Workshops

The Accounting and Law Department annually welcomes notable members of the accounting community to its workshop series, in which academic researchers discuss current issues and trends in their fields. These sessions serve as exceptional opportunities for faculty and students to engage in intellectual discourse and new learning.

  • January 23 - Joshua Khavis, Temple University
    Analyst Learning through Online Feedback
  • January 25 - Terri (Tian) Xu, University of Florida
    Auditor-Provided Tax Services and Tax Outcomes
  • January 30 - Chenqi Zhu, New York University
    Investor Demand for Contextual Information:  Evidence from Wikipedia
  • February 1 - Mehmet Kara, Texas A&M University
    How do Managers Balance Multiple Incentives?  An Examination of Pre-tax and After-tax Targets
  • February 4 - Elizabeth Demers, University of Lausanne
    Corporate Communications Credibility and the Pricing of Textual Sentiment:  Evidence from Quarterly Earnings Announcements
  • February 6 - Hunter Land, University of Rochester
    Late Filings, Restatements and Limited Attention
  • February 8 - Zhongwen Fan, University of Texas at Dallas
    Shareholder Value Implication of Blockchain Recordkeeping of Stock Ownership
  • February 11 - Kathryn Brightbill, University of Nebraska-Lincoln
    Do Analyst Teams Issue Higher Quality Forecasts?  Evidence from Analyst Reports
  • March 8 - Ningzhong Li, University of Texas at Dallas
    Silence is Golden:  Political Connection and Corporate Disclosure of Government Subsidies
  • September 21 - Rachel Hayes, University of Utah
    How Entrepreneurs Mitigate the Investor’s Adverse Selection Problem:  New Evidence from Private Firm Sales
  • November 2 - Mikhail Pevzner, University of Baltimore
    Terrorist Attacks and Management Earnings Forecasts
  • November 9 - Susan Shu, Boston College
    The Threat of Media Coverage and Corporate Labor Investment Decisions
  • March 30 - Nemit Shroff, Massachusetts Institute of Technology
    Disclosure Incentives When Competing Firms have Common Ownership
  • April 13  – Aida Sijamic Wahid, University of Toronto
    The Effectiveness of SEC Monitoring of Foreign Firm Disclosures
  • April 20 - Pingyang Gao, The University of Chicago
    The Economic Consequences of Discrete Recognition and Continuous Measurement
  • September 15 – Joseph Weber, Massachusetts Institute of Technology
    Ratings Shopping in the Municipal Bond Market:  Evidence from Ratings Recalibrations
  • September 29 – Joanna Shuang Wu, University of Rochester
    Is Silence Golden?  Real Effects of Mandatory Disclosure
  • October 6 – John Campbell, University of Georgia
    The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from Statement of Financial Accounting Standard Number 161
  • January 17 - Wei Wang, University of Missouri-Columbia
    The Consequences of Bank Reporting Failure for Liquidity Creation:  Evidence from Accounting Restatements
  • January 24 - Angie Wang, University of Florida
    The Impact of Mandatory Disclosure on Corporate Voluntary Disclosure:  Patent Law Change and R&D Disclosure
  • January 27 - Judith Hermis, University of Colorado at Boulder
    Corporate Political Influence and Contract Risk:  Evidence from Federal Procurement
  • February 1 - Ian Tarrant, Pennsylvania State University
    Anticipated Incentives in CEO Compensation Contracts:  Estimation and Application
  • March 6 - Brandon Szerwo, University of Washington
    Audit Committee Expertise:  An Examination of the Post-SOX Era
  • March 10 - Sugata Roychowdhury, Boston College
    Does Litigation Deter Real Earnings Management? 
  • April 28 - Lei Ling Lisic, George Mason University
    Technological Competition and Redacted Disclosure
  • September 30 - Chan Li, University of Pittsburgh
    The Effect of Information Asymmetry on Auditor Choice, Audit Fees, and Going Concern Options
  • October 28 - Mary Brooke Billings, New York University
    Do Managers Respond to Litigation with Science?
