Program | American Accounting Association

Please mark your calendar!

The 2016 Midyear Meeting of the Financial Accounting and Reporting Section (FARS) will be held in Newport Beach, California, at the Newport Beach Marriott Hotel & Spa on January 22-23, 2016.
Call for Submissions

We will issue a formal call for submissions in early July when we open the submission system. The submission deadline will be September 8, 2015.
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Friday, January 22, 2016

7:00 am – 11:45 am	Doctoral Consortium
Friday, January 22, 2016

7:30 am – 11:30 am	Research Methods Workshop with Continental Breakfast Statistics - 3.5 CH Instrumental Variables Methods for Applied Accounting Research Speaker: Jeffrey Wooldridge, Michigan State University
12:00 pm – 1:30 pm	Lunch Accounting - 1.0 CH At the Crossroads – Centennial Reflections and the Future of the AAA Speaker: David Burgstahler, AAA President Elect, University of Washington-Seattle
1:30 pm – 3:15 pm	Plenary Session - Panel Discussion on Refereeing and Editing Accounting - 1.5 CH Moderator: Darren Roulstone, The Ohio State University Panelist: Suraj Srinivasan, Harvard Business School; Editor, Management Science Mark Bradshaw, Boston College; Editor, Accounting Review Richard Lambert, University of Pennsylvania; Editor Journal of Financial Reporting
3:15 pm – 3:45 pm	Break
3:45 pm – 5:15 pm	Concurrent Sessions Session 1.01: Structure and Functioning of Corporate Boards Accounting - 1.5 CH Moderator: Khrystyna Bochkay, University of Miami Discussant: Rafael Copat, Rice University Board Classification and Shareholder Value: Evidence from Corporate Law Amendments. Daehyun Kim, The University of Texas at Austin Can Staggered Boards Improve Value? Evidence from the Massachusetts Natural Experiment. Robert Daines, Stanford University Xin Li, Harvard University Charles C. Y. Wang, Harvard University Do Corporate Governance Analysts Matter? Evidence From a Quasi-Natural Experiment. Nico Lehmann, Georg-August University at Goettingen Session 1.02: Factors Influencing Executive Compensation Accounting - 1.5 CH Moderator: Matthew Allyn Stallings, University of St. Thomas Executive Compensation: A Firm Life Cycle Analysis. Katharine Diane Drake, The University of Arizona Melissa Martin, University of Illinois at Chicago Discussant: Laura Wellman, Northwestern University High CEO Pay Ratios: Governance Failure or Superior Performance? Qiang Cheng, Singapore Management University Tharindra S. Ranasinghe, Singapore Management University Sha Zhao, Oakland University Discussant: Xiaoxia Peng, The University of Utah Strategic Peer Group Choice: Evidence from Mutual Peer-Designating Behavior. Jee-Eun Shin, Harvard University Discussant: Sarah Shaikh, The University of Arizona Session 1.03: Experimental Research Accounting - 1.5 CH Moderator: Nicholas Andrew Seybert, University of Maryland College Park The Effect of a Cautionary Notice on Investors' Reactions to More and Less Readable Disclosures. Lisa Koonce, The University of Texas at Austin Zheng Leitter, The University of Texas at Austin Brian Joseph White, The University of Texas at Austin Discussant: Jeffrey Hales, Georgia Institute of Technology Positive and Negative Effects of Disaggregated Reporting: An Experimental Examination of Managerial Opportunism and Capital Investment. Heba Yousef M. Abdel-Rahim, Georgia State University Jeffrey Hales, Georgia Institute of Technology Douglas E. Stevens, Georgia State University Discussant: Mark W. Nelson, Cornell University How Patterns of Past Guidance Provision Affect Investor Judgments: The Joint Effect of Guidance Frequency and Guidance Consistency. Michael Tang, New York University Shankar Venkataraman, Georgia Institute of Technology Discussant: Brian Joseph White, The University of Texas at Austin Session 1.04: Information Networks and Aggregation Accounting - 1.5 CH Moderator: You-il Chris Park, Duke University Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality. Xiumin Martin, Washington University in St. Louis Discussant: Kenneth Merkley, Cornell University CEO Networks and Information Aggregation: Evidence from Management Forecast Accuracy. Sung-Han (Sam) Lee, Iowa State University Steven Roy Matsunaga, University of Oregon Hyun (Shana) A. Hong, The University of Memphis Peter Oh, University of Southern California Discussant: