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| Thursday, April 6, 2017 | |
| 1:00 pm - 4:00 pm | |
| 2:45 pm - 4:00 pm | Doctoral Student Faculty Interchange I Accounting - 1.5 CH Moderator: Yonca Ertimur, University of Colorado Boulder The Determinants of Repatriation: A Post-AJCA Study Kimberly Krieg, University of Oregon Steven Roy Matsunaga, University of Oregon Ryan James Wilson, University of Oregon Discussant: Yonca Ertimur, University of Colorado Boulder Explaining Future Performance of Targets after a Failed Acquisition Offer Jean Zeng, University of California, Berkeley David Aboody, University of California, Los Angeles Omri Even Tov, University of California, Los Angeles Discussant: Lucile C. Faurel, Arizona State University Financial-Reporting Credibility and Violations of Non-Shareholder Trust Eric Horne, University of Washington Discussant: Dane M. Christensen, University of Oregon |
| 4:00 pm - 8:00 pm | Table Top Displays    |
| 4:15 pm - 5:30 pm | Doctoral Student Faculty Interchange II Accounting - 1.5 CH Moderator: Panos N. Patatoukas, University of California, Berkeley Political Sensitivity and Accounting Conservatism: Evidence from the American Recovery and Reinvestment Act Shawn X. Huang, Arizona State University Wei Huang, Arizona State University Yinghua Li, Arizona State University Discussant: Jordan Schoenfeld, Utah State University "Tainted" Executives as Outside Directors Leah Baer, University of Colorado Boulder Yonca Ertimur, University of Colorado Boulder Jingjing Zhang, McGill University Discussant: Jeremy Douthit, The University of Arizona Fair Value Estimates and Delayed Updating Robert Raney, University of Washington Asher Curtis, University of Washington Discussant: Artur Hugon, Arizona State University |
| 6:30 pm - 8:00 pm | Welcome Reception Dinner on Your Own |
| Friday, April 7, 2017 | |
| 7:00 am - 8:00 am | Continental Breakfast |
| 8:00 am - 9:05 am | Plenary Session Accounting at the Speed of Change Accounting - 1.2 CH Speaker: Kimberly Ellison-Taylor, Chairman of the AICPA Board of Directors and Global Accounting Strategy Director for Oracle America |
| 9:15 am - 10:15 am | Visual Analytics in the Classroom Specialized Knowledge and Applications - 1.2 CH Speaker: Chuck Hooper, Byalitics and Tableau Zen Master |
| 10:15 am - 10:45 am | Break |
| 10:45 am - 12:00 pm | Concurrent Sessions Session 1.01: Collaborative Partnerships with Professional Organizations Specialized Knowledge and Applications - 1.5 CH Presenters: Sarah Bee, Seattle University Sharon Lightner, National University Frank Shuman, Utah State University Session 1.02: How Big Data and Analytics Fits into Accounting Courses and Curriculum Specialized Knowledge and Applications - 1.5 CH Presenters: Chuck Hooper, BIAlytics and Tableau Zen Master Robyn L. Raschke, University of Nevada, Las Vegas Session 1.03: Doctoral Student Faculty Interchange III Accounting - 1.5 CH Moderator: Asher Curtis, University of Washington Mentoring and Gender in the Equity Research Industry Erin Jordan, Arizona State University Discussant: Yonca Ertimur, University of Colorado Boulder Do Intertemporal Tax Discontinuities Influence Investors’ Asset Selection Behavior? Remington T. Curtis, The University of Arizona Matthew Erickson, The University of Arizona Jeff Jiewei Yu, The University of Arizona Discussant:Steven R. Matsunaga, University of Oregon Are Deferred Taxes a Useful Source of Financing? Examining How Firms Use Temporary Cash Tax Savings Stephen Campbell, University of California, Irvine Discussant: Panos N. Patatoukas, University of California, Berkeley Session 1.04: Teaching Cases: Big Data, Non-Financial Measures and IFRS vs GAAP Accounting - 1.5 CH Moderator: Linda H. Chen, Washington State University Di Wu, California State University, Bakersfield Ji Li, California State University, Bakersfield Discussant: Robin Clement, University of Oregon Disclosure and Audit Implications of Nonfinancial Measures: A Teaching Case Gabriel Saucedo, Seattle University Matthew Hoag, Gonzaga University Discussant: Naman Desai, Indian Institute of Management Ahmedabad IFRS vs. US GAAP: Big Town Hydro’s Accounting Choices Yan Jin, Dominican University of California Flora Niu, Wilfrid Laurier University Discussant: Zenghui Liu, Western Washington University Session 1.05: Constraints and Risks: Impacts on Decision-Making and Performance Administrative Practice - 1.5 CH Dialogue Session Facilitator: Ozer Asdimer, University of St. Thomas The Impact of Compliance with State Service Requirements on Local Budgetary Expenditures across Economic Cycles Spencer T. Brien, Naval Postgraduate School Robert J. Eger, Naval Postgraduate School The Hospital: Determining Relevant Cost for Outsourcing Decisions Anthony Craig Keller, Woodbury University A Comparison of Restricted Stock Grants Between Dual-Class and Single-Class Companies Ji Li, California State University, Bakersfield Di Wu, California State University, Bakersfield Risk-Taking Incentives and Cost Stickiness Wu-Lung Li, Texas A&M International University Ramachandran Natarajan, The University of Texas at Dallas Yan Zhao, University at Buffalo, SUNY Kenneth Weiyu Zheng, University of Wyoming |
| 12:00 pm - 1:30 pm | Lunch Accounting - 1.0 CH Improving Performance Through Standardized Sustainability Accounting Speakers: Levi Stewart, Sector Analyst, Sustainability Accounting Standards Board (SASB) Nicolai Lundy, Sustainability Accounting Standards Board |
| 1:45 pm - 3:25 pm | Concurrent Sessions Session 2.01: What Technology Skills are Desired by Accounting Professionals? Specialized Knowledge and Applications - 2.0 CH Moderator: Gary L. Mingle, San Francisco State University Presenters: Johanna Terronez, Grant Thornton Brendon Bula, Tesla Session 2.02: Developing an Accounting for Sustainability Course Specialized Knowledge and Applications - 2.0 CH Presenter: Kristine M. Brands, Regis University Session 2.03: Doctoral Student Faculty Interchange IV Accounting - 2.0 CH Moderator: Lucile C. Faurel, Arizona State University Gross versus Net Presentation of Derivative Financial Instruments and Credit Risk Won Jung Kim, The University of Utah Discussant: Asher Curtis, University of Washington High Profile Accounting Executives and Earnings Characteristics Ashley Nicole Skinner, University of Colorado Boulder Discussant: Dawn Matsumoto, University of Washington Tax Uncertainty and Marginal Tax Avoidance Kaishu Wu, University of Oregon Discussant: Siew Hong Teoh, University of California, Irvine Session 2.04: Age, Youth, and Governance: Impacts on Internal Control, Audit Pricing, and Auditor Appointment Auditing - 2.0 CH Of Internal Control Deficiencies Hanmei Chen, Western Washington University Discussant: Kevin W. Hee, California State University, San Marcos Do Auditors Price the Tone of Corporate Voluntary Disclosure? Adam Greiner, University of Denver Lorenzo Patelli, University of Denver Matteo Pedrini, Catholic University of the Sacred Heart Internal Governance and Audit Fees: Evidence from CEO-CFO Career Heterogeneity Zenghui Liu, Western Washington University Bo Ouyang, The Pennsylvania State University Great Valley Xiaojie Christine Sun, California State University, Los Angeles Yu Tony Zhang, Hong Kong Polytechnic University The Relationship between Auditor Appointment Authority and Earnings Quality in the Indian Banking Sector Naman Desai, Indian Institute of Management Ahmedabad Joshy Jacob, Indian Institute of Management Ahmedabad Monika Gupta, Indian Institute of Management Ahmedabad Ajay Pandey, Indian Institute of Management Ahmedabad Discussant: Yijing Lui, Washington State University Session 2.05: Earnings Management, Managerial Ability, and Market Pricing Accounting - 2.0 CH Dialogue Session Facilitator: Benjamin Carl Anderson, San Jose State University Dissecting Stock Price Momentum Using Financial Statement Analysis Irfan Safdar, Widener University Short-Sales Constraints and Aftermarket IPO Pricing Panos N. Patatoukas, University of California, Berkeley Richard Sloan, University of California, Berkeley Yu Wang, University of California, Berkeley Earnings Management and Firm Value: The Role of Family Firm Types Chia-Ling Chao, National Chung Cheng University Yen-Lin Chang, National Chung Cheng University Sheng-Yung Wang, National Chung Cheng University Gin-Ming Guo, National Chung Cheng University Accounting Choices and the Legal Environment: The Impact of Dura Pharmaceuticals v. Broudo Samuel T. Tan, University of California, Berkeley |
| 3:25 pm - 3:55 pm | Ice Cream Social Break Sponsored by  |
