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American Accounting AssociationFinancial Accounting and Reporting Section
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Registration Information |
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Preliminary Program
Doctoral Consortium
Preliminary Program
| Friday, January 25, 2008 | |
| 7:00 am - 5:00 pm | FARS Registration |
| 8:00 am - 11:30 am | Doctoral Consortium |
| 12:00 pm - 1:30 pm | Luncheon |
| 2:00 pm - 3:15 pm | Plenary Session: Lost In Translation: IFRS/GAAP Differences . |
| 3:15 pm - 3:30 pm | Break |
| 3:30 pm - 5:00 pm | Plenary Session: FASB Update |
| 6:00 pm - 7:30 pm | Reception |
| Saturday, January 26, 2008 | |
| 7:00 am - 2:00 pm | Registration |
| 7:00 am - 8:00 am | Continental Breakfast |
| 8:00 am - 9:30 am | Session 1: Perspectives on Accounting Research Session 2: Information Intermediaries and Capital Markets Mei Cheng, University of Arizona and Monica Neamtiu, University of Arizona - An Empirical Analysis of Changes in Credit Rating Properties: Timeliness, Stability, and Accuracy Julia M. D'Souza, Cornell University, K. Ramesh, Michigan State University and Min Shen, George Mason University - The Interdependence between Institutional Investor Stock Ownership and Information Dissemination by Capital Market Data Aggregators Michael B. Clement, University of Texas at Austin, Jeffrey Wade Hales, University of Texas at Austin and Yanfeng Xue, University of Texas at Austin - When Do Financial Analysts Look to Others for Answers? Discussants: Session 3: Executive Compensation and Performance Evaluation Ana M. Albuquerque, Boston University - Do Growth Options Firms Use Less Relative Performance Evaluation? Brian D. Cadman, Northwestern University, Tjomme O. Rusticus, Northwestern University and Jayanthi Sunder, Northwestern University - Option Grant Vesting Periods: Determinants and Consequences Mary Ellen Carter, University of Pennsylvania, Billy S. Soo, Boston College and Valentina Zamora, Boston College - Market Valuation of Stock Option Compensation: Changes in Sentiment or Reporting? Discussant: Session 4: Economic Consequences of Financial Reporting Standards and Practices Nerissa C. Brown, University of Southern California, Christiane Strohm, University of Muenster and Andreas Wömpener, University of Muenster - The Effect of Internal Control Regulation on Earnings Quality: Evidence from Germany* Lawrence D. Brown, Georgia State University and Yen-Jung Lee, Georgia State University - The Determinants and Consequences of Changes in Executive Option-Based Compensation around the Issuance of SFAS 123R Hans Bonde Christensen, University of Manchester, Edward Lee, University of Manchester and Martin Walker, University of Manchester - Incentives or Standards: What Determine Accounting Quality Changes Around IFRS Adoption? Discussants: Session 5: Determinants of Management Disclosures Francois Brochet, Harvard Business School, Lucile C. Faurel, New York University and Sarah E. McVay, University of Utah - Earnings Guidance Around Management Turnover Benjamin Lansford, Northwestern University, Baruch Itamar Lev, New York University and Jenny Tucker, University of Florida - Why Do Firms Issue Disaggregated Earnings Guidance? The Archival Evidence Steven R. Matsunaga, University of Oregon and Eric Yeung, University of Georgia - Evidence on the Impact of a CEO's Financial Experience on Quality of the Firm's Financial Reports and Disclosures Discussant: |
| 9:30 am - 10:00 am | Break |
| 10:00 am - 11:30 am | Session 6: Educating Future Preparers, Auditors and Readers of Financial Statements Penalists: To be announced Session 7: Earnings Management Mechanisms Brad Badertscher, University of Notre Dame - Overvaluation and its Effect on Management's Choice of Alternative Earnings Management Mechanisms Daniel A. Cohen, New York University, Raj Mashruwala, Washington University, St. Louis and Tzachi Zach, Washington University, St. Louis - The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data Paricia M. Dechow, University of California, Berkeley, Weili Ge, University of Washington, Chad R. Larson, University