Program | American Accounting Association

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Preliminary Schedule - all times listed are Eastern

Thursday, February 18, 2021
10:50 am – 4:00 pm	17th Annual KPMG/ATA Doctoral Consortium Sponsored by the KPMG Foundation

11:25 am – 5:30 pm	7th Annual ATA Teaching and Curriculum Conference (requires an additional registration fee) Sponsored by EY and the other Program Sponsor firms – Deloitte, Grant Thornton, KPMG, PwC

Friday, February 19, 2021 – ATA Midyear Meeting

9:30 am – 10:20 am 10:20 am - 10:30 am	ATA Brunch and Social Hour Break Virtual Meeting Instructions: For JATA Conference and concurrent sessions, each discussant will be followed by audience Q&A. Please use the participant window to raise your hand if you would like to ask a question and be prepared to unmute yourself when you are called. Constructive audience suggestions are a hallmark of the ATA Midyear Meeting – if you aren’t called on to ask your question during the session, please consider staying in the room to meet the author during the break or emailing the author directly.

10:30 am – 11:50 am	1.01 JATA Conference I and II Taxes - 1.6 CH Moderator: Ryan Wilson, University of Oregon *Companies’ Initial Estimates and Disclosures of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act* Shannon Chen, University of Arizona-Tucson; Matthew Erickson, Virginia Polytechnic Institute and State University; Michelle Harding, Virginia Polytechnic Institute and State University, Bridget Stomberg, Indiana University-Bloomington; Junwei Xia, Texas A&M University Discussant: Brad Blaylock, University of Oklahoma *How Does Tax Timing Affect Spending in Retirement?* Chelsea Rae Austin, University of South Carolina; Donna Bobek Schmitt, University of South Carolina; Marcus Doxey, University of Alabama-Tuscaloosa; Shane Stinson, University of Alabama-Tuscaloosa Discussant: Ashley West, Kansas State University

11:50 am – 12:00 pm	Break

12:00 pm - 12:40 pm	2.01a JATA Conference III Taxes - 0.8 CH Moderator: Ryan Wilson, University of Oregon Does Economic Uncertainty about the Tax Cuts and Jobs Act Affect Investors’ Information Asymmetry? Eduardo Fuste, Florida State University Discussant: Stephanie Sikes, University of Illinois-Chicago

12:40 pm - 12:50 pm	Break

12:50 pm - 1:30 pm	2.01b JATA Conference IV Taxes - 0.8 CH Moderator: Ryan Wilson, University of Oregon *The Importance of Topical Content in Understanding Expanded Audit Reporting: Evidence from Tax-Related Key Audit Matters* Daniel Patrick Lynch, University of Wisconsin-Madison; Aaron Mandell, University of Wisconsin-Milwaukee; Linette Rousseau, University of Wisconsin-Madison Discussant: Erik Beardsley, University of Notre Dame

1:30 pm - 1:40 pm	Break

1:40 pm - 2:20 pm	3.01 Concurrent – Legal Research Taxes - 0.8 CH Moderator: Amy J. N. Yurko, Duquesne University *Religion versus Politics: Can an Organization Circumvent the U.S. Tax Code as a Political Cult?* Julia Camp, Providence College; Amy J. N. Yurko, Duquesne University Discussant: John J. Masselli, Texas Tech University *The Accountant as Advocate: A Model Standard for Taxpayer Representation in Controversy Matters* John Gamino, University of Texas at Dallas Discussant: Jonathan Grossberg 3.02 Concurrent – Corporate Tax Avoidance I Taxes - 0.8 CH Moderator: Anne Ehinger, Florida State University Tax Planning, Profitability, and the IPO: Evidence from U.S. Corporate Tax Returns Christine Dobridge, Federal Reserve Board; Rebecca Lester, Stanford University; Andrew Whitten, U.S. Department of the Treasury Discussant: Petro Lisowsky, Boston University Negative Interest Rates and Corporate Tax Behavior in Banks Alexander Edwards, University of Toronto; Michael Marin, University of Toronto; Yuchen Wu, WU Vienna University of Economics and Business Discussant: Paul Demere, University of Georgia 3.03 Concurrent – Tax Compliance: Experimental Evidence Taxes - 0.8 CH Moderator: Matthew Erickson, Virginia Polytechnic Institute and State University *Investigating the Effect of Service Messages on Noncompliant Taxpayers' Reactions to Declining Audit Effectiveness* Nina Collum, Louisiana Tech University; Nancy-Susan Jurney, Oklahoma City University; Mary Marshall, Louisiana Tech University Discussant: Davidson Gillette, University of Alabama *Big Data Analytics in IRS Audit Selection Procedures and Its Effects on Tax Compliance* Erica Neuman, Case Western Reserve University; Robert Sheu, Case Western Reserve University Discussant: Spenser Seifert, University of South Carolina

