Program | American Accounting Association

Preliminary Program

Thank you to The University of Memphis Crews School of Accountancy for sponsoring this Conference!

Wednesday, June 23, 2021

8:00 am-11:00 am EDT	Doctoral/New Faculty Consortium (Group A)

7:00 pm-10:00 pm EDT	Doctoral/New Faculty Consortium (Group B)

Thursday, June 24, 2021

8:00 am -8:50 am EDT	Plenary Session 1 Accounting - 1.0 CH Moderator: Linda Myers, The University of Tennessee - Knoxville Business Strategy, Financial Reporting Violations, and Audit Pricing in an Emerging Market – Evidence from China Lily Chen, University of Auckland Fang Hu, Griffith University Ananya Krishnan, University of Auckland Lina Li, University of Auckland Discussant: Lauren Cunningham, The University of Tennessee
8:50 am-9:00 am EDT	Break

9:00 am-10:45 am EDT	Welcome and Panel: What Should Accounting and Auditing Standard Setter Priorities Be? Accounting - 1.8 CH The panel will discuss factors to be considered in setting near-term and medium-term auditing and accounting standard-setting priorities. Including whether those priories should involve information outside the financial statements such as information on ESG (environmental, social and governance information). Welcome Steve Lin, The University of Memphis Damon Fleming, The University of Memphis Kenneth Lambert, The University of Memphis Moderator: Katherine Schipper, Duke University Panelists: David Madon, Public Policy and Regulation Principal at IFAC (International Federation of Accountants) Linda Mezon-Hutter, Chair of the Canadian Accounting Standards Board (AcSB) Paul Munter, Acting Chief Accountant of the SEC Tom Seidenstein, Chair of the International Auditing and Assurance Standards Board (IAASB).
10:45 am-11:00 am EDT	Break

11:00 am-12:00 pm EDT	Social Hour

12:00 pm-1:30 pm EDT	Concurrent Sessions 1.01: Auditing Auditing - 1.8 CH Moderator: Aleksandra Zimmerman, Florida State University How Do Leadership Roles Influence the Quality of Audit Partners’ Engagements? Michael J. Mowchan, Baylor University Timothy A. Seidel, Brigham Young University Aleksandra Zimmerman, Florida State University Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China Hsihui Chang, Drexel University Xin Chen, Shanghai Jiao Tong University Agnes Cheng, The Hong Kong Polytechnic University Nan Zhou, University of Cincinnati Audit Firms’ Corporate Social Responsibility and Auditor Ethics: Evidence from Chinese Audit Firms Yu Zhou, Guangdong University of Economics and Finance Jiaxin Liu, Morgan State University Dongliang Lei, William Paterson University of New Jersey Do Chief Audit Executives Matter? Evidence from Turnover Events Gerald J. Lobo, University of Houston Meng Lyu, Fudan University Bing Wang, Nanjing University Joseph H. Zhang, The University of Memphis 1.02: Financial Accounting-Textual Analysis Finance - 1.8 CH Moderator: Changjiang Wang, University of Cincinnatti Analyst Reactions to Accounting and Finance Jargon in Management Disclosure Till Munster, University of Münster Fabian Schmal, University of Münster Christoph Watrin, University of Münster Integrated Reporting Quality, Content Nature, and Value Relevance Silvia Panfilo, Cattaneo University Luigi Vena, Cattaneo University Salvatore Sciascia, Cattaneo University Alessandro Cortesi, Cattaneo University Earnings Disclosure Activity via Twitter of the S&P 500 Firms: An Analysis of Information Content and Audience Response Jamie Johnston, University of St. Galen Relative Peer Quality and the Readability of 10_K Xiaohua Wu, Queensland University of Technology Yuyu Zhang, Queensland University of Technology Elisabeth Sinnewe, Queensland University of Technology 1.03: Corporate Governance Accounting - 1.8 CH Moderator: Elizabeth Gutierrez, National University of Chile The UK’s Progress Towards the Goal Of Having 33 Percent of Women on Boards of Directors and Its Impact on Performance Ana Marques, University of East Anglia Olga Pascaru, Oxford Risk Characteristics of Compensation Committees and Non-Executive Compensation Yu-Ling Tsai, National Cheng Kung University Hua-Wei Huang, National Cheng Kung University Mai Dao, The University of Toledo On the Dual Role of Foreign Directors: New Insights from the Russian Boards Oksana Kim, Minnesota State University, Mankato Corporate Governance Reforms and Voluntary Disclosure: International Evidence on Management Earnings Forecasts Chih-Hsien Liao, National Taiwan University Ziyao San, York University Albert Tsang, The Hong Kong Polytechnic University

1:30 pm-1:45 pm EDT	Break

1:45 pm-3:15 pm EDT	Plenary Session 2 Accounting - 1.8 CH Moderator: Thomas Omer, University of Nebraska-Lincoln The Effect of Tax System Characteristics on Cross-Border Mergers and Acquisitions Jodi M Henley, University of Alabama Discussant: Jaron Wilde, The University of Iowa The Impact of Changes in Pension Accounting under IAS 19R on Shareholder Wealth Tzu-Ting Chiu,Norwegian School of Economics David Ogudugu, Norwegian School of Economics Discussant: David Godsell, University of Illinois at Urbana-Champaign

