2023 ATA Midyear Meeting
Preliminary Program

6:30 am - 5:30 pm

Registration

7:30 am – 6:00 pm

19th Annual KPMG/ATA Doctoral Consortium
Sponsored by the KPMG Foundation

7:30 am – 7:00 pm

9th Annual ATA Teaching and Curriculum Conference (space is limited; requires an additional registration fee)
Sponsored by Deloitte

6:30 am – 5:00 pm

Registration

7:00 am – 4:15 pm

Tabletop Displays

7:15 am – 8:00 am

Continental Breakfast

8:15 am – 9:45 am

1.01 JATA Conference I
Taxes – 1.8 CH
Moderator: Ryan Wilson, University of Iowa

Sharing the Wealth: The Effects of Announced TCJA Bonuses on Employee Pay Satisfaction 
Michelle Hutchens, University of Illinois at Urbana-Champaign; Dan Lynch, University of Wisconsin-Madison; Bridget Stomberg, Indiana University - Bloomington
Discussant: Ben Yost, Boston College

Accounting for Tax Uncertainty Over Time
Mary Cowx, Arizona State University; Mary Vernon, University of Connecticut
Discussant: Erin Towery, Univeresity of Georgia

1.02 JTLR Conference I
Taxes – 1.8 CH
Moderator: Hughlene Burton, University of North Carolina at Charlotte

Comparative Study of Like-Kind Exchange in the United States and Germany 
Jonathan D. Grossberg, Thomson Reuters
Timo Herbsthofer, Hogan Lovells
Discussant:  Brigitte Muehlmann, Babson College

Taxation of Cross Border Migrations - Reevaluating the Allocation of Tax Collection of Immigrants Between Home Country and Host Country
Doron Narotzki, University of Akron; Tamir Shanan, College of Management Striks School of Law
Discussant:  Jonathan D. Grossberg, Thomson Reuters

9:45 am – 10:05 am

Break

10:05 am – 11:35 am

2.01 JATA Conference II
Taxes – 1.8 CH
Moderator: Ryan Wilson, University of Iowa

Out of the Vacuum: The Effect of Tax Liability Changes on Compliance in the Presence of Withholding Position and Group Affiliation
Chelsea Rae Austin, University of South Carolina; Donna Bobek Schmitt, University of South Carolina; Spenser Seifert, University of South Carolina
Discussant: Erica Neuman, University of Dayton

The Deterrence Effect of Cross-Border Monitoring: Evidence from EDGAR Search Activity by Foreign Tax Authorities
Sabrina Chi, California State Univrsity, Fullerton; Anh Persson, University of Illinois at Urbana-Champaign; Terry Shevlin, University of California-Irvine; Oktay Urcan, University of Illinois at Urbana-Champaign
Discussant: Marcel Olbert, London Business School

2.02 JLTR Conference II
Taxes – 1.8 CH
Moderator: Brian Greenstein, University of Delaware

Issues with Section 704(b) Capital Accounts and Targeted Allocations
James Hamill, Texas A&M University – Commerce
Discussant:  Keith Kebodeaux, Texas State University

The Challenge of Challenging Tax Laws and Unconstitutionally Vague
James M. Plecnik, Loyola Marymount University; Roby Sawyers, North Carolina State University
Discussant: Richard Barnes, Washington State University

Is it a Hobby or a Business? Tax Deductibility of Losses
Jane R Livingstone, Western Carolina University
Discussant:  Annette Nellen, San Jose State University

11:45 am – 1:20 pm

Lunch, Award Presentations, and Keynote Speaker
Nancy Prosser, Multistate Tax Commission

1:30 pm – 2:25 pm







1:30 pm – 2:45 pm

3.01A Innovation in Teaching Award Session
Taxes – 1.0 CH
Moderator: Kirsten Cook, Texas Tech University

“Data Analytics for Undergraduate Tax Students: An Alteryx Case Study for MACRS Depreciation”
Shelley Rhoades-Catanach, Villanova University; Christine Cheng, The University of Mississippi; Luke Watson, Villanova University

3.02 –Taxes and Regulation
Taxes – 1.5 CH
Moderator: Brian Grant, Indiana University

Uncertainty and State Income Tax Conformity: Evidence from the Paycheck Protection Program
Austin Blake*, Arizona State University; Jennifer Brown, Arizona State University; Roger White, Arizona State University
Discussant: Stephen Lusch, Texas Christian University

Effects of the 2021 Expanded Child Tax Credit
Terry Shevlin, University of California-Irvine; Ben Lourie, University of California-Irvine; Devin Shanthikumar*, University of California-Irvine; Chenqi Zhu, University of California-Irvine
Discussant: Jennifer Glenn, The Ohio State University

