We gratefully acknowledge the KPMG Foundation for their generous support for the Midyear Meeting and Ph.D./New Faculty Consortium

2019 International Accounting Section Midyear Meeting

List of Reviewers Click Here

View Concurrent Session Abstracts Click Here

Meeting Agenda

Wednesday, January 23, 2019
6:00 pm – 7:30 pm Ph.D./New Faculty Consortium Reception

Thursday, January 24, 2019
8:30 am – 5:00 pm Ph.D./New Faculty Consortium

2:00 pm – 5:00 pm Workshop: Teaching Accounting Students Big Data Skills
Information Technology - 3.0 CH
Moderator: Eva K. Jermakowicz, Tennessee State University

Guido L. Geerts, University of Delaware
Catherine Banks, EY

6:00 pm – 7:30 pm Reception

Friday, January 25, 2019
7:00 am – 8:15 am Breakfast

8:30 am – 10:00 am General Session
Accounting - 1.8 CH

Speaker: Stephen Wen-Jen Lin, Florida
International University

The Role of the IASB in Financial Reporting:
Mission Achieved?

Speaker: Ann Tarca, International Accounting Standards Board

Description: This plenary session will begin with a presentation by Ann Tarca, IASB Board member, who will summarize the mission, structure and history of the IASB as an introduction to a detailed analysis of the evidence supporting a conclusion that the IASB is achieving its mission. The evidence is based on empirical-archival research that documents the benefits of IFRS adoptions, including specifically evidence that the use of IFRS has measurable benefits for foreign investment activity, cross-border capital flows and capital market integration. The formal presentation will be followed by a panel discussion.

Panelists: Andrei Filip, ESSEC Business School
Paul Munter, KPMG LLP and University of Colorado, Boulder
Grace Pownall, Emory University 
Ann Tarca, International Accounting Standards Board 
Moderator: Katherine Schipper, Duke University

10:00 am – 10:30 am Break

10:30 am – 12:00 pm General Session
Accounting - 1.8 CH

Speakers: Brett James, IAASB
Holger Erchinger, KPMG LLP
David Simko, EY
Greg Burton, Brigham Young University

Description: This Panel will cover how the IAASB is incorporating technology into all its current projects (e.g. the quality management standards, ISA 315) and IAASB's future strategy as it includes a “research” phase.” An important topic for the profession globally and in the U.S. is the increasing digitization of audits including use of D&A, cognitive, artificial intelligence, robotics etc. which is going to disrupt the accounting profession in the years to come. It is important to understand the plan going forward including what that will mean for qualifications of accountants as well as what academia could deliver to contribute to these irreversible developments.

12:05 pm – 1:30 pm Lunch
Accounting - 1.0 CH

Speaker: Katherine Schipper, Past President, International Association for Accounting Education and Research 

1:45 pm – 3:15 pm Concurrent Sessions

Session 1.01: IFRS Adoption 1
Accounting - 1.8 CH
Moderator: Thien Le, University of Houston

Who Keeps UK GAAP Alive and Why? Evidence on IFRS Non-Adoption from the UK
Maria Wieczynska, Arizona State University
Irene Karamanou, University of Cyprus
Grace Pownall, Emory University
Rachna Prakash, The University of Mississippi
Discussant: David Pecha, University of Southern Denmark

Canada’s Mandatory Adoption of IFRS: Impact on Market-Based and Non-Market-Based Accounting Quality
Gulraze Wakil, Lakehead University
Karin Ann Petruska, Youngstown State University
Discussant: Assma M. Sawani, University of Colorado Colorado Springs

Why Do Japanese Firms Voluntarily Adopt IFRS?
Eriko Kameoka, Bunkyo University
Masashi Okumura, Waseda University
Su Yan, Waseda University
Discussant: Xi Ai, The University of Tennessee

Session 1.02: Auditing
Auditing - 1.8 CH
Moderator: Mengyu Ma, Florida International University 

Do Insiders Trade to Signal their Attitudes Towards Modified Audit Opinions? Evidence from Asian Market
Andrei Filip, ESSEC Business School
Anne Jeny, ESSEC Business School
Jin Jiang, ESSEC Business School
Discussant: Weijia Hu, The Hong Kong Polytechnic University

