2026 International Accounting Section Midyear Meeting

Concurrent Sessions

1.01: Corporate Sustainability, Stakeholder Pressures, and Cost Implications
Accounting - 1.8 CH

Moderator: Isabella Brancaccio, Bocconi University

Do Green Customers Green-Light Suppliersʼ Debt Financing: Evidence from Sustainable Development Goals
Fujie Zhao, The University of Western Australia
Joey Yang, University of Western Australia
Harrison Guo, University of Western Australia
Discussant: Isabella Brancaccio, Bocconi University

The Effects of Asymmetric Cost Behavior on Corporate Environmental Commitments and Actions
Jackie Zeyang Ju, University of Kentucky
Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign
Hong Xie, University of Kentucky
Detian Yang, The University of Hong Kong
Discussant: Alice Lee, Fairfield University

Institutional Anchors in Turbulent Times: How Environmental Dynamism Moderates the Effectiveness of ESG Governance Structures
Christian Schoendeling, RWTH Aachen University
Carolin Krieweth, RWTH Aachen University
Discussant: TBD

1.02: Beyond Judgment: AI, Heuristics, Adjustments, and Skepticism
Auditing - 1.8 CH

Moderator: Samuel Mamede, Taylor University

Auditor–AI Synergy and Mitigation of Heuristics
Chih-Jen Hsiao, The University of Memphis
Discussant: Yunyue Chen, New York University Shanghai

Can Being Too Detail-Oriented be Detrimental? Construal Theory and Auditor Skepticism in a Cross-Cultural Experiment
Janean Rundo, Bowling Green State University
Andy Garcia, Bowling Green State University
Pascal Bizarro, Bowling Green State University
Michael Killey, Bowling Green State University
Discussant: TBD

Audit Adjustments and Properties of Earnings in Private Firms
Dennis Sundvik, Hanken School of Economics
Henrik Hoglund, Hanken School of Economics
Jesper Haga, Hanken School of Economics
Discussant: Stefan Slavov, San Diego State University

1.03: Asset Impairments, Reversals, and Reporting Quality
Accounting - 1.8 CH

Moderator: Emily Shafron, Texas A&M University–College Station

Accounting for Recovery: Asset Impairment Reversals, Disclosure, and Price Discovery
Wenyi Dong, The Chinese University of Hong Kong
Peng-Chia Chiu, The Chinese University of Hong Kong
Yinglei Zhang, The Chinese University of Hong Kong
Zili Zhuang, The Chinese University of Hong Kong
Discussant: Zeyun (Jeff) Chen, Texas Christian University

Predicting Goodwill Impairments with Financial Data and Textual Analysis
Devendra Kale, University of Rhode Island
Paul Ahn, Hult Business School
Discussant: TBD

Recurring Non-Operating Events: Examination of The Determinants of Frequent Impairments
Maria Rykaczewski, Arizona State University
Junjun Liu, The University of Alabama in Huntsville
Discussant: Emily Shafron, Texas A&M University–College Station

1.04: Adaptation and Oversight: Board Governance Across Pyramidal Groups, Diversity Compliance, and M&A Integration
Accounting - 1.8 CH

Moderator: Michael Mowchan, Baylor University

Board Governance of Affiliate firms in Pyramidal Groups: Evidence from the Hong Kong Stock Market
Michelle Lowry, Virginia Tech
C.S. Agnes Cheng, The University of Oklahoma
Discussant: Thomas Hansen, Virginia Commonwealth University

Beyond the Matrix: The Consequences of Nasdaq’s Board Diversity Disclosure Rules
Kaschia Wade, University of Kentucky
Discussant: Ching-Chuan Wang, University of Utah

Audit Committee Retention following Mergers and Acquisitions
Deanie Chaudoin, The University of Tennessee
Jason Ashby, University of Louisiana at Monroe
Xi Ai, University of Louisville
Justin Short, The University of Tennessee
Discussant: Michael Mowchan, Baylor University

Concurrent Sessions

2.01: Editor Panel
Accounting - 1.8 CH

Moderator: TBD
Panelists: TBD

2.02: Audit Firm Strategy and Personnel Dynamics
Auditing - 1.8 CH

Moderator: Lin Xue, University of Cincinnati

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: Michelle Lowry, VirginiaTech

How Sanctioned Auditor Labor Market Consequences Impact Colleague Audit Quality
Meng Li, University of Texas at Arlington
Michael Mowchan, Baylor University
Hyun Jong Park, Temple University
Wei Zhang, University of Massachusetts Amherst
Discussant: Xi Ai, University of Louisville

Painted With the Same Brush? Audit Consequences of Allied Firmsʼ Financial Misconduct
Claudio Ferrantino, International University of Monaco
Discussant: Ying Zhang, University of Manitoba

2.03: Globalization and Information Efficiency
Accounting - 1.8 CH

Moderator: Minna Yu, Monmouth University

Accounting for Trade: On Mutual Recognition of Credentials and Cross-Border Trade
Ping Gong, Yale University
Discussant: Sudipta Basu, Temple University