Lucile Faurel, Arizona State University Peer Effects in Corporate Disclosure Decisions. Hojun Seo, Washington University Discussant: Michael J. Jung, New York University Session 1.05: Social and Monitoring Roles of Disclosure Accounting - 1.5 CH Moderator: Ole-Kristian Hope, The University of Toronto Green Disclosures? Social Media and Prosocial Behavior. Wenli Huang, Hong Kong Polytechnic University Hai Lu, The University of Toronto Barbara Su, The University of Toronto Discussant: John L. Campbell, The University of Georgia The Monitoring Effect of More Frequent Disclosure. Benedikt Downar, Technische Universitaet Muenchen Juergen Ernstberger, Technische Universitaet Muenchen Benedikt Link, Neue Masche Discussant: Ole-Kristian Hope, The University of Toronto You Can Tell Everybody: The Voluntary Disclosure and Financing of Private Firms. Stephen Adam Karolyi, Carnegie Mellon University Thomas Ruchti, Carnegie Mellon University Andrew Bird, Carnegie Mellon University Discussant: Dushyantkumar Vyas, The University of Toronto Session 1.06: Tax and Financial Reporting Accounting - 1.5 CH Moderator: Xiaoli Tian, The Ohio State University Corporate In-House Human Capital Investment in Tax Planning. Xia Chen, Singapore Management University Qiang Cheng, Singapore Management University Travis K Chow, Singapore Management University Yanju Liu, Singapore Management University Discussant: Katharine Diane Drake, The University of Arizona Corporate Tax Aggressiveness and Managerial Rent Extraction: Evidence from Insider Trading. Sung Gon Chung, Wayne State University Beng Wee Wee Goh, Singapore Management University Kiat Bee Jimmy Lee, Singapore Management University Terry J. Shevlin, University of California, Irvine Discussant: Michelle Nessa, Michigan State University The Smoothing and Informativeness of GAAP Effective Tax Rates. Paul Demere, University of Illinois at Urbana–Champaign Yue Li, University of Illinois at Urbana–Champaign Petro Lisowsky, University of Illinois at Urbana–Champaign R. William Snyder, University of Illinois at Urbana–Champaign Discussant: Xiaoli Tian, The Ohio State University
6:00 pm – 7:30 pm	Reception
Saturday, January 23, 2016

8:00 am – 9:30 am	Concurrent Sessions Session 2.01: Analytical Models Accounting - 1.5 CH Moderator: Wei Li, University of Illinois at Urbana–Champaign Bayesian Persuasion in the Presence of Discretionary Disclosure. Beatrice Michaeli, University of California, Los Angeles Henry L. Friedman, University of California, Los Angeles John Hughes, University of California, Los Angeles Discussant: Pingyang Gao, University of Chicago Dynamic Disclosures and the Secondary Market for Loans. Davide Cianciaruso, Northwestern University Dor Lee-Lo, Tel Aviv University Sri S. Sridharan, Northwestern University Discussant: Thomas Hemmer, Rice University Stewardship and Conditional Conservatism. Jonathan Bonham, Rice University Discussant: Ivan Marinovic, Stanford University Session 2.02: Governance Gatekeepers Accounting - 1.5 CH Moderator: Xi Li, Temple University Discussant: Yinghua Li, Arizona State University The Transmission of Corporate Culture: Evidence from Bank Acquisitions. Charles Boissel, HEC Paris Thomas Bourveau, Hong Kong University of Science and Technology Adrien Matray, Princeton University The Value of External Audits: Evidence from Voluntary Audits of Hedge Funds. Dichu Bao, The Hong Kong Polytechnic University Jong-Hag Choi, Seoul National University Byoung Uk Kang, The Hong Kong Polytechnic University Woo-Jong Lee, Seoul National University Takeover Defenses in the Era of Shareholder Activism. Sa-Pyung Shin, Harvard University Session 2.03: Accounting information and Economic Forecasting Accounting - 1.5 CH Moderator: Tao Ma, University of South Carolina On the Disparity between Corporate Profits and Economic Growth. Ethan Rouen, Columbia University Suresh Nallareddy, Columbia University Urooj Khan, Columbia University Business School Discussant: Michael Minnis, The University of Chicago The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth. Fabio Bredariol Gaertner, University of Wisconsin–Madison Logan B. Steele, University of Wisconsin–Madison Asad Kausar, Nanyang Technological University Discussant: Michael Minnis, The University of Chicago Aggregate Earnings: Time-Series Properties and Forecasting Models. Koren Jo, Hong Kong Polytechnic