2:20 pm - 2:30 pm	Break

2:30 pm - 3:10 pm	4.01 Concurrent – Tax Avoidance and Tax Risk Taxes - 0.8 CH Moderator: Christian Paparcuri, City University of Hong Kong *How Do Firms Assess the Costs of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments* Trent Krupa, University of Connecticut Discussant: Jane Song, University of Georgia *Does the Diversification of Tax Strategies Affect Tax Risk?* Kimberly Krieg, University of San Diego Discussant: Stevie Neuman, University of Missouri 4.02 Concurrent – Taxes and the Information Environment Accounting - 0.8 CH Moderator: Colin Koutney, George Mason University *Do Firms Reduce Earnings Management after a Critical Audit Matter Disclosure? Evidence from Tax Accounts* Katharine Drake, University of Arizona; Nathan Goldman, North Carolina State University; Stephen Lusch, Texas Christian University; Jaime Schmidt, The University of Texas at Austin Discussant: Kaishu Wu, University of Waterloo *More Numbers, Less Problems: Analysts’ Use of Tax-Related XBRL Data for ETR Forecasting* Carly Burd, Boston University Discussant: Erik Beardsley, University of Notre Dame 4.03 Concurrent – Tax Incidence Taxes - 0.8 CH Moderator: Lauren Milbach, Mississippi State University *Do Consumers Pay the Corporate Tax?* Martin Jacob, WHU-Otto Beisheim School of Management; Maximilian A. Müller, ESMT Berlin; Thorben Wulff, WHU - Otto Beisheim School of Management Discussant: Brian Wenzel, McGill University *The Effect of Market-Based Sourcing on Labor Outcomes* Anthony Welsch, The University of Texas at Austin Discussant: Erin Henry, University of Arkansas

3:10 pm - 3:20 pm	Break

3:20 pm - 4:45 pm	Plenary: Tax Legislative Update Taxes - 1.6 CH Moderator: Jeri Seidman, University of Virginia – McIntire For the plenary session, audience Q&A will occur after the two US-focused presentations and again after the two International-focused presentations, time permitting. Please use the participant window to raise your hand if you would like to ask a question and be prepared to unmute yourself when you are called. US-focused New stimulus bill and its tax implications—Deloitte, Victoria Glover Expectations around future US stimulus/tax policy changes—EY, Ryan Abraham International-focused Overview of types of stimulus being offered around the world and their tax implications—KPMG, Raluca Enache Expectations about future international tax policies/OECD actions—PwC, Doug McHoney

5:00 pm - 6:00 pm	New Member/New Faculty Social

Saturday, February 20, 2021 – ATA Midyear Meeting

10:00 am – 10:50 am	President’s Address and Award Presentation

10:50 am - 11:00 am	Break Virtual Meeting Instructions: For JLTR Conference and concurrent sessions, each discussant will be followed by audience Q&A. Please use the participant window to raise your hand if you would like to ask a question and be prepared to unmute yourself when you are called. Constructive audience suggestions are a hallmark of the ATA Midyear Meeting – if you aren’t called on to ask your question during the session, please consider staying in the room to meet the author during the break or emailing the author directly.