Market for Corporate Control, Stock Market Feedback, and Investment Efficiency: Evidence from International M&A Laws
Jong Park, University of South Florida
Jeong-Bon Kim, Simon Fraser University
Jay Lee, University of Massachusetts Boston
Bo Xu, Harbin Institute of Technology
Discussant: TBD

Income Statement Presentation and Information Asymmetry: International Evidence
Ahmet Kurt, Bentley University
Discussant: Min Liu, South Dakota State University

Concurrent Sessions

3.01: Panel
Accounting - 1.8 CH

Moderator: TBD
Panelists: TBD

3.02: ESG Risk, Stakeholder Relations, and Market Perceptions
Finance - 1.8 CH

Moderator: Esther Fiattor, Bangor University

Unlocking Environmental, Social, and Governance Risk After IPO Share Lockups
Devendra Kale, University of Rhode Island
Sriram Villupuram, The University of Texas at Arlington
Grace Qing Hao, The University of Texas at Arlington
Discussant: Christian Schoendeling, RWTH Aachen University

The Effect of Climate Risk Exposure on Customer Concentration: The Diverging Role of Corporate and Government Customers
Martin (Myung-Sub) Kim, Saint Joseph’s University
Discussant: Esther Fiattor, Bangor University

Biodiversity Risk Exposure and Analystsʼ Forecasts Behaviour
Harrison Guo, University of Western Australia
Rui Zhong, University of Western Australia
Yihui Lan, University of Western Australia
Discussant: Zhiyong Wang, West Virgina University

3.03: Banking and Financial Institutions
Accounting - 1.8 CH

Moderator: Deborah Anquandah, University of Illinois at Urbana-Champaign

Do Depositors Monitor Banks Using Accounting Information? Evidence from the EDGAR Log File
Isabella Brancaccio, Bocconi University
Discussant: Deborah Anquandah, University of Illinois at Urbana-Champaign

Environmental Deregulation and Financial Statement Verification in Bank Lending
Samuel Rosen, Temple University
Sudipta Basu, Temple University
Wei Wang, Temple University
Yujie Ma, Temple University
Discussant: Joon Ho Kong, Stevens Institute of Technology

Panel: Sustainability Research in Accounting: Evidence, Challenges, and Opportunities
Accounting - 1.8 CH

Moderator: TBD
Panelists: TBD

Concurrent Sessions

4.01: Panel Preparing Globally Minded Accountants in the Age of GenAI
Accounting - 1.8 CH

Moderator: TBD
Panelists: TBD

4.02: Investment and Disclosure Decisions
Accounting - 1.8 CH

Moderator: Maria Rykaczewski, Arizona State University

Dividend-Paying Stocks in Insurersʼ Investment Portfolios
Tong Yu, University of Cincinnati
Ghon Rhee, University of Hawaii
Zhenzhen Sun, University of Massachusetts Dartmouth
Discussant: Tomas Milo, McGill University

Intimate Partner Violence Laws and Corporate Labor Investment Decisions
David Godsell, University of Illinois at Urbana-Champaign
Deborah Anquandah, University of Illinois at Urbana-Champaign
Discussant: Maria Rykaczewski, Arizona State University

Cryptocurrency Exchange Proof of Reserve Disclosures: Early Evidence
Steven Maex, George Mason University
Adi Masli, The University of Kansas
Stefan Slavov, San Diego State University
Discussant: Claudio Ferrantino, International University of Monaco

4.03: Managerial Opportunism
Accounting - 1.8 CH

Moderator: Ying Zhang, University of Manitoba

Consumer Product Recalls: Corporate Reputation and Strategic Timing of Announcements
Alice Lee, Fairfield University
Dmitri Byzalov, Temple University
Sudipta Basu, Temple University
Discussant: Ying Zhang, University of Manitoba

Corruption, Migration, and Corporate Indebtedness: Innovative Determinants of Capital Structure with Implications for International Accounting and Governance
Samuel Mamede, Taylor University
Discussant: Manish Parmar, Temple University

 IAS Section Awards and Recognition Lunch

Concurrent Sessions

5.01: Accounting Standards and Presentation
Accounting - 1.8 CH

Moderator: Lucy Chen, Villanova University

Adoption of Accounting for Current Expected Credit Losses and Reporting of Internal Control Weakness
Changjiang Wang, University of Cincinnati
Gopal Krishnan, Bentley University
Radhika Majeji, Bentley University
Discussant: Thomas Hartmann-Wendels, Leasing Research Institute

Leasing vs. Debt: The Impact of IFRS 16 on Firm Financing Decisions and Managerial Incentives
Thomas Hartmann-Wendels, University of Cologne
Mario Hendriock, University of Cologne
Hendrik Kussmaul, University of Cologne
Discussant: Lucy Chen, Villanova University

