Preliminary Program

Thursday, February 10, 2022

7:30 am – 6:00 pm

18th Annual KPMG/ATA Doctoral Consortium
Sponsored by the KPMG Foundation

7:30 am – 7:00 pm

8th Annual ATA Teaching and Curriculum Conference (requires an additional registration fee)
Sponsored by KPMG

Friday, February 11, 2022 – ATA Midyear Meeting

7:00 am – 4:00 pm

Tabletop Displays
     

7:15 am – 8:00 am

Continental Breakfast

8:15 am – 9:45 am

1.01 JATA Conference I
Moderator: Ryan Wilson, University of Oregon

A Re-examination of Firm Size and Taxes
Fabio Gaertner, University of Wisconsin
Brent Glover, Carnegie Mellon University
Oliver Levine, University of Wisconsin
Discussant: Sonja Rego, Indiana University

The Effect of Unchallenged Tax Positions on Corporate Tax Aggressiveness: Evidence from Statute of Limitations Lapses
Matthew Holt, University of Georgia
Michelle Nessa, Michigan State University
Erin Towery, University of Georgia
Discussant: Brad Hepfer, Texas A&M University

9:45 am – 10:05 am

Break

10:05 am – 11:35 am

2.01 JATA Conference II
Moderator: Ryan Wilson, University of Oregon

Does Corporate Tax Avoidance Affect Firm Productivity?
Spyridon Gkikopoulos, The University of Manchester
Konsantinos Stathopoulos, The University of Manchester
Edward Lee, The University of Manchester
Discussant: Shannon Chen, University of Arizona

U.S. Multinational Corporations’ Initial Income-Shifting Response to the TCJA
T.J. Atwood, University of Arkansas
Tyler Johnson, University of Arkansas
Discussant: Aruhn Venkat, The University of Texas at Austin

2.02 JLTR Conference
Moderator: Blaise Sonnier, University of Colorado at Colorado Springs

How Will Sustainability Reporting Adapt to the Green New Deal
Sunita Rao, Washburn University
Discussant: Jonathan Grossberg, Rowan University

Tax Planning and Policy Challenges for Legalized Marijuana Market Participants
Jonathan Grossberg, Rowan University
Brian Greenstein, University of Delaware
Discussant: Sharon Cox, Central Connecticut State University

11:40 am – 12:40 pm

Lunch and Award Presentations

12:50 pm – 2:05 pm

3.01 Plenary Session: DEI Panel
This interactive session features a panel of senior accounting professors who will provide insight into the challenges faced by under-represented minorities (URMs) in the accounting profession. The speakers will also discuss strategies for how to create more inclusive learning environments to support the success of URM students in your undergraduate and graduate accounting courses and how to be an advocate for URM students and faculty on campus. 

Moderator: 
Michelle Harding, Virginia Tech

Panelists:
Michael Clement, The University of Texas at Austin
Mark Dawkins, University of North Florida
Jennifer Joe, University of Delaware

2:15 pm – 3:30 pm

4.01 Tax Planning
Moderator: Anne Ehinger, Florida State University

The Spiderweb of Pass-through Tax Planning
Ryan Hess, Oklahoma State University
Rebecca Lester, Stanford University 
Mansheej Paul, Stanford University
Jacob Goldin, Stanford University
Daniel Ho, Stanford University
Discussant: Erin Towery, University of Georgia


Tax Pass-through of Partnership Firms
Michael Shen, National University of Singapore
Yupeng Lin, National University of Singapore
Stephen Sun, City University of Hong Kong 
Discussant: Junwei Xia, Texas A&M University

Tax Avoidance or Recent Losses?
Christina Lewellen, North Carolina State University
Robert Hills, The Pennsylvania State University
Scott Dyreng, Duke University
Brad Lindsey, Utah State University
Discussant: Erin Henry, University of Arkansas

4.02 Taxes and Disclosure
Moderator: Jenna El-Khalili, University of Florida

The Determinants and Consequences of Voluntary Tax Disclosures in Sustainability Reporting
Jillian Adams, University of Waterloo
Elizabeth Demers, University of Waterloo
Ken Klassen, University of Waterloo
Discussant: Kerry Inger, Auburn University

The Impact of the Mandatory Disclosure of Corporate Tax Returns on Reporting Bias
Eric Allen, University of California – Riverside
Aydin Uysal, Charles Schwab Investment Management
Discussant: Stefan Richter, Indiana University

Foreign Institutional Ownership and Corporate Tax Planning
April Klein, New York University
Simone Traini, Norwegian School of Economics
Georgios Voulgaris, The University of Manchester
Discussant: Jessica Cunningham, Boston University

4.03 CPA Evolution
CPA Evolution will go into effect in 2024 and will significantly change the content and structure of the CPA exam. This session will feature a presentation by Jan Taylor (AICPA) to highlight some of the upcoming changes and provide the latest updates. We will then hear from two members of the ATA, Diana Falsetta and Annette Nellen, who are serving on the implementation task force. We will conclude with questions and comments from the audience. 