Measuring Corporate Regulation
Daphne Armstrong*, University of North Carolina; Stephen Glaeser, University of North Carolina; Jeffrey Hoopes, University of North Carolina
Discussant: Michelle Hutchens, University of Illinois

3.03 Taxes and Executives
Taxes – 1.5 CH
Moderator: Adam Manlove, University of North Carolina-Charlotte

Crossing the Atlantic: The Role of U.S. Executives in Tax Management of Foreign Subsidiaries
Benjamin Osswald*, University of Illnois; Jochen Pierk, Erasmus University
Discussant: Christina Lewellen, North Carolina State University

Corner-Cutters: Personally Tax Aggressive Executives and Corporate Violations
Ben Yost, Boston College; Enshuai Yu*, Boston College
Discussant: Shannon Chen, University of Arizona 

Manager Taxation and Investment Horizon
Amanda Marino*, San Diego State University; Carolyn Previti, Drexel University; Pablo Machado, San Diego State University
Discussant: Mary Cowx, Arizona State University

2:55 pm – 3:50 pm

4.01 Patents and Taxation
Taxes – 1.0 CH
Moderator: Darci Fischer, Boston University

The Unintended Consequence of Anti Patent Troll Laws on State Tax Revenues
Charles Lee*, University of California-Irvine
Discussant: Brian Wenzel, McGill University

Tax and Nontax Government Policies and the Location and Relocation of Patents
Lisa De Simone, University of Texas at Austin; Kenneth Klassen, Waterloo University; Cinthia Valle Ruiz*, IESEG School of Management
Discussant: Mehmet Kara, University of Kansas

4.02 Taxes and Losses
Taxes – 1.0 CH
Moderator: Adrienne DePaul, University of Connecticut

Tax Avoidance of Loss Firms
Casey Schwab*, University of North Texas; Bridget Stomberg, Indiana University; Junwei Xia, Texas A&M University
Discussant: Eric Weisbrod, University of Kansas

The Value of a Loss: The Economic Impact of Restricting Tax Loss Transfers
Elisa Casi, NHH Norwegian School of Economics; Anna Buhrle, ZEW Mannheim; Barbara Stage, WHU Otto Beisheim School of Management; Johannes Voget, University of Mannheim
Discussant: Frank Murphy, University of Connecticut

4.03 Stock Compensation Issues
Taxes - 1.0 CH
Moderator: Jeremy Lee, Texas A&M University

Income-shifting by U.S. Multinational Corporations using Stock-based Compensation
Justin Kim*, University of Florida
Discussant: Christina Paparcuri, Indiana University

Unintended Consequences of Simplifying Accounting Standards: Evidence from Tax Accounting for Stock Compensation
Jenny Xinjiao Guan, Monash University; Sophia Guo*, Monash University; Cameron Truong, Monash University
Discussant: Russ Hamilton, Southern Methodist University

3:50 pm – 4:05 pm

Break

4:05 pm – 5:20 pm

Plenary Session: Bridging the Gap Between Practice and Research
Taxes – 1.5 CH
Moderator: Allison Koester, Georgetown University

Panelists:
Rohit Kumar, Principal and Co-Leader PwC Washington National Tax Services Practice
Brian Galle, Georgetown Law, SEC Senior Fellow Division of Corporate Finance, Research Fellow IRS Joint Statistical Research Program

5:30 pm – 6:30 pm

Social Hour

7:00 am – 11:30 am

Registration

7:00 am – 11:15 am

Tabletop Displays

McGraw Hill, Taxnotes,  Wolters Kluwer

7:15 am – 8:00 am

Continental Breakfast

8:15 am – 9:30 am

5.01 Unintended Consequences of Tax Law
Taxes – 1.5 CH
Moderator: Roy Martin, Oklahoma State University

The Impact of Section 4960 Excise Tax on Nonprofit Executive Pay and Turnover
Curtis Hall*, Drexel University; Steven Balsam, Temple University; Erica Harris, Florida International University; Kyle Smith, University of Alabama
Discussant: Erica Neuman, University of Dayton

Investigating the Marriage Tax Penalty’s Disparate Impact on Financially Vulnerable and Historically Disadvantaged Couples
Christina Cheng, University of Mississippi; Amy Yurko*, Duquesne University; Joseph Yurko, University of Pittsburgh; Ronald Yurko, Carnegie Mellon University
Discussant: Kerry Inger, Auburn University

When Do Property Taxes Matter? Tax Salience and Heterogeneous Policy Effects
Marina Gindelsky, U.S. Bureau of Economic Analysis; Jeremy Moulton, University of North Carolina; Kelly Wentland*, George Mason University; Scott Wentland, U.S. Bureau of Economic Analysis
Discussant: Mary Vernon, University of Connecticut

