2026 Financial Accounting and Reporting Section Midyear Meeting

January 22-24, 2026

San Antonio, Texas

Preliminary Program

Thursday, January 22, 2026
1:00 pm – 6:00 pm	Doctoral Consortium (accepted students only)
6:00 pm – 7:00 pm	Welcome Reception
Friday, January 23, 2026
7:00 am–5:00 pm	Registration
7:30 am 9:30 am	Cornerstone Sponsored FARS Volunteer Coffee
8:00 am – 8:30 am	Morning Coffee
8:45 am – 10:00 am	Welcome Shana Clor-Proell, FARS President Keynote Panel: Risk and Resilience in a Research Career Accounting - 1.8 CH Moderator: John Barrios, Yale University *Panelists:* Ed DeHaan, Stanford University, JAE Editor Mohan Venkatachalam, Duke University, incoming TAR Senior Editor Regina Wittenberg-Moerman, Northwestern University, JAR Editor
10:00 am – 10:15 am	Break
10:15 am – 11:45 am	Concurrent Sessions 1.01: Bridging Research and Practice Accounting - 1.8 CH Moderator: John Schomburger, Financial Accounting Standards Board R&D Accounting and Innovation Signaling: Insights from Japanʼs Pre-Regulation Era Ayung Tseng, University of California, Davis Tomomi Takada, Kobe University Kazuyuki Motohashi, University of Tokyo Discussant: Clay Partridge, The Ohio State University Corporate Crypto Holdings and Analystsʼ Forecasting Environment Yi Huang, The University of Bristol Adriana Korczak, The University of Bristol Nikolaos Tsileponis, The University of Bristol Discussant: Tanya Paul, University of California, Berkeley Does CECL Provide Better Information about Banks’ Credit Risk? Zhe Sun, The Ohio State University Discussant: Ayung Tseng, University of California-Davis 1.02: Accounting Firm M&As and Private Equity Investments Accounting - 1.8 CH Moderator: Charlotte Li, Texas A&M University–College Station A Primer for Understanding and Researching Private Equity Investments in the Accounting Industry Vivian Mao, University of Miami Miguel Minutti-Meza, University of Miami Zeyu Ou, University of Miami Aleksandra Zimmerman, Florida State University Discussant: Lisa Tiplady, University of Notre Dame The Flight of Human Capital: Audit Firm M&As and Employee Turnover Feng Guo, Iowa State University Nina Xu, University of Connecticut Nate Newton, Florida State University Ziyue Wang, Iowa State University Discussant: James Blann, Georgia Institute of Technology Competitive and Welfare Effects of Audit Firm Mergers: Evidence from Structural Estimation Yelin Hu, University of Georgia Discussant: Samuel Chang, The University of Chicago 1.03: How Credible are Emission Disclosures? Accounting - 1.8 CH Moderator: Roberto Vincenzi, Bocconi Unversity Emissions Restatements After the SECʼs Request for Public Input on Climate-Related Disclosures: Evidence from Carbon Disclosure Project Filings Gerrit Köchling, Ilmenau University of Technology Daniel Aobdia, The Pennsylvania State University Aaron Yoon, Northwestern University Peter Limbach, University of Cologne Discussant: Stefano Cascino, The London School of Economics and Political Science Do Firms Manipulate Their Carbon Emissions Reporting? Brandon Gipper, University of Notre Dame Carter Sampson, University of Washington Shawn Shi, University of Washington Discussant: Frank Ecker, Frankfurt School of Finance & Management Decipher Market Responses to Climate TRACE Emission Data Release Xiumin Martin, Washington University in St. Louis Igor Kadach, IESE Business School Minjae Koo, The Chinese University of Hong Kong Meiling Zhao, The Chinese University of Hong Kong Discussant: Alper Darendeli, Nanyang Technological University 1.04: Analysts’ Work Environment, Productivity and Career Outcomes Accounting - 1.8 CH Moderator: Tyler Atanasov, Purdue University Protected Weekend Policies and Analysts Jesse Chan, Boston University Stephannie Larocque, University of Notre Dame Madeline Thompson, University of Notre Dame Discussant: Joseph Pacelli, Harvard University In the Shadow of Superstars: Theory and Evidence Xin Chen, The Hong Kong University of Science and Technology Jiaxin Wang, The University of Hong Kong Yifei Zhang, University of Hong Kong Discussant: Tyler Atanasov, Purdue University Passing the Torch: Mentorship among Sell-Side Analysts Mark Piorkowski, Indiana University Bloomington Nargess Golshan, Indiana University Bloomington Tzachi Zach, The Ohio State University Discussant: Stephannie Larocque, University of Notre Dame 1.05: Human Capital and Regulation Accounting - 1.8 CH Moderator: Yufei Chen, Columbia University Independence at What Cost? Regulation, Accounting Careers, and Human Capital Vivek Pandey, University of Rochester Xingyu Shen, University of Rochester Joanna Wu, University of Rochester Xixi Xiao, University of Rochester Discussant: Ethan Rouen, Harvard University Occupation-Specific Education and Occupational Silos: Evidence from CPA Licensing Rules Anthony Le, The University of Chicago Parth Shah, The London School of Economics and Political Science Discussant: Terrence Tianshuo Shi,, Harvard University Does Financial Disclosure Affect Labor Mobility? Evidence from SFAS 131 Yucheng Yang, The Chinese University of Hong Kong Zhao Jin, Cheung Kong Graduate School of Business Jinhwan Kim, Stanford University Joseph Pacelli, Harvard University Discussant: Anthony Le, The University of Chicago 1.06: Human Factors and Regulatory Effectiveness Accounting - 1.8 CH Moderator: Parth Shah,, The London School of Economics and Political Science Are The Scales of Justice Tipped? Criminal Penalties for Corporate Executives Justin Hopkins, University of Virginia Dain Donelson, The University of Iowa Andrea Tillet, University of Wisconsin–Madison Discussant: Mate Szeles, Tilburg University Stay to Behave: Mortgage Lock-In and Advisor Misconduct Ruyun Feng, University of Wisconsin–Madison Michael Shen, City University of Hong Kong Jianing Jiang, Shanghai Jiao Tong University Discussant: Martin Kapons, INSEAD Racial Disparities in the Processing of Whistleblower Complaints Marco Errico, Tilburg University Sinja Leonelli, New York University Aneesh Raghunandan, Yale University Discussant: Junyoung Jeong, The University of Texas at Dallas 1.07: Disclosure and Investor Behavior Accounting - 1.8 CH Moderator: Nicholas Guest, Cornell University When Charts Deceive: Misleading Visualizations in Earnings Conference Calls Yang Cao, Hong Kong Polytechnic University Miao Liu, Boston College Zhizhe Liu, Wuhan University Discussant: Nicholas Guest, Cornell University When Shorts Go Public: Mandatory Short Position Disclosure and Management Guidance Jedson Pinto, The University of Texas at Dallas Edward Sul, George Washington University Ashiq Ali, The University of Texas at Dallas Jongha Kim, The University of Texas at Dallas Discussant: Maria Khrakovsky, The Ohio State University Sustained Investor Attention Gabriel Brull, University of Colorado Boulder Nathan Marshall, University of Colorado Boulder Austin Moss, University of Colorado Boulder Discussant: Shirley Lu, Harvard University 1.08: Taxes, Enforcement, and Firm Decision-Making Accounting - 1.8 CH Moderator: Justin Kim, The University of Arizona Anticipating Change: Stock Market and Firm Responses to Disaggregation in Income Tax Disclosures Derek Christensen, University of Oregon Daniel Lynch, University of Wisconsin–Madison Max Pflitsch, Technical University Dortmund Ahn Nguyen, University of Wisconsin Discussant: Bradford Hepfer, Texas A&M University–College Station Share Repurchases and the Inflation Reduction Act Hye Seung Lee, Fordham University Paul Brockman, Lehigh University Zhe Guo, Iowa State University Jesus Salas, Lehigh University Discussant: Justin Kim, The University of Arizona Tax Audits and Accounting Labor Investment Michele Mullaney, Indiana University Bloomington Trent Krupa, The Pennsylvania State University Adrienne DePaul, The University of Tennessee Discussant: Paul Mason, Baylor University
