Wednesday, February 17, 2016 |
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6:00 pm – 8:00 pm | Ph.D./New Faculty Consortium Reception |
Thursday, February 18, 2016 |
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8:30 am – 5:30 pm | Ph.D./New Faculty Consortium Accounting - 8.0 CH |
12:00 pm – 5:30 pm | IAAER Meeting |
2:00 pm – 5:00 pm | Workshop: Fighting Fraud: The Shared Responsibility of Management and Auditors Globally Accounting - 3.0 CH Presenters: Dr. Barry Epstein, Principal, Epstein & Nach, Chicago Jeffrey Klink, CEO, Klink & Company, University of Pittsburgh Dr. Sridhar Ramamoorti, Professor of Accounting, Kennesaw State University and Director, Corporate Governance Center Dan Torpey, Leader, EY Fraud Investigation and Dispute Services Practice for the Southwest Region |
Friday, February 19, 2016 |
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7:00 am – 8:30 am | Breakfast |
8:30 am – 10:00 am | Panel Discussion: Perspectives on International Standard Setting Regulatory Ethics - 1.5 CH Featured Speaker:Alta Prinsloo, Executive Director, Strategy, and Chief Operating Officer for the International Federation of Accountants (IFAC) Panel Moderator: Katherine Schipper, IAAER President, Duke University Panelists: Beverley Bahlmann, Senior Technical Manager, International Auditing and Assurance Standards Board (IAASB) Gwenda R. Jensen, Senior Technical Manager, International Public Sector Accounting Standards Board (IPSASB) Ken Siong, Technical Director, International Ethics Standards Board for Accountants (IESBA) |
10:00 am – 10:30 am | Break |
10:30 am – 12:00 pm | Concurrent Sessions Session 1.01: International Accounting Research in Transitional and Emerging Economies Accounting - 1.5 CH Moderator: Katherine Schipper, IAAER President, Duke University Panelists: Nadia Albu, Bucharest University of Economic Studies Keryn Chalmers, Monash University Donna Lee Street, University of Dayton Alta Prinsloo, International Federation of Accountants (IFAC) Elmar Venter, University of Pretoria Session 1.02: Adoption of IFRS Accounting - 1.5 CH Moderator: Wolfgang Schultze, University of Augsburg Mandatory Adoption of IFRS, Financial Reporting Quality, and Cost of Equity: A Life Cycle Perspective. Ahsan Habib, Massey University Md. Borhan Uddin Bhuiyan, Massey University Mostafa Monzur Hasan, Curtin University Discussant: Hai Quang Ta, University of Massachusetts Dartmouth Mandatory IFRS Adoption: Database Coverage and Potential Selection Effects. Nico Lehmann, Georg-August University at Goettingen Joerg-Markus Hitz, University at Goettingen Sebastian Kaumanns, University of Goettingen, Chair of Accounting and Auditing Discussant: Hai Quang Ta, University of Massachusetts Dartmouth IFRS Adoption and the Accrual Anomaly. Stephen Wen-Jen Lin, Florida International University Jung Hoon Kim, Florida International University Discussant: Wayne G. Bremser, Villanova University Session 1.03: Usefulness of Accounting Information Accounting - 1.5 CH Moderator: Singgih Wijayana, Gadjah Mada University Accounting Rules and Investment Efficiency: The Case of Capitalizing Costs of Software Development and R&D. Tami Dinh, University of St. Gallen Baljit K. Sidhu, UNSW Australia Discussant: Laura Swenson, University of Wisconsin–Milwaukee Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property. Stephen Wen-Jen Lin, Florida International University Shu-Hsing Wu, Chang Jung Christian University Andy Sbaraglia, No Affliation Discussant: Laura Swenson, University of Wisconsin–Milwaukee Valuation Methods Used by Financial Analysts and Target Price Accuracy. Elisa Cavezzali, Ca' Foscari University Ugo Rigoni, Ca' Foscari University Siva Nathan, Georgia State University Discussant: Mark (Shuai) Ma, American University |