| 3:55 pm - 5:35 pm | Concurrent Sessions Session 3.01: Mentorship Programs Personal Development - 2.0 CH Presenters: Kathleen Hertz Rupley, Portland State University Alan Keith Styles, California State University, San Marcos Session 3.02: Converting Best Teaching Practices into Scholarship that Counts Specialized Knowledge and Applications - 2.0 CH Presenter: Gail Hoover King, Purdue University Northwest Session 3.03: Papers on Managerial Decisions and Reporting Quality Administrative Practice - 2.0 CH Moderator: Daoping He, San Jose State University CEO Network Size and Earnings Management Hyun A. Hong, University of California, Riverside Paul A. Griffin, University of California, Davis Ji Woo Ryou, The University of Texas Rio Grande Valley Yun Liu, Keck Graduate Institute Discussant: Marc Cussatt, Washington State University Earnings Disappointments and Strategic Profit Allocations in Segment Reporting Tim D. Haight, Loyola Marymount University Discussant: Marcus Burger, Idaho State University Managers’ Focus on Non-GAAP Earnings: Implications for Real Activities and Accounting Choices Henry Laurion, University of California Discussant: Mohamed A. Elbannan, Minnesota State University Moorhead The Good, the Bad, and the Assets: The Effect of Managerial Ability on the Quality of Net Operating Assets Davit Adut, Seattle University Marc Peter Picconi, College of William & Mary Philipp Schaberl, University of Denver Discussants: Wonik Choi, California State University, Fullerton Session 3.04: Economic Consequences of Accounting Measurement and Disclosures Economics - 2.0 CH Moderator: Kuan-Chen Lin, Oregon State University Finding Diamonds in the Rough: Analysts' Selective Coverage of LossReporting Firms Yao Tian, San Jose State University Discussant: Samuel T. Tan, University of California, Berkeley Relevance versus Faithful Representation in Fair Value Accounting Lucas Mahieux, Toulouse 1 University Capitole The Economic Consequences of SFAS 166/167 – Evidence from Banks Qiuhong Zhao, Texas A&M University–Corpus Christi Dana A. Forgione, The University of Texas at San Antonio Session 3.05: Of Accounting Quality, Debt, Cash Flows, and Climate Change Accounting - 2.0 CH Dialogue Session Facilitator: Dane M. Christensen, University of Oregon Business Conditions and Cash Flows Forecast Xiaohang Tina Wang, San Francisco State University Ross Jennings, The University of Texas at Austin Financial Reporting of Goodwill: Evidence from 1988–2013 Marcus Burger, Idaho State University He Wen, University of Missouri–St. Louis The Effects of Accounting Expertise of Board Committees on the Short and Long-Term Consequences of Financial Restatements Jianxin Gong, California State University, Fullerton Siyi Li, The University of Chicago Somnath Das, The University of Chicago Cost of Debt and Climate Change Disclosure: Switching Regression Approach to Address Selection Bias Ying Guo, California State University, East Bay David C. Yang, University of Hawaii at Manoa Analyst Forecast Errors and Dividend Displacement Somnath Das, The University of Chicago Philipp Schaberl, University of Denver Pradyot K. Sen, University of Washington, Bothell |
| 6:00 pm - 7:30 pm | Reception with Effective Learning Strategies Displays Accounting - 1.0 CH Poster 1: A Methodology for Developing a Case-Based Fraud Examination Course Sara Kern, Gonzaga University Patricia A. Johnson, Canisius College Kevin Dow, University of Nottingham Ningbo China Poster 2: Plickers Use in the Classroom Ramon P. Rodriguez, Idaho State University Wayne A. Tervo, Murray State University Poster 3: Setting the Accounting Hook: Recruiting and Retaining Accounting Students through Humor and an Active Learning Classroom Robert L. Webster, Ouachita Baptist University Poster 4: Strategies for Teaching a Graduate Course in Accounting Communications Kristine M. Brands, Regis University Poster 5: United States Supreme Court Business Case Group Presentation Donald Llewellyn Jones, University of Nevada, Las Vegas Poster 6: Whistleblowing Obligations, Protections & Rewards Related to NonPublic Companies Rick L. Crosser, Metropolitan State University of Denver |
| Saturday, April 8, 2017 | |