11:45 am – 1:15 pm	Lunch with FARS PhD Mentor and Lifetime Achievement Award Presentations
1:30 pm – 3:00 pm	Concurrent Sessions 2.01: Fireside Chat with Phil Berger and S.P. Kothari Accounting - 1.8 CH Moderator: TBD Speakers: Philip Berger, The University of Chicago S.P. Kothari, Massachusetts Institute of Technology 2.02: Fintech, Big Data, and Information Environment Accounting - 1.8 CH Moderator: Xi Wu,University of California, Berkeley Government Data and Financing: Insights from Internal Controls Tianchen (Hugo) Zhao, University of Maryland-College Park Sean Cao, University of Maryland College Park Anya Nakhmurina, Yale Universit Discussant: Chenqi Zhu, University of California, Irvine Expert Networks as Information Intermediaries in Private Capital Markets Betty Liu, Indiana University Bloomington Joseph Pacelli, Harvard University Kenneth Merkley, Indiana University Bloomington David Volant, Indiana University Bloomington Discussant: Rongchen Li, University of Pennsylvania The Effect of Commercial Financing Disclosure Law on FinTech Lending to Small Businesses Yiwei Dou, New York University Qishen Fu, New York University Discussant: Allison Nicoletti, University of Pennsylvania 2.03: ESG, Labor and Sustainability-Linked Finance Accounting - 1.8 CH Moderator: Stephanie Cheng, Tulane University Bonding for Labor: Initial Evidence on Municipal Social Covenants for Labor Protection Shushu Jiang, National University of Singapore Stephanie Cheng, Tulane University Zihan Guo, Peking University Discussant: Anya Nakhmurina, Yale University Lender Effect on Sustainability-Linked Loans (SLLs)—Evidence from Sleeping SLLs Chunmei Zhu, The Chinese University of Hong Kong Ying Cao, The Chinese University of Hong Kong Christopher Williams, University of Michigan Discussant: Kirti Sinha, The University of Texas at Dallas Decarbonization without Divestment: Evidence from Intra-Group Loan Reallocation Jacob Ott, Purdue University Aneesh Raghunandan, Yale University Yinan Li, The London School of Economics and Political Science Discussant:Aleksander Aleszczyk, New York University 2.04: New Measures of Earnings Management Accounting - 1.8 CH Moderator: Joe Lopez Vilaro, University of Cincinnati Earnings Management through Product Disinformation: Evidence from Fake Reviews Yuqing Zhou, The Chinese University of Hong Kong Shawn Huang, Arizona State University Wenting Zheng, Arizona State University Discussant: Mengjie Xu, Frankfurt School of Finance & Management Distinguishing Accruals-Based from Real-Based Earnings Management Robert Resutek, University of Georgia Collin Rabe, University of Georgia Joseph Gerakos, Dartmouth College Discussant: Frank Ecker, Frankfurt School of Finance & Management Constraint Accumulation and the Escalation from Earnings Management to Fraud: Evidence from Approximate Entropy Stacey Ritter, Santa Clara University Jonathan Ross, Western Kentucky University Pinky Rusli, Western Kentucky University Satish Sahoo, City University of Hong Kong Discussant: Lucy Chen, Villanova University 2.05: Information Processing and Firm Behaviors Accounting - 1.8 CH Moderator: Simon Harre, Indiana University Bloomington Can Enhanced Risk Information Increase Misconduct? Evidence from Mandated Enterprise Risk Assessments Trent Krupa, The Pennsylvania State University Robert Hills, University of Georgia Paul Hribar, The University of Iowa Discussant: Madeline Thompson, University of Notre Dame Opaque Markets, Visible Jobs: Real-Time Labor Demand and Municipal Finance Stephanie Cheng, Tulane University Shushu Jiang, National University of Singapore Xinjie Ma, The University of Iowa Discussant: Vivek Pandey, University of Rochester Show Your Work: Paystub Requirements and Wage Theft Carter Sampson, University of Washington Elizabeth Blankespoor, University of Washington Discussant: Joseph Pacelli, Harvard University 2.06: Regulation, Oversight, and Corporate Disclosure Behavior Accounting - 1.8 CH Moderator: Alyssa B. Moore, Indiana University Bloomington The Lemons Market for Disclosure Redactions Albert Di Wang, The University of Texas at Austin Yong Yu, The University of Texas at Austin Discussant: Nathan Marshall, University of Colorado Boulder The Real Effects of Administrative Disclosure on Cross-Border Trade Guoman She, The University of Hong Kong Ricky Xu Yao, The University of Hong Kong Le Zhao, Nankai University Discussant: Carol Seregni, University of Pennsylvania Consistency Under Scrutiny: Cross-Channel ESG Disclosure and Regulatory Attention Stacey Ritter, Santa Clara University Satusg Sahoo, City University of Hong Kong Tina Lang, California State University, East Bay Discussant: Nikki Skinner, University of Colorado 2.07: Environmental Commitments and Actions Accounting - 1.8 CH Moderator: Shawn Kim, University of California, Berkeley The Effects of Asymmetric Cost Behavior on Corporate Environmental Commitments and Actions Detian Yang, The University of Hong Kong Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign Jackie Zeyang Ju, University of Kentucky Hong Xie, University of Kentucky Discussant: Shawn Kim, University of California, Berkeley Corporate Emissions Target Announcements: Credibility and Market Reaction Shirley Lu, Harvard University Xiaoyan Jiang, New York University Shawn Kim, University of California, Berkeley Discussant: Holly Yang, Singapore Management University Pollution Information Program, Public Awareness, and Corporate Environmental Investments Yue (Michael) Zhao, Singapore Management University Qiang Cheng, Singapore Management University Lixin Huang, Beijing Normal University Ying Hao, Beijing Normal University Discussant: Xiumin Martin,, Washington University in St. Louis 2.08: Regulatory Evasion and Avoidance Accounting - 1.8 CH Moderator: Alexandra Scherf, The London School of Economics and Political Science Disclosure Management: Evidence from Regulatory Threshold Avoidance Christopher Yust, Texas A&M University–College Station Dain Donelson, The University of Iowa Christian Hutzler, The University of Texas at Austin Brian Monsen, The Ohio State University Discussant: Alexandra Coble, The London School of Economics and Political Science What Lies Beneath the Haze? Wildfire Smoke and Industrial Pollution Jing Kong, University of Michigan–Dearborn Xin Chang, Nanyang Technological University Wei Li, City University of Hong Kong Michael Shen, City University of Hong Kong Discussant: Alexandra Scherf, The London School of Economics and Political Science Fraud at a Distance? How Remote Work Shapes Financial Misconduct John Barrios, Yale University Yanping Zhu, New York University Jianwen Guo, New York University Discussant: Joseph Pacelli, Harvard University