3:15 pm-6:00 pm EDT	Break

6:00 pm-7:30 pm EDT	Concurrent Sessions 2.01: Auditing Auditing - 1.8 CH Moderator: Xi Ai, The University of Tennessee Auditor Legal Liability and Stock Price Crash Risk: Evidence from Organizational Transformation of Chinese Audit Firms Jian Chu, Nanjing University Chia-Hsiang Weng, National Chengchi University Auditor Fees between ACC Fraud firms and FCPA Firms with Restatements, Executive Turnovers, and Auditor Changes Jui-Chin Chang, Texas A&M International University Li-Jen Chen,Drexel University Do Female Signing Partners Improve Audit Quality? Evidence from Japan Noriyuki Tsunogaya, Hitotsubashi University Masaki Kusano, Kyoto University Yoshihiro Sakuma, Tohoku Gakuin University Who Selects the Wrong Person? Evidence of Chief Accounting Officer Unqualification from Taiwan Shih-Bin Wu, National Cheng Kung University Wu-Po Liu, National Cheng Kung University 2.02: Financial Accounting—Tax and Others Finance - 1.8 CH Moderator: Hannah Smith, The University of Memphis Does Corporate Culture Matter in Corporate Tax Planning? Evidence from Textual Analysis Tahseen Hasan, Rensselaer Polytechnic Institute Haimeng Teng, The Pennsylvania State University Harrisburg Qiang Wu, The Hong Kong Polytechnic University Do Intangible Assets Foster Corporate Tax Avoidance? Kai Wu, Central University of Finance and Economics Minority Shareholders and Tax Avoidance: Taking Evidence Global Antonio De Vito, IE University Tax-Related Words in 10-Ks and the Relationship with Tax Avoidance Yicheng Wang, Xi'an Jiaotong Liverpool University 2.03: Financial Accounting—Compensation Finance - 1.8 CH Moderator: Ya Wen Yang, Wake Forest University CEO Compensation Convexity and Meeting or Just Beating Earnings Expectations through Expectation Management Eli Bartov, New York University Hua Cheng, Nankai University Gang Hu, The Hong Kong Polytechnic University Jingran Zhao, The Hong Kong Polytechnic University I Thought We Were Friends! the Effects of Social Connections and Clarity of the Bonus Determination Criteria on Subordinates’ Compensation Joanna L Ho, University of California, Irvine Cody Lu, University of Massachusetts Amherst Anne Wu, National Chengchi University Taipei National Culture and CEO Pay-Performance Link: An International Perspective Mitchell Free, Queensland University of Technology Daifei Yao, Queensland University of Technology Pamela Kent, Queensland University of Technology Xin Qu, Queensland University of Technology Do All CEO Pay Regulations Backfire? Evidence from China Weijie Wang, London Business School Yaowu Liu, The University of Hong Kong Xiaochuan Tong, University of Massachusetts Boston

7:30 pm-7:45 pm EDT	Break

7:45 pm-9:15 EDT	Concurrent Sessions 3.01: Auditing Auditing - 1.8 CH Moderator: Ahrum Choi, Hong Kong Baptist University Book-Tax Conformity and the Demand for Auditor-Provided Tax Services: European Evidence Xuan Sean Sun, Massey University Ahsan Habib, Massey University Consequences of Employee Turnover in Audit Firms Christophe Van Linden, Illinois State University Marie-Laure Vandenhaute, Vrije Universiteit Brussel Aleksandra Zimmerman, Florida State University The Effect of National Audit Office Oversight on Auditor Replacement and Audit Quality in China Jingjing Huang, The Hong Kong Polytechnic University Abnormal Audit Fees and Financial Reporting Quality: A Meta-Analysis Xuelian Li, University of Macau Ming Liu, University of Macau 3.02: Social Responsibility Reporting and ESG Accounting - 1.8 CH Moderator: Qiang Wu, Hong Kong Polytechnic University The Effect of Mandatory CSR Disclosure on Corporate Tax Avoidance: Evidence from a Natural Experiment Juno Cao, Curtin University Abdifatah Ahmed Haji, Deakin University Jinshuai Hu, Xiamen University The Evolution of Sustainability Reporting Textual Disclosure: Evidence from the Largest U.S. Corporations Sunita Rao, Washburn University Karthik Srinivasan, The University of Kansas Disclosures of Corporate Social Responsibility Activities and Internal Control Effectiveness: Evidence from China Yi-Hung Lin, University of Monash Ting-Chiao Huang, University of Monash The Effects of Social Value Generation on Stock Price Synchronicity and Firm Performance: Evidence from Chinese Stock Markets Ruopiao Zhang, University of Macau Teresa Chu, Macau University of Macau Carlos Noronha, University of Macau Jieqi Guan, Macau Institute for Tourism Studies 3.03: Financial Accounting Issues 1 Finance - 1.8 Moderator: Christo Karuna, Monash University The Consequences of Media-Initiated Reports in an Emerging Market Shuo Yang, The Hong Kong Polytechnic University Can Text-Mining Analysis Detect Accounting Fraud? Evidence from Construction and Retail Industries in Japan Masumi Nakashima, Bunkyo Gakuin University Yuka Nose, Bunkyo Gakuin University Hiromi Ujiie, Bunkyo Gakuin University The Heterogeneous Corporate Use of Social Media Minjae Koo, University of Houston 3.04: Financial Accounting Textual Analysis and Others Finance - 1.8 CH Moderator: Helen Kang, UNSW Sydney Cost Asymmetry and Linguistic Complexity of Annual Reports Nishant Agarwal, The University of Western Australia Sanjay Kallapur, Indian School of Business Abdul Khizer, Indian School of Business Does Founder Ownership Impact the Readability of Financial Reports Somya Arora, Indian Institute of Management Yogesh Chauhan, Indian Institute of Management The Explanatory Power of Explanatory Variables Erik Johannesson, Baruch College–CUNY James Ohlson, The Hong Kong Polytechnic University Weihuan Zhai, The Hong Kong Polytechnic University Effect of Local Private Information on Intra-Industry Information Transfer Liu Beibei, Henan University Sonia Wong, Lingnan University Rita Yip, Hang Seng University of Hong Kong

