2025 International Accounting Section Midyear Meeting

Moderator: Jayanthi Krishnan, Temple University

Panelists:

Asher Curtis, University of Washington 

Emmanuel T. De George, University of Miami    

Robert Knechel, University of Florida

Steven Maex, George Mason University

Concurrent Sessions

1.01: Panel: 20 Years of Broad IFRS Adoption: New Academic Evidence and Insights from Practice
Accounting - 1.8 CH

Moderator: Felipe Silva, University of Missouri

Panelists:
Minna Yu, Monmouth University
Manuela Dantas, California State University, Northridge
Felipe Silva, University of Missouri
Holger Erchinger, KPMG

1.02: Engagement Partner Quality and Human Capital in Audit Firms
Auditing - 1.8 CH

Moderator: Sumair Hussain, Manchester University

Do Signing Audit Partners Matter? Evidence from Sudden Hospitalization Events
Bjorn N. Jorgensen, Copenhagen Business School
Morten Seitz, Copenhagen Business School
Discussant: Anne Jeny, IESEG School of Management

Effects of Human Capital on Revenues under Quartet Audit Market Structure
Kui-Ying Lin, National Yunlin University of Science and Technology
Discussant: Hong Duong, Old Dominion University

Engagement Partner Quality, Costs of Capital, and Valuation
Min Liu, Boston University
Kose John, New York University
Discussant: Alex Lyubimov, Concordia University

1.03: Global ESG Impact: Diversity, Inclusion, and Media Coverage
Accounting - 1.8 CH

Moderator: Ivy Munoko, University of Florida

Unveiling the Dual Impact of Diversity & Inclusion: Boosting Financial Outcomes Through Enhanced Environmental Performance
Eleonora Monaco, University of Bologna
Luca Galati, University of Bologna
Lorenzo Dal Maso, University of Bologna
Marco Maria Mattei, University of Bologna
Discussant: Huiping Ren, University of Southern California

Environmental, Social, and Governance Media Coverage and Breadth of Minority Ownership
Meeok Cho, Kyung Hee University
Sehee Kim, Seoul National University
Hye-Yeong Lee, Seoul National University
Discussant: Siva Nathan, Georgia State University

Enhancing Corporate Environmental, Social and Governance (ESG) Performance in China: The Role of Returnee Chairmen vs. CEOs with Foreign Experience
Cathy Liu, University of Houston–Downtown
Discussant: Ivy Munoko, University of Florida

1.04: Behavioral and Economic Influences on Reporting
Accounting - 1.8 CH

Moderator: Eunyoung Lee, University of Utah

Economic Uncertainty and the Reporting of Level 3 Assets: A Cross-Country Analysis
Angel Pacheco-Paredes, Texas A&M International University
Clark Wheatley, Florida International University
Discussant: Eunyoung Lee, University of Utah

The Information Value of US-Listed Foreign Firms’ Earnings Announcements
Elizabeth Demers, University of Waterloo
Stella (Xi) Chen, University of Waterloo
Discussant: Junqi Liu, Xiamen University

The Upside of Loss Aversion: Evidence from Financial Reporting Loss Avoidance
Michael Neel, University of North Texas
Discussant: Babak Mammadov, Clemson University

Concurrent Sessions

2.01: Panel: Balancing the Books and the Planet: Integrating Sustainability into Accounting
Education
Accounting - 1.8 CH

Moderator: Kristine Brands, Air Force Academy

Panelists: Kristine Brands, Air Force Academy
Curtis Farnsel, University of Dayton
Brigitte Muehlmann, Babson College

2.02: Global Standards, Local Challenges
Accounting - 1.8 CH

Moderator: Daphne Hart, University of Illinois-Chicago 

Switching Back from IFRS to Local GAAP: Does It Impact Target Price Accuracy and Analyst Optimism?
Paul Andre, HEC Lausanne
Alain Schatt, HEC Lausanne
Adam Aoun, EHL Lausanne
Discussant: Joon Ho Kong, Stevens Institute of Technology

Stare Decisis: A Literature Review on the Success and Impact of IFRS With Suggestions for Future Research
Stephen Salter, Middle Tennessee State University
Gaurav Gupta, The University of North Carolina at Wilmington
Hong Duong, Old Dominion University
Discussant: Changjiang Wang, University of Cincinnati

Do Accounting Standards Affect Financial Statements? Evidence from Firms with Twin Financial Statements
Brian Burnett, The University of North Carolina at Charlotte
Sumair Hussain, Manchester University
Bjorn N. Jorgensen, Copenhagen Business School
Discussant: Daphne Hart, University of Illinois at Chicago