5.02 Tax Oversight
Taxes – 1.5 CH
Moderator: Courtney Yazzie, Clemson University

Cooperative versus enforced tax audits: Implications of transparency for tax compliance and financial reporting quality
Andrew Bauer, University of Waterloo; Jillian Adams*, University of Waterloo
Discussant: Ryan Polk, University of Alabama

Audit-Firm Cross-Border Integration and Client-Firm Tax-Motivated Income Shifting: Evidence from PwC Europe
Travis Chow, University of Hong Kong; Anastasios Elemes*, Essec Business School; Kenneth Klassen, University of Waterloo
Discussant: Braden Williams, University of Texas

Does the Delegation of Decision Rights Impede or Enhance Tax Planning Effectiveness?
Allison Koester, Georgetown University; Junwei Xia*, Texas A&M University
Discussant: Carly Burd, Boston University

9:40 am – 10:55 am

6.01 Research Design Workshop: Out of Control – Control Issues in Empirical Archival Research
Statistics – 1.5 CH
Presenter: Rob Whited, North Carolina State University

6.02 International Tax Issues
Taxes – 1.5 CH
Moderator: Jenna El-Khalili, University of Florida

Incentive Effects of Tax Transparency: Does Country-by-Country Reporting Call for Arbitration?
Jan Martini, Bielefeld University; Rainer Niemann, University of Graz; Dirk Simons, University of Mannheim; Dennis Voeller*, TBS Education
Discussant: Zach Fox, Brigham Young University

So Close and Yet So Far: The Ability of Mandatory Disclosure Rules to Crack Down on Offshore Tax Evasion

Elisa Casi*, NHH Norwegian School of Economics; Mohammed Mardan, NHH Norwegian School of Economics; Rohit Muddasani, Vienna University of Economics and Business
Discussant: Eduardo Fuste, City University of New York - Baruch College

Does Country-by-Country Reporting Affect Internal Control Quality?
Till Muenster*, University of Munster; Christoph Watrin, Universitat Muenster
Discussant: Ahn Persson, University of Illinois

6.03 Experimental Tax Studies
Taxes – 1.5 CH
Moderator: Alan Sohn, University of Florida

Can Tax Policy Choice Architecture Motivate Positive Climate Change Actions?
Anne Christensen, Montana State University; Edward Gamble, University of Vermont; Timothy Rupert*, Northeastern University
Discussant: Dianna Falsetta, University of Miami

How Tax Authorities’ Interest in Information Outside of Tax Returns Affects Corporate Communication: Insights from Tax Executives
Jeri Seidman, University of Virginia; Roshan Sinha*, Indiana University; Bridget Stomberg, Indiana University
Discussant: Trent Krupa, University of Arkansas

Should We Put All Our Eggs in One Basket? A Study of Tax Timing and Universal Savings Accounts
Davidson Gillette*, East Carolina University; Marcus Doxey, University of Alabama; Shane Stinson, University of Alabama 
Discussant: Amy Hageman, Kansas State University

10:55 am – 11:15 am

Break

11:15 am – 12:30 pm

7.01 Special Topics in Taxation
Taxes – 1.5 CH
Moderator: Jessica Cunningham, Boston University

Mutual Agreement Procedure and Foreign Direct Investment: Evidence from Firm-level Data
Xixi Zhang*, Vienna University of Economics and Business; Matthias Petutschnig, Vienna University of Economics and Business
Discussant: Aruhn Venkat, University of Texas at Austin

Who Sells Cryptocurrency?
Jeffrey Hoopes, University of North Carolina; Tyler Menzer*, University of Iowa; Jaron Wilde, University of Iowa
Discussant: David Samuel, Singapore Management University 

How Do Multinational Companies Respond to Destination-Based Taxes?
Marcel Olbert*, London Business School; Lisa De Simone, University of Texas at Austin
Discussant: Travis Chow, University of Hong Kong

7.02 TCJA
Taxes – 1.5 CH
Moderator: Danielle Stanley, Coastal Carolina University

How Did the Tax Cuts and Jobs Act Change Taxes for U.S. Multinationals?
Casey Schwab, University of North Texas; Bridget Stomberg, Indiana University; Junwei Xia*, Texas A&M University
Discussant: Justin Kim, University of Florida

The Effect of U.S. Tax Reform on U.S. R&D-Intensive Multinational Companies
Jingjing Huang, Virginia Polytechnic Institute and State University; Benjamin Osswald*, University of Illinois; Ryan Wilson, University of Iowa
Discussant: Barbara Stage, WHU Otto Beisheim School of Management 

Investor Reactions to Treasury Regulations: The Case of GILTI
Amanda Marino, San Diego State University; Luke Watson*, Villanova University
Discussant: Kathleen Boylen, University of Wisconsin

12:30 pm

Conclusion of Meeting Program