Friday, June 25, 2021

8:00 am -8:50 am EDT	Plenary Session 3 Accounting - 1.0 CH Modeartor: Inder Khurana, University of Missouri Columbia Political Stability, Board Tenure and Corporate Cash Holding Akmalia M. Ariff, Universiti Malaysia Terengganu Khairul Anuar Kamarudin, University of Wollongong in Dubai FZ-LLC Aziz Jaafar, Bangor University Discussant: Michael Tang, Florida International University

8:50 am-9:15 am EDT	Break

9:15 am-10:45 am EDT	Escape from the Ivory Tower: Conducting Research that Matters Accounting - 1.8 CH Moderator: Agnes Cheng, Hong Kong Polytechnic University Keynote Speaker, Charles Lee, Stanford University

10:45 am-12:00 pm EDT	Break

12:00 pm-1:30 pm EDT	Concurrent Sessions 4.01: Auditing Auditing - 1.8 CH Moderator: Joseph Zhang, The University of Memphis Anticipation of Mandatory Audit Firm Rotation and Audit Quality Christian Friedrich, Technical University of Darmstadt Nicolas Pappert, Technical University of Darmstadt Reiner Quick, Technical University of Darmstadt Audit Firm and Audit Partner Style in Non-Big 4 Firms Matthew Baugh, Arizona State University Lauren Matkaluk, Arizona State University Aleksandra Zimmerman, Florida State Effect of IFRS and Audit Opinion on Earnings Quality: An Emerging Market Perspective Hamanshu, Indian Institute of Technology Roorkee J. P. Singh, Indian Institute of Technology Roorkee Pramahender and KM Govt. College Narwana Audit Committees’ Oversight Role in Developing Countries: Evidence from Jordan Salem Alhababsah, Coventry University 4.02: Financial Accounting—Textual Analysis and Others Finance - 1.8 CH Moderator: Maria Vulcheva, Florida International University Earnings Quality and Product Market Competition: Real Effects During Economic Recessions Jiayin Li, Rutgers, The State University of New Jersey Regulatory Comment Letters in Mergers and Acquisitions: Evidence from China Junzi Zhang, University of London Pawel Bilinski, University of London Ivana Raonic, University of London James Ryans, London Business School Implementation of ISA 240 for Fraud Detection and Resolution in Developing Countries: An Exploratory Study Arizona Mustikarini, University of Agder Basil Abeifaa Der, University of Agder Iris Stuart, University of Agder The Role of Management Control Systems in Reconciling Sustainability and Market Logic Meer Abhaurrahman, Universite Cote d’ Azur Marc Journeault, Universite Laval Eric Cauvin, Universite Cote d’ Azur 4.03: Financial Accounting Non-Financial Disclosure Finance - 1.8 CH Moderator: Joe Johnston, Illinois State University Stock Exchange Demutualization and Reporting Quality of Listed Firms Shawn Huang, Arizona State University Min Kim, Central Connecticut State University Maria Rykaczewski, Arizona State University Maria Valcheva, Florida International University The Influence of the CSR Committee in Firms’ Financial and Non-Financial Performance:Evidence from France, Germany, and the UK Ana Lopes, Instituto Universitário de Lisboa Inês Jorge, Instituto Universitário de Lisboa Non-IFRS Earnings Information in Financial Highlights of Annual Report Evidence from Australia Chang Zhao, University of St. Gallen The Effect of the EU Directive on Non-Financial Information Disclosures of the Oil and Gas Industry Mona Al-Dosari, University of East Anglia Ana Marques, University of East Anglia Jenny Fairbrass, University of East Anglia

1:30 pm-1:45 pm EDT	Break

1:45 pm-3:15 pm EDT	Concurrent Sessions 5.01: Finance Finance - 1.8 CH Moderator: Charles Teague, East Michigan University Accelerated Share Repurchases: Value Creation or Extraction Tao-Hsien Dolly King, The University of North Carolina at Charlotte Charles Teague, Eastern Michigan University Who Invests in and What Drives Equity Ownership around the World Ines Chaieb, University of Geneva Understanding Foreign Institutional Investor’s Investment Decisions in the Stock Markets of an Emerging Economy: A Case of Pakistan Shahid Khan, The Pennsylvania State University Waqar Ghani, Saint Joseph’s University Harun Rashid, California State University, Dominguez Hills A Structured Literature Review of Two Decades of African Accounting Research (2000–2019) Nelson M. Waweru, York University Songlan Peng, York University 5.02: Financial Accounting Issues 2 Finance - 1.8 CH Moderator: Joanna Golden, The University of Memphis Financial Reporting Flexibility and Comparability: Evidence from IFRS Convergence in China Lihua Yuan, Chongqing Technology and Business University Jinyu Yang, Southwest University Joseph Johnston, Illinois State University Bin Liu, Chongqing University The (In) Difference between Historical Cost and Fair Value for Biological Assets: A Cross-Country Study Ricardo Luiz Menezes Silva, University of Sao Paulo Paula Carolina Ciampaglia Nardi, University of Sao Paulo Integrity Environments and Earnings Attributes: International Evidence S. Erdogan, The University of Texas at El Paso D. Folsom, The University of Texas at El Paso G. Gotti, The University of Texas at El Paso Fair Value Accounting for Property, Plant & Equipment: Impact of IFRS 1 Adoption Yan Jin, University of Central Oklahoma Flora Niu, Wilfrid Laurier University Leo Sheng, York University 5.03: Financial Accounting—Earnings Management Finance - 1.8 CH Moderator: Lucy Chen, Vilanova University How Do Accruals Differ for Physical versus Knowledge Firms? Aneel Iqbal, University of Calgary Anup Srivastava, University of Calgary Individual Stock Investor Sentiment and Earnings Management. Evidence from Brazil Alexandre Esteves, Pontifical Catholic University Pedro Piccoli, Pontifical Catholic University Audit Quality, Earnings Management and Cost of Equity Capital: Evidence from a Developing Market Ben Le, The University of Tennessee at Martin Paula Hearn Moore, The University of Tennessee at Martin Earnings Management, Market Liquidity, and Ownership Structure of Seasoned Equity Firms in a Transition Economy Ben Le, The University of Tennessee at Martin Nischala P. Reddy, University of Central Missouri Paula H. Moore, The University of Tennessee at Martin

