Program | American Accounting Association

The Ninth International Conference of the JIAR

June 22-24, 2022
Preliminary Program

Wednesday, June 22, 2022

8:00 am-11:00 am EDT	Doctoral/New Faculty Consortium (Group A) - By invitation only Accounting – 2.4 CH

7:00 pm-10:00 pm EDT	Doctoral/New Faculty Consortium (Group B) - By invitation only Accounting – 2.4 CH

Thursday, June 23, 2022

8:00 am -8:50 am EDT	Plenary Session 1 Accounting - 1.0 CH Moderator: Edward Lee, University of Manchester Sunlight is the Best Disinfectant: Real-time Comment Letters and Large M&As in China Presenter: Shuo Yang, Hong Kong Polytechnic University Discussant: Miguel Duro, IESE, Spain

8:50 am-9:00 am EDT	Break

9:00 am-10:30 am EDT	Concurrent Sessions 1.01: Earnings Management Accounting - 1.8 CH Moderator: Changjiang (John) Wang, University of Cincinnati Using Real Activities to Avoid Earnings Decreases and Losses During Economic Downturns Hong Kim Duong, Old Dominion University Major Government Customers and Earnings Smoothness Huimin (Amy) Chen, University of Massachusetts Lowell Jingrong Lin, University of Massachusetts Lowell Anqi Tao, Nichols College Adverse Macroeconomic Shocks and Big Bath Accounting: Evidence from Banking Context Martina Prisco, University of Naples Alessandra Allini, University of Naples Federico II David A. Ziebart, University of Kentucky 1.02: CSR and Governance 1 Accounting - 1.8 CH Moderator: Luc Paugam, HEC Paris The Effect of Nonfinancial Disclosures on Socially Responsible Investors: International Evidence from the Oil and Gas Industry Mona Al-Dosari, University of East Anglia Jenny Fairbrass, University of East Anglia Ana Marques, University of East Anglia Board Gender Diversity Interventions and Investments David Godsell, University of Illinois at Urbana-Champaign Dave (Young Il) Baik, University of Illinois at Urbana-Champaign Clara Xiaoling Chen, University of Illinois at Urbana-Champaign ESG Contracting and Firm Value: Evidence from Canada Amna Chalwati, Saint Mary’s University Oussema El Ajel, Brock University Eymen Erraies, Tunis University Samir Trabelsi, Brock University 1.03: Panel Accounting - 1.8 CH Moderators: Maria Vulcheva, Florida International University Maria Rykaczewski, Arizona State University Accounting in Eastern Europe Panelists: Catalin Albu, Bucharest University of Economic Studies and IFAC Elizabeth Gordon, Temple University Eva Jermakowicz, Tennessee State University Oksana Kim, Minnesota State University, Mankato

10:30 am-11:00 am EDT	Break

11:00 am-11:50 am EDT	Social Hour Ana Marques, University of East Anglia

11:50 am-12:00 pm EDT	Welcome Steve Lin, University of Memphis Kenneth Lambert, University of Memphis
12:00 am-1:30 pm EDT	Panel: Accounting - 2.0 CH Moderator: Mark DeFond, University of Southern California A Review of the 20-Year Anniversary of Worldwide IFRS Adoption Panelists: Stefano Cascino, London School of Economics and Political Science Holger Daske, University of Mannheim Annita Florou, Bocconi University Joachim Gassen, Humboldt University Berlin Mingyi Hung, The Hong Kong University of Science and Technology

1:30 pm-1:45 pm EDT	Break

1:45 pm-2:35 pm EDT	Plenary Session 2 Accounting - 1.0 CH Moderator: Thomas Hansen, Virginia Commonwealth University The Use of Shared Service Centers in the Audit Industry and the Impact of Financial Analyst Perceptions Presenters: Markus Isack, Vienna University of Economics and Business Ewald Aschauer, Vienna University of Economics and Business Reiner Quick, Technical University Darmstadt Discussant: Denise Hanes Downey, Villanova University

