceived Influence over Laws Affects Tax Evasion
Paul Mason, Baylor University
Steve Utke, University of Connecticut*
Brian Williams, Indiana University – Bloomington
Discussant: Shannon Chen, University of Arizona

   

2:00pm – 2:50pm

6.01 Increasing Student Interest in Tax Careers
Taxes – 1.0 CH

A shortage continues for students choosing tax careers. Do you struggle to showcase tax as a career choice? This session discusses strategies the ATA, universities, and accounting firms use to increase students’ interest in tax careers; and how these strategies can be adapted to meet institution/program needs.

Moderator: Tracy Noga, Bentley University

Panelists:
Holly Thomas, KPMG
Ben Stanga, PwC
Tracy Noga, Bentley University

6.02 External Tax Service Providers
Taxes – 1.0 CH

Moderator:  Catherine Cleaveland, Kennesaw State University

Big 4 Affiliation, Tax Expertise, and the Art of Avoiding Taxes: Do the Big 4 Practice what they Preach?
Bradley Blaylock, University of Oklahoma
Anastasios Elemes, Essec Business School*
Discussant: Junwei Xia, Indiana University – Bloomington

Law Firms as Tax Service Providers
Andrew Acito, Michigan State University;
Michelle Nessa, Michigan State University*
Discussant: Junwei Xia, Indiana University – Bloomington

6.03 Taxes and Competition
Taxes – 1.0 CH

Moderator:  Rebekah Moore, Northeastern University

Do U.S. Multinational Firms Benefit from Competitive Tax Advantages through Advance Tax Rulings in Europe?
Tobias Bauckloh, University of Kassel
Inga Hardeck, European University Viadrina*
Patrick Wittenstein, University of Hamburg
Bernhard Zwergel, University of Kassel
Discussant: Lisa De Simone, Stanford University

The Competitive Effects of the American Jobs Creation Act of 2004
Michael Donohoe, University of Illinois at Urbana-Champaign
Hansol Jang, University of Illinois at Urbana-Champaign*
Petro Lisowsky, University of Illinois at Urbana-Champaign
Discussant: Lisa De Simone, Stanford University

   

2:50pm – 3:10pm

Break

   

3:10pm – 4:00pm

7.01 Alternative Data Sources
Taxes – 1.0 CH

Would you like to partner with IRS staff on tax administration research projects? Join Mike Weber, economist with the IRS Statistics of Income (SOI) Division and responsible for the IRS SOI Return Public-Use File, as he discusses the data sources and opportunities for outside researchers.

Introduction and Moderator: Erin Henry, Memphis University

Speaker: Mike Weber, IRS Statistics of Income

7.02 International Tax I
Taxes – 1.0 CH

Moderator:  Pete Frischmann, Oregon State University

Measuring Tax Complexity across Countries - A Survey Based Approach
Thomas Hoppe, Universität Paderborn*
Deborah Schanz, Ludwig-Maximilians-Universitaet
Susann Sturm, Ludwig-Maximilians-Universitaet
Caren Sureth-Sloane, Universität Paderborn
Discussant: Brian Wenzel, McGill University

Tax Haven Incorporation and the Cost of Capital
Christina Lewellen, North Carolina State University*
Landon Mauler, Florida State University
Luke Watson, University of Florida
Discussant: Brad Hepfer, Texas A&M University

7.03 Taxation of Capital Gains
Taxes – 1.0 CH

Moderator:  Brigitte Muehlmann, Babson College

Capital Gains Taxation and Funding for Start-up Firms
Alex Edwards, University of Toronto*
Maximilian Todtenhaupt, University of Mannheim
Discussant: Frank Murphy, University of Connecticut

Capital Gains Taxes and the Market Response to Earnings Announcements
Greg Clinch, University of Melbourne
Bradley Lindsey, Utah State University
William Moser, Miami University*
Discussant: Frank Murphy, University of Connecticut

   

4:10pm – 5:00pm

8.01 Pecha Kucha
Taxes – 1.0 CH
20 Slides, 20 Seconds Each. Don't blink.

Moderator: Kirsten Cook, Texas Tech University

Be a Better Teacher
Edward Monsour, California State University—Los Angeles

Create Video Lectures and Tutorial Easily: Explain Everything
Candace Witherspoon, Valdosta State University

Model Tax Curriculum? Is it?
Jane Livingstone, Western Carolina University

Tax Education: Classroom and Experiential Learning—Utilizing the Right Mix to Educate and Motivate
Barry Palatnik, Stockton University
Leo Previti, Stockton University

8.02 International Tax II
Taxes – 1.0 CH

Moderator:  Christine Cheng, Louisiana State University

Transfer Pricing and the Decision-making Authority of the Tax Function in Multinational Companies
Marcel Olbert, University of Mannheim*
Jost Heckemeyer, Kiel University, ZEW Mannheim
Sven-Eric Baersch, Flick Gocke Schaumburg
Discussant: Scott Rane, Texas A&M University

Directors’ International Work Experience and Tax Avoidance
Amanda Gonzales, University of Nebraska-Lincoln*
Kathleen Harris, Washington State University
Thomas Omer, University of Nebraska-Lincoln
Discussant: Cathryn Meegan, Florida State University

8.03 Foreign Cash Holdings
Taxes – 1.0 CH

Moderator:  Erin Henry, University of Memphis

Do the Agency Costs of Foreign Cash Holdings Affect the Cost of Debt?
Dan Dhaliwal, University of Arizona
Matthew Erickson, Virginia Tech
Nathan Goldman, University of Texas at Dallas*
Linda Krull, University of Oregon
Discussant: Mary Vernon, University of Wisconsin

The Persistence and Pricing Implications of Changes in Multinational Firms’ Foreign Cash Holdings
Xi (Novia) Chen, University of Houston*
Peng-chia Chiu, The Chinese University of Hong Kong
Terry Shevlin, University of California-Irvine
Discussant: Mehmet Kara, Texas A&M University

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