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AUDIT PROFESSION INTO THE FUTURE

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WEDNESDAY, AUGUST 10, 2016 2:00

–3:30

IPO Underpricing and Manager Ability. Lei Gao, Iowa State University; Stephanie Hairston, Georgia Southern University; Ji Yu, SUNY at New Paltz

Discussant: To Be Announced

Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions. Dirk Black, Dartmouth College; Marshall Vance, University of Southern California

Discussant: To Be Announced

8 .33 Information and Cost Behavior Hilton, 2nd Floor, Morgan Moderator: To Be Announced

Cost Behavior in the Firm Life Cycle—An Empirical Analysis. Lisa Silge, University of Muenster; Arnt Wöhrmann, University of Muenster Discussant: To Be Announced

Asymmetric Cost Behavior: A Life-Cycle Analysis. Mark Anderson, University of Calgary; Joo Hyung Lee, University of Calgary Discussant: To Be Announced

Cost Behavior Models Implicit in Analyst Forecasts and Market Earnings Expectations. Rajiv D. Banker, Temple University; Janice Y. S. Chen, University of the Pacific; Han-Up Park, Temple University

Discussant: Michael Majerczyk, Georgia State University 8 .34 The Use of Relative Performance Evaluation

Hilton, 2nd Floor, Madison Moderator: To Be Announced

Implicit Tests for Relative Performance Evaluation: Cross-Sectional versus Firm-Specific Models. Viktoria Diser, Ludwig Maximilian University of Munich; Christian Hofmann, Ludwig Maximilian University of Munich

Discussant: Ram Natarajan, The University of Texas at Dallas

The Performance Effect of Ranking Disclosure in Relative Performance Compensation Schemes. Pablo Casas-Arce, Arizona State University;

Carolyn Deller, Harvard University; F. Asís Martínez-Jerez, University of Notre Dame Discussant: To Be Announced

Effects of Irrelevant Alternatives in Relative Performance Evaluation. Qian (Grace) Jiang, Monash University; Dennis D. Fehrenbacher, Monash University; Axel K. D. Schulz, Monash University

Discussant: Jeremy Douthit, The University of Arizona 8 .35 Firm Performance

Hilton, 4th Floor, Midtown Moderator: Aida Sy, Critical Accounting Projects

Are Voluntary Clawback Provisions Adopted for Image Management? Henry K. Mburu, The Catholic University of Eastern Africa; Alex P. Tang, Morgan State University

Can Institutional Investors See through Analysts’ Biased Recommendations? Evidence from Corporate Bankruptcies. Elena Precourt, Bryant University; Henry Oppenheimer, University of Rhode Island

Insider Sales and Future Stock Price Crash Risk: Firm-Level Analysis. Guanming He, University of Warwick; Helen Ren, University of Warwick; Richard Taffler, University of Warwick

Portfolio Liquidity and Trading Volume of Closed-End Mutual Funds. Charles P. Cullinan, Bryant University; Xiaochuan Zheng, Bryant University; Elena Precourt, Bryant University

The Effects of Board Independence and CEO Duality on Firm Performance: Evidence from the NASDAQ-100 Index with Controls for Endogeneity. Robert W. Rutledge, Texas State University; Khondkar E. Karim, University of Massachusetts Lowell; Siyu Lu, University of Glasgow

8 .36 Public Interest II Hilton, 4th Floor, Harlem Moderator: Patrick Kelly, Providence College

Board Nationality Diversity and Corporate Social Performance. Maretno A. Harjoto, Pepperdine University; Indrarini Laksmana, Kent State University; Ya-wen Yang, Wake Forest University

Climate Risk and the Cost of Bank Loan: U.S. Evidence. Henry Huang, Yeshiva University; Joseph Kerstein, Yeshiva University; Chong Wang, University of Kentucky

Greenhouse Gas Emissions Data and Measures Revisited. Matthew Wegener, University of New Brunswick–Saint John; Real Labelle, University of Montreal; Lambert Jerman, University of Montreal

SEC’s 2010 Release on Climate Change: Shifting from Voluntary to Mandatory Climate Change Disclosure. Martin Freedman, Towson University; Jin Dong Park, Towson University