| 7:00 am - 8:20 am | Breakfast and Roundtable Forum Accounting - 1.0 CH Table 1: The Association Between Discretionary Accruals and Auditor Size: The Case of Ex-Andersen Clients Andrew Gross, Southern Illinois University Edwardsville Jamie Hoelscher, Southern Illinois University Edwardsville Brad Reed, Southern Illinois University Edwardsville Gregory E. Sierra, Southern Illinois University Edwardsville Table 2: Organizational Structure and Tax Avoidance: Multinational Evidence from Business Group Affiliation Hyun A. Hong, University of California, Riverside Jeong-Bon Kim, University of Waterloo Steven Roy Matsunaga, University of Oregon Cheong Heon Yi, City University of Hong Kong Audit Quality and an Effort-Averse Auditor in a Competitive Audit Market Sangphill Kim, University of Massachusetts Lowell Taewoo Kim, California State University, San Bernardino PCAOB Auditing Standard No. 5 Impact on Auditor Size, Auditor Dismissals and Audit Risk Kevin W. Hee, California State University, San Marcos The Impact of the Sarbanes-Oxley Section 404(b) Exemption on Earnings Informativeness Larry R. Davis, University of St. Thomas Gregory M. Trompeter, University of Central Florida Alexey Lyubimov, Concordia University Engagement Partners Participating in Auditing Standards Setting and Audit Quality Tsing-Zai C. Wu, Asia University and National Cheng Kung University Hua-Wei Huang, National Cheng Kung University Chun Chan Yu, National Cheng Kung University Ching-Hui Wu, National Cheng Kung University Table 3: Sexism, Statements, and Audits Timothy W. Shields, Chapman University The Effect of CEO Friendship and Compensation Saliency on Earnings Management: The Mediating Role of Social Distance Andrea L. Gouldman, Weber State University Lisa M. Victoravich, University of Denver Gender and Race in U.S. Public Accounting: Evidence from the 1940 Census Diane H. Roberts, University of San Francisco Moral Disengagement Elements and Personality Factors in Accounting Majors: Gender Differences Suzanne Cory, St. Mary’s University Miranda Silva, St. Mary’s University Thomas Reeves, Analytic Focus Does Causally Linking Nonfinancial Measures Influence Investors’ Use of Management’s Nonfinancial Information Disclosures? Lei Dong, Eastern Washington University Bernard Wong-On-Wing, Washington State University Table 4: Applying GASB Statement No. 67 and GASB Statement No. 68 as a FASAB Promulgation Russell Owen Parkman, National University The Story of a Business Formation and its Downfall: Lessons Learned from a Business Failure Nasrollah Ahadiat, California State Polytechnic University, Pomona Table 5: Can We Explain Accrual Accounting Valuation Models in an Uncomplicated Way? Min Shirley Liu, The University of Southern Mississippi Rupert Rhodd, Florida Atlantic University A Discourse Analysis of Accounting ‘Accuracy’ Louella J. Moore, Washburn University Table 6: Analyst Reaction to Nonarticulation in the Statement of Cash Flows Peter Frischmann, Oregon State University Kuan-Chen (K.C.) Lin, Oregon State University Dilin Wang, Oregon State University IFRS Adoption in Korea: The Relation between Earnings and Stock Returns and Prices Kim G. Key, Auburn University Jeong Kim, California State University, Stanislaus An Emperical Examination of the Rounding Phenomenon in the Reported Pro forma Earnings Daoping He, San Jose State University |
| 8:20 am - 8:50 am | Imagining Our Future: Envisioning Our Second Century Speaker: David Burgstahler, AAA Board President, University of Washington-Seattle |
| 9:05 am - 10:45 am | Concurrent Sessions Session 4.01: Get Hands on Experience with Tableau - Learn and Do Specialized Knowledge and Applications - 2.0 CH Presenter: Vikram Bandarupalli, Tableau Session 4.02: Pulling Information for Useful Decision Making Specialized Knowledge and Applications - 2.0 CH Presenters: Gregory Clifton, Metropolitan State University of Denver Connie Fajardo, National University Russell Owen Parkman, National University Session 4.03: Audit Quality, Pricing and Choice Auditing - 2.0 CH Dialogue Session Facilitator: Matthew Hoag, Gonzaga University An Evaluation of Repeated Material Weakness Disclosures William Heninger, Brigham Young University Mason Snow, Brigham Young University Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market Kourosh Amirkhani, Washington State University Masoud Azizkhani, Australian National University and Ilam University Does Client CSR Performance Information Influence Auditor Judgments? Leila Emily Hickman, Washington State University Large Shareholder Incentives and Auditor Choice Yijing Cui, Washington State University Kangtao Ye, Renmin University of China Shanshan Zhang, Renmin University of China The Cost of Articulation: Annual Report Readability and Audit Pricing Zenghui Liu, Western Washington University Johnny Jiung-Yee Lee, Drexel University Eric R. Lohwasser, Drexel University Bo Ouyang, The Pennsylvania State University Great Valley Securities Class Actions in the United States and Canada Against Chinese