Hilton, Lobby Level, Herb n’ Kitchen, Private Dining Room 1
PANEL SESSIONS
6 .01 Developing Our Publications Ethics Policies: Opportunities for Input Hilton, 2nd Floor, Gramercy West
Moderator: Terry Shevlin, University of California, Irvine
Panelists: Eva Labro, The University of North Carolina at Chapel Hill Judy Luther, Informed Strategies
Mary Curtis, University of North Texas
6 .02 Visualization: A Picture Is Worth a Thousand Words Hilton, 3rd Floor, Mercury Ballroom
Moderator: Robyn Raschke, University of Nevada, Las Vegas Panelists: Charles Hooper, BIAlytics
Lee Feinberg, DecisionViz Steve Rainey, KPMG
Sheri Fedokovitz, Deloitte & Touche LLP 6 .03 Big Data Cases in the Classroom
Hilton, 2nd Floor, Beekman
Moderator: Gail Hoover King, Purdue University Northwest Panelists: Ann Dzuranin, Northern Illinois University
Amy Igou, University of Northern Iowa Diane Janvrin, Iowa State University Marinilka Barros Kimbro, Seattle University Daniel O’Leary, University of Southern California D. Scott Showalter, North Carolina State University
6 .04 Accounting for Mergers and Acquisitions: Do Investors Get the Information They Need?
Sheraton, 2nd Floor, Metropolitan East Moderator: Robert Hodgkinson, ICAEW
Panelists: Amir Amel-Zadeh, University of Cambridge Trevor Harris, Columbia University Paul Healy, Harvard University
6 .05 Social Networking Opportunities for Research and Teaching Location to be Announced
Moderator: Les E. Heitger, Missouri State University
TUESDAY, AUGUST 9, 2016
6 .06 The Past and Future of Accounting Regulation Hilton, 3rd Floor, Sutton North
Moderator: Sudipta Basu, Temple University Panelists: Robert H. Colson, Baruch College–CUNY
Robert H. Herz, Columbia University
Thomas A. King, Case Western Reserve University Gregory B. Waymire, Emory University
6 .07 IFRS Adoption across Japan, Korea, and Taiwan Sheraton, 2nd Floor, Empire East
Moderator: Shyam Sunder, Yale University Panelists: Jongsoo Han, Ewah Womens University
Thomas J. Linsmeier, Financial Accounting Standards Board Chi-Chun Liu, National Taiwan University
Yoshihiro Tokuga, Kyoto University Masaki Yoneyama, University of Tokyo
6 .08 The Power and Accessibility of Text Analytics Sheraton, 2nd Floor, Empire West
Moderator: Rajendra P. Srivastava, The University of Kansas Panelists: Eric E. Cohen, PricewaterhouseCoopers
Timothy Loughran, University of Notre Dame Bill McDonald, University of Notre Dame
Kevin Moffitt, Rutgers, The State University of New Jersey, Newark Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark 6 .09 Future CPAs Are Key to the Future of Financial Planning
Hilton, 2nd Floor, Regent Moderator: Sarah Bradley, AICPA Panelists: Marc Minker, CBIZ MHM, LLC
Susan Tillery, Paraklete Financial, Inc.
6 .10 Contemplative, Creative, and Reflective Practices for Accounting Educators Hilton, 2nd Floor, Sutton South
Moderator: Susan M. Curtis, University of Illinois at Urbana–Champaign Panelists: Billie M. Cunningham, University of Missouri
Susan M. Curtis, University of Illinois at Urbana–Champaign Marsha M. Huber, Youngstown State University
Richard Newmark, University of Northern Colorado Dan Stone, University of Kentucky
6 .11 Certifications Available to Two-Year College Students That Provide Valuable Workplace Skills
Hilton, 2nd Floor, Sutton Center
Moderator: Markus Ahrens, St. Louis Community College, Meramec Panelists: Markus Ahrens, St. Louis Community College, Meramec
Cathy J. Scott, Navarro College Carol Yacht, McGraw-Hill Education
CONCURRENT SESSIONS
6 .12 Factors Affecting Whistleblowing Sheraton, Lower Level, Flatiron Moderator: Thomas Clausen, Arizona State University
Whistle-Blowing: A Study of Auditors’ Decision-Making. Sai-Chung Ngan, Fanshawe College; Hsinyu Chen, No Affiliation Discussant: Chad Simon, Utah State University
Does Well-Being and the Outcome for Prior Whistleblowers Impact the Likelihood of Others’ Blowing the Whistle? Steve Kaplan, Arizona State University; Carly Moulang, Monash University; Maria Strydom, Monash University
Discussant: Ling Harris, University of South Carolina
Can Using the Internal Audit Function as a Training Ground for Management Deter Internal Auditor Fraud Reporting? Christopher Kevin Eller, Appalachian State University; Alisa G. Brink, Virginia Commonwealth University
Discussant: Shawn J. Gordon, University of Illinois at Urbana–Champaign 6 .13 Taxes and Dealings with the Tax Authority
Hilton, 2nd Floor, Bryant Moderator: Roy Clemons, New Mexico State University