11:00 am - 11:40 am	5.01 JLTR Conference Session I Taxes - 0.8 CH Moderator: Amy J. N. Yurko, Duquesne University *TCJA, Section 199A and Saying “I Do”: Tax Planning Opportunities for the QBI Deduction* John J. Masselli, Texas Tech University; Michelle S. Bertolini, Portland State University Discussant: Michele Meckfessel, University of Missouri - St. Louis 5.02 Concurrent – Individual Taxes and Business Investment Decisions Taxes - 0.8 CH Moderator: James Stekelberg, Colorado State University *Raising the Stakes: The Effect of Tax on Risk-Taking for Pass-Through Businesses* Duke Ferguson, Mississippi State University; Trent Krupa, University of Connecticut; Rick Laux, Purdue University Discussant: Allison Koester, Georgetown University *The Role of Personal Income Taxes in Corporate Investment Decisions* Martin Jacob, WHU-Otto Beisheim School of Management; Robert Vossebuerger, WHU-Otto Beisheim School of Management Discussant: Benjamin Yost, Boston College

11:40 am - 11:50 am	Break

11:50 am – 12:30 pm	6.01 JLTR Conference Session II Taxes - 0.8 CH Moderator: Amy J. N. Yurko, Duquesne University *The Shift to Market Based Sourcing for Apportioning Service Revenue: Public Interest Implications* Blaise M. Sonnier, University of Colorado - Colorado Springs; Nancy Nichols, James Madison University Discussant: Brigitte Muehlmann, Babson University 6.02 Concurrent – Risk and Investment Taxes - 0.8 CH Moderator: Aruhn Venkat, The University of Texas at Austin *Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking?* Benjamin Osswald, University of Illinois at Urbana-Champaign; Caren Sureth-Sloane, Paderborn University Discussant: Christina Lewellen, North Carolina State University *Investment and Tax Incentive Uncertainty: Evidence from the R&D Tax Credit* Mary Cowx, The Ohio State University Discussant: Rebecca Lester, Stanford University

12:30 pm - 12:40 pm	Break

12:40 pm - 1:20 pm	7.01 Innovations in Teaching Tax Taxes - 0.8 CH The winners of the ATA Teaching Innovation Award share tips for how to incorporate data and analytics into (under)graduate tax classes and present their winning case, which incorporates both tax research and data analytics using Tableau and Robotics Process Automation. 7.02 Concurrent – Taxes and Compensation Taxes - 0.8 CH Moderator: Amanda Marino, Drexel University *Institutional Investors’ Tax Preferences and the Design of Executives’ Compensation Packages* Cinthia Valle Ruiz, IESEG School of Management; Ariela Caglio, Bocconi University; Claudia Imperatore, Bocconi University Discussant: Michele Mullaney, Indiana University-Bloomington *Equity Incentives and Conforming Tax Avoidance* Mehmet Kara, University of Kansas; Michael Mayberry, University of Florida; Scott Rane, University of Florida Discussant: Michelle Hutchens, University of Illinois at Urbana-Champaign 7.03 Concurrent – Examining Effects of the Tax Cuts and Jobs Act Taxes - 0.8 CH Moderator: Danielle Stanley, University of Tennessee-Knoxville *“Just BEAT It” Do Firms Reclassify Costs to Avoid the Base Erosion and Anti-Abuse Tax (BEAT) of the TCJA?* Stacie Laplante, University of Wisconsin-Madison; Christina Lewellen, North Carolina State University; Daniel Lynch, University of Wisconsin-Madison; David Samuel, University of Wisconsin-Madison Discussant: Robert Hills, The Pennsylvania State University *Does Organized Labor Influence How Firms Use Tax Savings? Evidence from the Tax Cuts and Jobs Act of 2017* Jonathan Black, Purdue University; R. Thomas Godwin, Purdue University Discussant: Novia Chen, University of Houston