2.03: Global Auditing and Governance: Regulation and Innovation
Auditing - 1.8 CH

Moderator: Elizabeth Gutierrez, University of Chile

Did Lead Auditors Decrease Use of Chinese Component Auditors Following HFCAA?
Lucy Chen, Villanova University
Denise Downey, Villanova University
Gopal Krishnan, Bentley University
Saad Siddiqui, Villanova University
Discussant: Christiana Antwi-Obimpeh, University of Texas at El Paso

The Importance of Auditing Standards to Cross-Listings: Evidence from the Implementation of the International Standards on Auditing
Junqi Liu, Xiamen University
Yangyang Chen, City University of Hong Kong
Xiaoqi Chen, Xiamen University
Min Zhang, Renmin University of China
Discussant: Elizabeth Gutierrez, University of Chile

Dual-Class Structure and Corporate Innovation: International Evidence
Jiwoo Ryou, West Virginia University
Hyun A Hong, University of California, Riverside
Ivalina Kalcheva, The University of Texas at San Antonio
Julian Atanassov, University of Nebraska–Lincoln
Discussant: Lucy Chen, Villanova University

2.04: Cultural and Political Influence on Corporate Practices
Accounting - 1.8 CH

Moderator: Shujia Mei, University of Colorado at Colorado Springs

How Green is the Argentine Blue Dollar?
Brandon Di Paolo Harrison, Austin Peay State University
Susan Cockrell, Austin Peay State University
Pennye Brown, Austin Peay State University
Rebekah White, Austin Peay State University
Discussant: Dana Nugent, Fairfield University

Ancestral Narratives and Corporate Innovation: International Evidence
Zilan Yang, The Hong Kong University of Science and Technology
Tai-Yuan Chen, The Hong Kong University of Science and Technology
Discussant: Minna Yu, Monmouth University

Corruption Networks and Anti-corruption Mechanisms: A Case of Kenya
Nelson Waweru, York University
Abu Rahaman, York University
Discussant: Laura Swenson, University of Wisconsin-Milwaukee
 

Concurrent Sessions

3.01: Psychological and Cultural Dynamics in Auditing
Auditing - 1.8 CH

Moderator: Siyi Li, California State University, Fullerton

Psychological Stress and Audit Quality
Anxuan Xie, National Chengchi University
Wuchun Chi, National Chengchi University
Tamara Lambert, Lehigh University
Limei Che, Oslo Metropolitan University
Discussant: Paul Michas, University of Arizona

The Effect of Perceived Client Pressure and Outcome Imprecision on Auditors’ Fair Value Materiality Judgments
Romal De Silva, Macquarie University
Chris Patel, Macquarie University
Meiting Lu, Macquarie University
Discussant: Clark Wheatley, Florida International University

The Impact of Corporate Culture Similarity between Audit Firms and Their Clients on Financial Reporting Quality
Babak Mammadov, Clemson University
Joanna Golden, The University of Memphis
Hamid Vakilzadeh, University of Wisconsin–Whitewater
Discussant: Siyi Li, California State University, Fullerton

3.02: Global Standards and Market Adaptation
Accounting - 1.8 CH

Moderator: Maria Vulcheva, Florida International University

What Makes the Impairment Rules Under IFRS Better than US GAAP? Insights from Quarterly Impairment and Reversal Data
Maria Rykaczewski, Arizona State University
Phillip Lamoreaux, Arizona State University
Matthew Baugh, Arizona State University
Chang Woo Hong, Arizona State University
Discussant: Maria Vulcheva, Florida International University

Linkage between Strategy and Financial Performance Disclosure in Annual Reports: A New Reporting Path for Organizational Learning
Vasiliki Athanasakou, Saint Mary’s University–Nova Scotia
Abdlmutaleb Boshanna, Saint Mary’s University–Nova Scotia
Discussant: Brian Burnett, The University of North Carolina at Charlotte

Greening IAS 38: Revising the Recognition Criteria for Research and Development Expenditures
Michael Erkens, Erasmus University Rotterdam
Ries Breijer, Nyenrode Business University
Discussant: Bismark Osei Tutu, Bangor University

3.03: Beyond Borders: Governance Strategies in a Globalized Market
Accounting - 1.8 CH

Moderator: John Schomburger, Texas A&M University-College Station

The Connection between Directors’ Media Expertise and Firms’ Information Environments: Evidence from Analyst Forecasts 
Jian Cao, Florida Atlantic University
Joanna Golden, The University of Memphis
Zhengfei Lu, Peking University
Yanxin Luo, Beijing Jiaotong University
Xiaofang Xu, Beijing Technology and Business University
Discussant: Junjun Liu, The University of Alabama in Huntsville