  • November 11 - D. Craig Nichols, Syracuse University
    Proprietary Costs and Nonfinancial Disclosures
  • January 29 - Matthew Sherwood, University of Kansas
    Audit Effort and Audit Quality: The Effects of Adopting Auditing Standard No. 5
  • February 3 - Leila Peyravan, University of Toronto
    Financial Reporting Quality and Dual-Holding of Debt and Equity
  • February 10 - Mindy (Hyo Jung) Kim, University of Arizona
    The Impact of Managerial Overconfidence and Ability on Auditor Going-Concern Decisions and Auditor Termination
  • February 12 - K. Philip Wang, Michigan State University
    Risk or Noise? An Examination of Offsetting Financial Instruments
  • February 17 - Andrew McMartin, Texas A&M University
    The Disclosure Cost of SEC Registration and Market Unraveling: Evidence from Rule 144A and Yankee Bond Issues
  • February 19 - Ciao-Wen Chen, University of Washington
    The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets
  • April 1 - Richard Frankel, Washington University-St. Louis
    Predicting Accruals based on Cash-Flow Properties
  • April 22 - Michael Willenborg, University of Miami
    Management Disclosures of Going-Concern Uncertainties: The Case of Initial Public Offerings
  • September 25 - Shane Heitzman, University of Southern California
    Internal Information Quality and Investment Sensitivities to Market Value and Cash Flow
  • October 23 - Baruch Lev, New York University
  • November 20 - Michael Willenborg, University of Connecticut
  • Brian Miller, Indiana University (March 27)
    A Plain English Measure of Financial Reporting Readability
  • Jason Schoetzer, Georgetown University  (April 10)
    The Impact of Governance Mandates on the Evolution of Firm Value and Governance Culture
  • Xiumin Martin, Washington University (April 17)
    Financial Fraud and Market Update on Analyst Quality
  • Mozaffar Khan, Harvard Business School (May 1)
    Complicated Accounting and The Price of Speed Adjustment
  • Mei Feng, Associate Professor, University of Pittsburgh (Oct. 17)
    Family Firms and Internal Control
  • Gil Sadka, University of Texas at Dallas (Nov. 14)
    Conditional Earnings Dispersion, the Macroeconomy and Aggregate Stock Returns
  • Michael Dambra, University at Buffalo School of Management (Dec. 5)
    Can Deregulation Improve Analyst Informativeness? Evidence from the JOBS Act
  • Jing Chen, New York University (Jan. 24)
    Lowball Guidance and Management’s Credibility
  • Marc Cussatt, University of Colorado at Boulder (Feb. 5)
    The Usefulness of Pension Obligation Estimates: Evidence from the Post-Financial Crisis Era
  • Na Li, University of Toronto (Feb. 7)
    Impact of Mandatory Changes in Convertible Debt Accounting:  Evidence from APB 14-1
  • Xin Dai, University of Minnesota-Twin Cities (Feb. 10)
    Did Regulation Fair Disclosure Diminish Institutional Investors’ Ability to Mimic Profitable Insider Trades?
  • Pietro Bianchi, IE Business School-Madrid (Feb. 14)
    Do Auditors’ Networks Matter? Evidence from Italian firms
  • Michael Dambra, University of Rochester (Feb. 17)
    The Effect of internal capital shocks on manager behavior: Evidence from changes in ERISA pension accounting rules
  • Hong Xie, University of Illinois-Champaign (March 28)
    Non-articulation between Financial Statements, Cash Flow Predictability, and Bank Loan Contracting
  • Tzachi Zach, The Ohio State University (April 11)
    Private Debt Contract Complexity: What the Numbers Don’t Tell You
  • Eric Yeung, Cornell University (Sept. 20)
    Does Stock Price Contagion Reflect the Information in Earnings Management Contagion?
  • Francois Brochet, Massachusetts Institute of Technology (Oct. 3)
    Insider Sentiment and Market Returns around the World
  • Mark Bradshaw, Boston College (Nov. 8)
    Ownership Structure and Tax Avoidance: Evidence from Agency Costs of State Ownership in China
  • Travis Chow, University of Waterloo (Jan. 18)
    The Consequences of Tax Sheltering: New Evidence from Mergers and Acquisitions
  • Brent Lao, The University of Texas at Austin (Jan. 25)
    Does Earnings Guidance Contribute to Investor Short-termism?
