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?

Workshops

Spring 2019

Fall 2018

Spring 2018

Fall 2017

Spring 2017

Fall 2016

Spring 2016

Fall 2015

Spring 2015

Fall 2014

Spring 2014

Fall 2013

Spring 2013

Fall 2012

Spring 2012

Spring 2011

Fall 2010

Fall 2009

Spring 2009

Fall 2008

Spring 2008

Fall 2007

Spring 2007

Fall 2006

Spring 2006

Fall 2005

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