12:00 pm – 1:30 pm | Lunch Accounting Scholarship and the IAAER Accounting – 1.0 CH Speaker: Katherine Schipper, IAAER President, Duke University |
1:45 pm – 3:15 pm | Concurrent Sessions Session 2.01: Journal Editors Accounting - 1.5 CH Moderator: Maria Wieczynska, Arizona State University Panelists: Ervin L. Black, The University of Oklahoma (Journal of International Accounting Research) A. Rashad Abdel-khalik, University of Illinois at Urbana–Champaign (International Journal of Accounting) Bharat Sarath, Rutgers, The State University of New Jersey, Newark (Journal of Accounting, Auditing and Finance) Michael Welker, Queen’s University at Kingston (Contemporary Accounting Research) Session 2.02: Audit Issues Auditing - 1.5 CH Moderator: Gia M. Chevis, Baylor University Assurance on Sustainability Reports: A Study of Factors Influencing the Selection of Assurance Frameworks. Sunita Rao, Washburn University Discussant: Siva Nathan, Georgia State University The Joint Effects of Industry and Fair Value Expertise during Periods of Extreme Uncertainty. Stephania Mason, DePaul University Discussant: Siva Nathan, Georgia State University The Association between Goodwill Accounting under IFRS and Audit Fees: Empirical Evidence from Australia. Humayun Kabir, Auckland University of Technology Asheq R. Rahman, Auckland University of Technology Discussant: Sebastian Kaumanns, University of Goettingen Session 2.03: Country-Level Institutions and Culture Accounting - 1.5 CH Moderator: Elaine Henry, Stevens Institute of Technology National Culture and the Timing of Employee Stock Option Exercise. Francesco Bova, University of Toronto Marshall Vance, University of Southern California Discussant: Mahendra R Gujarathi, Bentley University Country-Level Transparency and Country-Specific Risks: Evidence from U.K. FTSE Listed Firms. Helen Kang, UNSW Australia Sidney J. Gray, University of Sydney Discussant: Stefanie Kaiser, WHU–Otto Beisheim School of Management Earnings Quality of Financial Firms in Asia 1994 to 2013: The Influence of Two Financial Crises. Debbie Chua Bun Pho, UNSW Australia Helen Kang, UNSW Australia Richard Morris, UNSW Australia Discussant: Stephen Wen-Jen Lin, Florida International University Session 2.04: Diversification Accounting - 1.5 CH Moderator: Philip Joos, Tilburg University Large Shareholder Diversification and Corporate Voluntary Disclosures. Herita Akamah, The University of Oklahoma Qing Shu, The University of Oklahoma Discussant: HakJoon Song, The University of Akron Corporate Diversification, Institutional Investors, and Internal Control Quality. Guang-Zheng Chen, Feng Chia University Ching Tung Tung Keung, National University of Singapore Discussant: Porschia Nkansa, The University of Memphis |
3:15 pm – 3:45 pm | Break |
3:45 pm – 5:00 pm | Concurrent Sessions Session 3.01: Board of Directors Issues Business Management & Organization - 1.5 CH Moderator: Joshua D. Anderson, Boston University Directors from Related Industries and Management Forecast Properties: An International Study. Herita Akamah, The University of Oklahoma Ervin L. Black, The University of Oklahoma Dipankar Ghosh, The University of Oklahoma Discussant: Silvia Panfilo, University Ca’ Foscari Foreign Directors. John Manuel Barrios, University of Miami Pietro Andrea Bianchi, University of Miami Helena Isidro, Instituto University Institute of Lisbon Dhananjay Nanda, University of Miami Discussant: Joshua D. Anderson, Boston University Director Foreign Experience and Corporate Information Environment. Mark (Shuai) Ma, American University Guanmin Liao, Central University of Finance and Economics Xiaoyun Yu, Indiana University Discussant: Maria Wieczynska, Arizona State University Session 3.02: Effectively Using International Accounting Cases in Your Classes: Strategies for Enriching Curriculum