26th Contemporary Accounting Research (CAR) Conference

Ph.D / Junior Faculty Consortium
Thursday, October 27, 2011
Calgary, Alberta

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SPONSORS:

   
The Institute of Chartered Accountants of Ontario

    
Ordre des comptables agréés du Québec

 

   
CA School of Business

      
The Atlantic School of Chartered Accountancy

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The Ph.D. Student/Junior Faculty consortium is on Thursday, October 27, the day preceding the CAR Conference. All Ph.D. students at Canadian Universities who have completed at least one year in their program and all faculty at Canadian Universities who completed their doctorates less than five years ago are invited to attend. The registration fee for Ph.D. students is $55 and for junior faculty $110, in addition to the conference registration fee.

This year’s doctoral consortium features three internationally renowned scholars (from the London School of Economics, Wim van der Stede and from the Kelley School of Business at Indiania University (Bloomington), Patrick Hopkins and Leslie Hodder).  Wim will lead a discussion of the many faces of management accounting research that are featured at this conference.  Patrick and Leslie will talk about the complementarities and competition between financial accounting research that has been carried out using archival and experimental methods. By the end of the consortium PhD students will have a greater appreciation for the set of papers that are going to be presented at this year’s CAR Conference.  (Presenter Bios)

At the end of the day, there will be a chance for one on one and small group discussion between the speakers and the audience.  Each speaker will take one of the four corners of the room and participants can circulate and discuss the day’s presentations with the presenters.

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SCHEDULE - Ph.D /Jr. Faculty Consortium
The Many Faces of Accounting Research

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07:30 AM – 10:00 AM Registration for Consortium --  Main Foyer

7:30 AM– 08:30 AM  Breakfast -- Main Foyer

08:30 AM – 10:30 AM Session A --ROOM: Wildrose South
Making Sense of the Many Faces of Management Accounting Research
Wim A. Van der Stede, London School of Economics 

Background Reading:    

1. Abernethy, M.A., Bouwens, J., and L. van Lent. The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers, 2011 CAR Conference paper.

2.  Everett, J., Neu, D., and A. S. Rahaman. Accounting and Sweatshops:Enabling Coordination and Control in Low-Price Apparel Production Chains, 2011 CAR Conference paper.

3.  Cohen, D., Dey, A., and T. Lys. Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking, 2011 CAR Conference paper.

4.  Falk, A. and M. Kosfeld (2006), The Hidden Cost of Control, American Economic Review, 96(5): 1611‐ 1630.

5.  Van der Stede, W. (2011), Management Accounting Research in the Wake of the Crisis: Some Reflections, European Accounting Review, 20(4), in press.

10:30 AM – 11:00 AM  Morning Break -- Main Foyer

11:00 AM – 12:00 PM  Session B1 -- ROOM: Wildrose South
Complementary or Competing: Archival and Experimental Research in Financial Accounting - Introduction (slide presentation)
Patrick Hopkins,Kelley School of Business, Indiana University at Bloomington
Leslie Hodder, Kelley School of Business, Indiana University at Bloomington

Background Reading: 

1.  Arrington, C.E. and W. Schweiker. The Rhetoric and Rationality of Accounting Research, Accounting Organizations and Society 17 (August 1992): 511-534.

2.  Bloomfield, R., Hodge, F., Hopkins, P., K.Rennekamp. Does the Location and Organization of Disaggregated Information Improve Financial Statement Transparency?, 2011 CAR Conference paper.  

3.  Call, A., Chen, S., and Y. Tong. Are Analysts’ Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?, 2011 CAR Conference paper.

4.  Rock, S., Jorgensen, B., and Y. Lee. The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings Per Share, 2011 CAR Conference paper.

5.   Kinney, W.R. Empirical Accounting Research Design for Ph.D. Students, The Accounting Review (April 1986): 338-350.

6.  Libby, R. Accounting and Human Information Processing: Theory and Applications, Prentice-Hall, 1981: 10-16. (short reading, 6 page excerpt) 

 

12:00 PM – 1:00 PM  Lunch -- Main Foyer

1:00 PM – 2:30PM Session B2 --ROOM: Wildrose South
Complementary or Competing: Archival and Experimental Research in Financial Accounting - Part I
Patrick Hopkins, Kelley School of Business, Indiana University at Bloomington
Leslie Hodder, Kelley School of Business, Indiana University at Bloomington

2:30 PM – 3:00 PM Afternoon Break -- Main Foyer

3:00 PM – 4:30 PM Session B3 --ROOM: Wildrose South
Alternative Views on Empirical Research in Accounting Complementary or Competing: Archival and Experimental Research in Financial Accounting - Part II
Patrick Hopkins, Kelley School of Business, Indiana University at Bloomington
Leslie Hodder, Kelley School of Business, Indiana University at Bloomington

4:30 PM – 5:00 PM -- Informal discussions with speakers.