The Significance of Whistleblowers’ Stories for Constructing Legitimacy: A Discourse Analysis. Yves Gendron, Université Laval; Jodie Moll, The University of Manchester; Luc Paugam, ESSEC Business School; Hervé Stolowy, HEC Paris

WEDNESDAY, AUGUST 10, 2016 2:00

–3:30

8 .37 Public Interest III Hilton, 4th Floor, Holland Moderator: Aida Sy, Critical Accounting Projects

Determinants of Delay in Adopting the 2013 COSO Integrated Framework for Internal Control. Noel Addy, Mississippi State University;

Nathan Berglund, Mississippi State University

Enterprise Risk Management Implementation and Board Demographics. Xiaohong Fan, Eastern Washington University; Li-Chin Jennifer Ho, The University of Texas at Arlington

Is the Hospital Chargemaster an Innocuous Accounting Tool or a Revenue-Seeking Device? Ge Bai, The Johns Hopkins University MIS and AIS: An Analysis of the Tumult Caused in Labor and Employment. Anthony Tinker, Baruch College–CUNY; Aida Sy, Critical Accounting Projects

Relative Performance Goals and Management Earnings Guidance. Ananth Seetharaman, Saint Louis University; Yan Sun, Saint Louis University; Xu (Frank) Wang, Saint Louis University

8 .38 Knowledge Management Research Hilton, Concourse Level, Concourse C Moderator: To Be Announced

Expert Knowledge Elicitations in a Procurement Card Context: A Visual Expert Dashboard. Abdullah Alawadhi, Kuwait University; Deniz A.

Appelbaum, Rutgers, The State University of New Jersey, New Brunswick; Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey Discussant: Mi Zhou, Virginia Polytechnic Institute and State University

Examining the Antecedents of Dashboard Utilization and the Consequent Effects on Managerial and Organizational Performance. Vicky Arnold, University of Central Florida; Clark Hampton, University of Waterloo; Jeff Reinking, University of Central Florida

Discussant: Michael G. Alles, Rutgers, The State University of New Jersey 8 .39 Upper-Level Accounting Cases

Hilton, 2nd Floor, Murray Hill West Moderator: Christopher Earl McCoy, The University of Alabama

City of Casey: A Blazing Fraud. Lori Solsma, Drake University; Joyce Njoroge, Drake University

GAAP Violations at OCZ Technology: What Are the Lessons? Srinivasan Ragothaman, The University of South Dakota; Rajendra P. Srivastava, The University of Kansas

Tintype, Inc. Audit Completion Case. Gabriel Saucedo, Seattle University; Nicole Wright, Northeastern University 8 .40 Personal and Professional Skill Development

Hilton, 2nd Floor, Sutton Center Moderator: Thomas Clausen, Arizona State University

Accounting Community of Practice: A Pedagogical Concept for Developing Personal Competencies in Accounting Education. Sandria S.

Stephenson, Kennesaw State University

Assessing Students’ Perception of Graduate Skills in Accounting and Finance: A Study of University Undergraduate Students. Nitham M.

Hindi, Qatar University; Vishanth Weerakkody, Brunel University London; Mohamad Osmani, Qatar University

Differences in Accounting Students’ Perceptions of Their Development of Professional Skills: A South African Case. Marina Kirstein, University of Pretoria; Stephen A. Coetzee, University of Pretoria; Astrid Schmulian, University of Pretoria

3:30

–4:00

Coffee Break

Hilton, 2nd Floor, Promenade

Hilton, Concourse Level, Prefunction Area Sheraton, 2nd Floor, Metropolitan Ballroom Foyer Sheraton, Lower Level, Prefunction Area 2

4:00

–5:30

CONCURRENT SESSIONS

9 .01 Performance Evaluation and Compensation Hilton, 3rd Floor, Mercury Rotunda Moderator: Kun Liu, University of South Carolina

Relative Performance Evaluation and Changes in Firm’s SG&A Profiles. Walter Aerts, University of Antwerp; Tom Van Caneghem, University of Louvain; Oveis Madadian, University of Antwerp

Discussant: To Be Announced

Long-Term Bonus Plan Adoption, Regulation and Managerial Myopia - Evidence from Germany. Christa Hillebrand, Free University of Berlin Discussant: She-Chih Chiu, National Cheng Kung University

