Conference Schedule

Please see below for program details. Presenting author names appear in bold text below.

Thursday, October 25, 2018
5:00 PM

Welcome reception

Friday, October 26, 2018
9:10 a.m.–10:25 a.m.

Session 1
Trader Participation in Disclosure: Implications of Interactions with Management
Authors: W. Brooke Elliott, Stephanie M. Grant & Jessen L. Hobson
Discussant: Scott Asay

10:55 a.m.–12:10 p.m. Session 2
What are the costs of disclosing accounting irregularities for U.S. listed foreign firms?
Authors: Weili Ge, Dawn Matsumoto, Emily Jing Wang & Jenny Li Zhang
Discussant: Wayne Thomas
1:40 p.m.–2:55 p.m. Session 3
WHEN THE CLIENT IS A FORMER AUDITOR: A FIELD STUDY OF AUDITEES' INFLUENCE ON AUDIT ENGAGEMENTS THROUGH EXPERT KNOWLEDGE AND SOCIAL CAPITAL
Authors: Laurence Daoust & Bertrand Malsch
Discussant: Karla Johnstone
3:25 p.m.–4:40 p.m.

Session 4
Does Country by Country Reporting Deter Tax Avoidance and Income-Shifting? Evidence from Capital Requirements Directive IV
Authors: Anh Persson, Edmund Outslay & Preetika Joshi
Discussant:
Terry Shevlin

6:30 PM- 10:00 PM

Social event

Saturday, October 27, 2018
9:00 a.m.–10:15 a.m.

Session 5
Shareholder Empowerment and Board of Directors Effectiveness
Authors: George Drymiotes & Haijin Lin
Discussant: Yonca Ertimur

10:45 a.m.–12:00 p.m.

Session 6
The Effects of Creative Culture on Real Earnings Management
Authors: Ryan Guggenmos
Discussant: Wim Van der Stede


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