2024 International Accounting Section Midyear Meeting

Ph.D./New Faculty Consortium
Chastain A

Accounting - 3.6 CH
 

Workshop: Impact of Artificial Intelligence in Auditing
Chastain B

Auditing - 3.6 CH

This workshop will address the impact of artificial intelligence on the auditing profession.

Presenters: Dr. Felipe Janica, Senior Client Executive, EY
Sat Dutta, Technology Audit Leader for EY LATAM
 

Welcome Reception
Lenox Conference Dining Room
 

Breakfast
Lenox Conference Dining Room

Plenary: International Financial Reporting
Chastain Ballroom

Accounting - 1.8 CH

Welcome:  Lucy Huajing Chen, Villanova University
 
Moderator: Katherine Schipper, Duke University

Panelist: Holger Erchinger, Partner KPMG
Holger Daske, University of Mannheim
Andrei Filip, IESEG Paris
 

Coffee Break Sponsored by the Journal of International Accounting, Auditing and Taxation
Chastain Ballroom Foyer

Concurrent Sessions

1.01: Panel Session Coordinated by the IAS Research Committee—Country-Specific Accounting Research: Benefits and Common Pitfalls
Chastain Ballroom

Accounting - 1.8 CH

Moderator: Siqi Li, Santa Clara University

Panelists: Pietro Bianchi, Florida International University
Andrei Filip, ISEG School of Management
Robert Knechel, University of Florida
Hai Lu, University of Toronto


1.02: Regulatory Impact on Corporate ESG Behavior
Brookhaven

Accounting - 1.8 CH

Moderator: Elaine Henry, Stevens Institute of Technology

The Real Effects of Disclosure on Diversity: Evidence from the Canada Business Corporations Act
Xingchao Gao, University of Toronto
Thomas Bourveau, Columbia University
Ole-Kristian Hope, University of Toronto
     Discussant: Jenelle Conaway, George Mason University

The Effect of Expected Shareholder Litigation on Corporate ESG Reporting: Evidence from a Quasi-Natural Experiment
Sydney Qing Shu, Miami University
Lijun Lei, The University of North Carolina at Greensboro
Wayne Thomas, The University of Oklahoma
     Discussant: Zimeng Cui, The University of Utahy

Green Transition and Information Verification Costs
Ole-Kristian Hope, University of Toronto
Heng Yue, Singapore Management University
Qinlin Zhong, Renmin University of China
     Discussant: Samir Trabelsi, Brock University


1.03: Audit Quality Oversight
Roswell

Auditing - 1.8 CH

Moderator: Andrew Anabila, The University of Texas Rio Grande Valley

National Audit Oversight and Foreign Investment
James Blann, Georgia Institute of Technology
Beverly Larson, Arizona State University
Phillip Lamoreaux, Arizona State University
     Discussant: Benjamin Fligge, University of Duisburg-Essen

Audit Regulation and Debt Financing: Evidence from PCAOB International Inspections
Elizabeth Gordon, Temple University
Hsiao-Tang Hsu, Texas A&M University–Corpus Christi
Huichi Huang, North Dakota State University
     Discussant: Chuong Do, University of Nevada-Reno

Holding Foreign Countries Accountable Act (HFCAA) and Financial Statement Audits: Early Evidence
Chuong Do, University of Nevada, Reno
Tony Kang, University of Nebraska–Lincoln
     Discussant: Andrew Anabila, The University of Texas Rio Grande Valley
 

Lunch
Lenox Conference Dining Room

Auditing - 1.0 CH

Welcome: Betsy Gordon, IAAER President

Monitoring Group Reforms: Improving International Audit, Assurance, Ethics and Independence Standard Setting

Speaker: Paul Munter, Chief Accountant of the Office of the Chief Accountant, U.S. Securities and Exchange Commission
 

Concurrent Sessions

2.01: Panel Session Coordinated by the IAS Teaching Committee: AI’s (ChatGPT) Impact on Accounting Education and Research
Chastain Ballroom

Information Technology - 1.8 CH

Moderator: Laura Swenson, University of Wisconsin–Milwaukee

Panelists: Laurie Burney, Ph.D., CMA, CSCA, Baylor University
Kimberly Church, Ph.D., Missouri State University


2.02: Key Audit Matters
Brookhaven

Auditing - 1.8 CH

Moderator: Haiyan Zhou, The University of Texas Rio Grande Valley

Unveiling Informative Value in Key Audit Matters: The Importance of Dissimilar Risk Disclosures
Andrei Filip, IESEG School of Management
Emeline Deneuve, ESSEC Business School
Anne Jeny, IESEG School of Management
     Discussant: Brian Burnett, The University of North Carolina at Charlotte

