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We gratefully acknowledge the KPMG Foundation for their generous support for the Midyear Meeting and Ph.D./New Faculty Consortium

2018 International Accounting Section Midyear Meeting

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Wednesday, January 17, 2018
   
6:00 pm – 8:00 pm Ph.D./New Faculty Consortium Reception

Thursday, January 18, 2018
   
8:30 am – 5:00 pm Ph.D./New Faculty Consortium

2:00 pm – 5:00 pm Workshop:
The application of the new revenue standard in the media and entertainment industry; Managing cyber and fraud risks in today’s complex environment

6:00 pm – 7:30 pm Reception

Friday, January 19, 2018
   
7:00 am – 8:30 am Breakfast

8:30 am – 10:00 am Welcome and Plenary Session
Accounting - 1.8 CH

Welcome
Speaker: Christopher J. Skousen, Utah State University

2017 Regulatory Update
Moderator: Stephani A. Mason, DePaul University

Panelists: George Wilfert, PCAOB
Adam Smith, PCW

10:00 am – 10:30 am Break

10:30 am – 12:00 pm Concurrent Sessions

Session 1.01: Information Usefulness

Accounting - 1.8 CH
Moderator: Albert K. Mensah, City University of Hong Kong

Sustainability Reporting in the Auto Industry: The Case of Ford Motor Company
Wayne G. Bremser, Villanova University
Eva K. Jermakowicz, Tennessee State University
Alan Reinstein, Wayne State University

The Effect of Shortened Reporting Lag on the Usefulness of Form 20-F
Zhenfeng Liu, University of Michigan–Flint
Stephen Wen-Jen Lin, Florida International University
Yicheng Kang, Bentley University

Information Environment and Interfirm Alliance: International Evidence
Feng Gao, Rutgers, The State University of New Jersey, Newark and New Brunswick
Rong Zhong, University of Illinois at Chicago

Session 1.02: Auditing Engagement Partners
Accounting - 1.8 CH
Moderator: Wu-Po Liu, Florida International University

Do Client Firms Benefit from Mandatory Engagement Partner Signature?
Min Liu, Brooklyn College–CUNY
Kose John, New York University
Jayanthi Sunder, The University of Arizona
Discussant: Chunlai Ye, Texas A&M International University

Engagement Partner Quality, Costs of Capital, and Valuation
Kose John, New York University
Min Liu, Brooklyn College–CUNY
Discussant: Wu-Po Liu, Florida International University

Session 1.03: IFRS Adoption
Accounting - 1.8 CH
Moderator: Robert K. Larson, University of Cincinnati

Mandatory IFRS Adoption and Changes in Default Prediction Accuracy
Elizabeth Gutierrez, Universidad de Chile

The Effects of Mandatory IFRS Adoption on Financial Reporting Quality: Evidence from non-E.U. Countries
Josué Braga, Federal University of Bahia
Enforcement and Cash Flow Management to Delay

Goodwill Impairments under IFRS
Andrei Filip, ESSEC Business School
Gerald Lobo, University of Houston
Luc J. Paugam, HEC Paris

12:00 pm – 1:30 pm Lunch
Accounting - 1.0 CH
Speaker: Jenn Hirsch, EY

1:45 pm – 3:15 pm Concurrent Sessions

Session 2.01: Creating Realistic Cases: A Workshop
Accounting - 1.8 CH
Moderator: Gia M. Chevis, Baylor University Natalie Tatiana Churyk, Northern Illinois University
Mahendra Gujarathi, Bentley University Session

Session 2.02: Effects of Changes in Standards
Accounting - 1.8 CH
Moderator: Chuong Do, Oklahoma State University

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality
Bin Li, The University of Texas at Dallas
Gianfranco Siciliano, Bocconi University
Mohan Venkatachalam, Duke University
Discussant: Chuong Do, Oklahoma State University

