Thursday, January 27, 2022 - PhD New/Faculty Doctoral Consortium
8:30 am – 5:00 pm  PST IAS PhD/New Faculty Consortium

10:00 – 10:30 am PST Morning Break

1:00 – 2:30 pm PST Lunch

5:30 – 6:30 pm PST Welcome Reception

Friday, January 28, 2022 - 2022 International Accounting Section Midyear Meeting

7:00 am – 8:15 am PST

Breakfast

8:30 am – 10:00 am PST

Plenary Panel: Academic Research in Auditing and Assurance to Support IASB 

Moderator: Elizabeth A. Gordon, Temple University

Panelists:  

Holger Erchinger, Partner, KPMG LLP, New York

Natalie Klonaridis, Deputy Director, International Auditing and Assurance Standards Board

Paul Michas, University of Arizona

Linda A. Myers, University of Tennessee
 

10:00 am - 10:30 am PST Break sponsored by Journal of International Accounting, Auditing & Taxation 
10:30 am– 11:30 am PST CONCURRENT SESSIONS:
Financial Disclosure and Linguistic Analysis
Macroeconomics and Earnings Disclosure
Voluntary Disclosure
Prediction Systems for Fraud and Failure

11:30 am – 12:45 pm PST Lunch: Update from the SEC’s Office of Chief Accountant
Speaker: Paul Munter - Acting Chief Accountant, SEC

1:00 pm – 2:30 pm PST Sustainability in Accounting - Researching and Teaching ESG

1:00 pm – 2:30 pm PST

CONCURRENT SESSIONS:
Audit in International Contexts
Reporting Requirements, ESG Investments, and Financial Outcomes
Market Structure and Financial Reporting

2:30  pm– 3:00 pm PST Afternoon Break

3:00 pm -4:30 pm PST Declining Enrollment in Accounting Programs and Offered Solutions

3:00 pm – 4:30 pm PST

CONCURRENT SESSIONS:
Accounting Information and Firm Risk Assessment
CSR/ESG Reporting and Accounting Quality
Auditng Reporting Requirements

5:00  pm– 6:00 pm PST Junior Faculty Mentoring Session

6:00 pm– 7:00 pm PST Reception


 

Saturday, January 29, 2022 - 2022 International Accounting Section Midyear Meeting

7:00 am – 8:15 am PST Breakfast

8:30 am – 10:00 am PST JIAR Plenary

10:00 am - 10:15 am PST Break
10:15 am – 11:45 am PST Panel: The Effect of Covid 19 on Auditing and Lessons Learned

10:15 am -11:45am PST CONCURRENT SESSIONS
Audit Quality Drivers
Globalization and IFRS
CSR/ESG Disclosure

11:45 am – 1:00 pm PST

Lunch with Incoming AAA President Mark Dawkins

1:30 am – 3:00 pm PST Panel – The Review Process: A 360 Degree View

1:30 pm – 3:00 pm PST CONCURRENT SESSIONS:
Institutional Factors and Information Content
Audit Environment and Audit Quality
Effect of ESG Reporting on Investors and Analysts

Friday, February 4, 2022 - 2022 International Accounting Section Virtual Midyear Meeting

6:00 pm – 7:00 pm EST

Timeliness of Earnings

7:30 pm – 8:30 pm EST

Earnings Management and Impairments

9:00 pm – 10:30 pm EST

Human Capital Effects in Audit and Tax

Saturday, February 5, 2022 - 2022 International Accounting Section Virtual Midyear Meeting

9:00 am – 10:30 am EST

Earnings Announcements: Information Content and Earnings Management

11:00 am – 12:00 pm EST

Causes and Effects of Financial Reporting Quality