and Energizing Classroom Experience Communications - 1.5 CH Panelist: Mahendra R. Gujarathi, Bentley University Session 3.03: Governance and Regulatory Issues Regulatory Ethics - 1.5 CH Moderator: Regina Cavalier Rosa, University of New Orleans Not All Clawbacks Are the Same: Consequences of Deterrent versus Non-Deterrent Clawback Provisions. Ying Gan, Erasmus Universiteit Rotterdam Burcin Yurtoglu, WHU–Otto Beisheim School of Management Michael H. R. Erkens, Erasmus University Rotterdam Discussant: Cristina Florio, University of Verona The Association between Regulatory Quality and Auditor Fee Premiums. Kannan Raghunandan, Florida International University William Riccardi, University at Albany, SUNY Discussant: Cristina Florio, University of Verona The Joint Effect of Internal and External Governance on Earnings Management and Firm Performance. Hong Kim Duong, The University of Texas at El Paso Stephen B. Salter - Middle Tennessee State University Helen Kang - University of New South Wales Discussant: Thomas Bowe Hansen, Virginia Polytechnic Institute and State University Session 3.04: Information Content of Accounting Information Accounting - 1.5 CH Moderator: Stephania Mason, DePaul University Factors Explaining the Change in the Usefulness of Quarterly Earnings Announcements of U.S. Cross-Listed Firms. Singgih Wijayana, Gadjah Mada University Evi Rahmawati, Muhammadyah University of Yogyakarta Discussant: Tao Ma, University of South Carolina Investor Clienteles and the Information Content of Earnings and Cash Flows: Evidence from Mexico. Jose E. Miranda-Lopez, The University of Tulsa Isho Tama-Sweet, California State University, Fullerton Discussant: TBD Dividend Policy and Informativeness of Reported Earnings: Evidence from the MENA Region. Omar Farooq, The American University in Cairo Nermeen Shehata, The American University in Cairo Siva Nathan, Georgia State University Discussant: Marco Fasan, Ca' Foscari University |
6:00 pm – 8:00 pm | Offsite Reception Mulate’s Restaurant |
Saturday, February 20, 2016 |
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7:00 am – 8:30 am | Junior/Senior Faculty Mentoring Breakfast (by invitation only) |
7:00 am – 8:30 am | Breakfast |
8:30 am – 10:00 am | Journal of International Accounting Research Plenary Paper Presentations Accounting - 1.5 CH Speaker: Jiajia Fu, The Hong Kong Polytechnic University Sophistication of the Chinese Mutual Funds and Mispricing of Accruals. Discussant: Thomas Bowe Hansen, Virginia Polytechnic Institute and State University Speakers: Daniel Gyung H. Paik, University of Richmond Kip R. Krumwiede, Institute of Management Accountants Corporate Social Responsibility Performance and Outsourcing: The Case of the Bangladesh Tragedy. Discussant: Michael V. Barnes, Truman State University Speakers: Gyung Paik, University of Richmond Kip Krumweide, Institute of Management Accountants |
10:00 am – 10:30 am | Break |
10:30 am – 12:00 pm | Concurrent Sessions Session 4.01: Classroom Applications Accounting - 1.5 CH Moderator: Wendy M. Wilson, Texas Christian University SABMiller plc: The Case for Sustainability. Kristine M. Brands, Regis University Eva K. Jermakowicz, Tennessee State University Discussant: Wayne G. Bremser, Villanova University Students as Case Authors in an IFRS Graduate Accounting Class. Susan Boedeker Hughes, The University of Vermont Elise Tefre, The University of Vermont Mari Zagarins, Gallagher Flynn & Company Discussant: Gia M. Chevis, Baylor University Pope Francis Tells Accountants to Become Creative. Dov Fischer, Brooklyn College-CUNY Discussant: Gia M. Chevis, Baylor University Session 4.02: Cash and Finance Finance - 1.5 CH Moderator: Stephen Wen-Jen Lin, Florida International University Repatriation Tax Costs and Managers' Spending of Excess Cash. Jimmy