David Burgstahler
President-Elect, American Accounting Association
Julius A . Roller Professor of Accounting at the University of Washington Dave has taught at the University of Washington since 1981, where he previously served as Acting Dean in the School of Business and Associate Dean for Master’s Programs and Executive Education.
He earned his Ph.D. from The University of Iowa and has published widely in peer-reviewed journals including The Accounting Review, Journal of Accounting & Economics, Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, and Issues in Accounting Education. He is currently an Editor of The Accounting Review and served as Associate Editor (1997-2000) of Accounting Horizons, and Editorial Board Member for Accounting Horizons (2000-04), The Accounting Review (1983-86, 1992-2003), Auditing: A Journal of Practice & Theory (1986-94, 1997-1999), and Journal of Governmental and Nonprofit Accounting (2010-15).
Dave is a member of AAA’s FARS and MAS Sections. He served on the AAA Board of Directors as Vice President-Publications (2006-09), Publications Committee as Chair (2007-09) and member (2003-06), Competitive Manuscript Award Committee as Chair (1992-93) and member (1989-91), Notable and Distinguished Contributions to Accounting Literature Award Screening Committee as Chair (1991-92) and member (1987-88), Doctoral Fellowships Committee (1993-95), and has been a member of AAA’s AUD and TLC Sections.
Dave has over thirty-five year’s experience teaching, has served on over fifty Ph.D. Supervisory Committees, thirty Doctoral Dissertation Reading Committees, and has presented his research at over sixty-five conferences and seminars. He has received numerous awards for teaching excellence and is the recipient of the AAA’s Notable Contributions to Accounting Literature Award (2002), the University of Washington’s Beta Alpha Psi Professor of the Year (multiple years), and has been awarded numerous faculty fellowships and research grants, including appointment as a Schoeller Senior Fellow at the University of Erlangen-Nuremberg (2014-15).
2:00
pm–3:30
pmWEDNESDAY, AUGUST 10, 2016
Enforcement Actions and Auditor Changes. Marcus Brocard, University of Mannheim; Benedikt Franke, University of Mannheim; Dennis Voeller, University of Mannheim
Discussant: Jonathan Nash, Florida State University 8 .07 International Auditing and Regulation
Hilton, 2nd Floor, Gramercy East Moderator: Jack Castonguay, The University of Tennessee
Cross Listing Firms and IFRS Adoption. Joo Yeon Hong, Sungkyunkwan University; Jong Eun Lee, Sungkyunkwan University Discussant: Christopher G. Calvin, Duke University
Corporate Social Responsibility in Accountancy Firms and Audit Quality: Evidence from China. Xuejiao Liu, University of International Business and Economics; Narisa Dai, University of International Business and Economics; Xingqiang Du, Xiamen University; Michael Firth, Lingnan University
Discussant: Russell Williamson, University of Kentucky 8 .08 Boards of Directors Issues
Hilton, 2nd Floor, Rhinelander North Moderator: Kelsey R. Brasel, Ball State University
Are Busy Audit Committees Effective Monitors? Evidence from Financial Reporting Quality. Kiridaran Kanagaretnam, York University;
Khondkar E. Karim, University of Massachusetts Lowell; SangHyun Suh, University of Massachusetts Lowell
Determinants and Consequences of Operationalizing the SEC’s Regulations on Board of Directors Independence. Matthew Sherwood, The University of Kansas; Christine Porter, Wichita State University
Does Directors and Officers Liability Insurance Affect Auditors’ Going-Concern Opinions. Chia-Hsin Chiang, National Taipei University; Jan-Zan Lee, National Taipei University; Hsiu-Mei Liao, Ming Chuan University
Equity-Debt Conflicts and Auditors’ Going Concern Opinions. Santhosh Ramalingegowda, The University of Georgia; Liang Tan, The George Washington University; Yong Yu, The University of Texas at Austin
8 .09 Corporate Social Responsibility and Livability Hilton, 2nd Floor, Gibson
Moderator: Xinlei Zhao, University of Kentucky
Audit Pricing and Audit Quality: The Influence of Livability. Jeff Payne, University of Kentucky; Chong Wang, University of Kentucky; Russell Williamson, University of Kentucky
Corporate Social Responsibility and Financial Reporting Quality: The Auditor’s Perspective. Kurt Desender, Charles III University of Madrid;
Mircea Epure, Pompeu Fabra University; Monica Lopez Puertas-Lamy, Charles III University of Madrid
The Credibility of Corporate Social Responsibility Reports and the Role of Assurance: Evidence from an Alternative Setting. Shing-Jen Wu, Soochow University; Kai Du, The Pennsylvania State University; Wuchun Chi, National Chengchi University
The Impact of Corporate Social Responsibility Activities and Auditor Industry Specialization on Audit Fees. Li Lily Brooks, Washington State University; Christine M. Haynes, University of West Georgia; Linxiao Liu, University of West Georgia
Unfair Labor Practice Charges and Audit Fees. Ibrahim Siraj, Rensselaer Polytechnic Institute 8 .10 Audit Outside the U .S . and COSO
Hilton, 2nd Floor, Bryant
Moderator: Grace Mubako, The University of Texas at El Paso
Audit Risk and Articulation Errors from Different Cash Flow Disclosures: Evidence from China. Yi Si, Xi’an Jiaotong University/City University of Hong Kong; Gaoliang Tian, Xi’an Jiaotong University; Fonseka Mohan, Xi’an Jiaotong University; Hua Feng, Xi’an Jiaotong University/City University of Hong Kong