Knowledge Spillover of Tax Litigation among Networked Firms. Hyunkwon Cho, University of Houston; Sungsil Lee, University of Houston;
Janet A. Meade, University of Houston
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TUESDAY, AUGUST 9, 2016
Determinants of Private Letter Rulings. Erik Devos, The University of Texas at El Paso; David Farber, The University of Texas at El Paso; Li He, The University of Texas at El Paso; Shofiqur Rahman, New Mexico State University
Discussant: Brett Govendir, The University of Technology Sydney
IRS Enforcement and Corporate Tax Avoidance: Additional Empirical Evidence. Akinloye Akindayomi, The University of Texas Rio Grande Valley; Hussein Warsame, University of Calgary
Discussant: Ashley Nicole West, Texas Tech University 6 .14 Taxes and Financial Reporting
Hilton, 2nd Floor, Clinton Moderator: Erik Beardsley, Texas A&M University
Tax Haven Incorporation and Financial Reporting Transparency. Christina Lewellen, Florida State University Discussant: Erik Beardsley, Texas A&M University
Tax Accounts, Earnings Persistence, and the Direction of Sales Changes. Rajiv D. Banker, Temple University; Joshua Khavis, Temple University; Pamela Kuperstein, Temple University
Discussant: Mehmet Cemil Kara, Texas A&M University
The Impact of Corporate Tax Avoidance on Analyst Coverage and Forecasts. Guanming He, University of Warwick; Mengbing Ren, University of Warwick; Richard Taffler, University of Warwick
Discussant: Paul Mason, Baylor University 6 .15 Industry Specialist Auditors
Hilton, 3rd Floor, Petit Trianon Moderator: Genevieve Scalan, Texas A&M University
What Do Unit Audit Fees Represent, Ability or Risk? Korean Evidence. Hyun Ah Kim, Korea University; Seok Woo Jeong, Korea University Discussant: Julie Petherbridge, Mercer University
Audit Quality Improvements on the Path to Becoming an Industry Specialist: Theory and Evidence. Esther Gal-Or, University of Pittsburgh;
Ronen Gal-Or, Northeastern University Discussant: Hua Xin, University of Louisville
Big N Auditor Concentration and Information Externalities. Xudong Li, Monmouth University Discussant: Zvi Singer, McGill University
6 .16 Audit Teams and Audit Quality Hilton, 3rd Floor, Rendezvous Trianon Moderator: Li Lily Brooks, Washington State University
Does More Cooperation Experience between the Two Engaged Audit Partners Lead to Higher Audit Quality? Ting-Chiao Huang, Monash University; Chen Chen, Monash University; Yi-Hung Lin, Deakin University
Discussant: Yuping Zhao, University of Houston
The Effect of the Composition of Audit Team Staff on the Relationship between Audit Firm Tenure and Audit Quality. Kyoung Chol Jung, Korea University; Soo Young Kwon, Korea University; Jiho Lee, Korea University
Discussant: Dennis M. Lopez, The University of Texas at San Antonio
How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and Their Impact on Audit Quality.
Erik Beardsley, Texas A&M University; Dennis Lassila, Texas A&M University; Thomas C. Omer, University of Nebraska–Lincoln Discussant: Sung-Jin Park, Indiana University South Bend
6 .17 Client Importance and Reactions Hilton, 2nd Floor, Murray Hill East Moderator: Ifeoma Udeh, Elon University
Economic Importance of the Client: When Do Shareholders Care about Auditor Independence? Sven Hoerner, Julius-Maximilians-Universitaet Wuerzburg; Jacob Justus Leidner, Julius-Maximilians-Universitaet Wuerzburg
Discussant: J. Scott Judd, University of Illinois at Chicago
Client Importance and Audit Quality: Evidence from China. Songsheng Chen, Beijing Institute of Technology; Zheng Li, Beijing Institute of Technology; Wuchun Chi, National Chengchi University
Discussant: Chia-Hsin Chiang, National Taipei University
Audit Firm Reaction to SEC Enforcement Proceedings against a Client: Evidence of City-Level Audit Office Behavior. Sharad Asthana, The University of Texas at San Antonio; K. K. Raman, The University of Texas at San Antonio; Michael C. Turner, The University of Texas at San Antonio
Discussant: To Be Announced
6 .18 Audit Committee and Shareholder Oversight Hilton, 2nd Floor, Gibson
Moderator: Veena Brown, University of Wisconsin–Milwaukee
How Do Auditors React to Ineffective Audit Committees? Evidence from Socially-Tied CEOs and Audit Committee Members. Gerald J. Lobo, University of Houston; Hung-Chao Yu, National Chengchi University; Ling-Ching Chan, National Chengchi University
Discussant: Gregory W. Martin, The University of North Carolina at Charlotte