Do Audit Findings Have Information Value? Evidence from Insider Trading in the Era of Expanded Auditor’s Report in the UK
Elizabeth Gutierrez, University of Chile
Adriana Korczak, University of Bristol
Joseph H. Schroeder, Indiana University Bloomington
Maria Ivanova Vulcheva, Florida International University
Discussant: Dennis Sundvik, Hanken School of Economics

Differences in CFO and Audit Partner Skill Bargain Power: Impact on Audit Fees and Earnings Quality
Angela Pettinicchio, Bocconi University
Mara Cameran, Bocconi University
Gabriel Pundrich, Bocconi University
Discussant: Joseph R. Rakestraw, Florida Atlantic University

Session 1.03: Disclosure Environment
Accounting - 1.8 CH
Moderator: Sunita Rao, Washburn University 

Investors Use of Biased Disclosures in Decision Making
Gary Entwistle, University of Saskatchewan
Hamilton Elkins, University of Saskatchewan
Regan Schmidt, University of Saskatchewan
Discussant: Min Liu, Brooklyn College– CUNY

The Impact of Internet Penetration on Financial Analysts’ Information Environment: A Cross- Country Analysis
Tony Kang, University of Nebraska–Lincoln
Dongyoung Lee, McGill University
Jianwei Li, University of Nebraska–Lincoln
Yong Keun Yoo, Korea Univeristy
Discussant: Clark Wheatley, Florida International University 

Investors’ Attention and Social Media: Evidence from Small and Medium Entities
Romain Boulland, ESSEC Business School
Andrei Filip, ESSEC Business School
Alessandro Ghio, Monash University
Luc Paugam, HEC Paris
Discussant: Christopher McCoy, College of William & Mary

Session 1.04: Government and Law
Accounting - 1.8 CH
Moderator: Maria Vulcheva, Florida International University 

Financial Protectionism, M&A Activity, and Shareholder Wealth
David Godsell, University of Illinois at Urbana- Champaign
Ugur Lel, The University of Georgia
Darius Miller, Southern Methodist University
Discussant: Qiuhong Zhao, Texas A&M University–Corpus Christi

Local Visibility Shocks to War Profiteers: New Tests of the Political Cost Hypothesis
Matthew Boland, St. Mary’s University
David Godsell, University of Illinois at Urbana-Champaign
Discussant: Jesus R. Rodolfo Jimenez Andrade, Case Western Reserve University

Government Procurement and Financial Statements Verification—Evidence from Private Firms in Emerging Economies
Shushu Jiang, University of Toronto
Discussant: Caroline Lee, Temple University

3:15 pm – 3:45 pm Break

3:45 pm – 5:15 pm Concurrent Sessions

Session 2.01: Role of Big Data Analytics in International Accounting and Auditing
Accounting - 1.8 CH
Moderator: Partha Sarathi Mohapatra, California State University, Sacramento
Panelists: Jim Burton, Grant Thornton
Partha S. Mohapatra, California State University, Sacramento
Alessandro Peirano, KPMG LLP
Jessica Tomc, EY
Steve Sussman, Deloitte
Franz Wessels, PwC

Session 2.02: Audit Quality
Auditing - 1.8 CH
Moderator: Shushu Jiang, University of Toronto

Auditor Ability and Audit Quality: Evidence from Graduate Migration in China
Wen He, The University of Queensland
Kevin Chao Li, UNSW Sydney
Yi Si, Xiamen University
Discussant: Pietro Andrea Bianchi, University of South Florida

Does the Joint Provision of Sustainability Assurance and Financial Audit Improve Financial Audit Quality?
Lorenzo Dal Maso, Erasmus University Rotterdam
Gerald Lobo, University of Houston
Francesco Mazzi, University of Florence
Luc Paugam, HEC Paris
Discussant: Sunita Rao, Washburn University

The Influence of Differential Interim Reporting Requirements on Audit Effort for Foreign Private Issuers
Angel Arturo Pacheco Paredes, Texas A&M International University
Clark M. Wheatley, Florida International University
Discussant: Sydney Shu, San Diego State University

Session 2.03: Valuation
Accounting - 1.8 CH
Moderator: Gerlando Lima, University of Illinois at Urbana-Champaign

A Cog in the Wheel or a Spanner in the Works: Examining the Perspectives of Valuation Service Providers