Critical Audit Matters and Culture
Clark Wheatley, Florida International University
Angel Pacheco Paredes, Texas A&M International University
Elizabeth Turner, Augusta University
     Discussant: Elizabeth Gutierrez, Universidad de Chile

Do Accounting Standards Affect Audit Matters? Evidence from Twin Firms
Brian Burnett, The University of North Carolina at Charlotte
Sumair Hussain, Copenhagen Business School
Bjorn Jorgensen, Copenhagen Business School
     Discussant: Haiyan Zhou, The University of Texas Rio Grande Valley


2.03: Opportunism in Firms’ Disclosure Strategies
Roswell

Accounting - 1.8 CH

Moderator: Chuong Do, University of Nevada, Reno

Shareholder’s Ratification of Financial Statements: Does Earnings Quality Play a Role?
Siddharth Purohit, University College Dublin
Naman Desai, University of California, Riverside
Birendra Mishra, University of California, Riverside
S.P. Kothari, Massachusetts Institute of Technology
     Discussant: Huan Qiu, Millsaps College

Corporate Social Media Disclosure Strategies: The Perspective of Impression Management
Liya Hou, St. Cloud State University
Peng Wu, Southeast University
Jieyu Ren, Southeast University
Lei Gao, SUNY, Geneseo
     Discussant: Pietro Bianchi, Florida International University

Entrusted Lending and Accounting Conservatism—Evidence from Chinese Listed Nonfinancial Lenders
Qiuhong Zhao, Texas A&M University–Corpus Christi
Jinbo Luo, Lanzhou University
     Discussant: Ling Zhou, The University of New Mexico
 

Break
Chastain Ballroom Foyer
 

Concurrent Sessions

3.01: Panel Session Coordinated by the IAS Practice Issues Committee: Emerging Technologies and the Auditing Practice
Chastain Ballroom

Information Technology - 1.8 CH

Moderator: Minna Yu, Monmouth University

Panelists: Samatha Demty, KPMG
Nikki MacKenzie, Georgia Institute of Technology
Margaret Christ, University of Georgia


3.02: The Power of Connections: Impact on Operations and Reporting Quality
Brookhaven

Accounting - 1.8 CH

Moderator: Pengkai Lin, Singapore Management University

Intergenerational Inheritance, Political Connections and Innovation Activities of Family Firms
Haiyan Zhou, The University of Texas Rio Grande Valley
Li Ren, Xiamen University
Xiang Ji, Xiamen University
     Discussant: Asheq Rahman, Auckland University of Technology

Tribal Affiliations, Political and Government Positions of Directors and Accounting Quality in Kenya
Asheq Rahman, Auckland University of Technology
Suresh Ramachandra, Auckland University of Technology
Jayesh Vekaria, Auckland University of Technology
     Discussant: Haiyan Zhou, The University of Texas Rio Grande Valley

CEO Network Connections and Real Earnings Management: International Evidence
Huan Qiu, Millsaps College
William McCumber, Louisiana Tech University
     Discussant: Alice Lee, Temple University


3.03: Accounting Terminology Standardization and Accounting Comparability
Roswell

Accocunting - 1.8 CH

Moderator: Dina Clark, Bloomsburg University of Pennsylvania

The Standardization of Accounting Language
Holger Daske, University of Mannheim
Carol Seregni, University of Pennsylvania
Matthias Uckert, University of Mannheim
     Discussant: Colin Tipton, Temple University

Accounting Comparability and Regulatory Decision-Making: Evidence from China’s Approval-Based IPO System
Zeyun (Jeff) Chen, Texas Christian University
Mei-Hui Chen, National Defense University
Chen-Lung Chin, National Chengchi University
Qi Zheng, Changsha University of Science and Technology
     Discussant: Thomas Hansen, Virginia Commonwealth University
 

Breakfast
Lenox Conference Dining Room

Special Breakfast Speaker:  David Madon, IFAC Director, Sustainability, Policy & Regulatory Affairs
 

Plenary Session: Sustainability Disclosure, Reporting and Assurance
Chastain Ballroom

Accounting - 1.8 CH

Moderator: Donna Street, University of Dayton

Panelists: Jeff Hales, ISSB Member
Willie Botha, IAASB Technical Director
Linda Biek, IESBA
 

Concurrent Sessions

4.01: Experimental and Exploratory Research
Chastain A

Accounting - 1.8 CH

Moderator: Yanglin Li, Florida International University

Institutionalization of Accounting in the Brain—Perspectives of Neuroaccounting
Masatoshi Gotoh, Kobe University
Hidetoshi Yamaji, Kobe University
Yoshinori Yamakawa, Kyoto University
     Discussant: Stephen Salter, Middle Tennessee State University

Explaining Job Performance Among Professionals at a Global Audit Firm: A Multi-Country and Multi-Office Study in Latin America
Stephen Salter, Middle Tennessee State University
Rosa Gonzalez, University of the Andes
Rodrigo Taborda, University of the Andes
Felipe Janica, EADA Business School
     Discussant: Yanglin Li, Florida International University

