Program | American Accounting Association

Preliminary Agenda

Thursday, February 27, 2020
7:00 am – 5:30 pm	Meeting Registration

7:30 am – 6:00 pm	16th Annual KPMG/ATA Doctoral Consortium Sponsored by the KPMG Foundation

7:30 am – 7:00 pm	6th Annual ATA Teaching and Curriculum Conference (space is limited; requires an additional registration fee) Sponsored by Grant Thorton

Friday, February 28, 2020 – ATA Midyear Meeting

7:00 am – 5:00 pm 7:20 am – 7:50 am	Meeting Registration Continental Breakfast

7:30 am – 4:00 pm	Tabletop Displays



8:00 am – 9:30 am	1.01 JATA Conference I Moderator: Connie Weaver, Texas A&M University The Effect of Paid Preparer Competition on Individual Tax Avoidance George Batta, Claremont McKenna College; Andrew Finley, Claremont McKenna College; Joshua Rosett, Claremont McKenna College Discussant: Michelle Hutchens, University of Illinois Tax vs. Coordination: The Dual-Role of Internal Capital Allocation Betty Xing, University of Waterloo Discussant: Lisa De Simone, Stanford University 1.02 JLTR Conference Session I Moderator: Amy J. N. Yurko, Duquesne University Introduction: Publishing Legal Tax Research Blaise M. Sonnier, University of Colorado at Colorado Springs Editor: The ATA Journal of Legal Tax Research Proposed Regulations Address Tax Treatment of Modifications of Debt Instruments Made to Transition Away from LIBOR Jamison Kreig Shipman, Rockhurst University Discussant: Julia Camp, Providence College Legislative Intent Gone Awry: A Case for Repairing the Kiddie Tax Kent Royalty, St Mary's University; Thomas Madison, St. Mary's University; Mark B Persellin, St Mary's University Discussant: John Masselli, Texas Tech University

9:30 am – 10:00 am	Break

10:00 am – 11:30 am	2.01 JATA Conference II Moderator: Connie Weaver, Texas A&M University Audited by Association: IRS Activity across the Supply Chain Jennifer Brown, Arizona State University – Tempe; Christian Paparcuri, Arizona State University; Christina Ruiz, Arizona State University – Tempe Discussant: Michelle Nessa, Michigan State University Tax Indemnification and the Association between Unrecognized Tax Benefit Reserves and Future Tax Cash Outflows Patrick Hopkins, Texas Christian University Discussant: John Robinson, Texas A&M University 2.02 Tax Challenges and Opportunities in a Digital World Sarah Anderson, PwC David Resseguie, PwC 2.03 Working with Clients on Non-Audit and Audit Services Christine Griffith, KPMG

11:35 am – 12:40 pm	Lunch Introduction: Russ Hamilton, Southern Methodist University Speaker: Jonathan Bruss, Perspecta

12:45 pm – 2:00 pm	3.01 U.S. International and Transfer Pricing Update: Tax Reform and CbC Reporting Jeff Anderson, Deloitte LLP Joel Booker, Deloitte LLP 3.02 Income Shifting Moderator: Zhuoli Zhou Axelton, Washington State University Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents Harald Amberger, Dartmouth College; Benjamin Osswald, University of Wisconsin-Madison Discussant: Jing Huang, Virginia Tech The Unknown Side of Income-Shifting Micro-Estimates: The Role of Trademarks Cinthia Valle Ruiz, IESEG School of Management; Johannes Voget, University of Mannheim Discussant: Kevin Markle, University of Iowa Tax Holidays, Foreign Investment, and Income Shifting Zackery Fox, University of Oregon; Linda K Krull, University of Oregon; Scott Rane, University of Florida Discussant: Anh Persson, University of Illinois-Urbana Champaign 3.03 Enforcement Moderator: Jodi Michelle Henley, University of Alabama-Tuscaloosa The General Anti-Avoidance Rule Mary Cowx, The Ohio State University; Jon Nathan Kerr, The Ohio State University Discussant: Lauren Milbach, Mississippi State University The Effect of State Tax Whistleblower Laws on State and Federal Tax Avoidance Yoojin Lee, Cal State University - Long Beach; Ruimin Shaphan Harun Ng, University of California-Irvine; Terry J Shevlin, University of California-Irvine; Aruhn V Venkat, University of California-Irvine Discussant: Colin Koutney, George Mason University Measuring Tax Authority Monitoring Andrew Finley, Claremont McKenna College; James Stekelberg, Colorado State University Discussant: Michelle Harding, Virginia Tech

