2016 ATA Midyear Meeting

Preliminary Agenda

Thursday, February 25, 2016
7:00am – 6:30pm Teaching & Curriculum Conference
7:30am – 6:00pm

Doctoral Consortium

Sponsored by the KPMG Foundation

Friday, February 26, 2016
7:00am – 8:30am Continental Breakfast
7:00am – 6:00pm Table Top Displays
8:30am – 10:00am Plenary Session - How Tax Policy and Tax Reform Can Help Us Fix the Debt

Introduction: Rachael Heisler, Campaign to Fix the Debt

Moderator: John Robinson, Texas A&M University

Alex Brill, American Enterprise Institute
Bill Gale, Brookings Institute
Marc Goldwein, Committee for a Responsible Federal Budget

10:00am – 10:30am Break

10:30am – 12:00pm Plenary Session - The Joy of Tax

Is tax the best invention humans ever made, apart from the wheel? Has anything shaped the societies we live in more? Could it now be the best mechanism to get us out of the economic mess so many countries seem to face?

Richard Murphy, Tax Research U.K. Director

12:00pm – 1:15pm Lunch

Speaker: David Brunori, Tax Analysts and The George Washington University
State Tax Policy: How You Can Help Make it Better

1:30pm – 3:00pm Concurrent Sessions

Session 1.01 Making a Difference Today: Editor Panel on Tips for Publishing in Tax Practice and Policy Journals

The complexity of tax practice, a 250,000+ group of CPAs practicing in the tax area, and tax policymakers seeking to understand issues and solutions results in a wide range of tax journals. Most of these journals are aimed at tax practitioners and some also at policy makers. What does it take to get published in these journals? Topics include how to identify hot topics, avoiding rejection, the review process, possible timelines, readership, and more. The panel includes editors representing several publication outlets and two faculty members with experience in this area.

Moderator: Annette Nellen, San Jose State University

David Brunori, Tax Analysts and The George Washington University
Rick Kravitz, The CPA Journal
Alistair Nevius, AICPA publications
Roby Sawyers, ATA Journal of Legal Tax Research

Session 1.02 Journal of the American Taxation Association Conference

Moderator: Ken Klassen, University of Waterloo

Taxes, Investors, and Managers: Exploring the Taxation of Foreign Investors in U.S. REITs
Margot Howard, The College of William and Mary
Katherine Pancak, University of Connecticut
Douglas Shackelford, University of North Carolina and NBER

Discussant: Stacie Laplante, University of Wisconsin

Behavioral Aspects of Tax Planning: Evidence from a Laboratory Experiment
Harald Amberger, Vienna University of Economics and Business
Eva Eberhartinger, Vienna University of Economics and Business Matthias Kasper, Vienna University of Economics and Business

Discussant: Timothy Rupert, Northeastern University

3:00pm – 3:30pm Break

3:30pm – 5:30pm

Session 2.01 - The ATA Journal of Legal Tax Research Conference
Moderator: Roby Sawyers, North Carolina State University

S Corporation Reasonable Compensation: Recent Developments and Professional Ethics Issues
James M. Plecnik, Loyola Marymount University

The Consequences of Wynne and a Proposed Congressional Response
Nancy B. Nichols, James Madison University
Blaise M. Sonnier, University of Colorado – Colorado Springs

I Do (Sort of): Tax Planning Strategies for Same-Sex Couples in Common-Law Marriage States after Marriage Equality
John Masselli, Texas Tech University
Blanca Runkel, Texas Tech University

The Ascertainable Standard, State Law and the Terms “Comfort,” “Emergency,” “Benefit,” and “Welfare”: Are These Terms Valid for Section 2041(b)(1)(A)


3:30pm – 5:45 pm Session 2.02 Journal of the American Taxation Association Conference

Moderator: Ken Klassen, University of Waterloo

How do Resource Constraints Affect the Tax Enforcement Process?

Michelle Nessa, Michigan State University
Casey Schwab, The University of Georgia
Bridget Stomberg,The University of Georgia
Erin Towery, The University of Georgia

Discussant: Petro Lisowsky, University of Illinois at Urbana–Champaign and Norwegian Center for Taxation

Do Consumer-Directed Tax Credits Effectively Encourage Green Investment? Experimental Evidence of Conditional Success
Shane Stinson, University of Alabama
Beau Barnes, Washington State University
Steve Buchheit, The University of Alabama
Michaele Morrow, Suffolk University

Discussant: Donna Bobek Schmitt, University of South Carolina

Does a Firm's Global Business Structure Affect Earnings Quality?
Katharine Drake, The University of Arizona
Nathan Goldman, The University of Arizona
Frank Murphy, The University of Arizona

Discussant: Ryan Wilson, University of Oregon

6:00pm – 7:00pm Reception

Saturday, February 27, 2016
 7:00am – 4:00pm
 Table Top Displays
7:00am – 8:30am Continental Breakfast and Effective Learning Strategies Forum and Research Forum

