12:30 to 13:00

Networking; Lunch break

Engaging Financial Accounting in an Online Environment, facilitated by McGraw-Hill
Presented by Brandy Mackintosh, University of Saskatchewan

16:30 to 17:30

CPA Canada session: CPA Canada Updates — PEP, learning strategies and data analytics
Presented by
Sarah Gumpinger, CPA Canada
Jennifer Reed, CPA Canada
Andy Thomas, CPA Canada

12:00 to 17:30 

The Craft of Accounting Research Workshop

Education Workshop 1: Diversity I
Inclusive Pedagogy in Higher Education:
Diversifying resources and strategies to meet varied students’ needs
Presented by the techno-pedagogical service (Naïma Tebourbi and Geneviève Demers), Université TÉLUQ

Opening Address by CPA Canada CEO and President Charles-Antoine St-Jean

Ethics Workshop: Issues of Diversity Facing Accounting Academics
Presented by the Centre for Accounting Ethics, University of Waterloo

Education Day Keynote Presentation (brown bag lunch):
Preparing Future-Ready CPAs — CM2.0 is getting ready to launch!
Presented by
Tami Hynes, CPA Canada
Tim Jackson, Competency Map Task Force
Erin Kelly, Advanced Symbolics Inc
Irene Wiecek, Competency Map Task Force

Education Workshop 2: Academic Integrity
Presented by Heidi Dieckmann, Kwantlen Polytechnic University

Education Workshop 3: Diversity II
Bringing Diversity into the Course Curriculum
Presented by Ralph Tassone, University of Toronto, and Michal Kasprzak, University of Toronto

Social event and opening of the conference

7:15 to 8:00

Wellness session

8:00 to 9:30

Concurrent Sessions

Education 1A: An Accounting Instructor’s Talk: How I Use AccountingPod to Innovate my QuickBooks and AIS Accounting Course
Presented by Tillie Parmar, Trinity Western University, and Judith Cambridge, AccountingPod

Education 1B: Flipped Classroom Techniques for Remote Learning
Presented by Athena Mailloux and Maurizio Di Maio, Sheridan College, Pilon School of Business

Education 1C: Exploring Teaching Effectiveness and the Scholarship of Teaching and Learning at AACSB Accredited Business Schools in Canada and the USA: A Mixed Methodology Approach
Presented by Sanobar A. Siddiqui, University of Regina, and Camillo Lento, Lakehead University 

Research 1.1 Financial Reporting 1 – Debt Contracting 

Moderator: Desmond Tsang, McGill University

1.1.1 – Don’t Stifle My Creativity: Firm Innovation and Covenant Tightness
Zhiming Ma, Peking University, Kirill Novoselov, University of Finance and Economics, Derrald Stice, University of Hong Kong & Yue Zhang (presenting), Peking University 

Discussant: Abiodun S. Isiaka, University of Regina

1.1.2 – Long-run Performance of Debt Renegotiations: Large-Sample Evidence
Tracy Xiang, Wei Wang (presenting) and Sudipta Basu, Temple University

Discussant: Yue Zhang, Peking University

1.1.3 – Risk Factor Disclosures and the Cost of Private and Public Debt
Abiodun S. Isiaka (presenting), University of Regina

Discussant: Wei Wang, Temple University

Research 1.2 Managerial Accounting 1 – Quantitative

Moderator: Ganesh Vaidyanathan, University of Saskatchewan

1.2.1 – Cost Asymmetry and Linguistic Complexity of Annual Reports
Nishant Agarwal, University of Western Australia, Sanjay Kallapur and Abdul Khizer (presenting), Indian School of Business  

Discussant: Maria Assel, University of Augsburg

1.2.2 – Enterprise Risk Management and Firm Operations: Evidence from Inventory Management
Mehdi Shadaei (presenting), and  Jianren Xu, University of North Texas

Discussant: Abdul Khizer, Indian School of Business  

1.2.3 – Does Relative Performance Information Enhance Performance in Meaningful Tasks?
Maria Assel (presenting), and Wolfgang Schultze, University of Augsburg