University William M. Cready, The University of Texas at Dallas Discussant: Ethan Rouen, Columbia University Business School Session 2.04: Buy-Side and Sell-Side Analysts Forecasts Accounting - 1.5 CH Moderator: Li Zhang, Rutgers, The State University of New Jersey, New Brunswick Forecasting Taxes: New Evidence from Analysts. Brian Bratten, University of Kentucky Cristi A. Gleason, The University of Iowa Lillian F. Mills, The University of Texas at Austin Stephannie A. Larocque, University of Notre Dame Discussant: Terry J. Shevlin, University of California, Irvine Target Price Forecasts: Fundamental and Non-Fundamental Factors. Peter Clarkson, University of Queensland Alexander Nekrasov, University of California, Irvine Andreas Simon, Pepperdine University Irene Tutticci, University of Queensland Discussant: Mark T. Bradshaw, Boston College Buy-Side Analysts and Earnings Conference Calls. Michael J. Jung, New York University M. H. Franco Wong, The University of Toronto Frank Zhang, Yale University Discussant: Dawn Matsumoto, University of Washington–Seattle Session 2.05: Auditors and Auditing Auditing - 1.5 CH Moderator: Jonas Heese, Harvard University Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime. Brandon Gipper, The University of Chicago Christian Leuz, The University of Chicago Mark G. Maffett, The University of Chicago Discussant: Jonas Heese, Harvard University Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior. Ole-Kristian Hope, The University of Toronto Danqi Hu, The University of Toronto Wuyang Zhao, The University of Toronto Discussant: Joshua Madsen, University of Minnesota The Economic Impact of the Employment of Foreign-Born Graduates in the Auditing Industry. Daniel Aobdia, Northwestern University Anup Srivastava, Dartmouth College Erqiu Wang, Northwestern University Discussant: Jonas Heese, Harvard University Session 2.06: Factors Facilitating Disclosure: Unraveling, Career Concerns and Regulation Taxes - 1.5 CH Moderator: Khrystyna Bochkay, University of Miami How Often Do Managers Withhold Information? Paul Ma, University of Minnesota–Minneapolis Jeremy Bertomeu, Baruch College–CUNY Ivan Marinovic, Stanford University Discussant: Zeqiong Huang, Duke University The Effects of Enhanced Disclosure Requirements on Management Guidance Accuracy and Credibility. Gregory S. Miller, University of Michigan-Ann Arbor Nayana Reiter, University of Michigan Discussant: Mani Sethuraman, Duke University Do Career Concerns Affect the Delay of Bad News Disclosure? Stephen P. Baginski, The University of Georgia John L. Campbell, The University of Georgia Lisa A. Hinson, The University of Georgia David S. Koo, University of Illinois at Urbana–Champaign Discussant: Marcus Paul Kirk, University of Florida Session 2.07: Determinants of Disclosure Accounting - 1.5 CH Moderator: Maryjane Raffaella Rabier, University of Maryland College Park Corporate Goodness as a Signaling Device? Evidence from a Quasi-Natural Experiment. Lei Gao, Iowa State University Jie (Jack) He, The University of Georgia Juan (Julie) Wu, The University of Georgia Discussant: Wenli Huang, Hong Kong Polytechnic University Does the Public Availability of Market Participants' Trading Data Affect Firm Disclosure? Evidence from Short Sellers. Danqi Hu, The University of Toronto Discussant: Liandong Zhang, City University of Hong Kong High-Quality Rank and File Employees and Financial Reporting Outcomes. Andrew C. Call, Arizona State University John L. Campbell, The University of Georgia Dan S Dhaliwal, The University of Arizona James Robert Moon, Georgia State University Discussant: Holly Yang, Singapore Management University
9:30 am – 10:00 am	Break
10:00 am – 11:30 am	Concurrent Sessions Session 3.01: Debt Contracting I Accounting - 1.5 CH Moderator: Li Zhang, Rutgers, The State University of New Jersey, New Brunswick Secured Debt and Financial Reporting Quality: Evidence from Anti- Recharacterization Laws. Thomas Bourveau, Hong Kong University of Science and Technology Yun Lou, HEC Paris Christopher Williams, University of Michigan–Ann Arbor Discussant: Peter Demerjian, University of Washington, Seattle Financial Market Developments and Management Compensation. Daniel A. Bens, INSEAD Scott Liao, The University of Toronto Barbara Su, The University of Toronto Discussant: Peter Demerjian, University of Washington, Seattle