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.