2:35 pm-6:00 pm EDT	Break

6:00 pm-7:30 pm EDT	Concurrent Sessions 2.01: Financial Accounting Moderator: David Godsell, University of Illinois Accounting - 1.8 CH Investors Perception of Mandatory Quarterly Reporting: Evidence from UK Interim Management Statements Yuchen Zhang, UNSW Sydney Helen Kang, UNSW Sydney Kevin Li, UNSW Sydney Proxy Voting and CEO Pay: Evidence from the Rejection of Inevitable Disclosure Doctrine Xiaohui Li, Hong Kong Polytechnic University Yao Shen, City University of New York Jing Xie, Hong Kong Polytechnic University Does Financial Reporting Quality Change During and After a Crisis? A Systematic Review and Analysis Amitav Saha, Macquarie University and The University of Notre Dame Australia 2.02: Financial Analysts and Revenue Recognition Accounting - 1.8 CH Moderator: Ya Wen Yang, Wake Forest University Individual Investors and Social Media Analysts’ Stock Coverage Behavior Changyi Chen, National University of Singapore Yang Goh, National University of Singapore Bin Ke, National University of Singapore Ding Li, Nanjing University Do Government Subsidies Affect Analyst Forecast Accuracy? Yiyuan (Ian) Sun, The University of Manchester Wei Jiang, The University of Manchester Cheng (Colin) Zeng, Hong Kong Polytechnic University Customer Geographic Clustering and Revenue Recognition: Evidence from China Jingran Zhao, The Hong Kong Polytechnic University Yulong Yang, Tianjin University Gaofeng Zou, Tianjin University 2.03: Investment and Natural Disasters Accounting - 1.8 CH Moderator: Jeff Chen, Texas Christian University Understanding the Disclosure Practices of Firms Affected by a Natural Disaster: The Case of Hurricanes Ventsislav Stamenov, Georgia State University Did US Institutional Investment in Pakistani Public Firms Decrease After the Trade War Started Between China and the US? Shahid Khan, Pennsylvania State University, Berks Campus Omair Haroon, Lahore University of Management Science Collusive Public Corruption and Patterns of Corporate Investment Moon Kyung Cho, Texas A&M International University

7:30 pm-7:45 pm EDT	Break

7:45 pm-9:15 EDT	Concurrent Sessions Accounting - 1.8 CH 3.01: Accounting Disclosure Moderator: Jingran Zhao, Hong Kong Polytechnic University Home Not So Sweet Home: An Examination of Retail Investors’ Local Information Advantage Using Online Stock Forum Posts Jingjing Xia Wenzhou-Kean University Jiaxing You Xiamen University Shuyi Zhu Xiamen University The Tone in Narrative Disclosures and Financial Fundamentals: Evidence from Japanese Firms Listed on the U.S. Stock Exchange Masumi Nakashima, Bunkyo Gakuin University 3.02: Innovation and Accounting Accounting - 1.8 CH Moderator: Helen Kang, UNSW, Sydney Effect of R&D Employees' Capability Concentration and Accumulated Knowledge on Product Innovation Performance Chia-Hsin Hung, Ming Chuan University Does Shareholder Activism Stimulate Green Innovation? Oussema El Ajel, Brock University Samir Trabelsi, Brock University Can Insider Board and Board Professionalism Improve Innovation Investment? Hsien Ethan Hsueh, National Changhua University of Education Yenn-Ru Chen, National Chengchi University Chia-Hsiang Weng, National Chengchi University 3.03: Tax Avoidance 1 Accounting - 1.8 CH Moderator: Jodi Henley, University of Alabama Trusting the Theft: Relative Performance Evaluation and Corporate Tax Avoidance Kai Wu, Central University of Finance and Economics Ke Shi, Central University of Finance and Economics Corporate Reputation and Tax Avoidance Revisited: Evidence from Recognition of Well-Known Trademarks in China Qiang Wu, Hong Kong Polytechnic University Hanzhong Shi, Huazhong University of Science and Technology Kaishu Wu, University of Waterloo Xin Yang, Hohai University Management's Tone Change in MD&A and Tax Avoidance Yicheng Wang, Xi'an Jiaotong-Liverpool University 3.04: Governance 2 Accounting – 1.8CH Moderator: Huifang Yin, Shanghai University of Finance and Economics The Impact of Internal Governance on Conservatism: Evidence from Australia Millie Liew, Curtin University June Cao, Curtin University Executive Compensation and Idle Capacity Expenses Hui-Wen Hsu, Feng Chia University Liu-Ching Tsai, National Chia-Yi University Chaur-Shiuh Young, National Cheng Kung University

Friday, June 24, 2022

8:00 am -8:50 am EDT	Plenary Session 3 Accounting - 1.0 CH Moderator: Qiang Wu, Hong Kong Polytechnic University Labor Market Institutions, Environmental Disclosure, and Environmental Impacts Presenters: Nai-Yng Liu, National Central University Hsuan-Lien Chu, National Taipei University Albert Tsang, The Hong Kong Polytechnic University Discussant: Clare Wang, University of Colorado, Boulder

8:50 am-9:15 am EDT	Break

9:15 am-10:45 am EDT	Keynote Speaker Accounting - 1.8 CH Theme: Open Questions for the Trillion-Dollar ESG Movement Speaker: Shivaram Rajgopal, Columbia University