Discussant: Mehdi Shadaei, University of North Texas

Research 1.3 Financial Reporting 2 – Financial Information

 Moderator: Zvi Singer, HEC Montreal

1.3.1 – Relevance between Accounting Information and Happiness in the Local Public Sector
Yoshitaka Hirose (presenting), Osaka City University, and Akira Goto, Meiji University

Discussant: Zhichao Li, Durham University

1.3.2 – PCAOB International Inspections and the Market Value of Cash Holdings
Yiye Liu (presenting), Xindong (Kevin) Zhu, and Yangxin Yu, City University of Hong Kong

Discussant: Yoshitaka Hirose, Osaka City University

1.3.3 - Does Real Earnings Management Adversely Affect Analyst Coverage and Forecasts?
Guanming He, Zhichao Li (presenting), and Richard Slack, Durham University

Discussant: Yiye Liu, City University of Hong Kong

Research 1.4 Auditing 1 – Theory and Field Evidence

Moderator: Chiraz Ben Ali, Concordia University

1.4.1 – Audit Committee Independence and Auditor-Manager Disputes
Sandra Kronenberger, University of Mainz, Sebastian Kronenberger, University of Mannheim, and Minlei Ye (presenting), University of Toronto

Discussant: François Larmande, Université de Sherbrooke

1.4.2 – Auditor's Professional Judgment and the Externalities Between Legal Liability and Regulatory Oversight
Cédric Lesage, Concordia University and François Larmande (presenting), Université de Sherbrooke

Discussant: Minlei Ye, University of Toronto

1.4.3 - Organizational Climates in Non-Big 4 vis-à-vis Big 4 Accounting Firms
Laurence Daoust (presenting), HEC Montréal, Candice T. Hux, Northern Illinois University, and Aleksandra B. Zimmerman, Florida State University

Discussant: Mitchell Stein, Western University

Research 1.5 Financial Reporting 3 – Impact of Standards

Moderator: Linda Thorne, York University

1.5.1 – Fair Value Accounting for Property, Plant & Equipment: Impact of IFRS 1 Adoption
Yan Jin, University of Central Oklahoma, Flora Niu, Wilfrid Laurier University, and Leo Sheng (presenting), York University 

Discussant: Parunchana Pacharn, Brock University

1.5.2 – Do Enhanced Derivative Disclosures Work? An Informational Perspective
Guanming He, Durham University, Helen Ren (presenting), University of Liverpool, and Richard Taffler, University of Warwick

Discussant: Leo Sheng, York University

1.5.3 – The Market Response to Mandatory Disclosure of Payments to Foreign Governments under the Extractive Sector Transparency Measures Act
Fayez A. Elayan, Parunchana Pacharn (presenting), Jennifer Li, Kareen Brown, and Yijia Chen, Brock University

Discussant: Helen Ren, University of Liverpool

Note: Titles of papers only will be on this schedule; abstracts and detail will be provided in the Eventmobi Virtual Conference Portal

Education 2: Preparing Future-Ready CPAs — Given the accelerating digitization, automation and sustainability trends, what can we do in our classrooms to help our students succeed?
Facilitators:
Tim Jackson, Chair, Competency Map Task Force
Irene Wiecek, Member, Competency Map Task Force
Rebecca Villmann, Director, FRASCanada

Research 2.1 Financial reporting 4 – Corporate communication

Moderator: Christine Wiedman, University of Waterloo

2.1.1 – Does firm's silence drive media's attention away?
Sasan Mansouri (presenting), Goethe University Frankfurt 

Discussant: Fengzhi Zhu, Universidad Carlos III de Madrid

2.1.2 – Corporate Communication about Regulatory Change: Evidence from the New Lease Standard
Luminita Enache, University of Calgary, Paul A. Griffin, University of California, Davis, and Rucsandra Moldovan (presenting), Concordia University

Discussant: Sasan Mansouri, University Frankfurt

2.1.3 – Narrative Conservatism
Juan Manuel Garcia Lara, Beatriz Garcia Osma, and Fengzhi Zhu (presenting), Universidad Carlos III de Madrid 