Stephani A. Mason, DePaul University
Discussant: Maria Vulcheva, Florida International University 

Engagement Partner Quality, Costs of Capital, and Valuation
Kose John, New York University
Min Liu, Brooklyn College–CUNY
Discussant: Thomas Bowe Hansen, Virginia Commonwealth University

Can We Trust the Financial Reporting of Distressed Firms?
Morten Nicklas Bigler Jensen, Copenhagen Business School
Discussant: Alessandro Ghio, Monash University

Session 2.04: Effect of Language and Culture
Accounting - 1.8 CH
Moderator: Elaine Henry, Stevens Institute of Technology

The Role of Disclosure Content and Tone in an Unregulated Market—Evidence from Initial Coin Offerings
Stephan Romeike, Technical University of Munich
Discussant: Silver Chung, Florida International University

Accounting Comparability, Cultural Distance, and Global Corporate Credit Ratings
Vincent Y. S. Chen, National Chengchi University 
Heeick Choi, University of Massachusetts Lowell
Myungsun Kim, University at Buffalo, SUNY
Discussant: Mari Paananen, University of Gothenburg

IASB-The Accounting Tower of Babel: Language and the Translation of International Accounting Standards
Emily Anne Shafron, The University of Georgia
Discussant: Michelle Rene Lowry, Virginia Polytechnic Institute and State University

6:00 pm – 7:30 pm Reception, Sponsored by Florida International University College of Business

Saturday, January 26, 2019
7:00 am – 8:15 am Breakfast (to include Junior Faculty Mentoring)

8:30 am – 10:00 am Journal of International Accounting Research Plenary Presentations
Accounting - 1.8 CH
Moderator: Joanna L. Ho, University of California, Irvina

The Value of Implicit Political Connections
C. S. Agnes Cheng, The Hong Kong Polytechnic University
David C. Broadstock, The Hong Kong Polytechnic University
Xiaoqi Chen, The Hong Kong Polytechnic University
Wenli Huang, The Hong Kong Polytechnic University
Discussant: Omrane Guedhami, University of South Carolina

Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market
Matthew James Behrend, St. Edwards University
Sarfraz Alam Khan, University of Louisiana at Lafayette
Young-Woo Ko, Kyonggi University
Sung-Jin Park, Indiana University South Bend
Discussant: Thomas C. Omer, University of Nebraska–Lincoln

10:00 am – 10:30 am Break

10:30 am – 12:00 pm Concurrent Sessions

Session 3.01: Regulators
Accounting - 1.8 CH
Moderator: Pietro Andrea Bianchi, University of South Florida

PCAOB International Inspection Access and Management Forecast Accuracy: Evidence from U.S.-Listed Foreign Firms
Lijun Lei, The University of North Carolina at Greensboro
Sydney Shu, San Diego State University
Wayne B. Thomas, The University of Oklahoma
Discussant: Sikochi Anywhere, Harvard University

The Valuation Impact of PCAOB International Inspections on U.S. Multinational Corporations
Bingyi Chen, Suffolk University
Jenelle Conaway, George Mason University
Discussant: Min Liu, Brooklyn College– CUNY

Assurance on Sustainability Reports: A Study of Factors Influencing the Selection of an Assurance Framework
Sunita Rao, Washburn University
Siva Nathan, Georgia State University
Discussant: Gia M. Chevis, Baylor University

Session 3.02: Corruption and Ethics 
Accounting - 1.8 CH
Moderator: Assma M. Sawani, University of Colorado Colorado Springs

Empirical Analysis of the Capital Markets’ Responses to International FCPA Incidents
Jesus R. Rodolfo Jimenez Andrade, Case Western Reserve University
Timothy J. Fogarty, Case Western Reserve University
Gregory A. Jonas, Case Western Reserve University
Discussant: Maria Ivanova Vulcheva, Florida International University

The Role of the Audit in the Prevention and Detection of Corruption in the 2016 Rio Olympic Games
Charles W. Stanley, Baylor University
Discussant: Gabriel Pundrich, Bocconi University 

The Role of Risk Management Philosophy in Mitigating Unethical Behavior: A Cross-Cultural Comparison Between China and the United States
Xin Liu, Pacific Lutheran University
Discussant: Judy K. Beckman, University of Rhode Island