10:45 am-12:00 pm EDT	Break

12:00 pm-1:30 pm EDT	Concurrent Sessions Accounting - 1.8 CH 4.01: Financial Accounting 2 Moderator: Joanna Golden, University of Memphis Forward-Looking Sustainability Information and Financial Analysts Janine Maniora, Heinrich-Heine-University Dusseldorf (HHU) Isabel Hertl, Technical University of Munich (TUM) Valuation Specialists and Earnings Management Using Fair Value Measurements: Evidence from International Banks Alfred Bu, Queensland University of Technology Troy Yao Queensland University of Technology Yuyu Zhang, Queensland University of Technology The Effect of IFRS Adoption on US Cross Listing Premium Liu Yang, Southeastern Missouri State University Steve Lin, University of Memphis 4.02: Auditing Issues Accounting - 1.8 CH Moderator: Pietro Bianchi, Florida International University Interpersonal Trust and Professional Skepticism in Negotiations During an Audit Jacqueline M. Strakova, Johannes Kepler University Linz Ewald Aschauer, Vienna University of Economics and Business Lori S. Kopp, University of Lethbridge The Effect of Pure Audit Firms, Non-Provision of Non-Audit Services to Audit Clients, and a Statutory Fee Schedule on Audit Quality Perceptions Nicolas Pappert, Technical University of Darmstadt Reiner Quick Technical University of Darmstadt European Evidence on Audit Firms' Spatial Distribution and Audit Quality Maysam Ayoub, University of Antwerp Kris Hardies, University of Antwerp 4.03: Panel Accounting - 1.8 CH Moderator: Stephen Salter, Middle Tennessee State University Stare Decisis: A Discussion on the Impact of Politics, Culture, and Global Institutions on the Success of IFRS Panelists: Jarrett (Jerry) Decker, Middle Tennessee State University Hong Kim Duong, Old Dominion University Gaurav Gupta, University Of North Carolina Wilmington Felipe A. Janica, Ernst and Young

1:30 pm-1:45 pm EDT	Break

1:45 pm-3:15 pm EDT	Concurrent Sessions Accounting - 1.8 CH 5.01: CSR and Auditing Moderator: Joseph Zhang, University of Memphis Corporate Sustainability Reporting and Performance in Europe: A Scoping Review Anna Husmanna, University of St. Gallen Tami Dinha, University of St. Gallen Gaia Melloni, HEC University of Lausanne Toward Global Digitization of ESG Reporting Using XBRL Mark Holtzblatt, Cleveland State University Kristine Brands, United States Air Force Academy The Effect of Auditing on Economic Output of Private Firms Olga Bogachek, Free University of Bolzano 5.02: Tax Avoidance 2 and Auditor Skepticism Accounting - 1.8 CH Moderator: Elizabeth Gutierrez, National University of Chile Anti-Takeover Provisions and Tax Avoidance Xuemei Zhang, University of Science and Technology Liya Hou, St. Cloud State University Zhiying Hu, University of Science and Technology Tax Avoidance and Financial Default: The Role of Corporate Life Cycle Alessandro Gabrielli, University of Pisa Giulio Greco, University of Pisa Connecting through Zoom or Email? The Influence of Client-specific Experience on Auditors’ Skepticism in Remote Audits Arizona Mustika Rini, University of Agder 5.03: Financial Accounting 3 Accounting - 1.8 CH Moderator: Lucy Chen, Villanova University Disclosure Attributes, IFRS and Business Acquisitions: Evidence from Emerging Market Multinationals' Cross-Border Acquisitions Ekaete Efretuei, Newcastle University Di Mao, University of Essex Rekha Rao-Nicholson, University of Essex Investor Style and Domicile and Financial Reporting Comparability Stefano Coda, LABEX ReFi Seraina C. Anagnostopoulou, University of Piraeus Value Relevance of Comprehensive Income and Aggregate OCI: Evidence from US Commercial Banks Imen Fredj, Carthage University Marjène Rabah Gana, Carthage University Samir Trabelsi, Brock University 5.04: Earnings Management and Cross Listing 2 Accounting - 1.8 CH Moderator: Sydney Shu, Miami University Is Liquidity Risk Exposure Associated with Earnings and Capital Management? Results on the Unexplored Relationship in the European Banking Sector Raffaela Casciello, University of Naples Federico II Alessandra Allini, University of Naples Federico II Marco Maffei, University of Naples Federico II David Ziebart, University of Kentucky Market Reaction to the Holding Foreign Companies Accountable Act Zhenfeng Liu, University of Michigan, Flint Ran Ling, Texas A&M University Commerce Ling Tuo, Old Dominion University Luckin Coffee Case Study Ran Ling, Texas A&M University Commerce Zhenfeng, Liu, University of Michigan, Flint Ling Tuo, Old Dominion University 5.05: Risk Signal and Accounting Disclosure Accounting - 1.8 CH Moderator: Ana Marques, University of East Anglia Special Treatment as a Risk Signal and its Implications to Investments in China Stock Markets Li Huang, Eastern Washington University Liu (Leo) Yang, Southeast Missouri State University Ziying Yang, Southwestern University Finance and Economics Dan Yang, Beijing Foreign Studies University Do Cultural Dimensions Influence Human Rights-related Disclosure Quality? Rosa Lombardi, Sapienza University of Rome Paola Paoloni, Sapienza University of Rome Salvatore Principale, Sapienza University of Rome Allesandro Sura, Sapienza University of Rome Environmental Disclosure in the European Financial Sector: The Impact of Religiosity and Religious Affiliation Gianluca Moretti, University of Perugia Camilla Ciappei, University of Florence Simone Terzani, University of Perugia Teresa Turzo, University of Perugia