3:00 pm – 3:30 pm	Coffee Break Midyear Meeting
3:00 pm - 3:30 pm	CAPANA Member Networking Break Sponsored by: Chinese Accounting Professors' Association of North America
3:30 pm – 5:00 pm	Concurrent Sessions 3.01: FASB Update Accounting - 1.8 CH Presenters: Christine Botosan, Financial Accounting Standards Board John Schomburger, Financial Accounting Standards Board 3.02: Careers and Employee Compensation Accounting - 1.8 CH Moderator: Jingyu Zhang, University of Maryland College Park Do Investors Care About Non-Executive Employee Compensation? Evidence from the Tax Cuts and Jobs Act Ethan Rouen, Harvard University Eduardo Fuste, Baruch College–CUNY Tianming Zhang, Florida State University Zilong Song, Nanjing University of Finance and Economics Discussant: Luminita Enache, University of Calgary Navigating Auditor Turnover: Promotion Timing and Retention in the Audit Profession Inna Abramova, University of London Rebecca Hann, University of Maryland College Park Wenfeng Wang, City University of Hong Kong Jingyu Zhang, University of Maryland College Park Discussant: Yuqing Zhou, The Chinese University of Hong Kong Doing Good and Doing Well: The Rise of Prosocial Managers Weili Ge, University of Washington Zhejia Ling, California State University, Fullerton Mei Feng, University of Pittsburgh Wei Ting Loh, Singapore Management University Discussant: Wei Cai, Columbia University 3.03: New Methods and Data for Analyst Research Accounting - 1.8 CH Moderator: Min Park, The University of Kansas Analystsʼ Explicit Forecasts of the Number of Shares Outstanding Jennifer Tucker, University of Florida Mark Bradshaw, Boston College Ralph Holstein, University of Florida Jie Zhou, California State University, Fullerton Discussant: Zachary Kaplan, Washington University in St. Louis Market Reaction to Analystsʼ Scenario-Based Valuation Forecasts: Large Sample Evidence K. R. Subramanyam, University of Southern California Yuqi Sun, The University of Hong Kong Peeyush Taori, The University of Hong Kong Discussant: Stanimir Markov, The University of Texas at Dallas Confirmation Bias and the Analystsʼ Processing of Qualitative Disclosures: Evidence from Earnings Conference Calls Charles Kang, The University of Hong Kong Wenxuan Fu, University of Hong Kong Yingzhen Jiang, University of Macao Guochang Zhang, The University of Hong Kong Discussant: Eric Weisbrod, The University of Kansas 3.04: Disclosure in Debt Contracting Accounting - 1.8 CH Moderator: Laurel Mazur, University of Notre Dame Bank Social Media Disclosure During a Banking Crisis Shushu Jiang, National University of Singapore Rachel Zhang, National University of Singapore Yibin Liu, National University of Singapore Luo Zuo, National University of Singapore Junshen Lin, University of Toronto Discussant: Laurel Mazur, University of Notre Dame Out-of-Court Public Debt Restructuring and Debtholder-focused Investor Communication Stacey Choy, University of Illinois at Urbana-Champaign Christine Liu, Bentley University Dushyantkumar Vyas, University of Toronto Mississauga Discussant: Tanya Paul, University of California, Berkeley Voluntary Disclosure During Banking Panics: Evidence from the Global Financial Crisis Laurel Mazur, University of Notre Dame Jake Krupa, Tulane University Philip Wheeler, Tulane University Discussant: Shushu Jiang, National University of Singapore 3.05: The Information Role of Financial Filings Accounting - 1.8 CH Moderator: Melissa Lewis-Western, Brigham Young University Income Statement Presentation and Information Asymmetry: International Evidence Ahmet Kurt, Bentley University Discussant: Christina Dargenidou, University of Exeter From Boilerplate to Signal: Litigation Risk and Investor Responses to Repetition in MD&A Disclosure? Sheryl Zhang, Washington University in St. Louis Vincent Lin, Washington University in St. Louis Zachary Kaplan, Washington University in St. Louis Discussant: Edward Riedl, Boston University The Information Content of 10-K and 10-Q Amendments Maryjane Rabier, Washington University in St. Louis Simmi Mookerjee, Washington and Lee University Sarah McVay, University of Washington Discussant: Melissa Lewis-Western, Brigham Young University 3.06: Auditor Information Sharing and Spillover Effects Accounting - 1.8 CH Moderator: Yelin Hu, University of Georgia Does Contamination Cross Borders? Reputational Spillovers and Market Consequences in the Government and Nonprofit Sector Tom Shang, Michigan State University Discussant: Andrew Imdieke, University of Notre Dame Demand for Shared Auditor in the Insurance-Reinsurance Industry Charlotte Li, Texas A&M University–College Station Discussant: Karen Ton, Villanova University Auditors as Information Intermediaries Sami Keskek, Florida State University Will Anding, The University of Texas at San Antonio Connor Dawkins, Florida State University Nathan Newton, Florida State University Discussant: Thomas Ruchti, Virginia Tech 3.07: Disclosure and Agency Conflict Accounting - 1.8 CH Moderator: Anthony Le, The University of Chicago Shareholder Votes and Executive Strategic Disclosures: Evidence from Say-on-Pay Summer Zhao, University of California, Berkeley Discussant: June Huang, The University of Texas at Dallas Trends in Accounting Research Albert Di Wang, The University of Texas at Austin Paul Hribar, The University of Iowa John McInnis, The University of Texas at Austin Discussant: Anthony Le, The University of Chicago Signaling with Words or Debt? The Effect of Voluntary Disclosure on External Public Financing Choices Fulvia Oldrini, University of Zurich Discussant: Ronghuo Zheng, The University of Texas at Austin 3.08: Politics and Firm Behavior Accounting - 1.8 CH Moderator: Adrienne Rhodes,The University of Iowa Partisan Alignment and Corporate Coordination Guoman She, The University of Hong Kong Gilles Hilary, Georgetown University Xuanpu Lin, The University of Hong Kong Discussant: Adrienne Rhodes,The University of Iowa Disclosure Regulation and Legal Form Choice Matteo Merlo, University of Bologna Patricia Breuer, Erasmus University Rotterdam Jochen Pierk, Erasmus University Rotterdam Discussant: Katie Lem, The Ohio State University Politics, CSR Allocation, and Real Effects June Huang, The University of Texas at Dallas Kirti Sinha, The University of Texas at Dallas MV Shivaani, The University of Texas at Dallas Discussant: Bohyun Yang, University of Oregon 3.09: FARS Mentoring Program Kick-Off Session Personal Development - 1.8 CH Moderator: Alina Lerman, University of Connecticut
5:15 pm – 5:45 pm	Business Meeting
5:45 pm – 7:00 pm	Reception
Saturday, January 24, 2026
7:00 am–4:00 pm	Registration