Causal Inference in Judgment and Decision Making Using the Balanced Scorecard. Min Hui Liang, Monash University; Kristian Rotaru, Monash University; Dennis D. Fehrenbacher, Monash University; Axel K. D. Schulz, Monash University

9 .02 The Effects of CSR Reporting Hilton, 3rd Floor, Trianon Ballroom Moderator: Sondra L. Smith, Mercer University

The Role of Aggregated versus Disaggregated CSR Presentation Formats in Investor Judgments. Helen Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick; Gabriel Saucedo, Seattle University; Valentina L. Zamora, Seattle University

Discussant: Kristina Demek, University of Central Florida

The Influence of Alternative CSR Reporting Models on Managers’ Capital Allocation Decisions. Joseph Johnson, University of Central Florida Discussant: Anne M. Wilkins, The University of Tennessee at Chattanooga

The Insurance Effect and Backfire Risk of Disclosed CSR Commitment: A Comparison of Non-CSR versus CSR-Related Product Failures.

Leila Emily Hickman, Washington State University; Bernard Wong-On-Wing, Washington State University Discussant: Thomas Kaspereit, University of Oldenburg

9 .03 XBRL and Accounting Information Hilton, 4th Floor, East

Moderator: Savannah Guo, Texas Tech University

Information Technology Investments and the Timeliness of Financial Reports. Joseph A. Johnston, City University of Hong Kong; Joseph H.

Zhang, The University of Memphis

Discussant: Lijun (Gillian) Lei, Virginia Polytechnic Institute and State University

Extended XBRL Taxonomies and Financial Analysts’ Information. Joseph A. Johnston, City University of Hong Kong Discussant: Xu Cheng, University of South Florida

Does the XBRL Disclosure Management Solution Influence Earnings Release Efficiency and Earnings Management? Tien-Shih Hsieh, University of Massachusetts Dartmouth; Zhihong Wang, Clark University; Mohammad Abdolmohammadi, Bentley University Discussant: Xu Cheng, University of South Florida

9 .04 Tax Issues of Multinationals Hilton, 3rd Floor, Petit Trianon Moderator: Wayne L. Nesbitt, Michigan State University

Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions. Regina Ortmann, University of Paderborn; Erich Pummerer, University of Innsbruck

Discussant: Georg Thomas Schneider, University of Graz

Tax and Non-Tax Incentives for R&D Activity and the Foreign Profitability of U.S. Multinational Corporations. Jing Huang, Virginia Polytechnic Institute and State University

Discussant: Harun Rashid, University of Calgary

The Relation between Tax Avoidance and Manager Diversion: Evidence from Multinational Firms. T. J. Atwood, University of Arkansas;

Christina Lewellen, North Carolina State University Discussant: Wayne L. Nesbitt, Michigan State University 9 .05 Audit Independence

Hilton, 2nd Floor, Regent

Moderator: Kunsu Park, University of Hawaii at Manoa

Corruption, Independent Audit, and Equity Value. Peter F. Chen, The Hong Kong University of Science and Technology; Shaohua He, Lancaster University; Kirill E. Novoselov, Nazarbayev University

Discussant: Yaou Zhou, Drexel University

The Role of Multiple Auditors within Family Business Groups: Cross Monitoring or Divide and Conquer? Yan-Leung Cheung, The Hong Kong Institute of Education; In-Mu Haw, Texas Christian University; Weiqiang Tan, Hong Kong Baptist University; Wenming Wang, Hong Kong Baptist University

Discussant: Brandon Szerwo, University of Washington

Shopping for Favorable Changes in Accounting Estimates: New Evidence on Opinion Shopping. Jieying Zhang, The University of Texas at Dallas; Yuping Zhao, University of Houston

Discussant: Mindy Hyo Jung Kim, The University of Arizona 9 .06 Auditor Reputation and Image

Hilton, 2nd Floor, Gramercy East Moderator: D. Scott Showalter, North Carolina State University

Auditor Reputation and Financial Statements Credibility. Wael Aguir, The University of Texas Rio Grande Valley Auditor Reputation Losses and Legal Liability Damages. Naomi Rothenberg, University of Alberta