  • Gabby Wang, Indiana University (Feb. 1)
    Managerial Ability and Informed Insider Trading
  • Danielle Higgins, University of Connecticut (Feb. 8)
    Communicating Information Beyond the Tax Footnote: An Empirical Examination of Effective Tax Rate Forecasts in the MD&A
  • Shivaram Rajgopal (April 12)
    Did Going Public Impair Moody's Credit Ratings?
  • Ashiq Ali, The University of Texas at Dallas (Sept. 14)
    The Effect of SFAS 141 and 142 on the Market for Corporate Control
  • Frank Zhang, Yale University (Oct. 19)
    The Effect of Financial Misreporting on Corporate Mergers and Acquisitions
  • Michael Jung, New York University (Nov. 2)
    Analyst Interest, Market Visibility and Stock Return
  • William Mayew, Duke University (Nov. 30)
    MD&A Disclosure and the Firm's Ability to Continue as a Going Concern
  • Henock Louis, The Pennsylvania State University (March 2)
    Earnings Management, Managerial Strategic Behaviors and Acquirers' Ability to Benefit from Overvalued Securities
  • Michael Kimbrough, University of Maryland (April 20)
    Are Seemingly Self-Serving Attributions in Earnings Press Releases Plausible? Empirical Evidence
  • Feng Li, University of Michigan
    Estimating the Amount of Estimation in Accruals
  • Young-Jun Cho, Cornell University (Feb. 18)
    Segment Disclosures, Internal Capital Markets and Firm Value: Evidence from SFAS No. 131
  • Yun Fan, University of Oklahoma (Feb. 25)
    Cross-Sectional Determinants of the Impact of Management Cash Flow Forecasts
  • Seungmin Chee, University of California-Berkeley (March 4)
    The Information Content of Commercial Banks' Fair Value Disclosures of Loans under SFAS No. 107
  • Claudia Zhen Qi, University of Southern California (March 11)
    Systematic Risk and Accounting Conservatism
  • Kenneth Zheng, The University of Texas at Dallas (March 23)
    Clawback Provision of SOX, Financial Misstatements and CEO Compensation Structure
  • Carol Marquardt, City University of New York-Baruch (Sept. 17) 
    The Role of Accruals Quality in the M&A Market
  • Anwer Ahmed, Texas A&M University (Oct. 29)  
    Does Mandatory Adoption of IFRS Improve Accounting Quality?  Preliminary Evidence
  • Kenneth Shaw, University of Missouri-Columbia (Dec. 10)             
    Transaction Costs and the Relation Between R&D Increases and Future Abnormal Stock Returns
  • Frank Heflin, Florida State University (Sept. 18)  
    In the Name of GAAP: Causes of Positive Special Items in Street Earnings
  • Myungsun Kim, University at Buffalo School of Management (Oct. 30)          
    An Examination of the Role of "Natural" vs. "Artificial" Income Smoothing on the Relationship Between Earnings Informativeness and Firm Value
  • Kalin Kolev, New York University (March 20)
    Do Investors Perceive Marking to Model as Marking to Myth?
  • Myungsun Kim, University at Buffalo School of Management (Nov. 21)
    An Examination of the Noise Reducing Role of Accruals in Predicting Future Cash Flows
  • Albert Tsang, University of Texas-Dallas (March 19)
    Congressional Lobbying Activity and Accounting Conservatism
  • Inho Suk, York University (March 28)
    Corporate In-House Legal Counsel as Voluntary Governance Mechanism and Quality of Voluntary Earnings Disclosure
  • Yijiang Zhao, University of Alaska-Fairbanks (April 4)
    Earnings Quality Effect of State Anti-Takeover Statutes
  • M. H. Carol Liu, Oakland University (April 25)
    Audit Committees and Earnings Expectations Management
  • William Kross, University at Buffalo School of Management (Oct. 5)
    Consistency in Meeting or Beating Earnings Expectations and Management Earnings Forecasts
  • Joseph Comprix, University at Buffalo School of Management (Oct. 12)
    Do Erisa Funding Rules Encourage Risk-Taking with Defined Benefit Pension Plan Assets?
