Program | American Accounting Association

Preliminary Agenda

Thursday, February 16, 2017 – ATA Midyear Meeting

7:30 am – 6:00 pm	Doctoral Consortium Sponsored by the KPMG Foundation;

9:00 am – 6:30 pm	Teaching & Curriculum Conference (enrollment is limited; separate registration fee) Sponsored by the KPMG Foundation;

2:00 pm – 5:00 pm	Academic Writing Workshop (20 participants; separate registration fee) Led by a professional writing consultant with years of experience helping accounting,finance, and economics researchers at leading institutions, this 3-hour intensive, hands-on seminar is designed for academics who would like improve the efficiency and efficacy of their writing.

8:00 pm – 9:30 pm	Tax Documentary Screening “The Price We Pay” The Price We Pay is inspired by Brigitte Alepin’s book La Crise fiscale qui vient. Harold Crooks directs this incendiary documentary about the dark history of offshore tax havens, originally created by London bankers in the 50s. Former finance and technology industry insiders speak frankly about the accelerating trends that are carrying Europe to an unsustainable future.

Friday, February 17, 2017 – ATA Midyear Meeting

7:45 am – 8:20 am	Continental Breakfast Introductions: Anne Christensen, AAA President-Elect, Montana State University Imagining Our Future: Envisioning Our Second Century AAA Town Hall with David Burgstahler, AAA President, University of Washington

8:30 am – 9:20 am	1.01 "Sumarian Tablets in Intro Tax: Teaching with the Humanities" Moderator: Alexander Edwards, University of Toronto Panelists: Tom Camden, Washington & Lee University Jack Bovay, Washington & Lee University 1.02 Research Session: Directors, Managers, and Taxes Moderator: Brady Williams, University of Texas at Austin Taxes, Director Independence, and Firm Value: Evidence from Board Reforms Worldwide Li Xu, Washington State University Qingyuan Li, Wuhan University Edward L Maydew, University of North Carolina-Chapel Hill Richard H Willis, Vanderbilt University Discussant: Travis Chow, Singapore Management University The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms Christina Lewellen, North Carolina State University Tammy J Atwood, University of Arkansas-Fayetteville Discussant: Erik Beardsley, University of Notre Dame 1.03 Research Session: Experimental Tax Research Moderator: Joanna Garcia, University of Waterloo The Effect of Tax Incentives on the Decision to Contribute to Charitable Organizations: Motivational Crowding In or Crowding Out? Cass Hausserman, Portland State University Donna Bobek Schmitt, University of South Carolina Amy M Hageman, Kansas State University Discussant: Michaele Morrow, Suffolk University How do Taxpayers React to Temporary Tax Changes? An Experimental Investigation of Reference Point Adaptation Ethan G LaMothe, University of South Carolina Chelsea Rae Austin, University of South Carolina Donna Bobek Schmitt, University of South Carolina Discussant: Bonnie Brown, University of Missouri-Kansas City

9:30 am – 10:20 am	2.01 "Monetizing, Transferring and Protecting an Art Collection" Moderator: Joanna Garcia, University of Waterloo Micaela Saviano, Deloitte Art & Finance Tax Practice Leader Doug Robb, Deloitte Tax Partner Phillip Klein, Deloitte Art & Finance Practice Leader 2.02 Research Session: Love and Loss(es) Moderator: Sarah Parsons, University of Connecticut Marriage is a State of Luxury: The Disproportionate Impact of the Dual-Earner Marriage Tax Penalty Christine Crawford Cheng, Louisiana State University - Baton Roug Donald Larry Crumbley, Louisiana State University - Baton Rouge Charles R Enis, Penn State University Amy J. N. Yurko, Duquesne University Discussant: Andy Bauer, University of Illinois, Urbana-Champaign Money for Nothing? Using Loss Persistence Information from Tax Accounts to Examine Bonus Compensation in Loss-Making Firms Katharine Diane Drake, University of Arizona-Tucson Ellen Engel, University of Chicago Melissa Martin, University of Illinois – Chicago Discussant: Kathleen Powers, University of Tennessee, Knoxville 2.03 Research Session: Differences in Book Income, Taxable Income, and Cash Taxes Moderator: Casey Schwab, Indiana University Bloomington On the Determinants of the Divergence Between Tax Expense and Cash Taxes Xi (Novia) Chen, University of Houston Terry J Shevlin, University of California-Irvine Allison Koester, Georgetown University Discussant: Colin Koutney, University of Texas at Austin The Usefulness of Estimated Temporary Book-Tax Differences After FIN 48 Jodi Michelle Permenter, University of Arkansas-Fayetteville Tammy J Atwood, University of Arkansas-Fayetteville Jonathan Shipman, University of Arkansas-Fayetteville Discussant: Colin Koutney, University of Texas at Austin