Companies and their Auditors: An Empirical Investigation Ross D. Fuerman, Suffolk University Nancy Chun Feng, Suffolk University Session 4.04: International Accounting: CSR Reporting Accounting and Real Impacts and IFRS Related De-Listing Accounting - 2.0 CH Moderator: Nancy Mangold, California State University, East Bay CSR and Earnings Management: Evidence from India Employing New Proxy for Socially Responsible Behavior Naman Desai, Indian Institute of Management Ahmedabad Preet Deep Singh, Indian Institute of Management Ahmedabad Arindam Tripathy, University of Washington, Tacoma Avijit Bansal, Indian Institute of Management Ahmedabad Discussant: Qiuhong Zhao, Texas A&M University–Corpus Christi Corporate Social Responsibility and Accounting Restatements Kathleen Hertz Rupley, Portland State University Discussant: Lisa A.Eiler, University of Montana How Badly Do Listed Firms Want to Avoid IFRS? Delisting Decisions in the Post-IFRS Adoption Period Elizabeth Gutierrez, Universidad de Chile Maria Ivanova Vulcheva, Florida International University Maria Wieczynska, Arizona State University Discussant: Timothy Haight, Loyola Marymount University The Effect of Mandated CSR Disclosure on the Pollution Levels of Publicly-Traded Chinese Firms Li Huang, Washington State University Jeffrey Gramlich, Washington State University Discussant: Nora Alaniz-Bouqayes, California State University, Chico |
| 10:45 am - 11:15 am | Break |
| 11:15 am - 12:30 pm | Concurrent Sessions Session 5.01: Engaging Students in Online Programs Specialized Knowledge and Applications - 1.5 CH Presenters: Thomas Francl, National University Susan Gill, Washington State University Session 5.02: Big Data and Analytics Cases and Data Sets Specialized Knowledge and Applications - 1.5 CH Presenters: Robyn L. Raschke, University of Nevada, Las Vegas Gail Hoover King, Purdue University Northwest Session 5.03: Tax Avoidance: Motivations, Methods and Implications Taxes - 1.5 CH Moderator: Kaishu Wu, University of Oregon Does Corporate Tax Avoidance Affect Cost Behavior? An Empirical Examination of Tax Avoidance and Operating Leverage Xin Xu, University of Wyoming Discussant: Kimberly Krieg, University of Oregon In Pursuit of Profit: The Likely Culprit of Tax Avoidance via Tax Havens Linda H. Chen, Washington State University Debra Lee Sanders, Washington State University Yunshil Cha, Washington State University Discussant: Jennifer K. Howard, California State University, Fullerton The Value of International Income-Shifting Opportunities to U.S. Multinational Firms Paul Demere, University of Illinois at Urbana-Champaign Jeffrey Gramlich, Washington State University Discussant: Stephen Campbell, University of California, Irvine Session 5.04: Let’s Chat: More Evidence on Post-Earnings Announcement Drift, Discretionary Accruals, Forecasting and Investing Activities Accounting - 1.5 CH Dialogue Session Facilitator: Ji Li, California State University, Bakersfield Hierarchy of Earnings Thresholds Based on Discretionary Accruals Jung Hoon Kim, Florida International University Abhijit Barua, Florida International University Sheng Yi, California State University, Dominguez Hills The Timing of Rating Change Announcements Yuan Xie, Fordham University Pepa Kraft, New York University Ling Zhou, The University of New Mexico Session 5.05: More Evidence on Earnings Quality, Earnings Forecasts, Internal Control Reporting and Auditor Signature Impacts Auditing - 1.5 CH Dialogue Session Facilitator: Jeffrey Gramlich, Washington State University Social Capital and Internal Control Reporting Sang Mook Lee, Pennsylvania State University Great Valley Myungsoo Son, California State University, Fullerton HakJoon Song, The University of Akron The Issuance and Informativeness of Management Long-Term Earnings Growth Forecasts Andreas Simon, Pepperdine University Lucile C. Faurel, Arizona State University Tim D. Haight, Loyola Marymount University The Relationship between Audit Committee Members’ Attendance and Earnings Quality Naman Desai, Indian Institute of Management Ahmedabad Joshy Jacob, Indian Institute of Management Ahmedabad Arindam Tripathy, University of Washington, Tacoma Preet Deep Singh, Indian Institute of Management Ahmedabad A Consistent Research Design for Value Relevance Studies Jian Kang, Tianjin University of Finance and Economics Catalin Starica, University of Neuchâtel |
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