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Meeting Agenda

Thursday, January 28, 2021 - IAS PhD/New Faculty Consortium

10:45 am-3:00 pm EST	IAS PhD/New Faculty Consortium Accounting-3.4 CH

10:45 am-11:00 am EST	Welcome and Opening Remarks Maria Vulcheva, Florida International University

11:00 am-12:00 pm EST	Panel “The All-Important Literature Review” Donna Street, University of Dayton, USA Elmar Venter, University of Pretoria, South Africa Andrei Filip, ESSEC Business School, France Sebastian Hoffman, University of Edinburgh, UK

12:10 pm-1:00 pm EST	Break-Out Session Moderators: Grace Pownall, Emory University Holger Daske, University of Mannheim Patrick Hopkins, Indiana University Pietro Bianchi, Florida International University

1:00 pm- 2:00 pm EST	Presentation “The Publication Process” Katherine Schipper, Duke University

2:10 pm – 3:00 pm EST	PhD/Junior Faculty Mentoring Session

Friday, January 29, 2021

7:00 am-8:00 am EST	1.01 Audit Quality and Institutional Factors Auditing - 1.2 CH Moderator: Xiaochi Ge, City, University of London Agency Conflicts and the Demand for Perceived Audit Quality in Microfinance Institutions Gordon Mwintome, University of Agder Stephen Zamore, University of Agder Joseph Agana, University of Agder Roy Mersland, University of Agder Samuel Anokye Nyarko, Université libre de Bruxelles and University of Agder Discussant: Xiaochi Ge, City, University of London Does More Competition Improve the Incumbent’s Audit Quality? Evidence from the Emergence of Second-Tier Audit Firms in China Xiaochi Ge, City, University of London Pawel Bilinski, City, University of London Arthur Kraft, City, University of London Discussant: Stephen Zamore, University of Agder

8:15 am-9:15 am EST	Plenary Session: Academic Research Needs to Support IASB Post-implementation Reviews of Standards Accounting-1.2 CH Speaker: Ann Tarca IFRS Foundation Welcome Judy Beckman, IAS President, University of Rhode Island The IASB relies on academic research in its standard setting process. Factors this session is intended to include a focus on research/practice interactions in accounting.

9:15 am-10:05am EST	Panel: Follow-Up Session Accounting- 1.0 CH Moderator: Katherine Schipper, Duke University Panelists: Holger Erchinger, Partner KPMG LLP, New York Paul Munter, US Securities and Exchange Comm Ann Tarca, IFRS Foundation

10:30 am-11:30 am EST	2.01 Financial Reporting Comparability Accounting - 1.2 CH Moderator: Manuel Herkenhoff, University of Münster Are Cross-Border Listed Firms’ IFRS-Based Financial Reports Comparable? Ho-Tan-Phat Phan, G. d’Annunzio University of Chieti-Pescara Francesco De Luca, G. d’Annunzio University of Chieti-Pescara Jenice J. Prather-Kinsey, The University of Alabama at Birmingham Discussant: Chuong Do, University of Nevada, Reno For Better or Worse? Financial Reporting Harmonization and Transnational Information Transfers Manuel Herkenhoff, University of Münster Martin Nienhaus, Goethe University Discussant: Kyungeun Kwon, Virginia Commonwealth University

10:30 am-12:00 pm EST	2.02 CSR and Sustainability Accounting - 1.8 CH Moderator: Sunita S. Rao, Washburn University Board Attributes and Companies’ Choice of Sustainability Assurance Providers Kholod Alsahali, University of East Anglia Ricardo Malagueno, University of East Anglia Ana Cristina Marques, University of East Anglia Discussant: Sunita S. Rao, Washburn University Does Climate Change Transparency Affect Capital Flows? Evidence from Mandatory Greenhouse Gas Emissions Disclosure Viktoriya Zotova, University of Maryland College Park Discussant: Ana Cristina Marques, University of East Anglia The Evolution of Sustainability Reporting Textual Disclosure: Evidence from the Largest U.S. Corporations Sunita S. Rao, Washburn University Karthik Srinivasan, The University of Kansas Discussant: Viktoriya Zotova, University of Maryland College Park

1:30 pm-3:00 pm EST	3.01 Audit Quality: International Evidence Auditing - 1.8 CH Moderator: Ben Le, The University of Tennessee at Martin Audit Quality, Earnings Management and Cost of Equity Capital: Evidence from a Developing Market Ben Le, The University of Tennessee at Martin Paula Moore, The University of Tennessee at Martin Discussant: Oksana Kim, Minnesota State University Mankato Import Substitution: Implications for Auditors Oksana Kim, Minnesota State University Mankato Anna Alon, University of Agder Discussant: Savannah Guo, University of Nevada, Reno Too Busy to Care? An Examination of the Effect of Audit Partner Work Overload on Audit Quality Savannah Guo, University of Nevada, Reno Ning Hu, Southwestern University of Finance and Economics Qianwen Zheng, Southwestern University of Finance and Economics Discussant: Ben Le, The University of Tennessee at Martin

3:00 pm-4:00 pm EST	Virtual Reception/Social Networking Session

5:30 pm -7:00 pm EST	JIAR Plenary Session Accounting - 1.8 CH Modeartor: Steve Lin, University of Memphis The State Expropriation Risk and Pricing of Foreign Earnings Ibrahim Siraj, Long Island University - CW Post Campus Iftekhar Hasan, Fordham University University of Sydney, and Bank of Finland Amine Tarazi, University of Limoges Qiang Wu, Hong Kong Polytechnic University Discussant: Stefano Cascino, London School of Economics and Political Sciences The Interaction Effect of Foreign Language and Obedience Pressure on Ethical Judgment in Accounting Satoshi Sugahara, Kwansei Gakuin University Nishinomiya, Hyogo Noriyuki Tsunogaya, Nagoya University Jong-Hoon Kim, Senshu University Discussant: Elaine Wang, University of Massachusetts at Amherst