The Relation between Bank Diversification and Monitoring: The Role of Borrowers' Audited Financial Statements. Philip Berger, The University of Chicago Michael Minnis, The University of Chicago Andrew Gordon Sutherland, Massachusetts Institute of Technology Discussant: Maria Loumioti, University of Southern California Session 3.02: Accounting Attributes Accounting - 1.5 CH Moderator: Zhenhua Chen, Tulane University Managerial Discretion, Matching, and the Market. Andrew Bird, Carnegie Mellon University Thomas Ruchti, Carnegie Mellon University Discussant: Anup Srivastava, Dartmouth College Disclosure Incentives and Data Availability for Private Firms: Implications for Comparisons of Public and Private Firm Financial Reporting Quality. Darren Bernard, University of Washington, Seattle David Burgstahler, University of Washington, Seattle Devrimi Kaya, University of Erlangen-Nuremberg Discussant: Dan Givoly, The Pennsylvania State University Strategic Alliances and Earnings Commonalities. Michael Kimbrough, University of Maryland College Park Maryjane Raffaella Rabier, McGill University Discussant: Xia Chen, Singapore Management University Session 3.03: Incentives and Performance Evaluation Accounting - 1.5 CH Moderator: Frances Tice, University of Colorado Boulder Inside Debt, Financing Constraints, and Corporate Investment. Joonil Lee, Kyung Hee University Kevin J. Murphy, University of Southern California Peter Oh, University of Southern California Marshall Vance, University of Southern California Discussant: Melissa Martin, University of Illinois at Chicago Optimal Performance Targets. Korok Ray, Texas A&M University Discussant: Richard Saouma, The University of Utah Regulation of Compensation. Anya V. Kleymenova, The University of Chicago Irem Tuna, London Business School Discussant: Marshall Vance, University of Southern California Session 3.04: Disclosure and Capital Markets Accounting - 1.5 CH Moderator: Koren Jo, Hong Kong Polytechnic University Financial Reporting Quality and Noise Trading: Evidence from Chinese A-B Twin Shares. Tao Ma, University of South Carolina Discussant: Jingran Zhao, Emory University Increased Mandated Disclosure Frequency and Price Formation: Evidence from the 8-K Expansion Regulation. Brady Twedt, Indiana University Bloomington Brian P. Miller, Indiana University Bloomington Jeff Lawrence McMullin, Indiana University Bloomington Discussant: John L. Campbell, The University of Georgia Dynamic Information Externalities. Nemit Shroff, Massachusetts Institute of Technology Rodrigo Verdi, Massachusetts Institute of Technology Benjamin Yost, Massachusetts Institute of Technology Discussant: Jeffrey Ng, Singapore Management University Session 3.05: Valuation Accounting - 1.5 CH Moderator: Adrienna Huffman, Tulane University A New Approach to Evaluate M&A Prices and to Predict Goodwill Impairments. Hyung il Oh, University of Washington, Bothell Discussant: Suhas A. Sridharan, Emory University Customer Bargaining Power, Accounting Profitability, and Stock Returns. Kai Wai Hui, Hong Kong University of Science and Technology Chuchu Liang, Cornell University Eric Yeung, Cornell University Discussant: Paul Ma, University of Minnesota–Minneapolis Leaders vs. Laggards: Conditional Firm Life Cycle and its Effect on Operating and Market Performance. Brett Wooten Cantrell, The University of Mississippi Victoria Dickinson, The University of Mississippi Discussant: Adrienna Huffman, Tulane University Session 3.06: Industry, Macro Economy, and Firm Disclosure Accounting - 1.5 CH Moderator: Brooke Beyer, Virginia Polytechnic Institute and State University Industry Entry Barriers and Voluntary Disclosure. Ying Huang, The University of Texas at Austin Ningzhong Li, The University of Texas at Dallas Yong Yu, The University of Texas at Austin Discussant: Jared Jennings, Washington University Industry Sensitivity to External Forces and Firm-Level Disclosure. Ashiq Ali, The University of Texas at Dallas Dan Amiram, Columbia University Alon Kalay, Columbia University Gil Sadka, The University of Texas at Dallas Discussant: Gabriel Pundrich, Bocconi University On the Usefulness and Production of Bellwether Firms' Management Earnings Forecasts. Ayung Tseng, Indiana University Discussant: Samuel B. Bonsall, The Ohio State University Cardiff Session 3.07: Accounting Information and Real Effects Accounting - 1.5 CH Moderator: Jee-Eun Shin, Harvard University The Real Effects of Accounting Information In Operating Activities: Evidence From Strategic Alliance Agreements. Yuan Ji, George Washington University Discussant: Xi Li, Temple University The Real Effect of Financial Reporting: International Evidence. Xi Li, Temple University Discussant: Zachary R. Kaplan, The University of Chicago Real Effects of Financial Reporting Quality and Credibility: Evidence from the PCAOB Regulatory Regime. Nemit Shroff, Massachusetts Institute of Technology Discussant: Mark G. Maffett, The University of Chicago