Downes, University of Nebraska-Lincoln Don R. Herrmann, Oklahoma State University Wayne B. Thomas, The University of Oklahoma Discussant: Wolfgang Schultze, University of Augsburg Financial Liberalization and Corporate Cash Policy. Yenn-Ru Chen, National Chengchi University Discussant: Ning Zhang, Queen's University Should We Trust Fund Managers? Evidence from the Canadian Mutual Fund Industry. Samir Trabelsi, Brock University Discussant: Hong Kim Duong, The University of Texas at El Paso Session 4.03: Disclosure Quality Accounting - 1.5 CH Moderator: Helen Kang, UNSW Australia Disclosure Quality and M&A Features: Empirical Evidence from an IFRS Environment. Cristina Florio, University of Verona Andrea Lionzo, Catholic University of Sacred Heart Silvano Corbella, University of Verona Discussant: Helen Kang, UNSW Australia Does Location Matter for Disclosure? Evidence from Geographical Segments. Arnt Verriest, EDHEC Business School Edith Leung, Erasmus University Rotterdam Discussant: Thomas Bowe Hansen, Virginia Polytechnic Institute and State University The Effect of Shortened Reporting Lag on the Usefulness of Form 20 -F. Zhenfeng Liu, Florida International University Discussant: Thomas A. Lechner, Tennessee State University Session 4.04: Ownership Structure Accounting - 1.5 CH Moderator: Li Li Eng, Missouri University of Science and Technology Family Influence on Earnings Smoothing: Ownership, Supervision, Management. Stefanie Kaiser, WHU–Otto Beisheim School of Management Martin Glaum, WHU–Otto Beisheim School of Management Discussant: Pietro Andrea Bianchi, University of Miami Effect of Government Affiliation, Ownership Structure, and Tax Reform on Tax Avoidance: Evidence from Chinese State-Owned Enterprises. Nen-Chen Richard Hwang, California State University, San Marcos Yuanqin Li, Shanghai University Discussant: Tao Ma, University of South Carolina |
12:00 pm – 1:30 pm | Lunch At the Crossroads—Centennial Reflections and the Future of the AAA Speaker: Bruce K. Behn, AAA President, The University of Tennessee, Knoxville |
2:00 pm – 3:30 pm | Concurrent Sessions Session 5.01: Audit Reports Auditing - 1.5 CH Moderator: Stefanie Kaiser, WHU–Otto Beisheim School of Management Consequences of Changing the Auditor’s Report: Early Evidence from the U.K. Elizabeth Gutierrez, Universidad de Chile Miguel A. Minutti-Meza, University of Miami Kay W. Tatum, University of Miami Maria Ivanova Vulcheva, Florida International University Discussant: Stephania Mason, DePaul University A Cross-Country Examination of Auditor Reporting for Going-Concern Uncertainty. Elizabeth Gutierrez, Universidad de Chile Jake Krupa, University of Miami Miguel A. Minutti-Meza, University of Miami Maria Ivanova Vulcheva, Florida International University Discussant: Hollis Ashbaugh Skaife, University of California, Davis Clustering of Corporate Risk Disclosures under the Positive Assurance Requirement of the Incumbent Auditor: Finnish Evidence among the Big 4 Auditors. Antti Miihkinen, Aalto University and University of Florida Discussant: Ching Tung Tung Keung, National University of Singapore Session 5.02: Earnings Management Accounting - 1.5 CH Moderator: Christopher J. Skousen, Utah State University Do Inflation Adjustments Lead to Inflated Earnings? Large Sample Evidence of Managerial Discretion. Felipe Restrepo, Western University Elizabeth Gordon, Temple University The Effect of Language on Earnings Management: International Evidence. Tony Kang, McMaster University Giorgio Gotti, The University of Texas at El Paso Yi Liu, McMaster University Marco Fasan, Ca' Foscari University Discussant: Francesco Bova, University of Toronto On the Relation between Earnings Smoothing and Individualism: An Analysis of U.S. Multinational Firms. Glyn J. Winterbotham, Winthrop University