Moderator: Nathan Goldman, North Carolina State University

Panelists: Diana Falsetta, University of Miami and AICPA Task Force Member
Annette Nellen, San Jose State University and AICPA Task Force Member
Jan Taylor, AICPA Academic in Residence and Senior Director

3:30 pm – 3:50 pm

Break

3:50 pm – 5:05 pm

5.01 Plenary Session: Legislative Update
We thank our four Platinum Sponsors, Deloitte, EY, KPMG, and PwC, for providing an all-star panel of tax policy experts from across the political spectrum to discuss the U.S. fiscal situation and to share their thoughts on possible tax solutions. The session will include a discussion of current law, legislative proposals (both tax and expenditure policy), and how the tax policy process might change our outlook for the future. The combination of the panelists' tax expertise and high-level political experience in and around Washington, D.C. will center the conversation on practical possibilities. After a short, mderated session, the panelists will field questions and comments from the audience. 

Moderators: John Barrick, Brigham Young University
Abbie Sadler, University of Richmond

Panelists: TBD

5:30 pm – 6:30 pm

Social Hour

Saturday, February 12, 2022 – ATA Midyear Meeting

7:00 am – 11:00 am

Tabletop Displays

McGraw Hill, Wiley

7:15 am – 8:00 am

Continental Breakfast

8:15 am – 9:30 am

6.01 Financial Reporting
Moderator: Carly Burd, Boston University

Disentangling the effects of changes in book-tax conformity related to mandatory IFRS adoption on earnings quality
Fábio Moraes da Costa, Fucape Business School
Anne Ehinger, Florida State University
Wolfgang Schultze, Universität Augsburg
Samuel Louis Tiras, Indiana University - Indianapolis
Discussant: Stephen Stewart, Texas A&M University

Evidence on firms’ use of subjective evidence when estimating the deferred tax asset valuation allowance
Nathan Goldman, North Carolina State University
Christina Lewellen, North Carolina State University
Andrew Schmidt, North Carolina State University
Discussant: Paul Demeré, University of Georgia

Hedge Fund Activists and Financial Reporting for Taxes: Evidence from the Valuation Allowance for Deferred Tax Assets
Mary Cowx, University of Missouri
Jennifer Glenn, The Ohio State University
Patrick Kielty, The Ohio State University
Sean McGuire, Texas A&M University
Discussant: Adriene DePaul, University of Connecticut

6.02 Experiments
Moderator: Susan Jurney, Oklahoma City University

The puzzle of tax compliance: An analysis of the impact of social norms, tax fairness, and trust on compliance
Mary Marshall, Louisiana Tech University
Nancy-Susan Jurney, Oklahoma City University
Nina Collum, Louisiana Tech University
Discussant: Erica Neuman, University of Dayton

Client Narcissism and Opinion Shopping for Tax Advice: The Moderating Effects of Message Framing and Social Bonds
Govind Iyer, University of North Texas
Steven Kaszak, University of North Carolina Wilmington
Philip Reckers, Arizona State University
Discussant: Spencer Seifert, University of South Carolina

Activation of the Justice Judgment Sequence to Moderate Perceived Violation of the IRS’ Use of Big Data Analytics
Erica Neuman, University of Dayton
Discussant: Ethan LaMothe, University of Central Florida

6.03 Publishing Legal Research
Join us for an open forum and discussion on publishing legal tax research with a focus on the JLTR.
Moderator: Blaise Sonnier, University of Colorado at Colorado Springs

9:40 am – 10:30 am

7.01 Pecha Kucha – Teaching and Learning
In this fast-paced, high-energy session, slides change every 20 seconds and topics change every 20 slides. Presenters will cover a variety of teaching and learning topics, including surviving your first year of teaching, leveraging the power of pictures for learning, delivering a study abroad experience, and more. 20 Slides, 20 Seconds Each. Don't blink.
Moderator: Kate Mantzke, Northern Illinois University

7.02 Role of Executives in Taxes
Moderator: Matthew Erickson, Virginia Tech

Executive Compensation Incentives and Tax-Motivated Income Shifting
Michael Mayberry, University of Florida
Sean McGuire, Texas A&M University
Scott Rane, University of Florida
Discussant: Betty Xing, Baylor University

When Are Effective Tax Rate Decreases Persistent? The Role of Incentives and Tax-Specific Experience
Erik Beardsley, University of Notre Dame
Mehmet Kara, University of Kansas
Connie Weaver, Texas A&M University
Discussant: Michelle Harding, Virginia Tech