2:10 pm – 3:25 pm	4.01 Innovations in Teaching Tax Speakers will present their award-winning teaching innovation and also share tips for how to incorporate data and analytics into your undergraduate and/or graduate tax class. Christine will also share more about the University of Mississippi's D&A-focused Masters of Tax Program. Moderator: Jane Livingston, Western Carolina University Presenters: Christine Cheng, University of Mississippi; Pradeep Sapkota, University of North Texas; Amy J. N. Yurko, Duquesne University 4.02 Taxes and Financial Reporting Moderator: Adam Manlove, Indiana University-Bloomington Equity Incentives, Opportunities, and Earnings Management Using Tax Expense Erik Beardsley, University of Notre Dame; Mehmet Cemil Kara, University of Kansas; Connie D Weaver, Texas A&M University Discussant: Stephen Lusch, Texas Christian University Regulatory Capital Planning and Deferred Tax Assets in a Post-Financial Crisis Environment Evan Eastman, Florida State University; Anne Ehinger, Florida State University; Cathryn M Meegan, Florida State University College of Business Discussant: Michael Mayberry, University of Florida SEC Comment Letter Review and Analyst ETR Forecast Accuracy Anne Ehinger, Florida State University Discussant: Kelly Wentland, George Mason University 4.03 Tax Planning I Moderator: Jaron Wilde, University of Iowa Board Risk Oversight and Corporate Tax-Planning Practices Mark S Beasley, North Carolina State University; Nathan Chad Goldman, North Carolina State University; Christina Lewellen, North Carolina State University; Michelle McAllister, Bryant University Discussant: Mary Vernon, University of Wisconsin-Madison Tax Knowledge Diffusion via Strategic Alliances Jens Mueller, Paderborn University; Arndt Weinrich, Paderborn University Discussant: Christina Ruiz, Arizona State University Extreme ETRs: When Effective Tax Rates Capture Something Other than Tax Avoidance Casey Schwab, Indiana University-Bloomington; Bridget Stomberg, Indiana University-Bloomington; Junwei Xia, Indiana University-Bloomington Discussant: Jaron Wilde, University of Iowa

3:25 pm – 3:45 pm	Break

3:45 pm – 5:00 pm	Plenary: The Evolution of the Master Limited Partnership Greg Matlock, Partner and EY’s Americas Energy Tax Leader, Stephen Fagg from Alliance Resource Partners LLP, and Charles Amsler, SEC Examination Manager bring two unique perspectives on the subject of Master Limited Partnerships. Join Wayne Shaw and these panelists for an interactive discussion on this lesser-known entity form. Moderator: Wayne Shaw, Southern Methodist University Charles Amsler, SEC Stephen Fagg, Alliance Resource Partners LLP Greg Matlock,EY

5:30 pm – 7:00 pm	Reception

Saturday, February 29, 2020 – ATA Midyear Meeting

7:00 am – 11:00 am	Meeting Registration

7:30 am – 11:00 am	Tabletop displays Cengage, McGraw Hill, Taxnotes, Van-Griner, Wolters Kluwer

7:30 am – 8:10 am	Continental Breakfast

8:15 am – 9:30 am	5.01 JLTR Conference Session II Moderator: Amy J. N. Yurko, Duquesne University Emerging Cryptocurrencies: Striking the Proper Balance between IRS Audit Authority and Taxpayer Rights to Privacy Mollie T Adams, Bradley University; William A. Bailey, Bradley University Discussant: Christine Cheng, The University of Mississippi Reasonable Compensation: Circuit Court Differences Create Confusion and Inconsistency Mollie T Adams, Bradley University; Kerry Katharine Inger, Auburn University; Michele D Meckfessel, UMSL Discussant: Richard Barnes, North Carolina State University 5.02 Tax Planning II Moderator: Stefan Richter, Indiana University-Bloomington The Impact of Non-Income Taxes on Corporate Tax Avoidance: An Examination of the Medical Device Excise Tax George Ryan Huston, Texas Tech University; Yangmei (Emily) Wang, Texas State University; Tiankai Wang, Texas State University Discussant: William Snyder, George Mason University The Impact of Media Sentiment on Corporate Tax Avoidance C.S. Agnes Cheng, The Hong Kong Polytechnic University; Chia-Hsiang (Mike) Weng, National Chengchi University Discussant: Robert Hills, Pennsylvania State University 5.03 Real Effects Moderator: Joanna Shaw, Michigan State University Bank Taxes and Corporate Innovation: Evidence from State Bank Tax Rate Changes Ruimin Shaphan Harun Ng, University of California-Irvine; Yoojin Lee, Cal State University - Long Beach; Aruhn V Venkat, University of California-Irvine; Terry J Shevlin, University of California-Irvine Discussant: Ryan Hess, University of Texas-Austin Government Incentives and Defined Benefit Pension Funding Abbie Sadler, Oklahoma State University Discussant: Herita Akamah, University of Nebraska-Lincoln The Cost of Misaligned Tax Incentives: Evidence from Tax-Induced Special Dividends Trent Krupa, University of Connecticut; Steve Utke, University of Connecticut Discussant: Erik Beardsley, University of Notre Dame