3:15 pm-5:45 pm EDT	Break

5:45 pm-7:15 pm EDT	Plenary Session 4 Accounting- 1.8 CH Moderator: Steve Lin, University of Memphis Religious Tradition and Employee Compensation Henry Huang, Yeshiva University Shangkun Liang, Central University of Finance and Economics Jindan Zhang, Zhejiang University of Finance and Economics Gan Zhao, Zhejiang University of Finance and Economics Discussant: Shawn Huang, Arizona State University The Effect of Communicating Key Audit Matters on Audit Fees and Audit Quality: Evidence from Hong Kong Reza Espahbodi, Newport University Jiarong Lin, Zheshang Securities Co., Ltd Nan Liu,Peking University Mohan Song, Beijing Longrising Asset Management Co., Ltd. Discussant: Lauren Reid, Wake Forest University

7:15 pm-7:30 pm EDT	Break

7:30 pm-9:00 pm EDT	Concurrent Sessions 6.01: Auditing Auditing - 1.8 CH Moderator: Szu-Jung Wu, National Cheng Kung University Audit Partner Industry Specialization and Cost of Debt around the Global Financial Crisis: Evidence from Thailand Kanyarat Sanoran, Chulalongkorn University Auditor Political Connections and SEC Enforcement Against Auditor Yangyang Fan, The Hong Kong Polytechnic University Internal Control Opinion Shopping and Initial Audit Fee Discounting: Evidence from U.S. Domestic and Cross-Listed Foreign Firms Wu-Po Liu, National Cheng Kung University Hua-Wei Huang, National Cheng Kung University Carbon Management System and Firm Operational Efficency: An International Study Pramila Shrestha, University of Newcastle 6.02: Financial Accounting Issues 3 Finance - 1.8 CH Moderator: Jingran Zhao, The Hong Kong Polytechnic University Foreign Cash Holdings and Shareholder-Debtholder Agency Costs Dan S. Dhaliwal, The University of Arizona Matthew J. Erickson, Virginia Polytechnic Institute and State University Nathan C. Goldman, North Carolina State University Linda K. Krull, University of Oregon The Effect of IAS 41 on Stock Price Crash Risk Audrey Wen-Hsin Hsu, National Taiwan University Sophia Liu, National Taiwan University Cultural Tightness and Earnings Management around the World Ahrum Choi, Hong Kong Baptist University Jingyi Jia, Hong Kong Baptist University Byron Y. Song, Hong Kong Baptist University Gaoquang Zhou, Hong Kong Baptist University Do Shifting Practices Vary over Firm Life Cycle Stages? Evidence from IFRS Adoption Manish Bansal, Indian Institute of Management 6.03: Financial Accounting Issues 4 Finance - 1.8 CH Moderator: Chengwei Wang, Sungkyunkwan University Do Short Sellers Target Firms with High Climate Risks? International Evidence Haiyan Jiang, Macquarie University Le Luo, Macquarie University Trust in Fair Value Accounting: Evidence from the Field Chu Yeong Lim, Nanyang Technological University Jeffrey Ng, The Hong Kong Polytechnic University Gary Pan, Singapore Management University Kevin Ow Yong, Singapore Institute of Technology Assessing Earnings Surprise Measures to Minimize PEAD Daniel Maroney, Independent Unconditional Conservatism and Subsequent Real Earnings Management Debarati Basu, XLRI, Xavier School of Management Kaustav Sen, Pace University 6.04: Financial—Nonprofit Organization and AIS Finance - 1.8 CH Moderator: Wenyun Shi, Shanghai Jiao Tong University Organization Ability of Nonprofit Organizations Rajiv D. Banker, Temple University Hsihui Chang, Drexel University Zhiming Ma, Peking University Wenyun Shi, Shanghai Jiao Tong University Organizational Identity, Fixed Contract, and Financial Performance in Local Governments: Theory and Evidence Makoto Kuroki, Yokohama City University Toshiaki Wakabayashi, Sophia University The Effect of Culture on the Adoption of Accounting Information Systems and Tools Davood Askarany, The University of Auckland Umesh Sharma, University of Waikato Hassan Yazdifar, Bournemouth University

9:00 pm-10:00 pm EDT	Social Hour

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.