7:00 pm-8:00 pm EST	Virtual Reception/Social Networking Session

8:30 pm-9:30 pm EST	4.01 Governance Accounting - 1.2 CH Moderator: Neerav Nagar, Indian Institute of Management Ahmedabad Spillover Effects of CSR Disclosure Regulations across Lending Relationships Lynn Linghuan Wang, The Hong Kong University of Science and Technology Discussant: Oksana Kim, Minnesota State University Mankato Internal Corporate Governance and Cash Flow Manipulation Neerav Nagar, Indian Institute of Management Ahmedabad Mehul Raithatha, Indian Institute of Management Indore Discussant: Recep Pekdemir, University of Wisconsin–La Crosse

Saturday, January 30, 2021

7:00am-8:00 am EST	5.01 Auditor Assurance and Investigation Auditing - 1.2 CH Moderator: Christopher Oehler, Goethe University Causal Evidence on the Effects of Enforcement Investigations Marius F. Gros, Universität Bremen Martin Nienhaus, Goethe University Christopher Oehler, Goethe University Discussant: Joseph Agana, University of Agder Use of Experts in Key Audit Matters Joseph Agana, University of Agder Discussant: Christopher Oehler, Goethe University

8:30 am-9:30 am EST	Welcome and Question and Answer Session Based on previously recorded presentation: "Robot-proofing Accounting Students" Accounting - 1.2 CH Speaker: Keryn Chalmers, Swinburne University

9:45 am-11:00 am EST	Plenary Panel: Worldwide Challenges Calling for Research in Auditing and Ethics Regulatory Ethics - 1.5 CH Moderator: Holger Erchinger, Partner KPMG LLP, New York Panelists: Anna Gold, Vrije Universiteit Amsterdam Brett James, International Auditing and Assurance Standards Board (IAASB) Gwenda Jensen, International Public Sector Accounting Standards Board (IPSASB) Diane Jules, International Ethics Standards Board for Accountants

11:30 am-1:00 pm EST	6.01 Earnings Information Accounting- 1.8 CH Moderator: Chang Zhao, University of St.Gallen Earnings Disclosure Activity via Twitter of the S&P 500 Firms: An Analysis of Information Content and Audience Response Jamie Johnston, University of St.Gallen Discussant: Gilberto Marquez-Illescas, The University of Rhode Island Non-IFRS Earnings Information in Financial Highlights of Annual Reports—Evidence from Australia Chang Zhao, University of St.Gallen Tami Dinh, University of St.Gallen Helen Kang, UNSW Sydney Discussant: Ben Le, The University of Tennessee at Martin Market Reaction to Restatements Attributed to Violations of Principles and Rules Based Accounting Standards Steve Wen-Jen Lin, The University of Memphis Discussant: Hong Kim Duong, Old Dominion University

11:30 am-1:00 pm EST	6.02 Key Audit Matters and Auditor Perceptions Auditing - 1.8 CH Moderator: Cristina Florio, University of Verona Differential Post-Reform Impacts: U.K. and Italian Auditors’ Perceptions And Experience After the Implementation of the EU Audit Directive (2016) Michael Kend, RMIT University Giulia Leoni, University of Genoa Cristina Florio, University of Verona Discussant: Paul Andre, University of Lausanne Understanding the Determinants of Key Audit Matters Gordon Mwintome, University of Agder Anna Alon, University of Agder Stephen Zamore, University of Agder Joseph Agana, University of Agder Discussant: Cristina Florio, University of Verona Interlocked Audit Partners and Board Directors: An Examination of Financial Reporting Quality Valeria Volpentesta, University of Lausanne Paul Andre, HEC Lausanne Discussant: Gordon Mwintome, University of Agder

1:30 pm-2:30 pm EST	7.01 Education Track Accounting - 1.2 CH Moderator: Mahendra Gujarathi, Bentley University CPA Evolution: Emerging Specialization in the U.S. Public Accountancy Recep Pekdemir, University of Wisconsin–La Crosse Ayca Zeynep Suer, Istanbul University Discussant: Mahendra Gujarathi, Bentley University The Implementation of Inline XBRL (iXBRL) and the IFRS-Based XBRL Taxonomy in the EU and U.S.—The Case of SAP SE. Kristine M. Brands, United States Air Force Academy Mark A. Holtzblatt, Cleveland State University Discussant: Oksana Kim, Minnesota State University, Mankato

1:30 pm-3:00 pm EST	7.02 Other Issues in Auditing Auditing - 1.8 CH Moderator: Huichi Huang, North Dakota State University Determinants and Consequences of Audit-Firm Profitability: Evidence from Key Audit Matters Zeyun (Jeff) Chen, Texas Christian University Anastasios Elemes, ESSEC Business School Ole-Kristian Hope, University of Toronto Aaron Yoon, Northwestern University Discussant: Joseph Zhang, The University of Memphis Do Chief Audit Executives Matter? Evidence from Turnover Events Gerald Lobo, University of Houston Meng Lyu, Fudan University Bing Wang, Nanjing University Joseph Zhang, The University of Memphis Discussant: Chuong Do, University of Nevada, Reno The PCAOB International Inspections Regime and Debt Contracting: Evidence from American Depositary Receipt Firms Huichi Huang, North Dakota State University Yutao Li, University of Lethbridge Discussant: Zeyun (Jeff) Chen, Texas Christian University

Note: The CPE Fields of Study curriculum is divided into twenty 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

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