12:00 pm – 1:30 pm	Lunch
2:00 pm – 3:30 pm	Concurrent Sessions Session 4.01: Customers and Disclosure Accounting - 1.5 CH Moderator: John L. Campbell, The University of Georgia Effect of Customers' Risk Factor Disclosures on Suppliers' Investment Efficiency. Tzu-Ting Chiu, Norwegian School of Economics Jeong-bon Kim, City University of Hong Kong Zheng Wang, City University of Hong Kong Discussant: Volkan Muslu, University of Houston Strategic Non-Disclosure of Major Customer Identity. Herita Akamah, The University of Oklahoma Discussant: John L. Campbell, The University of Georgia Customer Concentration and Public Disclosure. Steven Crawford, University of Houston Ying Huang, The University of Texas at Austin Ningzhong Li, The University of Texas at Dallas Ziyun Yang, University of Houston–Victoria Discussant: Gus De Franco, The University of Toronto Session 4 .02: Financial Reporting Regulation Accounting - 1.5 CH Moderator: Jianxin Gong, California State University, Fullerton Enhancing Loan Quality through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative. Maria Loumioti, University of Southern California Regina Wittenberg-Moerman, University of Southern California Aytekin Ertan, London Business School Discussant: Valeri Nikolaev, The University of Chicago Do Strict Regulators Increase the Transparency of the Banking System? Joao Granja, Massachusetts Institute of Technology Discussant: Dushyantkumar Vyas, The University of Toronto The Effect of Financial Reporting Regulation on Arm's Length Contracting. Matthias Breuer, The University of Chicago Katharina Hombach, Ludwig Maximilian University of Munich Maximilian Andre Müller, WHU - Otto Beisheim School of Management Discussant: Maria Loumioti, University of Southern California Session 4.03: Earnings Management Issues Accounting - 1.5 CH Moderator: Ron Shalev, New York University Rounding of Earnings Per Share and Managerial Insider Trading. Robert Kim, University of Massachusetts Boston Yong Gyu Lee, Sungkyunkwan University Gerald Lobo, University of Houston Discussant: Hoyoun Kyung, The University of Texas at Dallas The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters. Lauren Cunningham (Dreher), University of Tennessee Bret Johnson, The Ohio State University E. Scott Johnson, Virginia Polytechnic Institute and State University Ling Lisic, George Mason University Discussant: Ron Shalev, New York University The Valuation Effects of Accrual-Based Earnings Management and Real Activities Manipulation Associated with the Elimination of the Form 20-F Reconciliation Requirement. Chia-Ling Chao, National Chung Cheng University Shwu-Min Horng, National Chengchi University Discussant: Youngki Jang, The University of Texas at Dallas Session 4.04: Analyst Incentive Accounting - 1.5 CH Moderator: Lakshmana Krishna Moorthy, Rutgers, The State University of New Jersey, New Brunswick Analyst Stock Ownership and Stock Recommendations. Elio Alfonso, Florida International University Stephen Wen-Jen Lin, Florida International University Yong Yu, The University of Texas at Austin Discussant: Ke Li, The University of Toronto The Revolving-Door of Sell-Side Analysts: A Threat to Analysts' Independence? Ben Lourie, University of California, Los Angeles Discussant: Artur Hugon, Arizona State University Analysts' Monitoring Incentives across the Business Cycle. Dan S. Dhaliwal, The University of Arizona Stephen Hillegeist, Arizona State University An-Ping Lin, Singapore Management University Laura Wellman, Northwestern University Discussant: Stephannie A. Larocque, University of Notre Dame Session 4.05: Fair Value Accounting Accounting - 1.5 CH Moderator: Kalin S. Kolev, Yale University Fair Value Accounting, Earnings Volatility, and Stock Price Volatility. Igor