8:00 am - 9:00 am	FARS Ladies Coffee: Sponsored by: Rice University University of Texas Arlington Villanova University

8:30 am - 9:00 am	Morning Coffee

9:15 am – 10:45 am	Concurrent Sessions 4.01: ESG Information Intermediaries Accounting - 1.8 CH Moderator: Shiran Froymovich, Binghamton University, SUNY Impact of ESG Consideration On Credit Ratingsʼ Informativeness: Evidence From Acquisition of ESG Information Providers Riddha Basu, The George Washington University Aaron Yoon, Northwestern University Jian Zhou, University of Hawaii at Manoa Discussant: Shiran Froymovich, Binghamton University, SUNY Intermediaries and Emissions Disclosures Rongchen Li, University of Pennsylvania Discussant: Irina Luneva, New York University Disclosure Standards for Corporate Social Responsibility Xu Jiang, Duke University Yan Xiong, The Hong Kong University of Science and Technology Discussant: Seung Lee, University of Southern Denmark 4.02: Regulations and Corporate Governance Accounting - 1.8 CH Moderator: Diana Weng, Baruch College–CUNY The Cost of Control: Board Structure and Firm Value in Controlled Companies Dain Donelson, University of Wisconsin Madison Jennifer Glenn, The Ohio State University Christopher Yust, Texas A&M University - College Station Discussant: Heedong Kim, Baruch College–CUNY When Scrutiny Drives Exit: Voluntary CEO Departures under Heightened Mandatory Disclosure Hojun Seo, Purdue University Young Jun Cho, Singapore Management University Jaewoo Kim, University of Oregon John Yang, The Chinese University of Hong Kong Discussant: Diana Weng, Baruch College–CUNY Environmental Regulations and CEO Compensation Simon Xu, Harvard University Seungho Choi, Hanyang University Ross Levine, Stanford University Raphael Park, University of Technology, Sydney Discussant: Jalal Sani, University of Illinois at Urbana-Champaign 4.03: Innovation, Relationship Lending, and Supply Chain Finance Accounting - 1.8 CH Moderator: Thinh Nguyen, Lancaster University Breaking Barriers: How Blockchain Improves Firms’ Access to Credit Thinh Nguyen, Lancaster University Discussant: Thomas Ruchti, Virginia Tech Birds of a Feather Lend Together: How Social Homophily Shapes Non-Relationship Lending Chunmei Zhu, The Chinese University of Hong Kong Yating Lin, Chinese University of Hong Kong Donghui Wu, Chinese University of Hong Kong Discussant: Leila Peyravan, Rice University The Effects of Mandatory Supplier Finance Program Disclosure on Credit Markets Philip Berger, The University of Chicago Minjia Li, University of Alberta Christine Liu, Bentley University Discussant: Daniel Yang, Vanderbilt University 4.04: Behavioral Impact of Voice, Tone and Bias in Capital Markets Accounting - 1.8 CH Moderator: Michael Gonari, The University of Texas at Austin Fear Cautions, Anger Commands: Information in Managerial Vocal Emotion Edward Sul, The George Washington University Sean Wang, Southern Methodist University Vivi Zhu, Southern Methodist University Discussant: Jean Zeng, National University of Singapore Discrimination in Access to Corporate Insiders: Evidence from a Pre-Registered Field Experiment David Volant, Indiana University Bloomington Austin Moss, University of Colorado Boulder Roshan Sinha, Indiana University Bloomington Donald Young, Indiana University Bloomington Discussant: Alex Vandenberg, University of Illinois at Urbana-Champaign How Does Voice Trading Affect Investor Decisions? Alex Vandenberg, University of Illinois at Urbana-Champaign Discussant: Blake Steenhoven, Queen's University 4.05: Regulation and Investor Markets Accounting - 1.8 CH Moderator: Wren Redfield, University of Michigan Combating Fake News in Emerging Markets Yu Hou, Queen’s University Hai Lu, University of Toronto Yutao Wang, Central University of Finance and Economics Tianyi Dong, Beijing Technology and Business University Discussant: Jeroen Koenraadt, The London School of Economics and Political Science Double Materiality as a Driver of Impact-Material Sustainability Outcomes: Evidence from the European Union Peter Fiechter, University of Neuchâtel Florian Habermann, University College Dublin Gaia Melloni, University of Lausanne Arianna Pisciella, Catholic University of Milan Discussant: Carol Seregni, University of Pennsylvania Leniency Laws and Lucrative Trades: The Impact of Antitrust Policy on Insider Profits Berk Yayvak, The University of Texas at Dallas Vikram Nanda, The University of Texas at Dallas Umit Kurucak, The University of Texas at Dallas Discussant: Christian Hutzler, The University of Texas at Austin 4.06: Strategic Communication and Selective Transparency Accounting - 1.8 CH Moderator: Jedson Pinto,The University of Texas at Dallas Startup Strategic Communication with Retail Investors: Pivoting from Financial to Non-Financial Information Ye Gong, University of Southern California Tak-Jun Wong, University of Southern California Discussant: Zhejia Ling, California State University, Fullerton Media Avoidance and Corporate Disclosure Da Xu, Tsinghua University Jian Xue, Tsinghua University Qian Zhang, Xiamen University Yuan Zhang, Tulane University Discussant: Federico Siano, The University of Texas at Dallas Now You See it, Now You Donʼt: Balancing Reputation and Competitive Concerns in Suppliersʼ Identities Disclosure Roberto Vincenzi, Bocconi University Aytekin Ertan, University of London Ariela Caglio, Bocconi University Discussant: Rustam Zufarov, University of Illinois at Chicago 4.07: Alternative Data, Investor Horizons, and Market Efficiency Accounting - 1.8 CH Moderator: Matthew Shaffer, UVA Darden School of Business Exploiting Myopia: The Returns to Long-Term Investing Kalash Jain, Columbia University Dian Jiao, Columbia University Discussant: Lauren Vollon, University of Notre Dame Mutual Fund Investments in Private Firms and Post-Ipo Long-Term Performance Badryah Alhusaini, Arizona State University Jessica Watkins, University of Notre Dame Discussant: Chase Potter, Washington State University Levering Up! Short-Horizon Option Availability and the Gamification of the Stock Market Atif Ellahie, The University of Utah Zachary Kaplan, Washington University in St. Louis Chase Potter, Washington State University Discussant: Dian Jiao, Columbia University 4.08: Media, Communication and Transparency Accounting - 1.8 CH Moderator: Wenxin Wang, Harvard University Building Human Capital: The Influence of Workplace Transparency Yuqing Zhou, The Chinese University of Hong Kong Tao Wang, The Chinese University of Hong Kong Frank Zhou, University of Pennsylvania Discussant: Lin Qiu, Purdue University Adding Fuel to the Fire: Media Coverage of ESG and Earnings News Emma Wang, Cornell University Sanjeev Bhojraj, Cornell University Elisha Yu, Baruch College–CUNY Discussant: Frank Zhou, University of Pennsylvania Echoing Employee Reviews as a Control System Wenxin Wang, Harvard University Discussant: Emma Wang, Cornell University