Discussant: Rucsandra Moldovan, Concordia University

Research 2.2 Auditing 2 – Archival Evidence

Moderator: Minlei Ye, University of Toronto

 2.2.1 – Are Two Sets of Eyes More Costly Than One? Large-Sample Evidence on Joint versus Single Audits in the European Union
Paul Griffin, University of California Davis, David Lont, Otago University, Stefani Mason, De Paul University, and Carol Pomare (presenting), Mount Allison University

Discussant: Lev Timoshenko, University of Calgary

2.2.2 – Mandatory Disclosure of Negative Events and Auditor Behavior: Evidence from a Natural Experiment
Hui (Eva) Liang, University of Minnesota, Xiaoli Guo, University of North Dakota, and Xinyuan Shao (presenting), University of Minnesota

Discussant: Carol Pomare, Mount Allison University

2.2.3 – How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model
J. Efrim Boritz, University of Waterloo, and Lev Timoshenko (presenting), University of Calgary

Discussant: Xinyuan Shao, University of Minnesota

Research 2.3 Diversity Session 1 –  Disclosures

Moderator: Li Yao, Concordia University

2.3.1 – Earnings Forecasts of Female CEOs: Quality and Consequences
Yuntian Li (presenting), Claude Francoeur, and Zvi Singer, HEC Montréal; and Jing Zhang, University of Colorado, Denver

Discussant: Jacqui Gagnon, University of Regina

2.3.2 – Diversity Disclosure in UK Annual Reports
Jacqui Gagnon (presenting), University of Regina

Discussant: Yuntian Li, HEC Montréal

2.3.3 – Do Firms Provide Timely and Informative Disclosures in an Environment of Extreme Uncertainty? Evidence from the COVID-19 Pandemic
Theophanis Stratopoulos, (presenting), Victor Wang, and Betty Xing, University of Waterloo

Discussant: Xiaohua Fang, Florida Atlantic University

Research 2.4 Financial Reporting 5 – Supply and Demand

Moderator: Bruce McConomy, Wilfrid Laurier University

2.4.1 – Are Financially Constrained Firms Susceptible to a Stock Price Crash?
Guanming He, Durham University, & Helen Ren (presenting), University of Liverpool

Discussant: Hui (Eva) Liang, University of Minnesota

2.4.2 – Hiding or Helping? Determinants and Consequences of the Timing of Earnings Conference Calls
Sudipta Basu, and Tracy Xiang (presenting), Temple University

Discussant: Helen Ren, University of Liverpool

2.4.3 – Quantitative Investing and Sell-Side Financial Analysts
Hui (Eva) Liang (presenting), University of Minnesota

Discussant: Tracy Xiang, Temple University

Research 2.5 Managerial Accounting 2 – Qualitative

Moderator: Matthäus Tekathen, Concordia University

2.5.1 – The Double Usage of Management Accounting Tools in the Accounting Literature
Jean-François Tremblay (presenting), Université du Québec à Montréal

Discussant: Gaurav Gupta, University of North Carolina, Wilmington

2.5.2 – Developing a Balanced Scorecard and Success Factors for a Performing Arts Theatre based on Stakeholder’s Expectations
Sharon Moores, Naqi Sayed, (presenting), and Camillo Lento, Lakehead University

Discussant: Jean-François Tremblay, Université du Québec à Montréal

2.5.3 – It’s Not Balanced After All: A Neo Institutional Explanation of the Role of Organizational Culture Dimensions in Determining Usage Levels of Balanced Scorecard Perspectives
Gaurav Gupta (presenting), University of North Carolina Wilmington, & Stephen Salter, Middle Tennessee State University

Discussant: Naqi Sayed, Lakehead University

Coffee/meal break networking and opening of the conference day

Education 3A: Seeing the Numbers: Incorporating Data Visualization to Data Analytics Assignments
Presented by Catherine Barrette, University of Toronto

Education 3B: Data Analytics in Taxation
Presented by Sonia Dhaliwal, University of Guelph

Research 3.1 Auditing 5 – Qualitative Studies

Moderator: Yves Gendron, Université Laval

3.1.1 – Freedom Through Choice: Employee Empowerment in The Neoliberal Workplace
Erica Pimentel (presenting), Concordia University

Discussant: Bertrand Malsch, Queen's University

3.1.2 – Review Partners and Engagement Partners: A Different Perspective on the Interaction Process in Engagement Quality Review
Michael Favere-Marchesi (presenting), Simon Fraser University