For Better or for Worse? The Economic Consequences of Frequent Accounting Standard Changes
Melanie Demirtas, Frankfurt School of Finance & Management
Joerg R. Werner, Frankfurt School of Finance & Management
Discussant: Robert K. Larson, University of Cincinnati

Session 2.03: Non-Traditional Disclosures
Accounting - 1.8 CH
Moderator: Albert K. Mensah, City University of Hong Kong

Non-Financial Disclosure and Corporate Reputation: Evidence from Firms’ Facebook Communication
Janine Maniora, Technical University of Dortmund
Christiane Pott, Technical University of Dortmund
Discussant: Felix Thielemann, St. Gallen University

Non-GAAP Reporting and Cost of Debt: Evidence from Regulation G
Felix Thielemann, University of St. Gallen
Tami Dinh, University of St. Gallen
Helen Kang, UNSW Sydney
Discussant: Janine Maniora, Technical University of Dortmund

Session 2.04: Audit Market
Accounting - 1.8 CH
Moderator: Min Liu, Brooklyn College–CUNY

The Effect of Audit Market Structure Change on Audit Pricing: Evidence from China
Lina Li, The University of Auckland
Steven F. Cahan, The University of Auckland

Do Big 4 Audit Firms Around the World Approach Monopoly Pricing When Audit Market Concentration is High?
Joshua Gunn, University of Pittsburgh
Brett Shinji Kawada, San Diego State University
Paul N. Michas, The University of Arizona

Corruption and Audit Market Concentration: An International Investigation
Lin-Hui Yu, National Taiwan University
Rong-Ruey Duh, National Taiwan University
Chunlai Ye, Texas A&M International University

3:15 pm – 3:45 pm Break

4:00 pm – 5:30 pm Concurrent Sessions

Session 3.01: New and Emerging Issues in International Accounting Research
Accounting - 1.8 CH
Moderator: Robert K. Larson, University of Cincinnati

Panelists: Giorgio Gotti, The University of Texas at El Paso
Paul Munter, KPMG LLP
Donna Street, University of Dayton
Changjiang Wang, University of Cincinnati

Session 3.02: Reporting Issues
Accounting - 1.8 CH
Moderator: Assma M. Sawani, University of Colorado Colorado Springs

Accounting Standards and the Disclosure Problem: A Way Forward
Hamilton Elkins, University of Saskatchewan
Gary Entwistle, University of Saskatchewan
Discussant: Albert K. Mensah, City University of Hong Kong

Foreign Institutional Ownership and the Choice between Public and Private Debt
Jinshuai Hu, Xiamen University
Albert K. Mensah, City University of Hong Kong
Albert Tsang, Schulich School of Business, York University
Discussant: Gary Entwistle, University of Saskatchewan

Session 3.03: Audit Quality
Accounting - 1.8 CH
Moderator: HakJoon Song, California State University, Dominguez Hills

The Effect on Audit Quality of Resource Allocation across CPA Ranks at Audit Engagement Level and Audit Firm Level
Ho-Young Lee, Yonsei University
Scott Whisenant, The University of Kansas
Joanne Choi, Bentley University
Discussant: John Ziyang Zhang, University of Liverpool

Do Banks Audited by Specialists have Less Real Activities Management? Evidence from Repurchase Agreements
John Ziyang Zhang, University of Liverpool
Neil L. Fargher, The Australian National University
Discussant: Jooanne Choi, Bentley University

Session 3.04: Analysts and Markets
Accounting - 1.8 CH
Moderator: Minna Yu, Monmouth University

Do Analysts Blow the Whistle on the Risk of Material Misstatement in China? A Multi-Phase Perspective on Accounting Information
Weijia Hu, Jilin University of Finance and Economics
Christopher J. Skousen, Utah State University

Does Risk Factor Disclosure Really Help Analysts?
Mei Zhao, Nankai University
Yun Ke, Brock University
Yi Yao, Nankai University