10:45 am – 11:15 am	Break
11:15 am – 12:15 pm	Concurrent Sessions 5.01: Research Round Table Sessions Accounting - 1.2 CH Table 01: AI, Alternative Data, and the Information Environment Accounting Classification Entropy: Measuring Information of Accounting Classification Jae Yeon (Jane) Pyo, Carnegie Mellon University Pierre Liang, Carnegie Mellon University Gaoqing Zhang, Carnegie Mellon University Nan Li, University of Minnesota, Twin Cities Does Alternative Data Facilitate Price Discovery of Past Financial Information? Jingyi Qian, University of Maryland-College Park Mengqiao Du, National University of Singapore Unravelling the Puzzle: Reexamining the Relation Between Ceo Incentives and Accounting Manipulation Zhonglan Dai, The University of Texas at Dallas Shawn Kim, University of California-Berkeley Wayne Landsman, The University of North Carolina at Chapel Hill Feida Zhang, China Europe International Business School When IR Meets AI: The Impact of Generative AI on Corporate Information Environments Da Xu, Tsinghua University Ning Jia, Tsinghua University Ningzhong Li, The University of Texas at Dallas Yuwen Zhang, Tsinghua University Word on the Street: Field Evidence of Artificial Intelligence Use in Sell-Side Equity Research Michael Yip, University of Georgia Minjeong Kim, University of Wisconsin–Madison Margaret Christ, University of Georgia Table 02: Auditing and Financial Reporting Are Voluntary Disclosure and ICFR Verification Substitutes or Complements? Jinseo Kang, The University of Arizona Jade Chen, Loyola Marymount University Preeti Choudhary, The University of Arizona Shyam Sunder, The University of Arizona Aditi Khatri, Cornerstone Research Does PCAOB Auditing Oversight Improve Information Processing in Executive Contracting? Evidence from Deloitteʼs 2007 PCAOB Part II Inspection Report Zachery (Ziqi) Ma, University of Cincinnati Katherine Yu, Eastern Illinois University Nan Zhou, University of Cincinnati Linna Shi, University of Cincinnati From Audit to In-House: Prior Audit Experience and GAAP and Non-GAAP Reporting Tendai Masaya, The Pennsylvania State University Ce Li, The Pennsylvania State University Edgar Rodriguez-Vazquez, Baruch College–CUNY The Consequences of Private Equity Investment in Accounting Firms Tuan Doan, University of Connecticut Steven Utke, University of Connecticut Ying Zhou, University of Connecticut Youli Zou, University of Connecticut Table 03: Credit Markets, Ratings, and Lending Frictions Behind the Scenes: The Role of Analyst Allocation in Credit Rating Quality Alina Pugacheva, HEC Paris Information Portability and the Real Effects of Lending Relationship Disruptions: Evidence from U.S. Bank Mergers Aluna Wang, HEC Paris Tong Wang, University of Edinburgh Xiapeng Son, University of Edinburgh Loan Loss Predictability from Macroeconomic Factors Sehwa Kim, Columbia University Siyu Bie, City University of Hong Kong Jingyu He, City University of Hong Kong Yao Lu, Cornell University The Social Costs of the Current Expected Credit Loss Approach: Evidence from Mortgage Lending Yanping Zhu, New York University When Fiduciary Duty Fades: The Cost of Weaker Director Liability for Creditors Bryce Cross, Saint Mary’s University–Nova Scotia Jingjing Zhang, McGill University Matthew Boland, Saint Mary’s University–Nova Scotia Table 04: Earnings Management, Forecasts Behavior, and Managerial Incentives Gritty CEOs: Evidence from Executives with Marathon Experience Joshua Wiseman, The University of Iowa Jaron Wilde, The University of Iowa Ryan Wilson, The University of Iowa Short-Sighted Equity Analysis: Evidence from Analyst Reports Peng Wang, Huazhong Agriculture University Hongping Tan, McGill University Changqiu Yu, University of Manitoba Small Carbon Emissions Reductions and Just Meeting or Beating Behavior Brandon Gipper, University of Notre Dame Zachary Kaplan, Washington University in St. Louis Miranda Wang, Washington University in St. Louis The Changing Distribution of EPS Forecast Errors Brett Campbel, University of Nebraska–Lincoln Jake Thomas, Yale University Table 05: ESG Disclosure and Measurement Peer Groups Matter: Comparative Industry Effects in ESG Rating Disagreement Kyungmin Kim, Seoul National University Alex Kim, The University of Chicago Jongsub Lee, University of Florida The Economic Impact of Integrating Mandatory ESG Disclosures into Financial Reports: Evidence from India’s BRR Initiative Kirti Sinha, The University of Texas at Dallas M.V. Shivaani, The University of Texas at Dallas Gurvinder Sandhu, Indian School of Business The Green Revolving Door: Talent Flows Under Environmental Regulation Jasmine Wang, University of Virginia Rui Shen, The Chinese University of Hong Kong Clara Zhou, Macquarie University Non-Financial Reporting, Internal Information, and Carbon Trading Xingchao Gao, University of Toronto Hai Lu, University of Toronto Jun Du, Renmin University of China Table 06: Financial Reporting Standards Do Accounting Standards Affect Financial Statements? Evidence from Firms with Twin Financial Statements Sumair Hussain, The Manchester Business School Brian Burnett, The University of North Carolina at Charlotte Bjorn Jorgense, Copenhagen Business School Does Convergence with International Standards on Auditing Improve Information Environment? Chih-Jen Hsiao, The University of Memphis Financial Statement Disaggregation Quality and Trade Credit Youree Kim, Marymount University Bo Ren, University of Illinois Urbana–Champaign Thaddeus Neururer, The University of Akron Power Outage Risk and Financial Reporting Quality Bo Gao, The University of Texas at El Paso Thomas Omer, University of Nebraska–Lincoln Table 07: Human Capital Disclosure, Pay Transparency, and Labor Outcomes Decoding Multidimensional Human Capital Demand: What Job Postings Tell Us About Future Earnings Xinjie Ma, National University of Singapore Sudipta Basu, Temple University Michael Shen, City University of Hong Kong Do Paid Sick Leave Mandates Backfire? Evidence from Pension Risk Shifting Liwei Weng, Northeastern University Lei Li, The Hong Kong Polytechnic University Colin