Consequences of Outsourcing Audit Work and Disclosing Other Auditors in Audit Reports. Juan Mao, The University of Texas at San Antonio;
Hongkang Xu, The University of Texas at San Antonio; Lele Chen, The University of Texas at San Antonio
COSO 2013 Framework Compliance and Accounting Conservatism. Kunsu Park, University of Hawaii at Manoa; Juan Qin, University of Hawaii at Manoa; Timothy Seidel, Brigham Young University; Jian Zhou, University of Hawaii at Manoa
The Effect of Individual Auditor Overseas Experience on Audit Quality: Evidence from China. Weiqiang Tan, Hong Kong Baptist University The Impact of the PCAOB’s Oversight Program on Non-U.S. Audit Firms. John C. Webster, Monash University; Keryn Chalmers, Monash University; Donald Stokes, Monash University
8 .11 Economic Consequences of Accounting Standards Sheraton, Lower Level, Flatiron
Moderator: Tianshu Qu, Nanyang Technological University
Disclosure Regulation and the Competition between Public and Private Firms: The Case of Segment Reporting. Ying Zhou, University of Connecticut
Discussant: Tianshu Qu, Nanyang Technological University
Economic Consequences of FAS 123R: Evidence from Private Loan Contracts. Yongqiang Chu, University of South Carolina; Tao Ma, University of South Carolina
Discussant: Ying Zhou, University of Connecticut
10:15
Am–11:45
Am76
WEDNESDAY, AUGUST 10, 2016
8 .12 Relative Performance Evaluation and Peer Group Choice Sheraton, Lower Level, Chelsea
Moderator: To Be Announced
Strategic Peer Group Choice: Evidence from Mutual Peer-Designating Behavior. Jee-Eun Shin, Harvard University Discussant: To Be Announced
Accounting Comparability, Accounting-Based Performance Measures, and Peer Selection in Relative Performance Evaluation. Gerald J. Lobo, University of Houston; Michael Neel, University of Houston; Adrienne Rhodes, Texas A&M University
Discussant: Susanna Gallani, Harvard University
Financial Reporting Comparability and Relative Performance Evaluation. Jonathan Nam, The Hong Kong Polytechnic University Discussant: To Be Announced
8 .13 Bank Governance
Sheraton, Lower Level, Sugar Hill Moderator: Joseph Pacelli, Indiana University Bloomington
Bring Back Glass-Steagall? Evidence from Banks’ Cross-Selling and Debt Contracting. Barbara Su, University of Toronto Discussant: Carlo M. Gallimberti, Boston College
Déjà Vu: The Effect of Executives and Directors with S&L Crisis Experience on Bank Outcomes around the Global Financial Crisis. Anwer Ahmed, Texas A&M University; Brant Christensen, University of Missouri; Adam Olson, Utah State University; Christopher Yust, Texas A&M University
Discussant: Barbara Su, University of Toronto
The Effect of Commercial Banks’ Internal Control Weaknesses on Loan Loss Reserves and Provisions. Myojung Cho, Pace University; Kwang-Hyun Chung, Pace University
Discussant: Yadav K. Gopalan, Washington University in St. Louis 8 .14 Corporate Culture and Financial Reporting
Hilton, Concourse Level, Concourse A Moderator: Seda Oz, McGill University
Top Management Team Characteristics and Financial Reporting Quality. Dan Zhang, University of Houston Discussant: To Be Announced
8 .15 Information Intermediation in Nonfinancial Disclosure Hilton, Concourse Level, Concourse B
Moderator: Dina Elmahdy, Morgan State University
Environmental Performance and Analyst Information Processing Costs. Paul Griffin, University of California, Davis; Thaddeus Neururer, Boston University; Estelle Sun, Boston University
Discussant: Dina Elmahdy, Morgan State University
The Role of Analysts in Disseminating Timely Information: The Case of Comparable Store Sales Growth. Keejae Hong, The University of North Carolina at Charlotte; Sunghan (Sam) Lee, Iowa State University; Patricia Mynatt, The University of North Carolina at Charlotte; Ram Ramakrishnan, University of Illinois at Chicago
Discussant: An-Ping Lin, Singapore Management University
Using Google Searches of Firm Products to Nowcast Sales Revenues and Detect Revenue Management. Peng-Chia Chiu, The Chinese University of Hong Kong; Xuan Huang, California State University, Long Beach; Siew Hong Teoh, University of California, Irvine; Yinglei Zhang, The Chinese University of Hong Kong
Discussant: Matt Wieland, Miami University 8 .16 Frictions in Information Processing
Hilton, Concourse Level, Concourse D Moderator: Rajesh Vijayaraghavan, Harvard University
The Foreign Investor Bias against Quebec and Its Linguistic Origins. Russell Lundholm, The University of British Columbia; Nafis Rahman, The University of British Columbia; Rafael Rogo, The University of British Columbia
Discussant: Devin Shanthikumar, University of California, Irvine
Asymmetric Cost Behavior and Abnormal Returns. Rajiv D. Banker, Temple University; Han-Up Park, Temple University Discussant: Iman Sheibany, University of Minnesota
Operating Earnings Disaggregation and Unproductive Trading Volume around Earnings Announcements. Eric R. Holzman, Indiana University;
Nathan T. Marshall, University of Colorado; Joseph H. Schroeder, Indiana University Bloomington; Teri Lombardi Yohn, Indiana University Bloomington
Discussant: Jason V. Chen, University of Illinois at Chicago 8 .17 Value Relevance of Fundamentals
Hilton, Concourse Level, Concourse E Moderator: Suhas A. Sridharan, Emory University
The Differential Information Precision of Positive and Negative Daily Stock Returns. Eli Amir, Tel Aviv University/City University London; Shai Levi, Tel Aviv University; Roy Zuckerman, Tel Aviv University
Discussant: Chao Tang, University of Minnesota