Session 3.03: IFRS Adoption 2
Accounting - 1.8 CH
Moderator: Maria Wieczynska, Arizona State University

Home and Foreign Host Country IFRS Adoption and Cross-Delisting
Kiridaran Kanagaretnam, York University
Xiangting Kong, Sun Yat-sen University
Albert Tsang, York University
Discussant: Vivian Xiang, University of Indianapolis 

Convergence of CAS with IFRS and Value Relevance of Accounting Information in Chinese Stock Market: Evidence from AH-Share

Vivian Xiang, University of Indianapolis
Discussant: Robert K. Larson, University of Cincinnati

IFRS Adoption and Institutional Investors’ Monitoring Role in Emerging Markets: Evidence from Latin-America
Mauricio Jara, University of Chile
Harold Lopez, University of Chile
Adriana Cabello, University of Chile
Discussant: Shushu Jiang, University of Toronto

3.04: Research Perspectives
Accounting - 1.8 CH
Moderator: Elaine Henry, Stevens Institute of Technology

Is There a Confidence Interval for That? A Critical Examination of Null Outcome Reporting in Accounting Research
William M. Cready, The University of Texas at Dallas
Jiapeng He, The University of Texas at Dallas
Wenwei Lin, Xiamen University
Chengdao Shao, Xiamen University
Di Wang, Xiamen University
Yang Zhang, Xiamen University
Discussant: Elizabeth Gutierrez, Universidad de Chile

A Synthesis of Accounting Research in Africa 2000–2017: What Have We Learned
Nelson Waweru, York University
Songlan Peng, York University
Discussant: Stephani A. Mason, DePaul University

Un-Faithful Representation of Financial Statements: Issues in Accounting for Financial Instruments
A. Rashad Abdel-Khalik, University of Illinois at Urbana-Champaign
Discussant: Changjiang Wang, University of Cincinnati 
12:05 pm – 1:30 pm Lunch

1:45 pm – 3:15 pm Concurrent Sessions

Session 4.01: Banking
Accounting - 1.8 CH
Moderator: Ziyao San, York University

Does Accounting Enforcement Influence Risk- Taking in the Banking Industry? Evidence from the Pre- and Post-Crisis Periods
Lorenzo dal Maso, Erasmus University Rotterdam
Kiridaran Kanagaretnam, York University
Gerald Lobo, University of Houston
Francesco Mazzi, University of Florence
Discussant: Pietro Bianchi, University of South Florida

The Single Supervisory Mechanism—A Curse or a Blessing for Banks’ Financial Reporting Quality?
Melanie Demirtas, Frankfurt School of Finance & Management
Discussant: Francesco Mazzi, University of Florence

Interaction between Securitization Gains and Abnormal Loan Loss Provisions: Credit Risk Retention and Fair Value Accounting
Qiuhong Zhao, Texas A&M University–Corpus Christi
Discussant: Lorenzo dal Maso, Erasmus University Rotterdam

Session 4.02: Case Studies
Accounting - 1.8 CH
Moderator: Eo Jin Lee, Florida International University

Nordea Bank AB: A Case on Capital Relief Trades
Barbara Seitz, New York University
Discussant: Christopher J. Skousen, Utah State University

Short-Term Profit Planning and Capital Budgeting Analysis: A Case in the Health Service Sector in Peru
Gustavo A. Tanaka, Kyoto University of Foreign Studies
Sergio Cherres, Pontifical Catholic University of Peru
Discussant: Gia Chevis, Baylor University 

Relevant Information Analysis in the Short Term Decision-Making: A Case of a Medical Services Provider in Peru
Gustavo A. Tanaka, Kyoto University of Foreign Studies
Sergio Cherres, Pontifical Catholic University of Peru
Discussant: Mahendra R. Gujarathi, Bentley University

Session 4.03: Earnings Management
Accounting - 1.8 CH
: Elizabeth Gutierrez, University of Chile

Aggregate Discretionary Accruals and Future Market Returns
Kriengkrai Boonlert-U-Thai, Chulalongkorn University
Sam Han, Korea University
Tony Kang, McMaster University
Eunyoung Lee, Korea University
Discussant: Maria Wieczynska, Arizona State University

Do Firms Undo the Effects of Earnings Management on Segment Earnings?
Christian Gross, KELAG
Alfred Wagenhofer, University of Graz
David Windisch, University of Graz
Discussant: Qing Burke, Miami University