of Michigan at Ann Arbor and Richard G. Sloan, Barclays - Predicting Material Accounting Manipulations Discussants: Session 8: Accounting Conservatism Stefan Henschke, University of Cologne, Carsten Homburg, University of Cologne and Julia Nasev, University of Cologne - Conservatism Correction in Linear Information Models* Anup Srivastava, Texas A&M University and Senyo Y. Tse, Texas A&M University - What Drives Changes in Accounting Conservatism? The Effects of the Promptness of Recognizing Anticipated Gains versus Losses on Conservatism Anwer S. Ahmed, Texas A&M University and Scott Duellman, State University of New York - Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions Discussants: Session 9: Sarbanes-Oxley -- Consequences and Externalities Joy Begley, University of British Columbia, Qiang Cheng, University of British Columbia and Yanmin Gao, University of Alberta - The Impact of the Sarbanes-Oxley Act on Information Quality in Capital Markets Maria E. Nondorf, University of California, Berkeley, Zvi Singer, McGill University and Haifeng You, Barclays - A Study of Firms Surrounding the Threshold of Sarbanes-Oxley Section 404 Compliance Yu Gao, University of Minnesota - Twin Cities - The Sarbanes-Oxley Act and the Choice of Bond Market By Foreign Firms Discussant: Session 10: Characteristics of Analyst Forecasts Mei Feng, University of Pittsburgh and Sarah E. McVay, University of Utah - Analysts' Incentives to Follow Management Guidance: The Case of Equity Offerings Asher Curtis, University of Utah and Julian Yeo, Columbia University - The Extent and Duration of Analysts' Optimistic Expectations of Initial Public Offer Firms Allen H. Huang, Duke University - Determinants of Analyst Specialization Discussants: |
| 12:00 pm - 1:30 pm | Lunch Accounting - Update - 1 CH Speaker: Stephen Ryan - Accounting in and for the Subprime Crisis. |
| 2:00 pm - 3:30 pm | Session 11: Fundamentals, Earnings Predictability and Firm Value Wan-Ting Wu, Arizona State University - The Forward P/E Ratio and Earnings Growth Ilia D. Dichev, University of Michigan at Ann Arbor and Vicki Wei Tang, University of Michigan at Ann Arbor - Earnings Volatility and Earnings Predictability Ashiq Ali, University of Texas at Dallas, Mustafa Ciftci, University of Manitoba and William M. Cready, University of Texas at Dallas - Do Investors Underestimate the Effect of R&D on Future Earnings?* Discussants: Session 12: Corporate Governance and the Quality of Accounting Information Feng Li, University of Michigan at Ann Arbor and Suraj Srinivasan, University of Chicago - Corporate Governance When Founders are Directors* Shiva Sivaramakrishnan, University of Houston and Shaokun Carol Yu, Northern Illinois University - On the Association between Corporate Governance and Earnings Quality Clara Xiaoling Chen, University of Southern California, Hai Lu, University of Toronto and Theodore Sougiannis, University of Illinois at Urbana-Champaign - Does Corporate Governance Mitigate the 'Stickiness' of Selling, General and Administrative Costs? Discussant: Session 13: Effect of Monitoring on Managerial Incentives and Firm Value Shuping Chen, University of Washington, Xia Chen, University of British Columbia, Qiang Cheng, University of British Columbia and Terry J. Shevlin, University of Washington - Founding Family Ownership and Tax Aggressiveness Gus De Franco, University of Toronto, Ole-Kristian Hope, University of Toronto and Stephannie A Larocque, University of Toronto - Disclosure and Monitoring: The Effects of Management Earnings Forecasts on the Pay-Performance Relation Anwer S. Ahmed, Texas A&M University, Stephanie J. Rasmussen, Texas A&M University and Senyo Y. Tse, Texas A&M University - Evidence on Audit Quality Differences Across Big N Audits: The Effect of Using an Industry Specialist Auditor on Cost of Equity* Discussants: Session 14: Financial Reporting: Analytical Models Baohua Xin, University of Toronto - Earnings Forecast, Earnings Management, and Asymmetric Price Response Pingyang Gao, Yale School of Management - Accounting Disclosure, the Cost of Capital, and Investors' Welfare* Mingcherng Deng, University