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2019 American Taxation Association Midyear Meeting

Preliminary Agenda

Thursday, February 21, 2019

6:30 am – 5:30 pm

Meeting Registration

   

7:30am – 6:00pm

15th Annual KPMG/ATA Doctoral Consortium
Sponsored by the KPMG Foundation

   

8:30am – 5:30pm

5th Annual ATA Teaching and Curriculum Conference (space is limited; requires an additional registration fee) 
Sponsored by PriceWaterhouseCoopers

   
Friday, February 22, 2019 – ATA Midyear Meeting
   

7:00 am – 5:00 pm

Meeting Registration

   

7:00am – 4:00 pm

Table Top Displays



            



   

7:20am – 7:50am

Continental Breakfast

   

8:00am – 9:30am

1.01 JATA Conference I
Moderator:
Connie Weaver, Texas A&M University

The Relation between Effective Tax Rates and Firm Profitability
Erin Henry, University of Memphis
Richard Sansing, Dartmouth College and CentER, Tilburg University
Discussant: Michael Donohoe, University of Illinois

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

1.02 JLTR Conference
Moderator: Janie Whiteaker-Poe, Baylor University

The Marriage Tax Penalty and Johnson v. United States: Time for a New Challenge
Christine Cheng, University of Mississippi
Marc Morris, Southern Illinois University
Amy J. N. Yurko, Duquesne University
Discussant: Richard Barnes, North Carolina State University

Are Benefits Paid Under New York’s Paid Family Leave Law Includible in Federal Gross Income?
Richard S. Barnes, North Carolina State University
Discussant: Amy Yurko, Duquesne University

Panel: The Tax Research Process
Presenters: Hughlene Burton, University of North Carolina-Charlotte
Roby Sawyers, North Carolina State University
Blaise Sonnier, University of Colorado-Colorado Springs

   

9:30am – 10:00am

Break

   

10:00am – 11:30am

2.01 JATA Conference II
Moderator: Connie Weaver, Texas A&M University

The Impact of Tax Incentive Structure On Taxpayers' Retirement Savings Decisions
Andrew Cuccia, University of Oklahoma
Marcus Doxey, University of Alabama
Shane Stinson, University of Alabama
Discussant: Amy Hageman, Kansas State University

How Tax Enforcement Disparately Affects Domestic Corporations around the World
Brian Williams, Indiana University
Lisa De Simone, Stanford University
Bridget Stomberg, Indiana University
Discussant: Jeffrey Hoopes, University of North Carolina

2.02 International Tax Update
Presenters:
Michael DiFronzo, PwC
Prae Kriengwatana, PwC

2.03 Federal Tax Redefined Post Tax Reform
Presenters:  Ken Beck, EY National Tax 
Alison Jones, EY National Tax

   

11:35am – 12:40pm

Lunch - JATA Conference 25TH Anniversary Celebration

   

12:50pm – 2:00pm

3.01 Tax Reporting
Moderator: Christina Lewellen, North Carolina State University

Does Private Country-by-Country Reporting Deter Tax Avoidance & Income Shifting? Evidence from BEPS Action Item 13
Preetika Joshi, York University
Discussant: Marcel Olbert, University of Mannheim

The Long Arm of the U.S. Tax Law: Participation Rates and Costs related to FATCA
Andrew Belnap, University of North Carolina – Chapel Hill
Jacob Thornock, Brigham Young University
Braden Williams, University of Texas at Austin
Discussant: Anh Persson, Michigan State University

Are Tax Havens and Offshore Financial Centers Cracked Down? A Study on the International Standard of Exchange of Information on Request
Yijun Li, University of Kansas
Mark Ma, American University
Discussant: Christina Lewellen, North Carolina State University

3.02 Taxes and Corporate Decisions
Moderator: Dan Lynch, University of Wisconsin – Madison

Capital Structure: Debt, Equity, and Government Subsidies
Ryan Hess, University of Texas at Austin
Discussant: Dan Lynch, University of Wisconsin - Madison

The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions
Fabio Gaertner, University of Wisconsin - Madison
Dan Lynch, University of Wisconsin - Madison
Mary Vernon, University of Wisconsin - Madison
Discussant: Frank Murphy, University of Connecticut

Whose Taxes Matter? The Effects of Institutional Ownership on Dividend Payout Policy around Tax Rate Changes
Trent Krupa, University of Connecticut
Steve Utke, University of Connecticut
Discussant: Matthew Erickson, Virginia Tech University

