Preliminary Agenda
| Thursday, February 25, 2016 | |||||||||||||||
| 7:00am – 6:30pm | Teaching & Curriculum Conference | ||||||||||||||
| 7:30am – 6:00pm | 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 Panelists: 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 Panelists: 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
| ||||||||||||||
| 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
| ||||||||||||||
| 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 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. | ||||||||||||||
| 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 Panelists: 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 Panelists: 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 Presenters: Sarah Bradley, AICPA Susan Tillery, Paraklete Financial, Inc. | ||||||||||||||
Preliminary Agenda
| Thursday, February 25, 2016 | |||||||||||||||
| 7:00am – 6:30pm | Teaching & Curriculum Conference | ||||||||||||||
| 7:30am – 6:00pm | 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 Panelists: 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 Panelists: 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
| ||||||||||||||
| 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
| ||||||||||||||
| 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 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. | ||||||||||||||
| 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 Panelists: 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 Panelists: 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 Presenters: Sarah Bradley, AICPA Susan Tillery, Paraklete Financial, Inc. | ||||||||||||||