10:20 am – 10:40 am	Break

10:40 am – 12:10 pm	3.01 JATA Conference Session 1 Moderator: Ken Klassen, University of Waterloo Does the Deferred Tax Asset Valuation Allowance Signal Firm Creditworthiness? Alexander Edwards, University of Toronto Discussant: Luke Watson, University of Florida The Relation Between Tax Risk and Firm Value: Evidence from the Luxembourg Tax Leaks. Wayne Nesbitt, Michigan State University Edmund Outslay, Michigan State University Anh Persson, Michigan State University Discussant: Lisa De Simone, Stanford University 3.02 Forum on Tax Professional Shortage Moderator: Tracy Noga, Bentley University Panelists: Nancy Nichols, James Madison University Sandy Callaghan, Texas Christian University Jennifer Kennedy, PwC Tax Partner Mike Poerksen, EY Director - Americas Tax Campus Recruiting Leader

12:10 pm – 1:30 pm	Lunch Keynote: "Baseball, Spring Training, and Taxes" with Tom Harris, CFO Diamondbacks Introduction: Ryan Huston, Arizona State University

1:30 pm – 3:30 pm	4.01 JATA Conference Session 2 Moderator: Ken Klassen, University of Waterloo Is Tax Return Information Useful to Equity Investors? Paul Demeré, University of Illinois at Urbana-Champaign Discussant: Erin Henry, University of Tennessee, Knoxville CEO Contracting and Corporate Tax Activities: How does CEO Tenure Affect Corporate Taxes and Financial Reporting Decisions? Nathan Goldman, University of Texas at Dallas Kathleen Powers, University of Tennessee, Knoxville Brian Williams, Indiana University CEO Severance Pay and Corporate Tax Avoidance. John Campbell, University of Georgia Xinjiao Guan, National University of Singapore Oliver Li, National University of Singapore Zhen Zheng, Xiamen University Discussant: Jaron Wilde, University of Iowa

1:30 pm – 2:20 pm	4.02 JLTR Conference Moderator: Blaise Sonnier, University of Colorado, Colorado Springs The Constitutional Battle to Eliminate the Parsonage Tax Exclusion: Separationists vs. Accommodationists William A. Bailey, Bradley University A Legal and Empirical Analysis of Changes to Innocent Spouse Law James Plecnik, Loyola Marymount University

2:30 pm – 3:30 pm	4.03 Research Collaborations Between Academia and Practice: Opportunities and Impactful Outcomes Moderator: Roby Sawyers, North Carolina State University Panelists: Yvonne Hinson, Academic in Residence, AICPA Cari Weston, AICPA Ed Schnee, University of Alabama and ATA External Relations Committee Chair

3:30 pm – 3:45 pm	Break Sponsored by Boyd Center for Business and Economic Research, The University of Tennessee Knoxville

3:45 pm – 4:30 pm	Plenary Speaker: Professor Joseph Bankman, Stanford University Introduction: George Plesko, University of Connecticut

5:30 pm – 7:00 pm	Rooftop Sundown Reception

Saturday, February 18, 2017 – ATA Midyear Meeting

8:00 am – 8:50 am	Research Forum with Coffee and Pastries Table 1: The PCAOB Part II Inspection Report Disclosure of Income Tax Deficiencies and Auditor-Provided Tax Services. Sydney Qing Shu, San Diego State University Herita Akamah, University of Oklahoma Jaehan Ahn, University of Oklahoma Table 2: The Influence of CEO Power and Public Outrage on I.R.C. Section 162(m) Compliance. Steven Balsam, Temple University John H Evans III, University of Pittsburgh Amy J. N. Yurko, Duquesne University Table 3: Short Selling Pressure and Corporate Tax Avoidance Savannah Guo, Texas Tech University Table 4: Are Innovative Firms Too Aggressive in Avoiding Taxes? C.S. Agnes Cheng, Hong Kong Polytechnic University Peng Guo, Michigan Technological University Chia-Hsiang Weng, Hong Kong Polytechnic University Qiang Wu, Rensselaer Polytechnic Institute Table 5: Do multinational and domestic companies have different leverage ratios after considering their cash tax payments? Hanni Liu, University of Texas at San Antonio

9:00 am – 10:20 am	5.01 Pecha Kucha (back by popular demand!) Moderator: Kirsten Cook, Texas Tech University The Hitchhiker’s Guide to Data Analytics Andrew Bauer, University of Illinois at Urbana-Champaign How to Incorporate Tax Policy into a First Tax Course Julia Camp, Providence College Who is Rich? Stephan Davenport, University of Tennessee at Chattanooga Career as a Tax Professor at a Teaching School Jane Livingstone, Western Carolina University Treasury’s Proposed Regulation Public Comment Process John Masselli, Texas Tech University So You’ve Been Asked to Become a Department Chair Lillian Mills, University of Texas at Austin How to Use PechaKucha in Your Class Michaele Morrow, Suffolk University Using Technology to Enhance Learning and Critical Thinking Skills Marianne Rexer, Wilkes University

9:00 am – 10:20 am	5.02 Research Session: Tax Risk and Uncertainty Moderator: James Stekelberg, University of Arizona How and Why Does Uncertainty about Tax Avoidance Outcomes Affect Equity Valuation? Allison Koester, Georgetown University Bridget Stomberg, University of Georgia Discussant: Michelle Hutchens, University of Illinois, Urbana-Champaign Tax Risk and Dividend Payouts Harald Johannes Amberger, WU Vienna University Discussant: Dave Kenchington, Arizona State University – Tempe Does News of IRS Tax Litigation Affect Assessments of Tax Risk? Janet A Meade, University of Houston Hyunkwon Cho, University of Houston-Houston Sungsil Lee, University of Houston Discussant: Erin Towery, University of Georgia