3:15 pm-5:45 pm EDT	Break

5:45 pm-6:35 pm EDT	Plenary Session 4 Accounting - 1.0 CH Moderator: Steve Lin, University of Memphis The Changing Role of Accrual Accounting: International Evidence Presenters: Siqi Li, Santa Clara University Haidan Li, Santa Clara University Discussant: Frank Zhang, Yale University

6:35 pm-7:30 pm EDT	Break

7:30 pm-9:00 pm EDT	Concurrent Sessions Accounting - 1.8 CH 6.01: Financial Accounting 4 Moderator: Christo Karuno, Monash University Recognition Versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting Masaki Kusano, Kyoto University Which Firms Benefit from the Shanghai-Hong Kong Connect Program? Richard D. Morris, UNSW Sydney Lili Dai, UNSW Sydney Helen Kang, UNSW Sydney Grace Pownall, Emory University Suppliers' Government Subsidies and the Supplier-Customer Relationship Xiaohui Li, Hong Kong Polytechnic University Qiang Wu, Hong Kong Polytechnic University Xiaoxi Wu, Bocconi University Cheng (Colin) Zeng, Hong Kong Polytechnic University 6.02: Financial Accounting 5 Accounting - 1.8 CH Moderator: Daifei Yao, Queensland University of Technology Governance and Financial Performance of Charitable Foundations Zheyu (Zoey) Lu, Queensland University of Technology Alexandra Williamson, Queensland University of Technology Yuyu Zhang, Queensland University of Technology Adoption of Clawback Provisions and the Compensation Shielding Effect of R&D Expenditures: The Role of Compensation Committee Quality Hui-Wen Hsu, Feng Chia University Liu-Ching Tsai, National Chia-Yi University Ya-Chih Yang, National Cheng Kung University Chaur-Shiuh Young, National Cheng Kung University Unveiling the Dividend Puzzle: A Field Experiment Jing Xie, The Hong Kong Polytechnic University Xiaoqiao Wang, The Chinese University of Hong Kong, Shenzhen Bohui Zhang, The Chinese University of Hong Kong, Shenzhen Xiaofeng Zhao, Lingnan University 6.03: Governance 3 Accounting - 1.8 CH Moderator: Shuo Yang, Hong Kong Polytechnic University Anti-Corruption and Corporate Investment: Evidence from a Quasi-Natural Experiment in China Jinshuai Hu, Xiamen University Ru Chen, Xiamen University Jamie Yixing Tong, University of Queensland Feida Zhang, University of Queensland The Effect of Corporate Social Responsibility Assurance on its Value Relevance Around the World Lan Jin, Hong Kong Baptist University Ahrum Choi, Hong Kong Baptist University Gaoguang Zhou, Hong Kong Baptist University Gender Equality and Cross-Border Mergers and Acquisitions: The Evidence with RCEP Targets Yu-Lin Huang, National Taichung University of Science and Technology Yenn-Ru Chen, National Chengchi University Ting-Yu Chang, National Chengchi University 6.04: Management and CSR Research Accounting - 1.8 CH Moderator: Kevin Ow Yong, Singapore Institute of Technology Effects of Employee Recognition Visibility on Employee Motivation Chueh-Hua (Amy) Lin, National Chengchi University Huaxiang Yin, Nanyang Technological University Do Auditors Respond to Trade Shocks? Xiaohui Li Hong, Kong Polytechnic University Wenjing Li, Jinan University Yuanhuai Peng, Jinan University Youchao Tan, Jinan University Cheng (Colin) Zeng, Hong Kong Polytechnic University Workplace Safety Incentives and Employee Safety Russell Han, University of Illinois at Urbana-Champaign Bok Baik, Seoul National University David Park, Seoul National 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.

The Ninth International Conference of the JIAR

June 22-24, 2022 Preliminary Program

June 22-24, 2022
Preliminary Program