3.03 Accounting for Income Taxes (ASC 740) Hot Topics
Presenter: Chris Barton, Deloitte Tax LLP

   

2:10pm – 3:25pm

4.01 Teaching Innovation Award: Visualizing the Forest for the Trees: Arbor Corporation’s Country-by-Country Reporting
Susan Convery, Michigan State University
Severin Grabski, Michigan State University
Edmund Outslay, Michigan State University

4.02 Tax Disclosures
Moderator: Michelle Hutchens, University of Illinois at Urbana-Champaign

The Determinants and Information Content of Management Voluntary Effective Tax Rate Guidance
Xi (Novia) Chen, University of Houston
Sabrina Chi, Texas Tech University
Terry Shevlin, University of California - Irvine
Discussant: Anne Ehinger, Florida State University

The Impact of Increased Tax Return Reporting on Financial Statement Tax Disclosure Quality
Michelle Harding, Virginia Tech University
Discussant: Michelle Hutchens, University of Illinois at Urbana Champaign

Voluntary Disclosure, Competition, and Litigation Risk: Evidence from the American Taxpayer Relief Act of 2012
Frank Murphy, University of Connecticut
Sarah Parsons, University of Connecticut
Discussant: Jennifer Glenn, Texas A&M University

4.03 Who Influences Corporate Taxes?
Moderator: Brian Wenzel, McGill University

Auditor Tax Advisory Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?
Wayne Nesbitt, Michigan State University
Anh Persson, Michigan State University
Joanna Shaw, Michigan State University
Discussant: Brian Wenzel, McGill University

The Reputation Costs of Tax Avoidance: Evidence from Glassdoor.com Employee Surveys
Yoojin Lee, Cal State University – Long Beach
Shaphan Ng, University of California – Irvine
Terry Shevlin, University of California – Irvine
Aruhn Venkat, University of California – Irvine
Discussant: Shannon Chen, University of Arizona

What Happens after the Wedding? Debtholders’ Reaction to Tax Avoidance
Mariya Letdin, Florida State University
Cathryn Meegan, Florida State University
Miles Romney, Florida State University
Clemon Sirmans, Florida State University
Discussant: Paul Demere, University of Georgia

   

3:25pm – 3:45pm

Break

   

3:45pm – 5:00pm

Plenary: Tax Policy in a Period of Fiscal Crisis
Moderator: Catherine Rampell, The Washington Post

Panelists:
William Gale, Brookings Institution
Len Burman, Urban Institute and Syracuse University
Martin A. Sullivan, Tax Analysts

   

5:30pm – 7:00pm

Reception

   
Saturday, February 23, 2019 – ATA Midyear Meeting
   

7:00am – 11:00 am

Meeting Registration

   

7:00am – 11:00 am

Table top displays

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

   

7:30am – 8:10am

Continental Breakfast

   

8:15am – 9:30am

5.01 Legal Research
Moderator: Janie Whiteaker-Poe, Baylor University

The Application of the SRLY and DCL Rules on MNCs
Melanie McCoskey, University of Akron
Doron Narotzki, University of Akron
Discussant: tba

Feeling GILTI: Tax Strategies for U.S. Multinational Corporations to Navigate the Tax Cuts and Jobs Act
Brett L. Bueltel, University of Southern Indiana
Andrew Duxbury, James Madison University
Discussant: Mark Cowan, Boise State University

Congress Finally Passes (“Skinny”) Carried Interest Legislation: But is it Enough?
Noel P. Brock, Eastern Michigan University
Hughlene A. Burton, University of North Carolina Charlotte
Discussant: Keith Kebodeaux, Texas State University

5.02 Tax Avoidance
Moderator: Allison Koester, Georgetown University

What Is the Influence of Lead Independent Directors on Corporate Tax Policy?
Bo Gao, University of Nebraska - Lincoln
Thomas Omer, University of Nebraska - Lincoln
Discussant: Junwei Xia, Indiana University - Bloomington

Tax Avoidance, Uncertainty, and Firm Risk
Michelle Hutchens, University of Illinois at Urbana-Champaign
Sonja Rego, Indiana University - Bloomington
Brian Williams, Indiana University - Bloomington
Discussant: Allison Koester, Georgetown University

What Happens to Tax Aggressiveness when Workers Enter the Boardroom?
Cristi Gleason, University of Iowa
Sascha Kieback, University of Münster
Martin Thomsen, University of Münster
Christoph Watrin, University of Münster
Discussant: Ben Yost, Boston College

