26th CAR CONFERENCE
Sheraton Suites Calgary Eau Claire
Calgary, Alberta, CANADA
October 28-29, 2011
(with Doctoral Consortium on October 27)
Accounting Clarity
PROGRAM
Conference Papers:
Click here to download:2011 Conference Papers (8) .pdf
Important message to 2011 CAR Conference registrants
The 8 CAR conference papers will NOT be distributed to conference registrants in print. The papers are available in electronic format only. Registrants must supply their own print copies. Please be sure to bring your set of papers to the conference!
THURSDAY OCTOBER 27
Ph.D /Jr. Faculty Consortium
THE MANY FACES OF ACCOUNTING RESEARCH
7:30 AM – 10:00 AM
Registration for Consortium -- Main Foyer
7:30 AM – 8:30 AM
Breakfast --
Main Foyer
8:30 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
With reference to the three “management accounting” papers on the CAR Conference program, as well as related contemporaneously relevant issues in management accounting, this session aims to exemplify the breadth of research in this area of accounting. The session will be guided by a discussion of what it means to engage in problem-focused research rather than to be merely paradigm- or discipline-focused. Students will be challenged to evaluate the research against some big unanswered questions and the prevailing conventional wisdom, and whether such prevailing wisdom should be questioned. From there, we will discuss the primitive motivation for the research questions, as well as how various source disciplines and methods can be fruitfully engaged to research them, and whether, possibly, cross-paradigmatic insights might enhance our research contributions in these areas.
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
In this session, we will discuss the relative strengths and weaknesses of conducting archival and experiments-based research in financial accounting, with particular emphasis on the conclusions that can be reliably drawn using each method. We will approach this topic through a fairly general lens of inferentially valid research design (e.g.,Campbell and Stanley 1966) and attempt to illustrate our points with examples from published empirical research.
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 – 2:30 PM 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.
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7:00 PM - 10:00 PM Conference Registration -- Main Foyer
7:00 PM - 10:00 PM Welcome Reception - Room: Wildrose North
FRIDAY OCTOBER 28
* denotes presenter
7:30 AM - 12:00 PM Registration -- Main Foyer
7:30 AM - 8:30 AM Breakfast -- Room: Wildrose North
8:30 AM - 9:00 AM Opening Remarks-- Room: Wildrose Centre and South
9:00 AM - 10:30 AM Session 1-- Room: Wildrose Centre and South
Moderator: Steve Salterio, Queen's University
Are Analysts’ Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts? (download)
Andrew C. Call*, University of Georgia (slide presentation)
Shuping Chen, University of Texas
Yen H. Tong, Nanyang Technological University
Discussant: Claudine Mangen, Concordia University (slide presentation)
10:30 AM - 11:00 AM Morning Break -- Main Foyer
11:00 AM - 12:30 PM Session 2 -- Room: Wildrose Centre and South
Moderator: Alan Webb, University of Waterloo
The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers (download)
Margaret Anne Abernethy, University of Melbourne
Jan Bouwens*, Tilburg University (slide presentation)
Laurence van Lent, Tilburg University
Discussant: Wim Van der Stede, London School of Economics
(slide presentation)
12:30 PM - 1:30 PM Lunch -- Room: Wildrose North
1:30 PM - 3:00 PM Session 3 -- Room: Wildrose Centre and South
Moderator: Vaughan S. Radcliffe, University of Western Ontario
Accounting and Sweatshops: Enabling Coordination and Control in Low-Price Apparel Production Chains (download)
Dean Neu*, York University (slide presentation)
Abu Shiraz Rahaman,University of Calgary
Jeff Everett, University of Calgary
Discussant: Jan Mouritsen, Copenhagen Business School (slide presentation)
3:00 PM - 3:30 PM Afternoon Break -- Main Foyer
3:30 PM - 5:00 PM Session 4-- Room: Wildrose Centre and South
Moderator: Mary Stanford, Texas Christian University
The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings Per Share (download)
Steven Rock*, University of Colorado at Boulder (slide presentation)
Bjorn Jorgensen,University of Colorado at Boulder
Yong Gyu Lee, The City University of New York
Discussant: David Burgstahler, University of Washington (slide presentation)
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Social Event - Friday October 28, 2011 - Escoba Bistro and Wine Bar
6:30 PM - 7:30 PM - Pre-dinner reception
7:30 PM - 9:30 PM - Dinner
Escoba Bistro, a downtown Calgary restaurant with charming rustic décor and Meditteranean-influenced cuisine, will host the CAR Conference social event 3-course dinner with wine. The Escoba Bistro will provide a menu at the table for dinner guests to select their preferred entrée from beef, fish, chicken or vegetarian options. (The actual menu will be available on the CAR Conference website in September).
SATURDAY OCTOBER 29
7:00 AM - 8:00 AM Breakfast -- Room: Wildrose North
8:00 AM - 9:30 AM Session 1-- Room: Wildrose Centre and South
Moderator: Christopher Agoglia, University of Massachusetts Amherst
Does the Location and Organization of Disaggregated Information Improve Financial Statement Transparency? (download)
Robert Bloomfield, Cornell University
Frank D. Hodge, Washington University
Patrick E. Hopkins*, Indiana University (slide presentation)
Kristina Rennekamp, Cornell University
Discussant: W. Brooke Elliott, University of Illinois at Urbana-Champaign
(slide presentation)
9:30 AM - 9:45 AM Morning Break -- Main Foyer
9:45 AM - 11:15 AM Session 2 -- Room: Wildrose Centre and South
Moderator: Raffi J. Indjejikian, University of Michigan
Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking (download)
Daniel Cohen, University of Texas at Dallas
Aiyesha Dey*, University of Minnesota
Thomas Lys, Northwestern University
Discussant: Frank Selto, University of Colorado at Boulder (slide presentation)
11:15 AM - 11:30 AM Second Morning Break -- Main Foyer
11:30 AM - 1:00 PM Session 3 -- Room: Wildrose Centre and South
Moderator: Joy Begley, University of British Columbia
The Economics of Setting Auditing Standards (download)
Minlei Ye*, University of Toronto (slide presentation)
Dan Simunic, University of British Columbia
Discussant: Judson Caskey, University of California (slide presentation)
1:00 PM - 2:00 PM Lunch -- Room:WildroseNorth
2:00 PM - 3:30 PM Session 4 -- Room: Wildrose Centre and South
Moderator: Clive Lennox, Nanyang Technological University
Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China (download)
Zhifeng Yang*, City University of Hong Kong (slide presentation)
Discussant: Zhaoyang Gu, University of Minnesota
3:30 PM - 4:00 Wrap-up and announcement of next year’s conference site and theme
4:00 PM End of the conference