1:20 pm - 1:30 pm	Break

1:30 pm - 2:10 pm	8.01 Concurrent – Corporate Tax Avoidance II Taxes - 0.8 CH Moderator: Scott Rane, University of Florida *Private Equity and Taxes* Marcel Olbert, London Business School; Peter Severin, University of Mannheim Discussant: Paul Mason, Baylor University *The Effect of Shareholder Scrutiny on Corporate Tax Behavior: Evidence from Shareholder Tax Litigation* Dain Donelson, University of Iowa; Jennifer Glenn, The Ohio State University; Sean McGuire, Texas A&M University; Christopher Yust, Texas A&M University Discussant: Andrew Belnap, The University of Texas at Austin 8.02 Concurrent – Coordination and Compliance Taxes - 0.8 CH Moderator: Adam Manlove, Indiana University-Bloomington *Do Third-Party Cross-Border Tax Transparency Requirements Impact Firm Behavior: Evidence from DAC6* Anh Persson, University of Illinois at Urbana-Champaign; Michelle Hutchens, University of Illinois at Urbana-Champaign; Alexander Edwards, University of Toronto Discussant: Betty Xing, Baylor University *Combating Zappers: Behavioral Nudges to Encourage Tax Compliance and Amnesty Participation* Jonathan Lee, Southern Utah University; Bernard Wong-On-Wing, Washington State University; Jeffrey Gramlich, Washington State University Discussant: Ethan LaMothe, University of Central Florida 8.03 Concurrent – The Role of Taxes in Investment and Firm Value Taxes - 0.8 CH Moderator: Russ Hamilton, Southern Methodist University *The Effect of Market Leaders’ Tax-Motivated Income Shifting on U.S. Domestic Firms’ Investment Efficiency* Michelle Nessa, Michigan State University; Susan (Xinjie) Tang, Michigan State University; Ryan Wilson, University of Oregon Discussant: Nathan Goldman, North Carolina State University *Deferred Taxes and Valuing Negative Equity* Cathryn Meegan, Jacksonville University Discussant: Steven Savoy, University of Illinois at Chicago

2:15 pm	Conclusion of Meeting Program

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 Internet Based.

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 website: www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747

Draft Preliminary Schedule

Thursday, February 18, 2021
10:30 am – 4:00 pm	17th Annual KPMG/ATA Doctoral Consortium Sponsored by the KPMG Foundation

11:30 am – 5:30 pm	7th Annual ATA Teaching and Curriculum Conference (requires an additional registration fee) Sponsored by EY and the other Program Sponsor firms – Deloitte, Grant Thornton, KPMG, PwC

Friday, February 19, 2021 – ATA Midyear Meeting

9:30 am – 10:20 am	ATA Brunch and Social Hour

10:30 am – 11:50 am	JATA Conference I and II Moderator: Ryan Wilson, University of Oregon *Companies’ Initial Estimates and Disclosures of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act* Shannon Chen, University of Arizona-Tucson; Matthew Erickson, Virginia Polytechnic Institute and State University; Michelle Harding, Virginia Polytechnic Institute and State University, Bridget Stomberg, Indiana University-Bloomington; Junwei Xia, Texas A&M University Discussant: Brad Blaylock, University of Oklahoma *How Does Tax Timing Affect Spending in Retirement?* Chelsea Rae Austin, University of South Carolina; Donna Bobek Schmitt, University of South Carolina; Marcus Doxey, University of Alabama-Tuscaloosa; Shae Stinson, University of Alabama-Tuscaloosa Discussant: Ashley West, Kansas State University

1:45 pm – 3:30 pm	Concurrent Research Sessions

3:30 pm – 5:00 pm	Tax Legislation Update with Sponsor Firms

Saturday, February 20, 2021 – ATA Midyear Meeting

10:00 am – 10:45 am	ATA Awards Presentations

10:45 am – 12:30 pm	JLTR Conference and Concurrent Research Sessions

12:30 pm – 2:00 pm	ATA innovation in Teaching Award Presentation and Concurrent Research Sessions