Dressing for the Occasion? Auditor Quality in the Presence of Client Changes. Henrik Moser, University of Mannheim

How Do Auditors Reflect Their Clients’ Earnings Management in Pricing Decisions? International Evidence. Ahrum Choi, Seoul National University

The Effects of Audit Committee Members’ Photo Disclosure on Financial Reporting Quality and Auditor Behavior. Xin-Ming Liu, National Chengchi University; Hung-Chao Yu, National Chengchi University

WEDNESDAY, AUGUST 10, 2016

2:00

–3:30

WEDNESDAY, AUGUST 10, 2016

9 .07 Specialists and Expertise II

Hilton, 2nd Floor, Rhinelander North Moderator: Marianne Ojo, North West University

Auditor Industry Expertise in Italy and Effects on Pricing, Effort, and Organization. Stefano Azzali, University of Parma; Tatiana Mazza, Free University of Bozen-Bolzano; Kenneth J. Reichelt, Louisiana State University; Andrey Simonov, Washington State University

Does the Extent of Economic Dependence on Specialist Clients Matter? Implications for Audit Effort/Earnings Quality. Sharad Asthana, The University of Texas at San Antonio; Rachana Kalelkar, University of Houston–Victoria; K. K. Raman, The University of Texas at San Antonio Industry-Specialist Audit Fee Premium and Financial Statement Complexity. Dichu Bao, The Hong Kong Polytechnic University; Rebecca Files, The University of Texas at Dallas; Suresh Radhakrishnan, The University of Texas at Dallas

New Clients, Audit Quality, and Auditor Industry Expertise. Li-Lin (Sunny) Liu, California State University, Dominguez Hills; Xinmei (Lucy) Xie, California State University, Stanislaus; Yu-Shan (Stefanie) Chang, Tamkang University; Dana A. Forgione, The University of Texas at San Antonio

The Informational Role of Audit Partner Expertise. Hua Lee, Hong Kong Shue Yan University; Yi-Hsing Liao, Chung Yuan Christian University;

Chao-Jung Chen, National Pingtung University 9 .08 Landing and Keeping Clients

Hilton, 2nd Floor, Gibson Moderator: Zhou Chen, University of Hawaii at Manoa

“Extended Auditor-Client Relationships” or “New Auditors Learning Costs:” Evidence from Non-Arm’s-Length Mandatory Auditor Rotations.

Haoran Xu, Renmin University of China; Xu Li, The University of Hong Kong; Min Zhang, Renmin University of China

Are Advertising Efforts by Accounting Firms Related to Accounting Service Market Structure? William A. Ciconte, University of Illinois at Urbana–Champaign

Audit Firm Office Size and Client Portfolio Management: The Effect of SOX 404 and AS5. Yu-Ting Hsieh, National Cheng Kung University;

Chan-Jane Lin, National Taiwan University; Hsihui Chang, Drexel University

Does Low-Balling Impair Audit Quality? David H. Erkens, University of Southern California; Joonil Lee, Kyunghee University; Peter S. H. Oh, University of Southern California; Karen Ton, Emory University

Industry-Affiliated Auditors and the Spillover of Financial Reporting Quality. Jamie Diaz, The College of William & Mary; Gregory W. Martin, The University of North Carolina at Charlotte; Wayne Thomas, The University of Oklahoma

9 .09 Regulation and Turnover Hilton, 2nd Floor, Bryant

Moderator: Brent A. Garza, University of Illinois at Urbana–Champaign

Audit Regulations and Bank Financial Reporting Quality. Inder K. Khurana, University of Missouri; Raynolde Pereira, University of Missouri;

Rong (Irene) Zhong, University of Illinois at Chicago

CEO Turnover following Going Concern Opinions. Maia Farkas, California State University, San Marcos; Dahlia Robinson, University of South Florida; Michael Robinson, University of Tampa

Does the Market Use Information Contained in PCAOB Inspection Reports? Evidence from Clients’ FAS No. 157 Reporting. Brant Christensen, University of Missouri; Sean McCarthy, Texas A&M University; Dechun Wang, Texas A&M University

Regulation, Auditor Litigation and Settlements. Lakshmana K. Krishna Moorthy, Tulane University; Bharat Sarath, Rutgers, The State University of New Jersey, Newark