What Influences the IFRS? A Content Analysis of the IASB’s Bases for Conclusions
Simon Thies, University Duisburg-Essen
     Discussant: Maria Rykaczewski, Arizona State University


4.02: Economic Significance of Financial Information in Various Business Contexts 1
Chastain B

Accounting - 1.8 CH

Moderator: Minna Yu, Monmouth University

Mandatory XBRL Adoption of Non-U.S. Firms Cross-Listed in the U.S.
Joung Kim, Nova Southeastern University
Tony Kang, University of Nebraska–Lincoln
Daeun Lee, California Polytechnic State University, San Luis Obispo
     Discussant: Dana Nugent, Baruch College–CUNY

Information Transmitting Ability of Risk Disclosures: Moderating Effects of Readability of Risk Disclosures
Ying-Shao Hsin, National Taipei University
     Discussant: Pu Gu, Boston College

The Effect of the Economic Growth, Regulatory Relief, and Consumer Protection Act on Community Bank Mortgage Loan Outcomes
George Lu, The Ohio State University
     Discussant: Burhan Rexhepi, University for Business and Technology


4.03: Determinants and Consequences of Corporate ESG Performance
Brookhaven

Accounting - 1.8 CH

Moderator: Xi Ai, University of Louisville

Does ESG Create Shareholder Wealth? Global Evidence from Mergers and Acquisitions
Wei Wang, Temple University
Alice Lee, Temple University
     Discussant: Francis Ding, Virginia Polytechnic Institute and State University

CEO's Experience of the Great Chinese Famine and ESG Performance
Liya Hou, St. Cloud State University
Peng Wu, Southeast University
Lei Tan, Affiliation
     Discussant: C.S. Agnes Cheng, The University of Oklahoma

Employee Accidents’ Determinants and Association with Assurance: International Evidence from the Oil and Gas Industry
Ana Marques, University of East Anglia
Mona Al-Dosari, King Fahd University of Petroleum & Minerals
Fabio Motoki, University of East Anglia
     Discussant: Xi Ai, University of Louisville


4.04: Analyst Forecasts in an International Environment
Roswell

Accounting - 1.8 CH

Moderator: Joseph Zhang, The University of Memphis

Investments in and Realizations of Intangibles: Implications for Analysts’ Forecasts
Andrew Anabila, The University of Texas Rio Grande Valley
     Discussant: Joseph Zhang, The University of Memphis

Under Pressure: The Influence of the Working Environment on Analysts’ Herding Behavior
Louis Mangeney, IESEG School of Management
Peter Fiechter, University of Neuchatel
Annelies Renders, Maastricht University
     Discussant: Irene Karamanou, University of Cyprus

Breaking the Language Barriers? Machine Translation Technology and Analysts’ Forecasts for Multinational Firms
Pengkai Lin, Singapore Management University
Bingxu Fang, Singapore Management University
     Discussant: Louis Mangeney, IESEG School of Management
 

IAS Section Awards and Recognitions Luncheon
Lenox Conference Dining Room

Speaker: Mary Barth, Joan E. Horngren Professor of Accounting, Emerita, Stanford Graduate School of Business
 

Concurrent Sessions

5.01: Audit-Related Issues in China
Chastain A

Auditing - 1.8 CH

Moderator: Enshuai Yu, Boston College

Business Strategy, Market Competition, and Audit Fees: Evidence from China
Liya Hou, St. Cloud State University
Peng Wu, Southeast University
Shan Lu, Southeast University
Ruixue Du, University of Wisconsin–Stevens Point
     Discussant: Katherine (Kexin) Yu, University of Cincinnati

Remote Auditing and Audit Quality: Evidence from the COVID-19 Pandemic Lockdowns in China
Zhifeng Yang, Stony Brook University, SUNY
Chansog Kim, Stony Brook University, SUNY
Donghua Zhou, Jiangxi University of Finance & Economics
Hua Zhou, Jiangxi University of Finance & Economics
     Discussant: Wally Smieliauskas, University of Toronto

Accounting Fraud Allegations and Investor Sentiment: The Case of Luckin Coffee
Steve Lin, The University of Memphis
Zhenfeng Liu, University of Michigan–Flint
Ran Ling, Texas A&M University–Commerce
Ling Tuo, Old Dominion University
     Discussant: Jaemin Kwon, Yonsei University


5.02: International GAAP Differences & IFRS
Chastain B

Accounting - 1.8 CH

Moderator: Francis Ding, Virginia Polytechnic Institute and State University

International GAAP Differences, Modified IFRS, and the Role of Big 4 Auditors
Hong Duong, Old Dominion University
Chuong Dom, University of Nevada, Reno
Anh Ngo, Norfolk State University
     Discussant: Keishi Fujiyama, Kobe University