Preliminary Program

Thank you to The University of Memphis Crews School of Accountancy for sponsoring this Conference!

Wednesday, June 23, 2021

8:00 am-11:00 am EDT	Doctoral/New Faculty Consortium (Group A)

7:00 pm-10:00 pm EDT	Doctoral/New Faculty Consortium (Group B)

Thursday, June 24, 2021

8:00 am -8:50 am EDT	Plenary Session 1 Accounting - 1.0 CH Moderator: Linda Myers, The University of Tennessee - Knoxville Business Strategy, Financial Reporting Violations, and Audit Pricing in an Emerging Market – Evidence from China Lily Chen, University of Auckland Fang Hu, Griffith University Ananya Krishnan, University of Auckland Lina Li, University of Auckland Discussant: Lauren Cunningham, The University of Tennessee
8:50 am-9:00 am EDT	Break

9:00 am-10:45 am EDT	Welcome and Panel: What Should Accounting and Auditing Standard Setter Priorities Be? Accounting - 1.8 CH The panel will discuss factors to be considered in setting near-term and medium-term auditing and accounting standard-setting priorities. Including whether those priories should involve information outside the financial statements such as information on ESG (environmental, social and governance information). Welcome Steve Lin, The University of Memphis Damon Fleming, The University of Memphis Kenneth Lambert, The University of Memphis Moderator: Katherine Schipper, Duke University Panelists: David Madon, Public Policy and Regulation Principal at IFAC (International Federation of Accountants) Linda Mezon-Hutter, Chair of the Canadian Accounting Standards Board (AcSB) Paul Munter, Acting Chief Accountant of the SEC Tom Seidenstein, Chair of the International Auditing and Assurance Standards Board (IAASB).
10:45 am-11:00 am EDT	Break

11:00 am-12:00 pm EDT	Social Hour

12:00 pm-1:30 pm EDT	Concurrent Sessions 1.01: Auditing Auditing - 1.8 CH Moderator: Aleksandra Zimmerman, Florida State University How Do Leadership Roles Influence the Quality of Audit Partners’ Engagements? Michael J. Mowchan, Baylor University Timothy A. Seidel, Brigham Young University Aleksandra Zimmerman, Florida State University Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China Hsihui Chang, Drexel University Xin Chen, Shanghai Jiao Tong University Agnes Cheng, The Hong Kong Polytechnic University Nan Zhou, University of Cincinnati Audit Firms’ Corporate Social Responsibility and Auditor Ethics: Evidence from Chinese Audit Firms Yu Zhou, Guangdong University of Economics and Finance Jiaxin Liu, Morgan State University Dongliang Lei, William Paterson University of New Jersey Do Chief Audit Executives Matter? Evidence from Turnover Events Gerald J. Lobo, University of Houston Meng Lyu, Fudan University Bing Wang, Nanjing University Joseph H. Zhang, The University of Memphis 1.02: Financial Accounting-Textual Analysis Finance - 1.8 CH Moderator: Changjiang Wang, University of Cincinnatti Analyst Reactions to Accounting and Finance Jargon in Management Disclosure Till Munster, University of Münster Fabian Schmal, University of Münster Christoph Watrin, University of Münster Integrated Reporting Quality, Content Nature, and Value Relevance Silvia Panfilo, Cattaneo University Luigi Vena, Cattaneo University Salvatore Sciascia, Cattaneo University Alessandro Cortesi, Cattaneo University Earnings Disclosure Activity via Twitter of the S&P 500 Firms: An Analysis of Information Content and Audience Response Jamie Johnston, University of St. Galen Relative Peer Quality and the Readability of 10_K Xiaohua Wu, Queensland University of Technology Yuyu Zhang, Queensland University of Technology Elisabeth Sinnewe, Queensland University of Technology 1.03: Corporate Governance Accounting - 1.8 CH Moderator: Elizabeth Gutierrez, National University of Chile The UK’s Progress Towards the Goal Of Having 33 Percent of Women on Boards of Directors and Its Impact on Performance Ana Marques, University of East Anglia Olga Pascaru, Oxford Risk Characteristics of Compensation Committees and Non-Executive Compensation Yu-Ling Tsai, National Cheng Kung University Hua-Wei Huang, National Cheng Kung University Mai Dao, The University of Toledo On the Dual Role of Foreign Directors: New Insights from the Russian Boards Oksana Kim, Minnesota State University, Mankato Corporate Governance Reforms and Voluntary Disclosure: International Evidence on Management Earnings Forecasts Chih-Hsien Liao, National Taiwan University Ziyao San, York University Albert Tsang, The Hong Kong Polytechnic University

1:30 pm-1:45 pm EDT	Break

1:45 pm-3:15 pm EDT	Plenary Session 2 Accounting - 1.8 CH Moderator: Thomas Omer, University of Nebraska-Lincoln The Effect of Tax System Characteristics on Cross-Border Mergers and Acquisitions Jodi M Henley, University of Alabama Discussant: Jaron Wilde, The University of Iowa The Impact of Changes in Pension Accounting under IAS 19R on Shareholder Wealth Tzu-Ting Chiu,Norwegian School of Economics David Ogudugu, Norwegian School of Economics Discussant: David Godsell, University of Illinois at Urbana-Champaign