Table 1: Revise and Resubmit
Jane R. Livingstone, Western Carolina University

Table 2: Improving Tax Professional Communication Skills – The Client Letter/Tax Research Project
Katherine Kinkela, Iona College

Table 3: Does Capital Market Pressure and Disclosure Regulation Shape Tax Aggressiveness?
Jochen Pierk, Vienna University of Economics and Business

Table 4: Tax Accounts, Earnings Persistence, and the Direction of Sales Change
Rajiv D Banker, Temple University
Joshua Khavis, Temple University
Pamela Lauren Kuperstein, Temple University

Table 5: The Effect of Tax Incentives on the Decision to Contribute to Charitable Organizations: Crowding In or Crowding Out?
Donna Bobek Schmitt, University of South Carolina
Amy M Hageman, Kansas State University
Cass Hausserman, Portland State University

Table 6: The Factual and Investor-Perceived Relevance of Positive Net Deferred Taxes for Firms Reporting Consecutive Losses
Hanni Liu, University of Texas-San Antonio
Emeka T Nwaeze, University of Texas-San Antonio
K. K. Raman, University of Texas-San Antonio

Table 7: The Resurgence of the Publicly Traded Partnership
Steven Balsam, Temple University
Pamela Lauren Kuperstein, Temple University

8:30am – 10:00am

Concurrent Sessions

3.01 New Faculty Research

Moderator: Alex Edwards, University of Toronto

Tax Haven Incorporation and Financial Reporting Transparency
Christina Lewellen, Florida State University

Discussant: Brad Lindsey, North Carolina State University

The Smoothing and Informativeness of GAAP Effective Tax Rates
Paul Demere, University of Illinois at Urbana–Champaign
Laura Li, University of Illinois at Urbana–Champaign
Petro Lisowsky, University of Illinois at Urbana–Champaign
R. William Snyder, University of Illinois at Urbana–Champaign

Discussant: Brian Williams, Indiana University

Debt Financing Constraint, Managerial Debt Holdings and Tax Outcome Variability
Herita Akamah, University of Oklahoma
Sydney Qing Shu, University of Oklahoma
Tom Omer, University of Nebraska - Lincoln
Discussant: Casey Schwab, The University of Georgia

3.02 Pecha Kucha

In this fast-paced, high-energy session, slides change every 20 seconds, and speakers and topics change every 20 slides. Presenters will cover a wide variety of tax teaching, research, and policy topics, including how to teach an online tax course, how NOT to review a paper, and the 2016 presidential candidates’ tax proposals.

Moderators: Kirsten Cook, Texas Tech University and Michaele Morrow, Suffolk University

James Chyz, The University of Tennessee
Amy Dunbar, University of Connecticut
Amy Hageman, Kansas State University
Tracy Noga, Bentley University
Robert Ricketts, Texas Tech University
Donna Schmitt, University of South Carolina
Erin Towery, The University of Georgia

Part 1: A Tax Database for Research and Teaching: First Impressions

Doctoral students will speak to their impressions of Powerlytics data set evaluated for research purposes

Moderator: Susan Crosson, American Accounting Association
Colin Koutney, The University of Texas at Austin
Jennifer Glenn, Texas A&M University
Kerry Inger, Auburn University

Part 2: The New Machine Age of Data Analytics in Tax.

Analytics is creating enormous opportunities in tax. This session will cover the developments in technology that have led to this tremendous increase in the use of data analytics, the changes and impact of tax analytics on companies, how professional tax services firms are adapting to this change, and the skill sets that will be required for the tax professional of tomorrow.

Moderator: Susan Crosson, American Accounting Association
Daren Campbell, Ernst and Young
Karen Christie, Ernst and Young
Michelle Wallig, Ernst and Young
Michael Poerksen, Ernst and Young

10:00am – 10:30am Break

10:30am – 12:00pm Concurrent Sessions

4.01 Ongoing Research

Moderator: Alex Edwards

Corporate In-house Human Capital Investment in Tax Planning

Travis Chow, Singapore Management University
Xia Chen, Singapore Management University
Qiang Cheng, Singapore Management University
Yanju Liu, Singapore Management University

Discussant: Lisa DeSimone, Stanford University

The Effect of Tax Expense Management and CSR Ratings on Investor Evaluations of Equity Value
Ann Boyd Davis, Tennessee Tech University
Rebekah D. Moore, Northeastern University
Timothy J. Rupert, Northeastern University

Discussant: Luke Watson, University of Florida

Can Paying "too much" Tax Contribute to Forced CEO Turnover?
James A. Chyz, University of Tennessee-Knoxville
Fabio Bredariol Gaertner, University of Wisconsin-Madison

Discussant: Steve Utke, University of Connecticut

4.02 Innovations in Teaching Tax

Moderator: David Hulse

Sweetness and Spice: Tax Issues for Foodies
Susan Anderson, Elon University
Lynn Stallworth, Appalachian State University (Winner of the 2015 ATA teaching innovations award)

The Not So Pokey Hokies
Mollie T. Adams, Bradley University
Kerry Katharine Inger, Auburn University
Michele Dawn Meckfessel, University of Missouri-St. Louis