Goncharov, Lancaster University Discussant: Kevin Ow Yong, Singapore Management University Voluntary Fair Value Disclosures beyond SFAS 157's Three-Level Estimates. Sung Gon Chung, Wayne State University Beng Wee Wee Goh, Singapore Management University Jeffrey Ng, Singapore Management University Kevin Ow Yong, Singapore Management University Discussant: Andrew Stephen McMartin, Texas A&M University Tainted Portfolios: How Accounting for Other-Than-Temporary Impairment Restricts Security Sales. Brett Wooten Cantrell, The University of Mississippi Christopher G. Yust, Texas A&M University Discussant: Kalin S. Kolev, Yale University Session 4.06: Expected Earnings and Stock Prices Accounting - 1.5 CH Moderator: Yaniv Konchitchki, University of California, Berkeley Firm Fundamentals and Variance Risk Premiums. Matthew Lyle, Northwestern University James Patrick Naughton, Northwestern University Discussant: Bin Li, The University of Texas at Dallas Firm Life Cycle, Heterogeneity in Investor Beliefs, and Stock Price Crash Risk. Lars Hamers, Maastricht University Annelies Renders, Maastricht University Patrick Vorst, Universiteit Maastricht Discussant: Ayung Tseng, Indiana University The Real-time Information Content of Macroeconomic News: Implications for Firm-level Earnings Expectations. Jose M. Carabias Palmeiro, London School of Economics and Political Science Discussant: Yaniv Konchitchki, University of California, Berkeley Session 4.07: Spillover Effects on Disclosure Accounting - 1.5 CH Moderator: Mingyue Zhang, Singapore Management University News and Corporate Bond Liquidity. Hao Jiang, Michigan State University Zheng Sun, University of California, Irvine Discussant: Anya V. Kleymenova, University of Chicago The Impact of Competition on Information Transparency: A Study of Inflation Pass-Through. Jin Xie, Chinese University of Hong Kong Discussant: Jae Bum Kim, Singapore Management University Which of These is Not Like the Other? The Role of Segment Reporting Differentiation in Determining Firm Value. Matthew A. Cobabe, Virginia Polytechnic Institute and State University Discussant: Young Jun Cho, Singapore Management University
3:30 pm – 4:00 pm	Break
4:00 pm – 5:30 pm	Concurrent Sessions Session 5.01: Debt Contracting II Accounting - 1.5 CH Moderator: Matthias Breuer, The University of Chicago State Contract Law and the Use of Accounting Information in Debt Contracts. Colleen Honigsberg, Columbia University Sharon P. Katz, Columbia University Sunay Mutlu, Kennesaw State University Gil Sadka, The University of Texas at Dallas Discussant: Regina Wittenberg-Moerman, University of Southern California Bankruptcy in Groups. William H. Beaver, Stanford University Stefano Cascino, London School of Economics and Political Science Maria Correia, London Business School Maureen McNichols, Stanford University Discussant: Carlo Maria Gallimberti, Boston College Does the End Justify the Means? Just Beating the Analysts' Consensus, Earnings Management, and CDS Markets. Aytekin Ertan, London Business School Kalin S. Kolev, Yale University Stephen Adam Karolyi, Carnegie Mellon University Discussant: Xiumin Martin, Washington University in St. Louis Session 5.02: Regulation of Financial Reporting Accounting - 1.5 CH Moderator: Daniel A. Cohen, The University of Texas at Dallas The Validity of Publicly Available Measures of Audit Quality. Evidence from the PCAOB Inspection Data. Daniel Aobdia, Northwestern University Discussant: Jieying Zhang, The University of Texas at Dallas Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Financial Reporting Choices. Angela K. Gore, George Washington University Discussant: Sunay Mutlu, Kennesaw State University Imperfect Accounting and Reporting Bias. Vivian Fang, University of Minnesota–Minneapolis Allen Huang, Hong Kong University of Science and Technology Wenyu Wang, Indiana University Discussant: Meng Li, The University of Texas at Dallas Session 6.03: Financial Reporting and Capital Markets Accounting - 1.5 CH Moderator: Naim Bugra Ozel, The University of Texas at Dallas Capital Market Development, the Strength of Financial Reporting Standards, and Trust. Henry L. Friedman, University of California, Los Angeles Discussant: Hyung il Oh, University of Washington, Bothell Do Weather-Induced Moods Affect the Processing of Earnings News? Ed deHaan, Stanford University Joshua