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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.
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