Zeng, The Hong Kong Polytechnic University Exit through the Glassdoor: Employee-Generated Disclosures and Worker Flows Jeroen Koenraadt, The London School of Economics and Political Science Oscar Timmermans, The London School of Economics and Political Science New Listings, Skewness in Earnings and Investments, and Disappearing EPS Guidance Jin Hee Lee, Cornell University Feng Ma, Southwest Jiaotong University Eric Yeung, Cornell University Mandatory Pay Range Disclosures in Job Postings—Early Evidence Edith Leung, Tilburg University Jeroen Koenraad, The London School of Economics and Political Science Nico Lehmann, Erasmus University Rotterdam Stephanie van der Veen, Erasmus University Rotterdam Pay Transparency and Labor Market Efficiency: Evidence from Salary Disclosures in Job Postings Jaewon Cheong, University of Southern California Table 08: Investor Behavior, Taxation, and Information Processing Taxes or Age Explain Retail Dividend Clienteles? William Yoder, The University of North Carolina at Chapel Hill Documenting the Undocumented: The Impact of Employment Verification Mandates on Government Borrowing Costs Liwei Weng, Northeastern University Lei Li, The Hong Kong Polytechnic University Lixin Nancy Su, The Hong Kong Polytechnic University Colin Zeng, The Hong Kong Polytechnic University Individual Bankers, Concurrent IPO Underwriting, and Information Spillover Yijia Zhao, University of Massachusetts Boston Donghang Zhang, University of South Carolina Qiuyu Meng, University of Massachusetts Boston The Effects of Eliminating the Distinction Between Operating and Finance Leases on Analystsʼ Processing Costs and Price Responsiveness Fabio da Costa, FUCAPE Business School Paul Hribar, The University of Iowa Samuel Tiras, Indiana University–Purdue University Indianapolis Transparency in Voting: When and Why Institutional Investors Provide Voting Rationales Daniele Macciocchi, University of Miami Roni Michaely, Cornell University Silvina Rubio, The University of Bristol Irene Yi, University of Toronto Table 09: Media, Investor Communication, and Information Channels Can Local Media Encourage Empire Building? Evidence from Business Journals Farzana Afrin, California State University, Fullerton Vishal Baloria, University of Connecticut From Trading to Voting: Retail Shareholders and Proxy Voting Yike Wang, HEC Paris Let’s Talk About ESG: The Emergence of ESG-Focused Investor Events Lars Knorren, Tilburg University Philip Joos, Tilburg University Christoph Sextroh, Tilburg University The Value of Dissent: Market Reaction to Voting Intention Disclosures Tzu-Ting Chiu, NHH Norwegian School of Economics Xi Li, The London School of Economics and Political Science Rusha Nandy, NHH Norwegian School of Economics Simone Traini, NHH Norwegian School of Economics Table 10: Regulation, Enforcement, and Corporate Disclosure Frivolous or Meritorious Lawsuits? Judicial Efficiency and Corporate Disclosure Sterling Huang, New York University Shanghai Bingxu Fang, Singapore Management University Weiqi Liu, Singapore Management University Sugata Roychowdhury, Boston College Partisan Bias in Regulators: Evidence from SEC Comment Letters Tonghui Xu, The University of Kansas Chan Li, The University of Kansas Adi Masli, The University of Kansas Yaoyi Xi, San Diego State University SEC Oversight on Climate-Related Disclosures Lixin Nancy Su, The Hong Kong Polytechnic University Mengdi Zhang, The Hong Kong Polytechnic University Xiao Li, Central University of Finance and Economics Huiyun Cong, Capital University of Economics and Business SECʼs Regulatory Oversight and Private Investor Monitoring: Evidence from Class-action Lawsuits Against Cross-Listed Foreign Firms Hoyoun Kyung, University of Missouri Inder Khurana, University of Missouri Jingya Li, University of Missouri The Spillover Effect of Self-Reporting Policy on Supplier Contracting Rui Shi, National University of Singapore Table 11: Regulatory Policy, Competition, and Information Spillovers Antitrust Exposure Antitrust Exposure Jiaping Qiu, Shanghai University of Finance & Economics Zi Yang, University of California, Los Angeles Forced to Talk? Spillover Effects of Alternative Data on Voluntary Disclosure Shera Gong, Northwestern University Managing Reputational Risk Arising from Clients: How Media Scrutiny Drives the Inclusion of Environmental Covenants along Banksʼ Lending Networks Ying Mao, Lingnan University Yupeng Lin, National University of Singapore Zheng Wang, City University of Hong Kong Gaole Zhang, City University of Hong Kong Spillover Effect of Rivals’ Innovation on CEO Pay and Incentives Jingya Li, University of Missouri The Economic Consequences of Mandatory Business Education for Entrepreneurs: Evidence on Firm Dynamics and Externalities Lauren Vollon, University of Notre Dame John Barber, University of Miami Steven Vanhaverbeke, Erasmus University Rotterdam Norah Kennis, KU Leuven 5.02: Canceled
12:15 pm – 1:45 pm	Lunch with Award Presentations
2:00 pm – 3:30 pm	Concurrent Sessions 6.01: Value of Auditing Accounting - 1.8 CH Moderator: Wenyin Li, The University of North Carolina at Charlotte Do Audited Financial Reports Mitigate (or Exacerbate) Stock Market Crashes? Bin Li, Vanderbilt University Mohan Venkatachalam, Duke University Discussant: Tom Shang, Michigan State University Audit Innovation Bin Li, Vanderbilt University Daniel Cohen, Vanderbilt University John Schomburger, FASB Discussant: Charles Irons, Texas Christian University Government Agenciesʼ Demand for Audit Quality: Evidence from Government Audit Procurement Summer Liu, Texas A&M University–College Station Matthew Ege, Texas A&M University–College Station Liwei Weng, Northeastern University Discussant: Wenyin Li, The University of North Carolina at Charlotte 6.02: AI in Accounting Accounting - 1.8 CH Moderator: Bradford Lynch, University of Chicago F(r)iction in Machines: Accounting Hallucinations of Large Language Models Albert Di Wang, The University of Texas at Austin Discussant: Jedson Pinto, The University of Texas at Dallas The Shadow Value of “Public” Information: Evidence from Mutual Fund Managers Suzie Noh, Stanford University Chanseok Lee, Stanford University Miao Liu, Boston College Ed deHaan, Stanford University Discussant: Bradford Lynch, University of Chicago Feedback on Emerging Corporate Policies Yabo Zhao, The Chinese University of Hong Kong Sean Cao, University of Maryland College Park Itay Goldstein, University of Pennsylvania Jie He, University of Georgia Discussant: Wilbur Chen, The Hong Kong University of Science and Technology 6.03: Credit Ratings and Debt Market Accounting - 1.8 CH Moderator: Marion Boisseau-Sierra, University of Cambridge Credit Agencies Disagreement on Sovereign Debt Levels Marion Boisseau-Sierra, University of Cambridge Shivaram Rajgopal, Columbia University Jenny Chu, University of Cambridge Discussant: Samuel Bonsall, The Pennsylvania State University “No-Interest” Advertising in High-Interest Loan Markets Xi Wu, University of California, Berkeley Yufeng Huang, University of Rochester Yukun Liu, University of Rochester Bowen Luo, University of Houston Discussant: Marion Boisseau-Sierra, University of Cambridge 6.04: Incentives for Performance Manipulation Accounting - 1.8 CH Moderator: Hengda Jin,Texas A&M University–College Station From Restatement Risk to Reporting Rigor: Evidence from the SECʼs Clawback Mandate Michael Dambra, University at Buffalo, SUNY Bryce Schonberger, University of Colorado Boulder Andrea Pawliczek, University of Colorado Boulder Discussant: Matthew Kubic, The University of Texas at Austin Mortgage Companiesʼ Compliance with the State-Level Community Reinvestment Act— Performance Management or Real Investment? Clark Shu, University of Toronto Helen Zhang, University of Minnesota–Minneapolis Scott Liao, University of Toronto Ethan Yao, University of Minnesota, Twin Cities Discussant: Hengda Jin, Texas A&M University–College Station Earnings Pressure and Rank-and-File Employee Decisions: Evidence from Pharmacistsʼ Opioid Dispensing Activities In Gyun Baek, National University of Singapore Han Seong Ryu, Hongik University Jason Schloetzer, Georgetown University Discussant: Melissa Lewis-Western, Brigham Young University 6.05: Revealing, Detecting, and Producing Information Accounting - 1.8 CH Moderator: Rustam Zufarov, University of Illinois at Chicago Productive Information Calls Mengtian Sui, Baruch College–CUNY Discussant: Emily Shafron, Texas A&M University–College Station Investment Decisions, Voluntary Disclosure, Myopia, and Bounded Inefficiency Elyashiv Wiedman, Hebrew University of Jerusalam Ilan Guttman, New York University Ilan Kremer, Hebrew University of Jerusalem and Warwick University Andrzej Skrzypacz, Stanford University Discussant: Seung Lee. University of Southern Denmark The Dark Web and Capital Markets Junyoung Jeong, The University of Texas at Dallas Mark Lang, The University of North Carolina at Charlotte Brigham Brau, The University of North Carolina at Chapel Hill Juuso Itkonen, Cyber Intelligence House Mikko Niemela, Cyber Intelligence House Discussant: Bryce Schonberger, University of Colorado Boulder 6.06: Executive Compensation and Governance Accounting - 1.8 CH Moderator: Jason Xiao, Binghamton University, SUNY CECL Adoption and the Contractual Usefulness of Accounting Earnings in Bank CEO Compensation Gauri Bhat, Southern Methodist University Ilona Babenko, Arizona State University Benjamin Bennett, Texas Christian University Todd Milbourn, Washington University in St. Louis Discussant: Brent Schmidt, The Pennsylvania State University Tax-Induced Distortion in Managerial Horizon Rachel Yoon, Boston University Jen Choi, University of Michigan Jason Kim, Massachusetts Institute of Technology Discussant: Jason Xiao, Binghamton University, SUNY CEO–Board Cultural Proximity Philip Berger, The University of Chicago Wei Cai, Columbia University Lin Qiu, Purdue University Discussant: Madeline Thompson, University of Notre Dame 6.07: Analysts’ Use of Technology and ESG Information Accounting - 1.8 CH Moderator: Jesse Chan, Boston University Salient Signals of Economic Transitions in Analyst Forecasting: Evidence from the Electric Vehicle Era Xueqing Geng, Singapore Management University Yonghao Zhai, Singapore Management University Jarrad Harford, University of Washington Weikai Li, City University of Hong Kong Discussant: Jesse Chan, Boston University Green Analysts Luping Yu, University of Macau Tong Li, Xiamen University Hai Lu, University of Toronto Disussant: Nargess Golshan, Indiana University Bloomington Analystsʼ Use of Data Visualization and the Quality of Sell-Side Equity Reports Nargess Golshan, Indiana University Bloomington Jared Flake, Boise State University Kenneth Merkley, Indiana University Bloomington Mark Piorkowski, Indiana University Bloomington Discussant: Rachel Flam, London Business School 6.08: Law, Regulation, and Financial Reporting Properties Accounting - 1.8 CH Moderator: Stephanie Cheng, Tulane University The Effect of Medical Marijuana Laws on Firms that Rely on Government Subsidies Joanna Golden, The University of Memphis Timothy Seidel, Brigham Young University Discussant: Stephanie Cheng, Tulane University Accounting for Share Repurchases: Evidence from Exogenous Variation in U.S. GAAP and State Laws Maria Khrakovsky, The Ohio State University Daniel Cohen, Vanderbilt University Tzachi Zach, The Ohio State University John Schomburger, FASB Discussant: Shawn Kim, University of California, Berkeley Rethinking Inventory Assumptions: LIFO, Inflation, and Earnings Usefulness Robert Hills, University of Georgia Oliver Binz, ESMT European School of Management and Technology Teri Yohn, Emory University Discussant: Karen Nelson, Texas Christian University
3:30 pm – 4:00 pm	Break
4:00 pm – 5:30 pm	Concurrent Sessions 7.01: Bank Monitoring Accounting - 1.8 CH Moderator: Yuze Xia, Northwestern University Trust in Banks and Borrower Behavior: Evidence from Supervisory Actions and Local Information Quality Rimmy Tomy, The University of Chicago Samuel Chang, The University of Chicago Jizhou Wang, The University of Chicago Discussant: Sehwa Kim, Columbia University Internal Control over Financial Reporting and Mortgage Fraud Xi Wu, University of California, Berkeley Yiwei Dou, New York University Danye Wang, The University of Iowa Discussant: Samuel Chang, The University of Chicago Customer-Facing Technologies and the Macroeconomic Information Content of Loan Loss Provisions Jung Koo Kang, Harvard University Wilbur Chen, The Hong Kong University of Science and Technology Sehwa Kim, Columbia University Ling Lin, Harvard University Discussant: Yuze Xia, Northwestern University 7.02: Innovation and Digitalization Accounting - 1.8 CH Moderator: Yaxuan Chen, Cornell University The Effect of Electronic Medical Records on Work-Life Balance Luminita Enache, University of Calgary Aner Zhou, San Diego State University Xue Guo, Georgia State University Discussant: Yaxuan Chen, Cornell