9 .10 Executive Compensation and Misreporting Sheraton, Lower Level, Flatiron

Moderator: Hariom Manchiraju, Indian School of Business

Incentive-Based Compensation and Financial Misreporting: Evidence from a Refined Sample. Wenjiao Cao, Frankfurt School of Finance &

Management; Yuping Jia, Frankfurt School of Finance & Management; Yachang Zeng, Nanyang Technological University Discussant: Stephen Glaeser, University of Pennsylvania

Manager-Debtholder Alignment and Opportunistic Income Smoothing. Qing Shu, The University of Oklahoma Discussant: Anywhere Sikochi, The Pennsylvania State University

9 .11 Incentive Effects of Executive Compensation Sheraton, Lower Level, Chelsea

Moderator: Chuchu Liang, Cornell University

Strategic Alliances and Earnings Commonalities. Michael D. Kimbrough, University of Maryland; MaryJane R. Rabier, McGill University Discussant: Hye Sun Chang, Singapore Management University

Re-Examining the Financial Incentives from CEO Bonus Plans. Wayne Guay, University of Pennsylvania; John Kepler, University of Pennsylvania; David Tsui, University of Southern California

Discussant: Matthew Cedergren, University of Pennsylvania

Do Annual CEO Bonus Plans Spur Earnings Management? David Pecha, The Hong Kong Polytechnic University Discussant: Chuchu Liang, Cornell University

2:00

–3:30

WEDNESDAY, AUGUST 10, 2016

9 .12 Earnings Quality in Banking Sheraton, Lower Level, Sugar Hill Moderator: Rajesh Vijayaraghavan, Harvard University

Bank Auditor Information Transfer and Audit Quality. Mei Cheng, The University of Arizona Discussant: Rajesh Vijayaraghavan, Harvard University

Regulatory Pressure and Income Smoothing in Banks in Response to Anticipated Changes to the Basel Accord. Chu Yeong Lim, Singapore Management University; Kevin Ow Yong, Singapore Management University

Discussant: Li Zhang, Rutgers, The State University of New Jersey

The Effect of Risk-Taking on Earnings Quality in Banking Industry. Manthos Delis, University of Surrey; Iftekhar Hasan, Fordham University;

Lingxiang Li, SUNY College at Old Westbury

Discussant: Anya V. Kleymenova, The University of Chicago

9 .13 Corporate Finance and Financial Reporting Quality Hilton, Concourse Level, Concourse A

Moderator: To Be Announced

The Effect of Fair Value Accounting on Firm Public Debt—Evidence from Business Combinations under Common Control. Massimiliano Bonacchi, Free University of Bozen-Bolzano; Antonio Marra, Bocconi University; Ron Shalev, New York University

Discussant: To Be Announced

Financial Reporting Quality and Dual-Holding of Debt and Equity. Leila Peyravan, Rice University Discussant: To Be Announced

Financial Reporting Quality and Corporate Financing: Evidence from the Financial Crisis. Claudia Imperatore, IE University Discussant: Daniel Saavedra, University of California, Los Angeles

9 .14 Innovation Disclosure and Performance Hilton, Concourse Level, Concourse B Moderator: Wan-Ting Wu, University of Massachusetts Boston

Innovation-Driven Performance in China: Truth or Fiction? Demetris Christodoulou, The University of Sydney; Baruch Lev, New York University; Le Ma, The University of Sydney

Discussant: Skrålan Vergauwe, Lancaster University 9 .15 Accounting at the Macro Level

Hilton, Concourse Level, Concourse C Moderator: Jaewoo Kim, University of Rochester

Trading Volume and Earnings Quality. Ahmed Abdel-Meguid, The American University in Cairo; Guy D. Fernando, University at Albany, SUNY; Richard Schneible, University at Albany, SUNY; SangHyun Suh, University of Massachusetts Lowell

Discussant: D. Craig Nichols, Syracuse University

Another Look at the Macroeconomic Information Content of Aggregate Earnings: Historical Earnings versus Analysts’ Forecasts. Rebecca N.