3:15 pm-6:00 pm EDT	Break

6:00 pm-7:30 pm EDT	Concurrent Sessions 2.01: Auditing Auditing - 1.8 CH Moderator: Xi Ai, The University of Tennessee Auditor Legal Liability and Stock Price Crash Risk: Evidence from Organizational Transformation of Chinese Audit Firms Jian Chu, Nanjing University Chia-Hsiang Weng, National Chengchi University Auditor Fees between ACC Fraud firms and FCPA Firms with Restatements, Executive Turnovers, and Auditor Changes Jui-Chin Chang, Texas A&M International University Li-Jen Chen,Drexel University Do Female Signing Partners Improve Audit Quality? Evidence from Japan Noriyuki Tsunogaya, Hitotsubashi University Masaki Kusano, Kyoto University Yoshihiro Sakuma, Tohoku Gakuin University Who Selects the Wrong Person? Evidence of Chief Accounting Officer Unqualification from Taiwan Shih-Bin Wu, National Cheng Kung University Wu-Po Liu, National Cheng Kung University 2.02: Financial Accounting—Tax and Others Finance - 1.8 CH Moderator: Hannah Smith, The University of Memphis Does Corporate Culture Matter in Corporate Tax Planning? Evidence from Textual Analysis Tahseen Hasan, Rensselaer Polytechnic Institute Haimeng Teng, The Pennsylvania State University Harrisburg Qiang Wu, The Hong Kong Polytechnic University Do Intangible Assets Foster Corporate Tax Avoidance? Kai Wu, Central University of Finance and Economics Minority Shareholders and Tax Avoidance: Taking Evidence Global Antonio De Vito, IE University Tax-Related Words in 10-Ks and the Relationship with Tax Avoidance Yicheng Wang, Xi'an Jiaotong Liverpool University 2.03: Financial Accounting—Compensation Finance - 1.8 CH Moderator: Ya Wen Yang, Wake Forest University CEO Compensation Convexity and Meeting or Just Beating Earnings Expectations through Expectation Management Eli Bartov, New York University Hua Cheng, Nankai University Gang Hu, The Hong Kong Polytechnic University Jingran Zhao, The Hong Kong Polytechnic University I Thought We Were Friends! the Effects of Social Connections and Clarity of the Bonus Determination Criteria on Subordinates’ Compensation Joanna L Ho, University of California, Irvine Cody Lu, University of Massachusetts Amherst Anne Wu, National Chengchi University Taipei National Culture and CEO Pay-Performance Link: An International Perspective Mitchell Free, Queensland University of Technology Daifei Yao, Queensland University of Technology Pamela Kent, Queensland University of Technology Xin Qu, Queensland University of Technology Do All CEO Pay Regulations Backfire? Evidence from China Weijie Wang, London Business School Yaowu Liu, The University of Hong Kong Xiaochuan Tong, University of Massachusetts Boston

7:30 pm-7:45 pm EDT	Break

7:45 pm-9:15 EDT	Concurrent Sessions 3.01: Auditing Auditing - 1.8 CH Moderator: Ahrum Choi, Hong Kong Baptist University Book-Tax Conformity and the Demand for Auditor-Provided Tax Services: European Evidence Xuan Sean Sun, Massey University Ahsan Habib, Massey University Consequences of Employee Turnover in Audit Firms Christophe Van Linden, Illinois State University Marie-Laure Vandenhaute, Vrije Universiteit Brussel Aleksandra Zimmerman, Florida State University The Effect of National Audit Office Oversight on Auditor Replacement and Audit Quality in China Jingjing Huang, The Hong Kong Polytechnic University Abnormal Audit Fees and Financial Reporting Quality: A Meta-Analysis Xuelian Li, University of Macau Ming Liu, University of Macau 3.02: Social Responsibility Reporting and ESG Accounting - 1.8 CH Moderator: Qiang Wu, Hong Kong Polytechnic University The Effect of Mandatory CSR Disclosure on Corporate Tax Avoidance: Evidence from a Natural Experiment Juno Cao, Curtin University Abdifatah Ahmed Haji, Deakin University Jinshuai Hu, Xiamen University The Evolution of Sustainability Reporting Textual Disclosure: Evidence from the Largest U.S. Corporations Sunita Rao, Washburn University Karthik Srinivasan, The University of Kansas Disclosures of Corporate Social Responsibility Activities and Internal Control Effectiveness: Evidence from China Yi-Hung Lin, University of Monash Ting-Chiao Huang, University of Monash The Effects of Social Value Generation on Stock Price Synchronicity and Firm Performance: Evidence from Chinese Stock Markets Ruopiao Zhang, University of Macau Teresa Chu, Macau University of Macau Carlos Noronha, University of Macau Jieqi Guan, Macau Institute for Tourism Studies 3.03: Financial Accounting Issues 1 Finance - 1.8 Moderator: Christo Karuna, Monash University The Consequences of Media-Initiated Reports in an Emerging Market Shuo Yang, The Hong Kong Polytechnic University Can Text-Mining Analysis Detect Accounting Fraud? Evidence from Construction and Retail Industries in Japan Masumi Nakashima, Bunkyo Gakuin University Yuka Nose, Bunkyo Gakuin University Hiromi Ujiie, Bunkyo Gakuin University The Heterogeneous Corporate Use of Social Media Minjae Koo, University of Houston 3.04: Financial Accounting Textual Analysis and Others Finance - 1.8 CH Moderator: Helen Kang, UNSW Sydney Cost Asymmetry and Linguistic Complexity of Annual Reports Nishant Agarwal, The University of Western Australia Sanjay Kallapur, Indian School of Business Abdul Khizer, Indian School of Business Does Founder Ownership Impact the Readability of Financial Reports Somya Arora, Indian Institute of Management Yogesh Chauhan, Indian Institute of Management The Explanatory Power of Explanatory Variables Erik Johannesson, Baruch College–CUNY James Ohlson, The Hong Kong Polytechnic University Weihuan Zhai, The Hong Kong Polytechnic University Effect of Local Private Information on Intra-Industry Information Transfer Liu Beibei, Henan University Sonia Wong, Lingnan University Rita Yip, Hang Seng University of Hong Kong