Make the Connection: Teaching Students to Craft Engaging and Effective Tax Communications
Tracy Noga, Bentley University
Holly Thomas, KPMG

4.03 Tax Academia Across the Pond: Teaching and Research

Moderator: Brigitte Muehlmann, Babson College

John Hasseldine, University of New Hampshire
Kevin Holland, Cardiff University [Wales]
Emer Mulligan, National University of Ireland, Galway

12:00pm – 1:15pm Lunch

New Faculty Introductions: Jeff Gramlich, Washington State University

Speaker: Hughlene Burton, AAA Council Past-Chair, University of North Carolina-Charlotte

1:30pm – 3:00pm Concurrent Sessions

5.01 Research Papers

Moderator: Andrew Finley, Claremont McKenna College

Nonrecurring Income Taxes: Do Analysts and Investors Understand Transitory Tax Expense Items?
Dain C. Donelson, University of Texas at Austin
Colin Q. Koutney, University of Texas at Austin
Lillian F. Mills, University of Texas at Austin

Discussant: Michael Mayberry, University of Florida

Why are Taxes Value Relevant? Evidence from Cross-Country Variation in Tax Systems
Jon Kerr, Baruch

Discussant: Brad Blaylock, Oklahoma State University

Subsidiary Location and the Voluntary Disclosure of Foreign Cash
Matthew Bjornsen, University of Nebraska-Lincoln
Jimmy Downes, University of Nebraska-Lincoln
Thomas C. Omer, University of Nebraska-Lincoln

Discussant: Katherine Drake, The University of Arizona

5.02 Research Papers

Moderator: Jeff Hoopes, The Ohio State University

Managerial Incentive Alignment and Tax Planning
Jaewoo Kim, University of Rochester
Phillip James Quinn, University of Washington-Seattle
Ryan James Wilson, University of Oregon

Discussant: Jeff Hoopes, Oklahoma State University

Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes
Mark (Shuai) Ma, American University
Wayne B. Thomas, University of Oklahoma

Discussant: Daniel Saavedr, University of California – Los Angeles

Schedule UTP and IRS Efficiency
Jennifer K Howard, Cal State University – Fullerton
Norman Massel, Louisiana State University - Baton Rouge

Discussant: Erin Towery, The University of Georgia

5.03 "Prespectives from the Profession: State Aid, Inversions, and the G20/OECD Base Erosion and Profit Shifting Project"

Moderator: Zhan Furner, The University of North Carolina Wilmington

Harrison Cohen, Deloitte
Paul Crisino, Deloitte

3:00pm – 3:30pm Break

3:30pm – 5:00pm Concurrent Sessions

6.01 Research Papers

Moderator: Luke Watson, University of Florida

Earnings Persistence and the Components of Analysts’ Earnings Forecast Errors
Michael Calegari, Santa Clara University
Michael Eames, Santa Clara University

Discussant: Jaron Wilde, The University of Iowa

Do Auditor-Provided Tax Services Affect Analysts’ Forecasts?
Jere R Francis, University of Missouri
Stevanie S. Neuman, University of Missouri
Nathan Newton, University of Missouri

Discussant: Eric Wiesbrod, University of Miami

Limits of Arbitrage and Tax Expense Momentum
Hyoung-Goo Kang, Hanyang University Business School
Young Jun Kim, Hankuk University of Foreign Studies
Yongoh Roh, Soeul National University

Discussant: Wayne Nesbitt, Michigan State University

6.02 Research Papers

Moderator: Bryan Stewart, Bringham Young University

Measuring the Cost of Trapped Foreign Earnings: Evidence from New Bond Issuances
Bradley Blaylock, Oklahoma State University
Jimmy Downes, University of Nebraska-Lincoln
Mollie Mathis, Oklahoma State University
Scott David White, Oklahoma State University

Discussant: Bridget Stomberg, The University of Georgia

A Reinvestigation of the Impact of Section 162(m) of the Internal Revenue Code: The Peculiar Case of CFOs
Steven Balsam, Temple University
John H. Evans, III, University of Pittsburgh
Amy J. N. Yurko, Duquesne University

Discussant: Andy Bauer, University of Illinois

Antecedents of Interpersonal Trust in Tax Audits
Matthias Petutschnig, WU Vienna University of Economics and Business
Ewald Aschauer, Johannes-Kepler-Universität Linz

Discussant: Cass Hausserman, Portland State University

6.03 “The AICPA’s Integrating Personal Financial Planning (PFP) into the Accounting Curriculum”

The AICPA is developing a new personal financial planning program geared toward accounting students that professors can use as a turnkey resource in the curriculum. This session will highlight and explain and the AICPA’s views on the importance of advising clients on financial decisions that impact every facet of their lives and how they believe accounting curriculum can prepare students for this important practice area. It will be a great opportunity for interaction and feedback to the AICPA.

Moderator: Charlene Henderson, University of Illinois at Urbana-Champaign
Sarah Bradley, AICPA
Susan Tillery, Paraklete Financial, Inc.
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