Preliminary Agenda

Thursday, February 16, 2017 – ATA Midyear Meeting
 7:30 am – 6:00 pmDoctoral 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

 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

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

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

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

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

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

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.


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