Friday, June 25, 2021

8:00 am -8:50 am EDT	Plenary Session 3 Accounting - 1.0 CH Modeartor: Inder Khurana, University of Missouri Columbia Political Stability, Board Tenure and Corporate Cash Holding Akmalia M. Ariff, Universiti Malaysia Terengganu Khairul Anuar Kamarudin, University of Wollongong in Dubai FZ-LLC Aziz Jaafar, Bangor University Discussant: Michael Tang, Florida International University

8:50 am-9:15 am EDT	Break

9:15 am-10:45 am EDT	Escape from the Ivory Tower: Conducting Research that Matters Accounting - 1.8 CH Moderator: Agnes Cheng, Hong Kong Polytechnic University Keynote Speaker, Charles Lee, Stanford University

10:45 am-12:00 pm EDT	Break

12:00 pm-1:30 pm EDT	Concurrent Sessions 4.01: Auditing Auditing - 1.8 CH Moderator: Joseph Zhang, The University of Memphis Anticipation of Mandatory Audit Firm Rotation and Audit Quality Christian Friedrich, Technical University of Darmstadt Nicolas Pappert, Technical University of Darmstadt Reiner Quick, Technical University of Darmstadt Audit Firm and Audit Partner Style in Non-Big 4 Firms Matthew Baugh, Arizona State University Lauren Matkaluk, Arizona State University Aleksandra Zimmerman, Florida State Effect of IFRS and Audit Opinion on Earnings Quality: An Emerging Market Perspective Hamanshu, Indian Institute of Technology Roorkee J. P. Singh, Indian Institute of Technology Roorkee Pramahender and KM Govt. College Narwana Audit Committees’ Oversight Role in Developing Countries: Evidence from Jordan Salem Alhababsah, Coventry University 4.02: Financial Accounting—Textual Analysis and Others Finance - 1.8 CH Moderator: Maria Vulcheva, Florida International University Earnings Quality and Product Market Competition: Real Effects During Economic Recessions Jiayin Li, Rutgers, The State University of New Jersey Regulatory Comment Letters in Mergers and Acquisitions: Evidence from China Junzi Zhang, University of London Pawel Bilinski, University of London Ivana Raonic, University of London James Ryans, London Business School Implementation of ISA 240 for Fraud Detection and Resolution in Developing Countries: An Exploratory Study Arizona Mustikarini, University of Agder Basil Abeifaa Der, University of Agder Iris Stuart, University of Agder The Role of Management Control Systems in Reconciling Sustainability and Market Logic Meer Abhaurrahman, Universite Cote d’ Azur Marc Journeault, Universite Laval Eric Cauvin, Universite Cote d’ Azur 4.03: Financial Accounting Non-Financial Disclosure Finance - 1.8 CH Moderator: Joe Johnston, Illinois State University Stock Exchange Demutualization and Reporting Quality of Listed Firms Shawn Huang, Arizona State University Min Kim, Central Connecticut State University Maria Rykaczewski, Arizona State University Maria Valcheva, Florida International University The Influence of the CSR Committee in Firms’ Financial and Non-Financial Performance:Evidence from France, Germany, and the UK Ana Lopes, Instituto Universitário de Lisboa Inês Jorge, Instituto Universitário de Lisboa Non-IFRS Earnings Information in Financial Highlights of Annual Report Evidence from Australia Chang Zhao, University of St. Gallen The Effect of the EU Directive on Non-Financial Information Disclosures of the Oil and Gas Industry Mona Al-Dosari, University of East Anglia Ana Marques, University of East Anglia Jenny Fairbrass, University of East Anglia

1:30 pm-1:45 pm EDT	Break

1:45 pm-3:15 pm EDT	Concurrent Sessions 5.01: Finance Finance - 1.8 CH Moderator: Charles Teague, East Michigan University Accelerated Share Repurchases: Value Creation or Extraction Tao-Hsien Dolly King, The University of North Carolina at Charlotte Charles Teague, Eastern Michigan University Who Invests in and What Drives Equity Ownership around the World Ines Chaieb, University of Geneva Understanding Foreign Institutional Investor’s Investment Decisions in the Stock Markets of an Emerging Economy: A Case of Pakistan Shahid Khan, The Pennsylvania State University Waqar Ghani, Saint Joseph’s University Harun Rashid, California State University, Dominguez Hills A Structured Literature Review of Two Decades of African Accounting Research (2000–2019) Nelson M. Waweru, York University Songlan Peng, York University 5.02: Financial Accounting Issues 2 Finance - 1.8 CH Moderator: Joanna Golden, The University of Memphis Financial Reporting Flexibility and Comparability: Evidence from IFRS Convergence in China Lihua Yuan, Chongqing Technology and Business University Jinyu Yang, Southwest University Joseph Johnston, Illinois State University Bin Liu, Chongqing University The (In) Difference between Historical Cost and Fair Value for Biological Assets: A Cross-Country Study Ricardo Luiz Menezes Silva, University of Sao Paulo Paula Carolina Ciampaglia Nardi, University of Sao Paulo Integrity Environments and Earnings Attributes: International Evidence S. Erdogan, The University of Texas at El Paso D. Folsom, The University of Texas at El Paso G. Gotti, The University of Texas at El Paso Fair Value Accounting for Property, Plant & Equipment: Impact of IFRS 1 Adoption Yan Jin, University of Central Oklahoma Flora Niu, Wilfrid Laurier University Leo Sheng, York University 5.03: Financial Accounting—Earnings Management Finance - 1.8 CH Moderator: Lucy Chen, Vilanova University How Do Accruals Differ for Physical versus Knowledge Firms? Aneel Iqbal, University of Calgary Anup Srivastava, University of Calgary Individual Stock Investor Sentiment and Earnings Management. Evidence from Brazil Alexandre Esteves, Pontifical Catholic University Pedro Piccoli, Pontifical Catholic University Audit Quality, Earnings Management and Cost of Equity Capital: Evidence from a Developing Market Ben Le, The University of Tennessee at Martin Paula Hearn Moore, The University of Tennessee at Martin Earnings Management, Market Liquidity, and Ownership Structure of Seasoned Equity Firms in a Transition Economy Ben Le, The University of Tennessee at Martin Nischala P. Reddy, University of Central Missouri Paula H. Moore, The University of Tennessee at Martin