Madsen, University of Minnesota Joseph Piotroski, Stanford University Discussant: Li Zhang, Rutgers, The State University of New Jersey, New Brunswick Private Firm Investment and Public Peer Misvaluation. Brad Badertscher, University of Notre Dame Devin M. Shanthikumar, University of California, Irvine Siew Hong Teoh, University of California, Irvine Discussant: Naim Bugra Ozel, The University of Texas at Dallas Session 5.04: International Accounting Research Accounting - 1.5 CH Moderator: Holly Yang, Singapore Management University Peer Firms' Reporting Incentives and Enhanced Overall Comparability. Donal Byard, Baruch College–CUNY Masako Darrough, Baruch College–CUNY Jangwon Suh, Long Island University Discussant: Clare Wang, Northwestern University The Disclosure Cost of SEC Registration and Market Unraveling: Evidence From Rule 144A and Yankee Bond Issues. Andrew Stephen McMartin, Texas A&M University Discussant: Rahul Vashishtha, Duke University International M&A Laws, Market for Corporate Control, and Accounting Conservatism. Wei Wang, University of Missouri Inder K. Khurana, University of Missouri Discussant: Valeri Nikolaev, The University of Chicago Session 5.05: Disclosure Regulation Accounting - 1.5 CH Moderator: Salman Arif, Indiana University Protection of Proprietary Information and Voluntary Disclosure: Evidence from State Trade Secrets Laws. Dan S Dhaliwal, The University of Arizona Yan Li, National University of Singapore Yutao Li, University of Lethbridge Discussant: Charles Shi, National University of Singapore The Real Effects of Mandatory Non-Financial Disclosures in Financial Statements. Hans Christensen, The University of Chicago Eric Floyd, Rice University Lisa Liu, The University of Chicago Mark G. Maffett, The University of Chicago Discussant: Salman Arif, Indiana University The Information Content and Investor Reaction to SEC Disclosures by Foreign Firms. Audra Boone, U.S. Securities and Exchange Commission Kathryn Schumann, James Madison University Joshua Tyler White, The University of Georgia Discussant: Charles Shi, National University of Singapore Session 5.06: Accounting Quality and Internal Controls Accounting - 1.5 CH Moderator: Maria Loumioti, University of Southern California Accounting Quality and Debt Concentration: Evidence from Internal Control Weakness Disclosures. Ningzhong Li, The University of Texas at Dallas Yun Lou, HEC Paris Clemens Otto, HEC Paris Regina Wittenberg-Moerman, University of Southern California Discussant: Thomas Ruchti, Carnegie Mellon University Attention Please: How Does Audit Committee Directors' Uneven Attention among Multiple Directorships Affect Firms' Earnings Quality? He Huang, Yeshiva University Gerald Lobo, University of Houston Chong Wang, University of Kentucky Jian Zhou, University of Hawaii at Manoa Discussant: Thomas Ruchti, Carnegie Mellon University Venture Capital and the Disclosure of Material Weaknesses in Internal Control. Douglas Cumming, York University Lars Helge Hass, Lancaster University Linda Ann Myers, University of Arkansas, Fayetteville Monika Tarsalewska, University of Exeter Business School Discussant: Nico Lehmann, Georg-August University at Goettingen Session 5.07: Disclosure and the Market Accounting - 1.5 CH Moderator: Gus De Franco, The University of Toronto Slow Diffusion of State-Level Information and Return Predictability. Jawad Addoum, University of Miami Alok Kumar, University of Miami Kelvin Law, Tilburg University Discussant: Frank Heflin, Florida State University Opportunity Knocks But Once: Delayed Disclosure of Financial Items in Earnings Announcements and Analyst and Investor Neglect of Earnings News. Yifan Li, University of California, Irvine Alexander Nekrasov, University of California, Irvine Siew Hong Teoh, University of California, Irvine Discussant: Frank Heflin, Florida State University Qualitative Management Disclosures and Market Sentiment. Khrystyna Bochkay, University of Miami Valentin Dimitrov, Rutgers, The State University of New Jersey, New Brunswick Discussant: Gus De Franco, The University of Toronto

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org.

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We would like to thank the Grant Thornton LLP for its generous support in sponsoring the 2016 FARS Midyear Meeting.

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