Martin Edward Taylor, The University of Texas at Arlington Mark Adams, The University of Texas at Arlington Discussant: Jiajia Fu, The Hong Kong Polytechnic University Session 5.03: Auditor and Executive Changes Accounting - 1.5 CH Moderator: Pietro Andrea Bianchi, University of Miami Welcome Back? Economic Consequences of CEO Reappointments. Michael H. R. Erkens, Erasmus University Rotterdam Ying Gan, Erasmus University Rotterdam Herve Stolowy, HEC Paris Discussant: Jose E. Miranda-Lopez, The University of Tulsa Enforcement Actions and Auditor Changes. Marcus Brocard, University of Mannheim Benedikt Franke, University of Mannheim Dennis Voeller, University of Mannheim Discussant: Pietro Andrea Bianchi, University of Miami Investors' Response to Auditor Changes: Evidence from the Use of Chinese Auditors in Hong Kong. Zhenfeng Liu, Florida International University Stephen Wen-Jen Lin, Florida International University Discussant: Ming Cherng Deng, Baruch College–CUNY |
2:00 pm – 3:00 pm | Session 5.04 Accounting – 1.0 CH IFRS versus US GAAP: Perspectives from Practice Paul Munter, KPMG |
3:30 pm – 4:00 pm | Break |
4:00 pm – 5:30 pm | Concurrent Sessions Session 6.01: Changes in Accounting Standards Accounting - 1.5 CH Moderator: Hai Quang Ta, University of Massachusetts Dartmouth Mandatory Accounting Changes and Debt Contracting. Masako Darrough, Baruch College–CUNY Ming Cherng Deng, Baruch College–CUNY Discussant: Maria Ivanova Vulcheva, Florida International University Do Accounting Standards Matter? Kingsley O. Olibe, Kansas State University Discussant: William Riccardi, University at Albany, SUNY Questionnaire Survey on Lease Accounting Standard in Japan: Impact by Repeal of the Exceptional Rule. Masamichi Yoshioka, Tokyo University of Science Motonobu Tokumae, Fukui Prefectural University Tomohiro Ono, Soka Women's College Noriko Noguchi, Takaoka University of Law Takashi Yamazaki, Dokkyo University Satoshi Suehara, Kyorin University Sugio Shimazaki, Tokyo University of Science Tumeiki Wakabayashi, Tokyo University of Science Discussant: Glyn J. Winterbotham, Winthrop University Session 6.02: Climate, the Environment, and Sustainability Business Management & Organization - 1.5 CH Moderator: Jonathan Jona, The University of Melbourne How Do Managers Weigh Climate Risk When Making Financing and Accounting Decisions? An International Comparison. He Huang, Yeshiva University Joseph Kerstein, Yeshiva University Chong Wang, University of Kentucky Discussant: Singgih Wijayana, Gadjah Mada University Environmental Conservation Costs and Its Relation to Eco-Efficiency: Evidence on Japanese Firms. Keunhyo Yook, The University of Akron HakJoon Song, The University of Akron Dennis M. Patten, Illinois State University Il-Woon Kim, The University of Akron Discussant: Sunita S. Rao, Park University Green Accounting: A Research Note from Italy. Paolo Esposiro, University of Eastern Piedmont Discussant: Eva K. Jermakowicz, Tennessee State University Session 6.03: Research on Issues in China Accounting - 1.5 CH Moderator: Paul Anthony Wong, University of California, Davis Financial Reporting Quality and Noise Trading: Evidence from Chinese A-B Twin Shares. Tao Ma, University of South Carolina Discussant: Thomas A. Lechner, Tennessee State University Aggregate Accounting Information and Political Turnover. Philip Joos, Tilburg University Yue Hu, Tilburg University Discussant: Joshua D. Anderson, Boston University The Effect of the Big 4 and Non-Big 4 Audit Market Concentration on Audit Quality: Evidence from China Metro Audit Market. Songsheng Chen, Beijing Institute of Technology Zheng Li, Beijing Institute of Technology Lili Sun, University of North Texas Discussant: Paul Anthony Wong, University of California, Davis |
5:30 pm – 6:30 pm | Farewell Reception |