3:15 pm-5:45 pm EDT	Break

5:45 pm-7:15 pm EDT	Plenary Session 4 Accounting- 1.8 CH Moderator: Steve Lin, University of Memphis Religious Tradition and Employee Compensation Henry Huang, Yeshiva University Shangkun Liang, Central University of Finance and Economics Jindan Zhang, Zhejiang University of Finance and Economics Gan Zhao, Zhejiang University of Finance and Economics Discussant: Shawn Huang, Arizona State University The Effect of Communicating Key Audit Matters on Audit Fees and Audit Quality: Evidence from Hong Kong Reza Espahbodi, Newport University Jiarong Lin, Zheshang Securities Co., Ltd Nan Liu,Peking University Mohan Song, Beijing Longrising Asset Management Co., Ltd. Discussant: Lauren Reid, Wake Forest University

7:15 pm-7:30 pm EDT	Break

7:30 pm-9:00 pm EDT	Concurrent Sessions 6.01: Auditing Auditing - 1.8 CH Moderator: Szu-Jung Wu, National Cheng Kung University Audit Partner Industry Specialization and Cost of Debt around the Global Financial Crisis: Evidence from Thailand Kanyarat Sanoran, Chulalongkorn University Auditor Political Connections and SEC Enforcement Against Auditor Yangyang Fan, The Hong Kong Polytechnic University Internal Control Opinion Shopping and Initial Audit Fee Discounting: Evidence from U.S. Domestic and Cross-Listed Foreign Firms Wu-Po Liu, National Cheng Kung University Hua-Wei Huang, National Cheng Kung University Carbon Management System and Firm Operational Efficency: An International Study Pramila Shrestha, University of Newcastle 6.02: Financial Accounting Issues 3 Finance - 1.8 CH Moderator: Jingran Zhao, The Hong Kong Polytechnic University Foreign Cash Holdings and Shareholder-Debtholder Agency Costs Dan S. Dhaliwal, The University of Arizona Matthew J. Erickson, Virginia Polytechnic Institute and State University Nathan C. Goldman, North Carolina State University Linda K. Krull, University of Oregon The Effect of IAS 41 on Stock Price Crash Risk Audrey Wen-Hsin Hsu, National Taiwan University Sophia Liu, National Taiwan University Cultural Tightness and Earnings Management around the World Ahrum Choi, Hong Kong Baptist University Jingyi Jia, Hong Kong Baptist University Byron Y. Song, Hong Kong Baptist University Gaoquang Zhou, Hong Kong Baptist University Do Shifting Practices Vary over Firm Life Cycle Stages? Evidence from IFRS Adoption Manish Bansal, Indian Institute of Management 6.03: Financial Accounting Issues 4 Finance - 1.8 CH Moderator: Chengwei Wang, Sungkyunkwan University Do Short Sellers Target Firms with High Climate Risks? International Evidence Haiyan Jiang, Macquarie University Le Luo, Macquarie University Trust in Fair Value Accounting: Evidence from the Field Chu Yeong Lim, Nanyang Technological University Jeffrey Ng, The Hong Kong Polytechnic University Gary Pan, Singapore Management University Kevin Ow Yong, Singapore Institute of Technology Assessing Earnings Surprise Measures to Minimize PEAD Daniel Maroney, Independent Unconditional Conservatism and Subsequent Real Earnings Management Debarati Basu, XLRI, Xavier School of Management Kaustav Sen, Pace University 6.04: Financial—Nonprofit Organization and AIS Finance - 1.8 CH Moderator: Wenyun Shi, Shanghai Jiao Tong University Organization Ability of Nonprofit Organizations Rajiv D. Banker, Temple University Hsihui Chang, Drexel University Zhiming Ma, Peking University Wenyun Shi, Shanghai Jiao Tong University Organizational Identity, Fixed Contract, and Financial Performance in Local Governments: Theory and Evidence Makoto Kuroki, Yokohama City University Toshiaki Wakabayashi, Sophia University The Effect of Culture on the Adoption of Accounting Information Systems and Tools Davood Askarany, The University of Auckland Umesh Sharma, University of Waikato Hassan Yazdifar, Bournemouth University

9:00 pm-10:00 pm EDT	Social Hour

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