The Effect of Fair Value Versus Historical Cost Reporting Models on Analyst Behavior
Chunlai Ye, Texas A&M International University
Lin-Hui Yu, National Taiwan University

Employee Protection and Earnings Opacity
Re-Jin Guo, University of Illinois at Chicago
Inder K Khurana, University of Missouri-Columbia
Rong (Irene) Zhong, University of Illinois at Chicago

6:00 pm – 7:30 pm Reception

Saturday, January 20, 2018
   
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: Long Chen, George Mason University

The Influence of Country-Level Religiosity on Accounting Conservatism
Matt Bjornsen, Oklahoma State University
Chuong Do, Oklahoma State University
Thomas C. Omer, University of Nebraska–Lincoln
Discussant: Sanjian Zhang, California State University, Long Beach

Financial Reporting Quality and Alternative Route to Financing: Evidence from Chinese Firms Seeking
Major U.S. Stock Exchange Listing
Stephen Miller, University of Houston
Tina Xiaohang Wang, University of Houston
Discussant: William Cready, University of Texas at Dallas

10:00 am – 10:30 am Break
Sponsored by Journal of International Accounting, Auditing and Taxation

10:30 am – 12:00 pm Concurrent Sessions

Session 4.01: Cross-Disciplinary Publishing Editors Panel
Accounting - 1.8 CH
Moderator: Stephani A. Mason, DePaul University

Editors from Journal of International Business Studies Journal of Business Ethics
Management Science
Corporate Governance: An International Review

Session 4.02: Stock Markets I
Accounting - 1.8 CH
Moderator: Chuong Do, Oklahoma State University

Market Reaction to OTCQX International Market Listing
Myung Sub (Martin) Kim, Florida International University
Discussant: Roger Silvers, The University of Utah

The Influence of Cross-Border Cooperation on Market Quality
Roger Silvers, The University of Utah
Discussant: Myung Sub (Martin) Kim, Florida International University

Session 4.03: Information Quality
Accounting - 1.8 CH
Moderator: Mengyu Ma, Florida International University

Opacity of Opportunistic Income Smoothing: International Evidence
C.S. Agnes Cheng, The Hong Kong Polytechnic University
Yue HU, The Hong Kong Polytechnic University
Shuo Li, The Hong Kong Polytechnic University
Yuxiang Zhong, Xi’an Jiaotong University
Discussant: Jidong Zhang, Winona State University

Post-Earnings Announcement Drift in Latin America
Ervin L. Black, The University of Oklahoma
Gerlando Lima, University of Illinois at Urbana-Champaign
Veronica de Faitma Santana, University of São Paulo
Discussant: Elizabeth Gutierrez, Universidad de Chile

Session 4.04: Culture and Institutional Influences
Accounting - 1.8 CH
Moderator: Long Chen, George Mason University

Standards or Incentives? What Determines Financial Reporting Transparency for Defined Benefit Pension Assets?
Divya Anantharaman, Rutgers, The State University of New Jersey
Elizabeth Chuk, University of California, Irvine

Is Disclosure Transparency a Panacea to IPO? Underpricing?
Isabel Wang, Michigan State University

Employee Protection and Earnings Opacity
Re-Jin Guo, University of Illinois at Chicago
Inder K Khurana, University of Missouri-Columbia
Rong (Irene) Zhong, University of Illinois at Chicago
12:00 pm – 1:30 pm Lunch
Pathways to a Sustainable Future
Speaker:
  Marc Rubin, President-Elect, AAA

2:00 pm – 3:30 pm Concurrent Sessions

Session 5.01: Cancelled

Session 5.02: Stock Markets II
Accounting - 1.8 CH
Moderator: Qing Burke, Miami University

CFO Resignation in IPO years, Pre-IPO Earnings Management and Post-IPO Performances: Evidence from Newly-listed Chinese Companies
Yingwen Guo, Nanjing University
Jingjing Li, Sun Yat-sen University
Jianping Liu, Sun Yat-sen University
Discussant: Qing Burke, Miami University

