International Accounting Section Resource Series

Resource Series #1 - Professor Steven A. Zeff Digital Library

This open digital library was created by the Jones School as a permanent repository for Steve’s contributions to our understanding of the historical evolution of financial reporting standards and regulations in the U.S. and globally. The website includes several short video clips and two of Steve’s related publications.

In the first video series, Steve summarizes, in his own incomparable style, his decades of research on the evolution of the regulation and standard-setting process for financial reporting in the U.S. from the 1930s to the early 2020s. In the second video series, he takes a global perspective and shares his deep insights on the evolution of the International Accounting Standards Committee into the International Accounting Standards Boards and the challenges it faced along the way.

Research Webinar Series Recordings

Thursday, December 9

• Presenter:  Asheq Rahman, Auckland University of Technology. Paper: “From Colonialism to Totalitarianism - IFRS Adoption Paradox Seen Through the Foucauldian Lens”
• Moderator: Helen Kang, UNSW Sydney

Thursday, November 11

• Presenter:  Stephanie Mason, DePaul University Paper: “Disincentives to Exchange Customized Local GAAP for IFRS” co-authored with Herita Akamah and Emily Anne Chicksen.
• Moderator: Assma Sawani, University of Colorado-Colorado Springs

Thursday, October 21

• Presenter:  Nieves Carrera – IE Business School. Paper: “Are women more conservative auditors than men? Evidence from Spain”
• Moderator: Cristina Florio, University of Verona

Tuesday, May 11th

• Presenter: Richard Morris, University of New South Wales ·
• Moderator: Bowe Hansen, Virginia Commonwealth University

Tuesday, April 27th

• Presenter: Ling Lisic, Virginia Tech, Paper: “Political Costs and Earnings Management: Evidence from the Release of the Environmental Documentary ‘Under the Dome’ in China”
• Moderator: Bowe Hansen, Virginia Commonwealth University

Tuesday, April 13th

• Presenter: Isabel Lourenco-Iscte, University Institute of Lisbon
• Paper: “The Effect of Macroeconomic Instability on Earnings Management in Developed and Emerging Countries”
• Moderator: Cristina Florio, University of Verona

Tuesday, March 30th

• Presenter  Presenter: Jian Zhou, University of Hawaii at Manoa
• Paper: “Audit Effort and Tax Avoidance” Co-authored with Xiaomei Han, Liansheng Wu, and Qiuhang Xing
• Moderator: Helen Kang, University of New South Wales

Tuesday, March 16th

• Presenter: David Godsell – Gies College of Business - University of Illinois
• Paper: “Financial Reporting Consequences of Sovereign Wealth Fund Investment”
• Moderator: Bowe Hansen, Virginia Commonwealth University

Tuesday, March 2nd

• Presenter: Ana Marques, University of East Anglia
• Moderator: Cristina Florio University of Verona
• Paper: “The role of foreign institutional investors in sustainability assurance&

Tuesday, December 15th

• Presenter: Elizabeth Gordon, Fox School of Business, Temple University
• Moderator: Helen Kang, UNSW Sydney
• Paper: Do Analysts Predict Target Price More Accurately when They Disclose Cash Flow Forecasts with Earnings Forecasts? Global Evidence

Tuesday, December 1st:

• Presenter: Ole-Kristian Hope, University of Toronto, Rotman School of Management
• Moderator: Bowe Hansen, Virginia Commonwealth University
• Paper: Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting

November 17, 2020

• Presenter Thorsten Sellhorn, LMU Munich School of Management
• Moderator: Cristina Florio, University of Verona
• Paper: Balance Sheet Volatility and Stock Prices

November 3, 2020

• Presenter CS Agnes Cheng - School of Accounting and Finance, The Hong Kong Polytechnic University
• Moderator: Helen Kang - UNSW Business School
• Paper: Does Exchange of Information Deter Tax Avoidance: Evidence from Convention of Double Taxation Taxes on Income

October 20, 2020

• Presenter  Bjorn Jorgensen – Copenhagen Business School
• Paper: 'Hedging' without the Hedge: Determinants and Implications of the Choice to Switch Reporting Currency (co-authored with Alan Jagolinzer and Troy Pollard)

October 6, 2020

• Presenter Giorgio Gotti – University of Texas at El Paso & Marco Fasan – Ca Foscari University of Venice.
• Paper: Language in Economics and Accounting History: The Role of Linguistic History