Does Comparability with Local GAAP Improve When Firms Adopt IFRS?
Dina Clark, Bloomsburg University of Pennsylvania
Elizabeth Turner, Augusta University
Clark Wheatley, Florida International University
     Discussant: Mario Daniele, Universita Cattolica del Sacro Cuore


5.03: Economic Factors Influencing Financial Reporting Quality
Brookhaven

Accounting - 1.8 CH

Moderator: Maria Vulcheva, Florida International University

Antitrust Laws and Conditional Conservatism
Yi Liang, University of Virginia
Sudipta Basu, Temple University
     Discussant: Daeun Lee, California Polytechnic State University, San Luis Obispo

The Relationship between Country Factors and Financial Reporting Quality: The Mediating Role of Audit Market Characteristics
Maria Rykaczewski, Arizona State University
Steven Kaplan, Arizona State University
Junjun Liu, The University of Alabama in Huntsville
     Discussant: Jeff Chen, Texas Christian University

Country-Level Loss Aversion and the Market Response to Earnings News
Michael Neel, University of North Texas
     Discussant: Maria Vulcheva, Florida International University


5.04: Economic Significance of Financial Information in Various Business Contexts 2
Roswell

Accounting - 1.8 CH

Moderator: Gia Chevis, Baylor University

Discretionary Reclassification and Value Relevance: Evidence from Unrealized Gains and Losses on Available-for-Sale Securities in Japan
Yuya Koga, Tohoku Gakuin University
Akihiro Nedate, Fukushima University
     Discussant: Pengkai Lin, Sangapore Management University             

The Role of Financial Information in Supply Chains: Evidence from Electronic Business Registers in Europe
Roberto Vincenzi, Bocconi University
Vincent Giese, University of Mannheim
Ron Shalev, University of Toronto
Antonio Marra, Bocconi University
     Discussant: Bianca Minuth, ESCP Europe Business School

Board Independence and M&A Outcomes: Evidence from International M&A Laws
Byongwook Yun, University of Missouri
     Discussant: Changjiang Wang, University of Cincinnati
 

Break
Chastain Ballroom Foyer
 

Concurrent Sessions

6.01: The Use of Accounting Research in the Capital Market
Chastain A

Accounting - 1.8 CH

Moderator: Samir Trabelsi, Brock University

Do Auditors’ Opinions Incorporate Academic Research Measures That Predict Financial Statement Restatements?
Siyi Li, California State University, Fullerton
Andrew Anabila, The University of Texas Rio Grande Valley
     Discussant: Enshuai Yu, Boston College

Do Accounting Estimates in the Form of Discretionary Accruals Capture the Economic Substance of Firm Activities? An Exploratory Study
Wally Smieliauskas, University of Toronto
Minlei Ye, University of Toronto
     Discussant: Siyi Li, California State University, Fullerton


6.02: Real Impacts of Accounting and Disclosure Regulations
Chastain B

Accounting - 1.8 CH

Moderator: Ventsislav Stamenov, Troy University

Does Mandatory Culture Regulation Impact Firm Focus on Culture?
Colin Tipton, Temple University
Jagan Krishnan, Temple University
Jayanthi Krishnan, Temple University
Steven Maex, George Mason University
     Discussant: Ventsislav Stamenov, Troy University

If Goodwill Amortization Comes Back: A Quasi-Natural Experiment
Joseph Zhang, The University of Memphis
Yanshan Li, Sun Yat-sen University
Yamin Zeng, Jinan University
Junsheng Zhang, Sun Yat-sen University
     Discussant: Gia Chevis, Baylor University

Disclosure Harmonization and R&D Investment Efficiency
Lu Tong, Southwestern University of Finance and Economics
     Discussant: Lidong Cui, The University of Memphis


6.03: Internal Controls in the International Accounting Context
Brookhaven

Auditing - 1.8 CH

Moderator: Michael Neel, University of North Texas

CEO Overconfidence and Weakness in Internal Control over Compliance: Evidence from Sanctions
Jaemin Kwon, Yonsei University
Seul Gi Oh, Yonsei University
Ho-Young Lee, Yonsei University
     Discussant: Clark Wheatley, Florida International University

Internal Audit Investment: Assurance Service Substitution and the Value in “Value-Add”
Benjamin Fligge, University Duisburg-Essen
Marc Eulerich, University Duisburg-Essen
Christopher Calvin, University of Dayton
     Discussant: Hong Duong, Old Dominion University

COSO-Based Internal Control and Accounts Receivable Management
Nan Zhou, University of Cincinnati
Hanwen Chen, Nanjing Audit University
Siyi Liu, University of International Business and Economics
Daoguang Yang, University of International Business and Economics
     Discussant: Michael Neel, University of North Texas