Does the Threat of Takeover Discipline Managers? New Evidence from the Foreign Investment and National Security Act
David Godsell, University of Illinois at Urbana-Champaign
Discussant: Yingwen Guo, Nanjing University

Session 5.03: Financial Reporting Transparency
Accounting - 1.8 CH
Moderator: Paul N. Michas, The University of Arizona

IFRS Adoption and Litigation Risk: Evidence from Directors’ and Officers’ Liability Insurance
Brian Matthew Burnett, Biola University
Daphne Hart, London School of Economics and Political Science
Paige Harrington Patrick, University of Washington

Is Accounting the 'English' Language of Business? The Role of Language in IFRS Adoption
Emily Anne Shafron, The University of Georgia
Xinjiao Guan, National University of Singapore

Is It Worth Having the Sopranos on Board? Corporate Governance Pollution and Organized Crime in Italy.
Pietro Andrea Bianchi, University of Miami
Antonio Marra, Università Commerciale Luigi Bocconi
Donato Masciandaro, Bocconi University
Nicola Pecchiari, Bocconi University

Potential Prison Time and Earnings Management
Claire Costin, University of Texas-San Antonio
Joseph R. Rakestraw, Florida Atlantic University

Session 5.04: Corporate Governance
Accounting - 1.8 CH
Moderator: Weerapat Go Attachot, Babson College

Sovereign Wealth Funds and Executive Compensation
David Godsell, University of Illinois at Urbana-Champaign
Jin Xu, Virginia Polytechnic Institute and State University

The Effect of Bonus Deferral on Managers’ Investment Decisions
Mandy Man-sum Cheng, UNSW Sydney
Tami Dinh, University of St. Gallen
Wolfgang Schultze, University of Augsburg
Maria Assel, University of Augsburg

Directors’ International Work Experience and Tax Avoidance
Amanda Lee Gonzales, University of Nebraska–Lincoln
Kathleen Harris, Washington State University
Thomas C. Omer, University of Nebraska–Lincoln

Investment in Internal Auditing and Governance Characteristics: Evidence from S. Korea
Ho-Young Lee, Yonsei University
Jin Wook Kim, Konkuk University
Hyun Young Park, Yonsei University

3:30 pm – 4:00 pm Break

4:00 pm – 5:30 pm Concurrent Sessions

Session 6.01: Investor Protections
Accounting - 1.8 CH
Moderator: Jidong Zhang, Department of Accounting, Winona State University

Corporate Governance, Earnings Management and Firm Performance: An International Comparison
Hong Kim Duong, Salisbury University
Helen Kang, UNSW Sydney
Stephen Brian Salter, Middle Tennessee State University
Discussant: Charles Shi, National University of Singapore

The Role of Big 4 Auditors in the Global Primary Market: Does Audit Quality Matter Most When Investors Are Protected Least?

Charles Shi, National University of Singapore
Inder K. Khurana, University of Missouri
Chenkai Ni, Fudan University
Discussant: Hong Kim Duong, Salisbury University

Session 6.02: Chinese Stock Exchanges
Accounting - 1.8 CH
Moderator: David Godsell, University of Illinois at Urbana-Champaign

Catering through Disclosure: Evidence from Shanghai-Hong Kong Connect
Aaron Yoon, Harvard University
Discussant: David Godsell, University of Illinois at Urbana-Champaign

Split-Day Trading on Shanghai Stock Exchange and Implications for Information Flow
A. Rashad Abdel-Khalik, University of Illinois at Urbana-Champaign
Richard M. Crowley, Singapore Management University
Xiang Li, Nanjing University
Discussant: Fu-Hsuan Hsu, National Taiwan University


Note: The CPE Fields of Study curriculum is divided into twenty 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.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

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