  • Feng Gu, University at Buffalo School of Management (Nov. 16)
    Does Advertising Create Shareholder Value? Evidence from the Pharmaceutical Industry
  • Marie Blouin, University at Buffalo doctoral student (Jan. 19)
    What Types of Firms Send a Clear Signal in the MD&A? Determinants of Annual Report Readability
  • Adam Koch, Carnegie-Mellon University (Jan. 19)
    Once Bitten, Twice Shy: The Relation Between Outcomes of Earnings Guidance and the Provision of Subsequent Guidance
  • Joseph Comprix, Arizona State University (Feb. 23)
    Pension Plan Accounting Estimates and the Freezing of Defined Benefit Pension Plans
  • Boochun Jung, University of Colorado at Boulder (March 2)
    Information Asymmetry and the Relations between Dividend Increases ,Risk and Expected Future Earnings Changes
  • Chan Li, University of Kansas (March 9)
    Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going Concern Opinions
  • Yuan Xie, Tulane University (March 19)
    The Market Effects of Breaking a String of Meeting or Beating Analysts’Expectations: Downward Revision of Future Cash Flows or Increase in Cost of Equity Capital?
  • Glyn Winterbotham, University of Oklahoma (March 23)
    Predicting Future Corporate Earnings with Industry and Geographic Segment Disclosures
  • Paul Zarowin, New York University (May 2)
    Capitalization vs Expensing of R&D and Earnings Management
  • Angela Gore, University of Oregon (Sept. 8)
    Why do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings
  • Steven Huddart, Pennsylvania State University (Sept. 22)
    An Optimal Contracting Approach to Earnings Management
  • Uday Chandra, University at Albany (Oct. 6)
    The Information Content of Private Debt Placements
  • Yan Zhang, University of Binghamton (Nov. 3)
    Internal Control Weaknesses and Client Risk Management
  • William Kross, Purdue University (Nov. 16)
    The Voluntary Disclosure of Cash Flows Information in Earnings
    Announcements and the Market Valuation of Earnings Surprises
  • C. Agnes Cheng, University of Houston (Dec. 5)
    Persistence of Accruals and Cash Flows in Predicting Future Cash Flows
  • Darren Roulstone, University of Chicago (April 14)
    Insider Trading and the Information Content of Earnings Announcements
  • Jeffrey Callen, University of Toronto (May 3)
    The Pricing of Conservative Accounting and the Measurement of Conservatism at the Firm-Year Level
  • Yu Shen (Vincent) Chen, PhD student, University at Buffalo (May 12)
    Beyond Meeting Analyst Expectations: An Assessment of the Roles of Fundamentals and Information Uncertainty
  • Cheol Lee, PhD student, University at Buffalo (May 18)
    The Effects of the Adoption of SFAS No. 142 on the Informativeness of Earnings
  • Daniel Bryan, University at Buffalo School of Management (Sept. 23)
    Does Auditor Switching and Long-Term Earnings Management Reduce the Effectiveness of Going Concern Opinions as Early Warnings of Financial Collapse?
  • Pradyot K. Sen, University of Cincinnati (Oct. 7)
    Ownership Incentives and Management Fraud
  • Parunchana Pacharn, University at Buffalo School of Management (Oct. 14)
    Severance Pay: Incentives for Performance or Risk-Taking?
  • Ole-Kristian Hope, University of Toronto (Oct. 21)
    The Relation Between Geographic Earnings Disclosure and Trading Volume
  • Feng Gu, University at Buffalo School of Management (Dec. 2)
    On The Usefulness of Statement of Financial Accounting Standards No.142
  • Sarah McVay, New York University (Dec. 9)
    Street Earnings and Board Independence
  • Hsihui Chang, University of California at Riverside (Dec. 19)
    Does the Sarbanes-Oxley Act have an Impact on CPA Firms’ Productivity?

Contact Us

Accounting and Law Department
School of Management
University at Buffalo
375 Jacobs Management Center
Buffalo, NY 14260-4000

Tel:  716-645-3290
Fax: 716-645-3823