5.03 Income Shifting
Moderator: Jennifer Luchs, University of Connecticut

What Is the Cost of the Indefinitely Reinvested Foreign Earnings (APB 23) Assertion?
Jane Song, University of Georgia
Discussant: Steve Utke, University of Connecticut

Digital Information Technology and Effective Transfer Pricing – Evidence from the Field
Sven-Eric Baersch, Flick Gocke Schaumburg
Marcel Olbert, University of Mannheim
Valentin Quinkler, Kiel University
Discussant: Jing Huang, Virginia Tech University

The Effect of Changes in Income Shifting on Local Managers’ Financial Reporting Decisions
Kenneth Klassen, University of Waterloo
Cinthia Valle Ruiz, IESEG School of Management
Discussant: Jane Song, University of Georgia

   

9:40am – 10:30am

6.01 Teaching Session
Moderator: Leah Diehl, University of Alabama

An Empirical Examination of Corporate Effective Tax Rates Using Data Analytics: Evaluation of Firm-Level and Industry-Level ETR Trends
Christine Cheng, The University of Mississippi
Pradeep Sapkota, Louisiana State University
Amy J. N. Yurko, Duquesne University

Independent Contractors v. Employees: Analyzing Company Practices and Compensation Data to Assess Compliance with IRS Factors
Lucia N Smeal, Georgia State University
A. Faye Borthick, Georgia State University

6.02 Experimental Research in Taxation
Moderator: William Brink, Miami University of Ohio

Consumer Reactions to Tax Avoidance – Evidence from the United States and Germany
Inga Hardeck, European University Viadrina
James William Harden, University of North Carolina – Greensboro
David Upton, University of North Carolina - Greensboro
Discussant: James Lawson, University of Alabama

The Impact of Corporate Tax Management, Voluntary Disclosure, and Economic Development on CSR Perceptions
Shannon Jemiolo, University of Oklahoma
Discussant: William Brink, Miami University of Ohio

6.03 Investor Level Taxes
Moderator: Brad Hepfer, Texas A&M University

Insider Trading Profitability and Capital Gains Taxes
Nathan Goldman, University of Texas at Dallas
Naim Bugra Ozel, University of Texas at Dallas
Discussant: Michelle Nessa, Michigan State University

Investor Taxes and Option Prices
Paul Mason, Baylor University
Steve Utke, University of Connecticut
Discussant: Brad Hepfer, Texas A&M University

   

10:30am – 10:50am

Break

   

11:00am – 12:15pm

7.01 Tax Professionals of the Future: Impact of Enabling Technologies
Presenters:
Christine R. Griffith, KPMG
Lauren Wade, KPMG 

7.02 Other (Non-Federal) Taxes
Moderator: Miles Romney, Florida State University

Consumption Taxes and Corporate Tax Planning - Evidence from European Service Firms
Marcel Olbert, University of Mannheim
Ann-Catherin Werner, University of Mannheim
Discussant: Ben Osswald, University of Wisconsin - Madison

Salty Citizens: Which SALTs Contribute to State-to-State Migration?
Amy Hageman, Kansas State University
Sean Robb, University of Central Florida
Jason Schwebke, University of Central Florida
Discussant: Ryan Hess, University of Texas at Austin

Who Bears the Costs of the Corporate Income Tax? Evidence from State Tax Rate Changes and Firm-Level Accounting Data
Stephen Campbell, University of Mannheim
Yoojin Lee, Cal State University – Long Beach
Terry Shevlin, University of California – Irvine
Aruhn Venkat, University of California – Irvine
Discussant: Miles Romney, Florida State University

7.03 Tax Enforcement
Moderator: Mollie Mathis, Auburn University

Is Tax Planning Best Done in Private?
Jeffrey Hoopes, University of North Carolina – Chapel Hill
Patrick Langetieg, Internal Revenue Service
Edward Maydew, University of North Carolina – Chapel Hill
Michele Mullaney, University of North Carolina – Chapel Hill
Discussant: Dan Wangerin, University of Wisconsin - Madison

Double Trouble: An Analysis of IRS Attention and Financial Reporting
Zackery Fox, University of Oregon
Ryan Wilson, University of Oregon
Discussant: Mollie Mathis, Auburn University

The Unintended Effect of Tax Avoidance Crackdown on Corporate Innovation
Qin Li, Hong Kong Polytechnic University
Mark Ma, American University
Terry Shevlin, University of California – Irvine
Discussant: Braden Williams, University of Texas at Austin

 

12:15 pm

Conclusion of Program

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