of Minnesota - Twin Cities - Ex Ante Conservatism: A Mechanism to Balance Agency Costs and Investment Efficiency Discussants: Session 15: Earnings Management Measures Michelle Liu, Penn State University and Peter D. Wysocki, Massachusetts Institute of Technology (MIT) - Cross-Sectional Determinants of Information Quality Proxies and Cost of Capital Measures Katherine Gunny, University of Colorado at Boulder, John Jacob, University of Colorado at Boulder and Bjorn N. Jorgensen, Columbia University - Earnings Attributes of Alternate Annual Reporting Periods Jinliang Li, Northeastern University, Lu Zhang, University of Michigan at Ann Arbor and Jian Zhou, SUNY at Binghamton - School of Management - Earnings Management and Delisting Risk of Initial Public Offerings Discussants: |
| 3:30 pm - 4:00 pm | Break |
| 4:00 pm - 5:30 pm | Session 16: I nformation, Market Efficiency and Stock Returns Alexsandro Broedel Lopes, University of Sao Paulo and Fernando Caio Galdi, Fundacao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Financas (FUCAPE) - Returns to Value Investing: Fundamentals or Limits to Arbitrage? Karen K. Nelson, Rice University, Richard A. Price III, Rice University and Brian Robert Rountree, Rice University - Stock Spam and the Market Reaction to Target Prices and Recycled News Ashiq Ali, University of Texas at Dallas, Xuanjuan Chen, Kansas State University, Tong Yao, University of Arizona and Tong Yu, University of Rhode Island - Riding the Post Earnings Announcement Drift: Mutual Fund Trades, Market Frictions, and Market Efficiency* Discussant: Session 17: Voluntary Disclosures and Market Implications Guojin Gong, Pennsylvania State University, Laura Yue Li, University of Illinois at Urbana-Champaign and Hong Xie, Syracuse University - Do Management Earnings Forecasts Reflect Information in Accruals? Orie E. Barron, Pennsylvania State University, Donal A. Byard, City University of New York and Yong Yu, University of Texas at Austin - Voluntary Disclosures in Earnings Announcements and Coincident Market Reactions Edward P. Swanson, Texas A&M University, Senyo Y. Tse, Texas A&M University and Rebecca Wynalda, Texas A&M University - Does the Format of a Press Release Announcing a Restatement Affect the Market Response and Litigation?* Discussants: Session 18: Usefulness of Quantitative and Qualitative Information in Earnings Announcements Michael J. Smith, Boston University - Evidence of a Recent Increase in the Usefulness of Quarterly Earnings Announcements Sheng-Syan Chen, National Taiwan University and Shu-Miao Lai, National Chengchi University - The Vertical Information Transfer Effects of Earnings Restatements Along the Supply Chain Angela K. Davis, University of Oregon, Jeremy M. Piger, University of Oregon and Lisa M. Sedor, University of Notre Dame - Beyond the Numbers: Managers' Use of Optimistic and Pessimistic Tone in Earnings Press Releases Discussants: Session 19: Economic and Legal Environment and Accounting Mei Cheng, University of Arizona, Sattar A. Mansi, Virginia Polytechnic Institute & State University and John K. Wald, University of Texas at San Antonio - Creditor Protection and Accrual Quality: The Effect of State Laws Sudipta Basu, Temple University, Marcus Kirk, Emory University and Gregory B. Waymire, Emory University - Recordkeeping and Economic Development Steve Crawford, Rice University - The Role of Market Forces and Legal Institutions in Bonding Cross-Listed Firms Discussants: |
Note: The CPE Fields of Study curriculum is divided into twenty three 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. Each Credit Hour is based on 50 minutes.
Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Program levels offered during the meeting may include basic, intermediate, advanced, overview, and update. Program levels are also indicated in red.
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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org
For more information regarding administrative policies such as complaint and refund, please contact the American Accounting Association at 941-921-7747.
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