7.03 Taxes and Auditing
Moderator: Tyler Johnson, University of Arkansas

Do Tax Experts Play a Monitoring Role in Audit Engagements?
Andrew Bauer, University of Waterloo
Miguel Minutti-Meza, University of Miami
Saad Siddiqui, Villanova University
Aleksandra Zimmerman, Florida State University
Discussant: Hannah Judd, Texas A&M University

Does Tax Enforcement Inform Auditors' Risk Assessment? Evidence from Key Audit Matters
Jessica Berube, Virginia Tech
Jingjing Huang, Virginia Tech
Lijun Lei, University of North Carolina-Greensboro
Sarah E Stein, Virginia Tech
Discussant: Nathan Goldman, North Carolina State University

10:30 am – 10:50 am

Break

10:50 am – 12:05 pm

8.01 Enforcement
Moderator: Tyler Menzer, University of Iowa

Check Your Attitude: An Examination of Companies' Attitude toward Tax Enforcement
Hannah Judd, Texas A&M University
Sean McGuire, Texas A&M University
Connie Weaver, Texas A&M University
Junwei Xia, Texas A&M University
Discussant: Jeff Hoopes, University of North Carolina

Foreign Aid through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries
Jeff Hoopes, University of North Carolina
Daniel Klein, University of Mannheim
Rebecca Lester, Stanford University
Marcel Olbert, London Business School
Discussant: Michelle Nessa, Michigan State University

Re-Examining the Effect of Tax Authority Monitoring on Equity Pricing: Evidence from Multiple Empirical Proxies
Patrick Hopkins, Texas Christian University
Stephen Lusch, Texas Christian University
James Stekelberg, Colorado State University
Discussant: Erik Beardsley, University of Notre Dame

8.02 Taxes, Investment, and Risk-Taking
Moderator: Pradeep Sapkota, University of North Texas

Riskier Together? The Effect of Unitary Taxation on Corporate Risk-Taking

Anthony Welsch, The University of Texas at Austin
Discussant: Mary Cowx, University of Missouri

Taxes and Investment: Evidence from the “Halloween Massacre” of 2006
Matthew Boland, Saint Mary's University
Khin Hlaing, Saint Mary's University
Petro Lisowsky, Boston University
Discussant: Mary Vernon, University of Connecticut

Corporate Tax Subsidies, Local Spillovers and Corporate Innovation
Aruhn Venkat, The University of Texas at Austin
Ruimin Ng, University of California-Irvine;
Yoojin Lee, Cal State Long Beach
Discussant: Jennifer Glenn, The Ohio State University

8.03 Innovations in Teaching Tax
Speakers will present their award-winning teaching innovation and also share tips for how to incorporate their teaching innovation into your undergraduate and/or graduate tax class.
Moderator: Jane Livingstone, Western Carolina University

12:05 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

   

Preliminary Program

Thursday, February 10, 2022

7:30 am – 6:00 pm

18th Annual KPMG/ATA Doctoral Consortium
Sponsored by the KPMG Foundation

7:30 am – 7:00 pm

8th Annual ATA Teaching and Curriculum Conference (requires an additional registration fee)
Sponsored by KPMG

Friday, February 11, 2022 – ATA Midyear Meeting

7:15 am – 8:00 am

Continental Breakfast

8:15 am – 9:45 am

JATA Conference I

9:45 am – 10:05 am

Break

10:05 am – 11:35 am

JATA Conference II,  and JLTR Conference

11:40 am – 12:40 pm

Lunch

12:50 pm – 2:05 pm

Plenary Session: DEI Panel
This interactive session features a panel of senior accounting professors who will provide insight into the challenges faced by under-represented minorities (URMs) in the accounting profession. The speakers will also discuss strategies for how to create more inclusive learning environments to support the success of URM students in your undergraduate and graduate accounting courses and how to be an advocate for URM students and faculty on campus.  

2:15 pm – 3:30 pm

Concurrent Sessions

3:30 pm – 3:50 pm

Break

3:50 pm – 5:05 pm

Plenary Session: Legislative Update
We thank our four Platinum Sponsors, Deloitte, EY, KPMG, and PwC, for providing an all-star panel of tax policy experts from across the political spectrum to discuss the U.S. fiscal situation and to share their thoughts on possible tax solutions. The session will include a discussion of current law, legislative proposals (both tax and expenditure policy), and how the tax policy process might change our outlook for the future. The combination of the panelists' tax expertise and high-level political experience in and around Washington, D.C. will center the conversation on practical possibilities. After a short, mderated session, the panelists will field questions and comments from the audience.

5:30 pm – 6:30 pm

Social Hour

Saturday, February 12, 2022 – ATA Midyear Meeting

7:15 am – 8:00 am

Continental Breakfast

8:15 am – 9:30 am

Concurrent Sessions

9:40 am – 10:30 am

Concurrent Sessions

10:30 am – 10:50 am

Break

10:50 am – 12:05 pm

Concurrent Sessions

12:05 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