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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 Welcome 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 IAASB 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 Companies 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 Moderator: 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
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