5.02: Corporate Tax Strategy, Resource Allocation, and Value Creation
Tax - 1.8 CH

Moderator: Dana Nugent, Fairfield University

AI-Driven Analysis of Effective Tax Rates in M&A Transactions: Evidence from GAAP and Synthetic Cash Models
Gordon Leeroy, The University of Texas at Austin
Wesley Leeroy, University of Pennsylvania
Discussant: Pu Gu, Boston College

Corporate Tax Avoidance and CSR Investments: A Tale of Internal Resource Allocation vs.Tax Savings Incentives
Weiran (Katherine) Yan, California State University San Marcos
Ryan Huston, Texas Tech University
Andrea Romi, Texas Tech University
Discussant: Dana Nugent, Fairfield University

Valuation and Risk Implications of Deviation from Optimal Levels of Tax Avoidance
Weiran (Katherine) Yan, California State University San Marcos
Discussant: TBD

5.03: Regulation and the Real Effects on Labor and the Workplace
Accounting - 1.8 CH

Moderator: Kaschia Wade, University of Kentucky

SEC Oversight and Workplace Safety
Yufan Dong, Case Western Reserve University
Meng Li, The University of Texas at Arlington
Discussant: Samuel Mamede, Taylor University

Recreational Marijuana Legalization, Labor Adjustment Costs, and Cash Holdings
Doyeon Kim, Yonsei University
Sumi Jung, Yonsei University
Discussant: Kaschia Wade, University of Kentucky

5.04: Beyond Compliance: Unpacking the Effects of Audit Regulation and the Value of Supply Chain Expertise
Auditing - 1.8 CH

Moderator: Chang Woo (Mark) Hong, Arizona State University

Do Mandated Checklists Enhance Audit Quality? Evidence from a Natural Experiment
Nagarjun S, Indian Institute of Management Udaipur
Gopal Krishnan, Bentley University
Bhavya Singhvi, Indian Institute of Management
Discussant: Chang Woo (Mark) Hong, Arizona State University

Supply Chain Expertise in Audit Clans and Its Impact on Audit Quality
Nan Zhou, University of Cincinnati
Wang Dong, Zhejiang University
Ziyue Wang, Iowa State University
Discussant: Dennis Sundvik, Hanken School of Economics

Do PCAOB Inspections Induce Real Earnings Management?
Chih-Jen Hsiao, The University of Memphis
Zabihollah Rezaee, The University of Memphis
Discussant: Jason Bangert, University of Cincinnati

6.01: ESG Governance and Disclosure under Strategic Change
Accounting - 1.8 CH

Moderator: Yueting (Evette) Liu, University of Cincinnati

Do Frequent Executive Changes Undermine Esg Disclosure: Evidence From S&P 500 Firms Under Strategic Dynamism
Christian Schoendeling, RWTH Aachen University
Carolin Krieweth, RWTH Aachen University
Malte Brettel, RWTH Aachen University
Discussant: TBD

Cross-Border Signals: How Do Foreign Institutional Investors Respond to Symbolic and Substantive Sustainability
Fujie Zhao, The University of Western Australia
Joey Yang, University of Mary Washington
Rui Zhong, Kent State University
Discussant: Yueting (Evette) Liu, University of Cincinnati

6.02: The Price of Trust: Unpacking the Causes and Consequences of Audit Fees and theInfluence of Political Systems
Auditing - 1.8 CH

Moderator: Nagarjun S., Indian Institute of Management Udaipur

Democracy and Audit Pricing
Joon Ho Kong, Stevens Institute of Technology
Manthos Delis, Audencia Business School
Iftekhar Hasan, Fordham University
Discussant: Ziyue Wang, Iowa State University

Abnormal Audit Fees: Cause of Impaired Audit Quality or Consequence of Unobserved Factors? Evidence from Robust Measures and Causal Analyses
Chih-Jen Hsiao, The University of Memphis
Discussant: Nagarjun S., Indian Institute of Management Udaipur

A Semantic Approach in Detecting Accounting Fraud: Document Embeddings
Ying Zhang, University of Manitoba
Zhaoque Zhou, University at Albany, SUNY
Discussant: Brian Burnett, University of North Carolina

6.03: Peer Disclosure and Information Processing Costs
Accounting - 1.8 CH

Moderator: Yeyang Zhou, The University of Oklahoma

Mandatory XBRL Filings and Individual Ownership for Foreign Private Issuers
Tomas Milo, McGill University
Discussant: TBD

Peer MD&A Risk Disclosure and Analystsʼ Earnings Forecast Accuracy: Evidence from China
Minna Yu, Monmouth University
Ziyao San, York University
Shuai Wang, Zhongnan University of Economics and Law
Ling Zhou, The University of New Mexico
Discussant: Yeyang Zhou, The University of Oklahoma

The Price of Peer Disclosure: OTC Transparency and IPO Pricing
Ching-Chuan Wang, The University of Utah
Discussant: Jong Park, University of South Florida