University Patent Disclosures, Examiners, and Greenwashing Jalal Sani, University of Illinois at Urbana-Champaign Chris Armstrong, University of Pennsylvania Jinhwan Kim, Stanford University Terrence Tianshuo Shi, Harvard University Discussant: Li Azinovic-Yang, University of Chicago Firms’ Data Assets and Innovation Protection Strategies Mark Bradshaw, Boston College Pu Gu, Boston College Discussant: Jalal Sani, University of Illinois at Urbana-Champaign 7.03: Technological Advances in Information Processing Accounting - 1.8 CH Moderator: Christian Hutzler, The University of Texas at Austin The Verification Role of Alternative Data Matthew Ma, Rutgers, The State University of New Jersey, Camden Jing Pan, The Pennsylvania State University Richard Mergenthaler, The Pennsylvania State University Discussant: Chenqi Zhu, University of California, Irvine Empowering the Many, Overpowering the Market? Open-Source Algorithms and Information Processing Efficiency Stephanie Cheng, Tulane University Richard Crowley, Singapore Management University Pengkai Lin, Singapore Management University Yuan Zhao, Singapore Management University Discussant: Lisa Liu, Columbia University Talking Through a Crisis: The Value of Interactive Investor Communication During Trading Halts Charles Lee, University of Washington Qinlin Zhong, Renmin University of China Discussant: Stacey Choy, University of Illinois at Urbana-Champaign 7.04: Mitigating Misconduct Accounting - 1.8 CH Moderator: Leting Liu, Boston University Equity Crowdfunding “Rulesˮ: Compliance with Mandated Ongoing Financial Reporting in an Unenforced Environment Gregory Burke, Loyola University Chicago Riley League, University of Illinois Urbana-Champaign and National Bureau of Economic Research Discussant: Botir KobilovThe University of Texas at Dallas Broken Windows Securities Enforcement Nathan Herrmann, The University of Texas at Austin Discussant: Hengda Jin, Texas A&M University–College Station Free Speech Laws and Corporate Misconduct Jaekon Jung, University of Hawaii at Manoa Discussant: June Huang, The University of Texas at Dallas 7.05: Real Effects of Accounting Standards and Institutions Accounting - 1.8 CH Moderator: Derek Christensen, University of Oregon Do Changes in US GAAP Divert Public-Firms’ Resources and Influence who Wins the Innovation Race?” Melissa Lewis-Western, Brigham Young University Luminita Enache, University of Calgary JaeBumKim, Lehigh University Discussant: Jingwen Yang, The Pennsylvania State University The Costs of Decreased Financial Statement Comparability: Evidence from Divergent Leasing Standards Tanya Paul, University of California, Berkeley Jeremy Michels, Purdue University Rachel Zhang, National University of Singapore Discussant:John McInnis, The University of Texas at Austin Are Intangible Asset Valuations in Financial Reports Informative? Historical Evidence from Illinois’ 1919 Blue Sky Law Kirti Sinha, The University of Texas at Dallas Michael Andrews, University of Maryland Rajkamal Vasu, Temple University Huseyin Cagri Akkoyun, Take-Two Interactive Software Discussant: Derek Christensen, University of Oregon 7.06: Human Capital and Intangibles: Implications for Earnings and Value Accounting - 1.8 CH Moderator: Matthew Shaffer, UVA Darden School of Business Intangible Investments and Increasing Aggregate Profits Rui Silva, University of Washington Suresh Nallareddy, Duke University Discussant: Matthew Shaffer, UVA Darden School of Business The Fourth-Quarter Earnings Effect Martin Kapons, INSEAD Oliver Binz, ESMT European School of Management and Technology Discussant: Aneesh Raghunandan, Yale University Attributes of Earnings Adjusted for Intangibles Capitalization Aneel Iqbal, Arizona State University Anup Srivastava, University of Calgary Elnaz Basirianmahabadi, University of Calgary Shivaram Rajgopal, Columbia University Discussant: Martin Kapons, INSEAD 7.07: Disclosure in Corporate Networks Accounting - 1.8 CH Moderator: Alexandra Coble, The London School of Economics and Political Science Imitation or Information? Strategic Mimicry in Earnings Conference Calls Khrystyna Bochkay, University of Miami John Barrios, Yale University Roman Chychyla, University of Miami Sundaresh Ramnath, University of Miami Discussant: Kalash Jain, Columbia University Sequential Voluntary Disclosure Dian Jiao, Columbia University Discussant: Irina Luneva, New York University New Listings, Skewness in Earnings and Investments, and Disappearing EPS Guidance Jin Hee Lee, Cornell University Feng Ma, Southwest Jiaotong University Eric Yeung, Cornell University Discussant: Alexandra Coble, The London School of Economics and Political Science 7.08: ESG, Innovation, and Stakeholders Accounting - 1.8 CH Moderator: Yifei Lu, University of Illinois at Urbana-Champaign When Disaster Strikes: How Climate Events Influence Employment Preferences Yuqing Zhou, The Chinese University of Hong Kong Allen Huang, The Hong Kong University of Science and Technology Yiyuan Wang, The Chinese University of Hong Kong Yue Zheng, The Hong Kong University of Science and Technology Discussant: Yifei Lu, University of Illinois at Urbana-Champaign The Effect of ESG Rating Agency Coverage on Disclosure of Green Innovation In Gyun Baek, National University of Singapore Shiran Froymovich, Binghamton University, SUNY Michael Kimbrough, University of Maryland College Park Discussant: Aliya Korganbekova, Harvard University Who Was Swimming Naked When the Tide Went Out? ESG Responses to Financial Shocks Yong Yu, The University of Texas at Austin Sijing Wei, Creighton University Jiarui Zhang, California State University, Long Beach Discussant: Roberto Vincenzi Bocconi Unversity

2026 Financial Accounting and Reporting Section Midyear Meeting

January 22-24, 2026

San Antonio, Texas

Preliminary Program

Doctoral Consortium

Welcome Reception

Registration

Morning Coffee

Welcome Shana Clor-Proell, FARS President

Keynote Panel: Risk and Resilience in a Research Career Accounting - 1.8 CH

Break

Concurrent Sessions

Lunch with FARS PhD Mentor and Lifetime Achievement Award Presentations

Concurrent Sessions

Coffee Break Midyear Meeting

Concurrent Sessions

Business Meeting

Reception

Registration

FARS Ladies Coffee:

Morning Coffee

Concurrent Sessions

Break

Concurrent Sessions

Lunch with Award Presentations

Concurrent Sessions

Break

Concurrent Sessions

Welcome
Shana Clor-Proell, FARS President

Keynote Panel: Risk and Resilience in a Research Career
Accounting - 1.8 CH