9:40 am – 10:30 am	6.01 Teaching Insights – Using OneSource to Teach ASC 740 Simulated, immersive multi-year case study designed to transform students learning with the fundamentals of ASC 740 and related calculations. The case study is integrated into Thomson Reuters ONESOURCE Tax provision platform, a leading tax provision software. In addition, this case was designed in collaboration with Tax and Ignition professionals from KPMG LLP to develop the relevant technical and technology skills to get them market ready. In addition, this course is aligned with increasing technology awareness for AACSB purposes. Diana Falsetta, University of Miami Steve Gill, San Diego State University Tracy Noga, Bentley University Kenneth M. Jaslow, KPMG LLP 6.02 Compensation Moderator: Katharine Drake, University of Arizona Examining the Immediate Effects of Recent Tax Law Changes on the Structure of Executive Compensation Lisa De Simone, Stanford University; Bridget Stomberg, Indiana University-Bloomington; Charles G McClure, University of Chicago Discussant: Katharine Drake, University of Arizona Income Taxes and Managerial Incentives: Evidence from Hedge Funds Vikas Agarwal, Georgia State University; Gary Che, University of Illinois-Chicago; Zhen Shi, Georgia State University; Bin Wang, Marquette University Discussant:* Miles Romney, Florida State University 6.03 Research Forum – Working with Government for Policy-Focused Research Jeffrey Gramlich, Washington State University Petro Lisowsky, Boston University Leann Luna, University of Tennessee – Knoxville

10:30 am – 11:00 am	Break

11:00 am – 12:15 pm	7.01 International Tax Moderator: David Samuel, University of Wisconsin-Madison The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets Mollie E. Mathis, Auburn University; T.J. Atwood, University of Arkansas-Fayetteville; Jodi Michelle Henley, University of Alabama-Tuscaloosa; Jimmy Downes, University of Nebraska-Lincoln Discussant:* Russ Hamilton, Southern Methodist University Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals Daniel Klein, University of Mannheim; Christopher Alexander Ludwig, ZEW Mannheim and University of Mannheim; Christoph Spengel, University of Mannheim and ZEW Mannheim Discussant: Matthew Erickson, Virginia Tech Tax Planning through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks Francis Murphy, University of Connecticut; Stephen John Lusch, Texas Christian University; Zhen Li, Shanghai Lixin University of Accounting and Finance Discussant: Bradford Hepfer, Texas A&M University 7.02 Tax Potpourri Moderator: Danielle Stanley, University of Tennessee-Knoxville Valuation Implications of Socially Responsible Tax Avoidance: Evidence from the Electricity Industry Kerry Katharine Inger, Auburn University; James Stekelberg, Colorado State University Discussant: Brian Williams, Indiana University-Bloomington Pre-Populated Tax Returns: A Framework for Taxpayer Adoption and the Effect on Tax Compliance Jason Schwebke, University of Central Florida; William Douglas Brink, Miami University; Victoria Jane Hansen, University of North Carolina-Wilmington; Charles Kelliher, University of Central Florida Discussant: Chelsea Rae Austin, University of South Carolina Incentivizing Charitable Contributions: Evidence from Donor Advised Funds’ Sponsoring Organizations and Private Foundations James Brushwood, Colorado State University; Paul Mason, Baylor University; Paul Anthony Wong, University of California-Davis Discussant: Brian Wenzel, McGill University 7.03 Pechakucha 20 Slides, 20 Seconds Each. Don't blink. Moderator: Kirsten Cook Presenters: John Barrick, Brigham Young University Anne Christensen, Montana State University Lisa De Simone, Stanford University Nathan Goldman, North Carolina State University Russ Hamilton, Southern Methodist University Jeff Hoopes, University of North Carolina at Chapel Hill Kim Key, Auburn University Wayne Nesbitt, Michigan State University

12:15 pm	Conclusion of Meeting Program