10:20 am – 10:40 am	Break

10:40 am – 12:10 pm	6.01 Academic Leadership Panel Moderator: Amy Hageman, Kansas State University Panelists: Beth Kern, Indiana University South Bend Anne Magro, George Mason University Lil Mills, University of Texas at Austin Sarah Nutter, University of Oregon 6.02 Research Session: International Tax Avoidance Moderator: Jake Thornock, Brigham Young University Corporate Tax Avoidance and IP Boxes Benjamin Osswald, Vienna University of Economics and Business Tobias Bornemann, Vienna University of Economics and Business Discussant: Brian Williams, Indiana University Organizational Structure and Tax Avoidance: Multinational Evidence from Business Group Affiliation Steven Roy Matsunaga, University of Oregon Hyun (Shana) A Hong, University of Memphis Jeong-Bon Kim, University of Waterloo Cheong Yi, City University Discussant: Becky Lester, Stanford University Internal Information Quality and Tax-Motivated Income Shifting Scott Rane, Texas A&M University Sean Thomas McGuire, Texas A&M University Connie D Weaver, Texas A&M University Discussant: Brady Williams, University of Texas at Austin

12:10 pm –1:00 pm	Luncheon and Table Topics Moderator: Raquel Meyer Alexander, ATA Vice President Join your colleagues for a networking luncheon and discussion on one of your favorite tax topics! This format is a professional development opportunity focused on small group discussion. Each table will have a predetermined topic and discussion leader who will introduce the topic and open it up to the group. Topics will be noted on each table and participants are free to join the table of their choice.

1:00 pm – 1:50 pm	7.01 Innovations in Teaching Tax Moderator: Jane Livingstone, Western Carolina University Should U.S. and Global Regulators Take a Bigger Bite Out of Technology Companies? A Case on Apple’s Tax Minimization and Reporting Strategies Mark A. Holtzblatt, Cleveland State University John Geekie, Cleveland State University Norbert Tschakert, Salem State University (Winner of the 2016 ATA Teaching Innovations Award) Brewing Up a Controversy: A Case Exploring the Ethics of Corporate Tax Planning Megan F. Hess, Washington and Lee University Raquel Meyer Alexander, Washington and Lee University 7.02 Research Session: Taxes and Financial Reporting Moderator: Alex Edwards, University of Toronto Do Tax Deductions for Goodwill Impairments Affect Financial Reporting? Steve Utke, University of Connecticut Sarah Blechinger, University of Connecticut Discussant: Miles Romney, Florida State University Do Firms Manipulate Investments in Tax Planning as a Form of Real Activity Earnings Yangmei Wang, Texas Tech University Kirsten Abram Cook, Texas Tech University Discussant: Stevie Neuman, University of Missouri-Columbia 7.03 Research Session: The Impact of Tax Disclosures Moderator: Casey Schwab, Indiana University Bloomington Corporate Tax Avoidance and Firm Value: Does the Income Tax Footnote Matter? Mark (Shuai) Ma, American University Le Luo, Huazhong University of Science and Technology Thomas C Omer, University of Nebraska-Lincoln Hong Xie, University of Kentucky Discussant: Jane Song, University of Iowa Let's Talk about Tax: The Determinants and Consequences of Income Tax Mentions During Conference Calls Anne Ehinger, University of Georgia Josh Lee, University of Georgia Bridget Stomberg, University of Georgia Erin Marie Towery, University of Georgia Discussant: Jane Song, University of Iowa

2:00 pm – 2:50 pm	8.01 P&T Conversation Moderator: Donna Bobek Schmitt, University of South Carolina Panelists: Fran Ayres, University of Oklahoma Diana Falsetta, University of Miami Sonja Rego, Indiana University Bloomington Terry Shevlin, University of California, Irvine

	8.02 Looking Forward: PhDs, JDs, and Tax Accounting Education Moderator: Janet Huston, Arizona State University Panelists: Phil Reckers, Arizona State University Jennifer Chapman, University of Georgia Amy Hillman, Arizona State University, AACSB - Board of Directors and Committee on Issues in Management Education

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. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live.

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 submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org.

To register for this course, Click Here or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

The 29th Annual American Taxation Association (ATA) Midyear Meeting

will be held February 17 – 18, 2017 at the Renaissance Phoenix Downtown Hotel.

On Thursday, February 16, prior to the ATA Midyear Meeting, we will also hold:

The Third Annual Teaching and Curriculum Conference

The Thirteenth Annual KPMG/ATA Tax Doctoral
We would like to thank the KPMG for its generous support in sponsoring the
2017 KPMG/ATA Tax Doctoral Colloquium.

More details about the meeting along with
meeting registration, will follow soon.

We look forward to seeing you in Phoenix!

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Preliminary Agenda

The 29th Annual American Taxation Association (ATA) Midyear Meeting