Do Working Hours Explain Earnings Management and Discontinuities in Reported Earnings?
Dennis Sundvik, Hanken School of Economics
Discussant: Charles Stanley, Baylor University 

Session 4.04: Governance
Accounting - 1.8 CH
Moderator: Dina Clark, Bloomberg University

Status as a Mechanism to Co-Opt the Board: Evidence from Hong Kong Natural Experiments
Michelle Rene Lowry, Virginia Polytechnic Institute and State University
Discussant: David Godsell, University of Illinois at Urbana-Champaign

Corporate Governance Reform and CEO Compensation: Evidence from CEO Compensation of Public versus Private Firms
Kee-Hong Bae, York University
Jisok Kang, University of Cambridge
Albert Tsang, York University
Discussant: Christina Lewellen, North Carolina State University

Borrower Track Record, Mandatory Management Forecasts and Project Debt Financing Announcements
Gabriel Pundrich, Bocconi University
Andrew Ferguson, The University of Technology Sydney
Discussant: Kelley Bergsma, Ohio University 

3:15 pm – 3:45 pm Break

3:45 pm – 5:15 pm Concurrent Sessions

Session 5.01: Forum on Corporate Reporting
Accounting - 1.8 CH
Moderator: Gia M. Chevis, Baylor University

The Effect of Borrowers’ Financial Statements on Bank Financial Reporting
Siddharth Bhambhwani, University of Miami

The Impact of Intangibles on Corporate Financial Performance: International Evidence
Mike Onder Kaymaz, Clarion University
Ilker Yilmaz, Dhofar University
Ozgur Kaymaz, Turkish Airlines

Credit Ratings, Tax Considerations, and Accrual Management by Private UK Firms
Mari Paananen, University of Gothenburg
Joanne Horton, University of Warwick
Fani Kalogirou, University of Exeter

How Do Cross-Listing Benefits Change for Foreign Firms that Leave the U.S.?
Elizabeth Gordon, Temple University
Caroline Lee, Temple University

Session 5.02: Forum on the Structure of Communication
Accounting - 1.8 CH
Moderator: Maria Ivanova Vulcheva, Florida International University

Peer R&D Disclosure and Corporate Innovation: Evidence from U.S. Cross-Listed Firms
Hsiao-Tang Hsu, Texas A&M University–Corpus Christi
Huichi Huang, North Dakota State University
Elizabeth Gordon, Temple University

Does Cross Listing in OTC Market Benefit International Firms? Evidence from OTCQX Market
Myung Sub Kim, Saint Joseph's University
Stephen Wen-Jen Lin, Florida International University
Yang L. Liu, Southeast Missouri State University

Do Earnings Announcements Lift All Boats? Evidence from the Pacific to the Atlantic
Kelley Bergsma, Ohio University

Fire or Befriend? The Role of Ownership Structure in CEO Turnover Decisions of Controlling Shareholders
C.S. Agnes Cheng, The Hong Kong Polytechnic University
Jinshuai Hu, Xiamen University
David Pecha, University of Southern Denmark
Walid Saffar, The Hong Kong Polytechnic University

Session 5.03: Forum on Reporting Standards
Accounting - 1.8 CH
Moderator: Stephen Wen-Jen Lin, Florida International University

Implementing IFRS in Saudi Arabia: Evidence from Publicly Traded Companies
Mohammad Nurunnabi, Prince Sultan University
Eva K. Jermakowicz, Tennessee State University

Does Comparability with Local GAAP Improve When Firms Adopt IFRS?
Elizabeth Hendrix Turner, The University of Texas Rio Grande Valley
Stephen Wen-Jen Lin, Florida International University
Clark M. Wheatley, Florida International University
Dina Clark, Bloomberg University

Determinants of Tangible Long-Lived Asset Impairments under IFRS and U.S. GAAP
Hsiao-Tang Hsu, Texas A&M University–Corpus Christi
Elizabeth Gordon, Temple University

The Impact of Mandated Corporate Social Responsibility on Financial Performance: Evidence from the India’s Companies Act, 2013
Shu-Hsing Wu, Chang Jung Christian University
Wen-Hsin Hsu, National Taiwan University

Note: The CPE Fields of Study curriculum is divided into twenty 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

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