Corporate Governance Disclosure around Board Reforms
Francois Brochet, Boston University
Yijing Jiang, Concordia University
Heather Li, Bentley University
Discussant: Karina Kasztelnik, Tennessee State University

Why Do Foreign Firms Cross-list in the United States? Testing the Bonding Hypothesis
Joon Ho Kong, Stevens Institute of Technology
Discussant: John Schomburger, Texas A&M University–College Station

3.04: Education, Nonprofits, and Disclosure Goals
Accounting - 1.8 CH

Moderator: Michael Neel, University of North Texas

Preparing U.S. Accounting Students for Global Business
Laura Swenson, University of Wisconsin–Milwaukee
Veena Brown, University of Wisconsin–Milwaukee
Abbie Daly, University of Wisconsin–Whitewater
Discussant: Troy Pollard, The University of Alabama

Firm-Level and Country-level Determinants of Reporting Sustainable Development Goals
Asheq Rahman, Auckland University of Technology
Xia Zheng, Auckland University of Technology
Discussant: Curtis Farnsel, University of Dayton

Revenue Recognition in a Not-for-Profit Organization: Issues and Consequences
Gustavo Tanaka, Kyoto University of Foreign Studies
Discussant: Limei Che, Oslo Metropolitan University

Plenary Session: AI’s (ChatGPT) Impact on Accounting Education and Research Room
Information Technology - 1.8 CH

Panelists:
Laurie Burney, Baylor University
Kimberly Church, Missouri State University

Concurrent Sessions

4.01: Mandatory Policies in Audit: Rotation and Designation Effects
Auditing - 1.2 CH

Moderator: Romal De Silva, Macquarie University

Mandatory Rotation of Audit Committee Chairs and Its Impact on Financial Reporting Quality: Evidence from Director Term Limits in China
Nan Zhou, University of Cincinnati
Baiqiang Wang, Peking University
Kangtao Ye, Renmin University of China
Ning Zhang, University of Maryland–College Park
Discussant: Xi Ai, University of Louisville

Is Mandatory Auditor Designation a Miracle Cure? The Impact of the Periodic Auditor Designation in South Korea
Jaeik Min, University of Cincinnati
Linna Shi, University of Cincinnati
Discussant: Yanglin Li, Florida International University

4.02: Standards, Quality, and Manipulation
Accounting - 1.2 CH

Moderator: Maria Rykaczewski, Arizona State University-Tempe

Do Words Matter? Linguistic Characteristics of IFRS and Accounting Quality
Emily Shafron, Texas A&M University–College Station
John Schomburger, Texas A&M University–College Station
Christopher Yust, Texas A&M University–College Station
Discussant: Maria Rykaczewski, Arizona State University-Tempe

The Effectiveness of Accruals Manipulation Measures: International Evidence
Junjun Liu, The University of Alabama in Huntsville
Maria Rykaczewski, Arizona State University
Discussant: Zilan Yang, IE University

4.03: Financial Policy Impact and Investment Decisions
Accounting - 1.2 CH

Moderator: Qing Burke, Miami University

The Importance of Interbank Information Sharing to Firms’ Public Disclosure Policies
Junqi Liu, Xiamen University
Yangyang Chen, City University of Hong Kong
Xiaoqi Chesn, Xiamen University
Jeffrey Pittman, Memorial University of Newfoundland
Discussant: Sumair Hussain, Manchester University

Accounting-Based Valuation for Corporate Equity Investments
Daphne Hart, University of Illinois at Chicago
Bjorn N. Jorgensen, Copenhagen Business School
Discussant: Qing Burke, Miami University

Lunch with featured speaker Stephen Zeff, Rice University and 

Keith Anderson Professor of Accounting, Jesse H. Jones Graduate School of Business, Rice University

Title: "Tapping into a Perishable Resource in Accounting Research" 

Concurrent Sessions

5.01: Audit Insights: Expanded Reports, Charitable Alignment, and Whistleblowing
Auditing - 1.8 CH

Moderator: Yanglin Li, Florida International University

Do Insiders Use Audit Findings? Evidence from the Expanded Audit Report in the United Kingdom
Elizabeth Gutierrez, University of Chile
Maria Vulcheva, Florida International University
Adriana Korczak, The University of Bristol
Discussant: Jaeik Min, University of Cincinnati