Hann, University of Maryland; Congcong Li, Singapore Management University; Maria Ogneva, University of Southern California Discussant: Jaewoo Kim, University of Rochester

The Informativeness of Micro and Macro Information during Economic Crisis and Non-Crisis Periods. Leonidas Doukakis, University of Lausanne; Dimitrios Ghicas, Athens University of Economics and Business; Georgia Siougle, Athens University of Economics and Business;

Theodore Sougiannis, University of Illinois at Urbana–Champaign Discussant: Hunter Land, University of Rochester

9 .16 Market Mispricing and Voluntary Disclosure Hilton, Concourse Level, Concourse D Moderator: Devin Shanthikumar, University of California, Irvine

Management Earnings Forecasts during Price Pressure: Evidence from Mutual Fund Trades. Igor Kadach, New York University Discussant: Devin Shanthikumar, University of California, Irvine

Investor Sentiment, Management Forecast Bias, and Stock Misvaluation. Helen Hurwitz, Saint Louis University Discussant: Igor Kadach, New York University

Market Disruption and Managerial Responses: Evidence from Financial Reporting and Management Forecasts. Jinglin Jiang, Rutgers, The State University of New Jersey; Vikram Nanda, The University of Texas at Dallas; Steven Chong Xiao, The University of Texas at Dallas Discussant: Igor Kadach, New York University

9 .17 Ownership Structure and Financial Reporting: International Evidence Hilton, Concourse Level, Concourse E

Moderator: Thomas Bourveau, The Hong Kong University of Science and Technology

Institutional Distance and the Monitoring Effect of Foreign Investors. Jeong-Bon Kim, University of Waterloo; Xiaoxi Li, Fudan University;

Yan Luo, Fudan University; Kemin Wang, Fudan University

Discussant: Xi Li, The London School of Economics and Political Science

Real Earnings Management in U.K. Private and Public Firms. Jesper Haga, Hanken School of Economics; Henrik Höglund, Hanken School of Economics; Dennis Sundvik, Hanken School of Economics

Discussant: A. Stoyanova Simpson, The London School of Economics and Political Science

2:00

–3:30

2:00

–3:30

Split Share Structure Reform, IFRS Convergence, and the Information Environment in China. Muhammad Yahya Ghazali, The University of Nottingham; Jing Chen, The University of Nottingham; Elisabeth Dedman, The University of Nottingham; Ja Kim, The University of Nottingham

Discussant: Thomas Bourveau, The Hong Kong University of Science and Technology 9 .18 Information Efficiency

Hilton, Concourse Level, Concourse G Moderator: Siddharth Bhambhwani, University of Miami

Information Uncertainty and Short Sale Costs. William Powley, Massachusetts Institute of Technology; Eric C. So, Massachusetts Institute of Technology; Rodrigo S. Verdi, Massachusetts Institute of Technology

Discussant: Yuan Zou, Columbia University

Limited Attention, Analyst Forecasts, and Price Discovery. Rajib Hasan, University of Houston–Clear Lake; Abdullah Shahid, Cornell University

Discussant: Nick Guest, Massachusetts Institute of Technology

The Impact of Funding Liquidity on the Link between Prices and Fundamentals. Nick Guest, Massachusetts Institute of Technology; Eric C.

So, Massachusetts Institute of Technology

Discussant: Hyung il Oh, University of Washington, Bothell 9 .19 Market Efficiency and Anomalies II

Hilton, 2nd Floor, Clinton Moderator: Shirley Liu, Florida Atlantic University

Profitability Anomaly and Aggregate Volatility Risk. Alexander Barinov, University of California, Riverside Discussant: Matthew Lyle, Northwestern University

The Effects of Mispricing and Financing Constraints on Capital Investment. Dan S. Dhaliwal, The University of Arizona; Yi-Mien Lin, National Chung Hsing University; Chih-Liang Liu, Xiamen University

Discussant: Herita Akamah, The University of Oklahoma

9 .20 Accounting Standards and Corporate Decisions Hilton, 2nd Floor, Beekman

Moderator: Eric R. Holzman, Indiana University

Accounting Rules and Investment Efficiency: The Case of Capitalizing Costs of Software Development and R&D. Tami Dinh, University of St.

在文檔中 Leniency Biases in Supervisors’ Subjective Performance Evaluation of Subordinates : Examining the Influence of Contextual Factors (頁 81-88)