Charitable Alignment and Auditor-Client Contracting: An Exploratory Study
Anne Jeny, IESEG School of Management
Nava Cohen, New Jersey City University
Luc Paugam, HEC Paris
Discussant: Brian Burnett, The University of North Carolina at Charlotte

Whistleblowing Allegations and Auditor Resignation: Should I Stay or Should I Go?
Authors: Hong Duong, Old Dominion University; Danielle Lazerson, San Jose State University;
Emmanuel Sequeira, San Jose State University
Discussant: Min Liu, Boston University

5.02: Inside Out: Corporate Culture, Social Media, and Stakeholder Trust
Accounting - 1.8 CH

Moderator: Joon Ho Kong, Stevens Institute of Technology

Do You Still Need to be Reassured? Sustainability Reporting Assurance and Social Media Accountability
Siva Nathan, Georgia State University
Anna Alexander, University of Padova
Sunita Rao, Washburn University
Giulia Redigolo, Esade Business School
Discussant: Michael Tang, Florida International University

Corporate Socializing on Social Media: Evidence from Positive Peer Tweeting
Enshuai Yu, Boston College
Sean Cao, University of Maryland–College Park
Lijun Lei, The University of North Carolina at Greensboro
Susan Shu, Boston College
Discussant: Louis Mangeney, IESEG School of Management

Credibility and Reputation Concerns: Evidence from X Users
Louis Mangeney, IESEG School of Management
Discussant: Enshuai Yu, Boston College

5.03: Sustainable Narratives: Reporting, Assurance, and ESG Outcomes
Accounting - 1.8 CH

Moderator: Huiping Ren, University of Southern California

Where Is the Benefit in Benefit Corporations? Evidence From Benefit Corporation Laws in the U.S.
Arati Kale, Providence College
Devendra Kale, University of Rhode Island
Laura Ferraro, University of Calabria
Anis Triki, University of Rhode Island
Discussant: Katherine (Kexin) Yu, University of Cincinnati

Do Reputation and Performance Visibility Shape Corporate Environmental, Social, and Governance Outcomes?
Ivy Munoko, University of Florida
Marvin Nipper, University Duisburg-Essen
Kevin Munch, University of Florida
Discussant: Dave Kale, The University of Rhode Island

Does the Ethical Distance Between Group Audit Participants Matter for Earnings Quality and Audit Fees?
Joost Impink, University of Florida
Alexey Lyubimov, Concordia University
Ashna Prasad, Monash University Clayton
Discussant: Romal De Silva, Macquarie University

6.01: Corporate Tax Strategies: Culture and Disclosure Impacts
Taxes - 1.8 CH

Moderator: Michael Erkens, Erasmus University Rotterdam

Teamwork Culture and Corporate Tax Avoidance
Shujia Mei, University of Colorado Colorado Springs
Chunhao Xu, The University of Texas Permian Basin
Lili Gai, The University of Texas Permian Basin
Discussant: Emily Tworoger, Florida International University

Material Contract Redactions and Tax Avoidance
Hongkang Xu, University of Massachusetts Dartmouth
Hua Sun, Shandong University
Mai Dao, The University of Toledo
Discussant: Shujia Mei, University of Colorado Colorado Springs

6.02: Disclosure Strategies in a Changing Economy
Accounting - 1.8 CH

Moderator: Siva Nathan, Georgia State University

The Effect of the Economic Growth, Regulatory Relief, and Consumer Protection Act on Small Business Credit Availability
George Lu, The Ohio State University
Discussant: Ching-Chuan Wang, The University of Utah

Spillover Effect of Government Subsidies on Peer Firm Disclosures
Ching-Chuan Wang, The University of Utah
Discussant: Jian Cao, Florida Atlantic University

6.03: The Boardroom Effect: Ego, Diversity, and Disclosure Quality
Accounting - 1.8 CH

Moderator: Michael Tang, Florida International University

CEO Narcissism and Related Party Transactions
Bilal Al Dah, Kean University
Anwer Ahmed, Texas A&M University–College Station
Mustafa Dah, Lebanese American University
Moataz El-Helaly, The American University in Cairo
Discussant: Ying Gan, Erasmus University Rotterdam

Regulated Boards and Accounting Conservatism
Bilal Al Dah, Kean University
Mustafa Dah, Lebanese American University
Mostafa Harakeh, American University of Beirut
Discussant: Michael Neel, University of North Texas

Top Management Team Composition and Risk Factor Disclosures
Josh Filzen, Boise State University
Cristina Bailey, The University of New Mexico
Shan Wang, Loyola Marymount University
Discussant: Nico Arguello, University of Tennessee-Knoxville