Discussant: Vaughan Radcliffe, Western University

3.1.3 – Boundary Work at the Margins of Politics and Auditing: Rationalising Advertising Probity in Ontario
Paul Andon and Clinton Free, University of New South Wales; and Vaughan S. Radcliffe (presenting) and Mitchell Stein, Western University

Discussant: Erica Pimentel, Concordia University

Research 3.2 Taxation 1

Moderator: Kenneth Klassen, University of Waterloo

3.2.1– Component Auditor and Corporate Tax Aggressiveness
Jeong-Bon Kim, City University of Hong Kong, Bing Luo, San Francisco State University, Desmond Tsang (presenting), McGill University, & Jing Zhang, University of Colorado Denver  

Discussant: John Li, Ryerson University

3.2.2 – Financial Literacy Implications of the “Tax-Free” Heuristic in Tax-Sheltered Savings Plans
Jonathan Farrar (presenting), & Leslie Berger, Wilfrid Laurier University, Ruth Pogacar, University of Calgary, & Lu Zhang, Ryerson University

Discussant: Desmond Tsang, McGill University

3.2.3 – Do Managers Respond to Tax Avoidance Incentives by Investing in the Tax Function? Evidence from Tax Departments
John Li (presenting), Ryerson University 

Discussant: Johathan Farrar, Wilfrid Laurier University

Research 3.3 Corporate Governance – Role of Expertise

Moderator: Linda Thorne, York University

3.3.1 – Antecedents of and Outcomes after Finance Committee Use
Sudipta Basu, and Eunju Ivy Lee (presenting), Temple University

Discussant: Dongyoung Lee, McGill University

3.3.2 – Lawyer CEOs and Strategic Disclosures of Litigation Loss Contingencies
Feng Chen, and Gordon Richardson, University of Toronto, Yu Hou (presenting), Queen’s University, and Barbara Su, Temple University

Discussant: Eunju Ivy Lee, Temple University

3.3.3 – CSR Ratings in the Presence of a Former Rating Agency Employee: Evidence from LinkedIn
Dongyoung Lee (presenting), McGill University

Discussant: Yu Hou, Queen's University

Research Sessions 3.4  French Session / Séance en français 1 - Responsabilité sociale et éducation

Modératrice : Hanen Khemakhem, Université du Québec à Montréal

3.4.1 – Les comptables et le développement du savoir-être : perceptions et influences
Janie Bérubé (présente), & Annie Brisson, Université du Québec à Rimouski

Intervenante : Sylvie Berthelot, Université de Sherbrooke

3.4.2 – Les rapports de responsabilité sociétale : une étude des pratiques canadiennes
Sylvie Berthelot (présente), Michel Coulmont, & Félix Martineau, Université de Sherbrooke

Intervenant : Vincent Gagné, Université de Sherbrooke

3.4.3 – Le financement participatif accompagné : le secret du succès ?
Vincent Gagné, (présente), Sylvie Berthelot, & Michel Coulmont, Université de Sherbrooke

Intervenante : Janie Bérubé, Université du Québec à Rimouski

Research 3.5 Auditing 3 – Archival Evidence

Moderator: Natalia Kochetova, Saint Mary's University 

3.5.1 – Do Big 4 Auditors Consistently Provide Better Audit Quality? Evidence from Government Audits
Johnathon Cziffra (presenting), University of New Brunswick, Zvi Singer, HEC Montreal, and Jing Zhang, University of Colorado, Denver

Discussant: Ping Zhang, University of Toronto

3.5.2 – Auditor’s Workload and Audit Quality under Audit Hour Budget Pressure – Evidence from Korean Audit Market
Seokyoun Hwang (presenting), The City University of New York, and Philip Keejae Hong, Central Michigan University

Discussant: Johnathon Cziffra, University of New Brunswick

3.5.3 – The Impacts of Federal Securities Laws on the Audits of 10-K Financial Statements
Ping Zhang (presenting), University of Toronto, Liuchuang Liu, and Baolei Qi, Xi’an Jiaotong University

Discussant: Seokyoun Hwang, The City University of New York 

Note: Titles of papers only will be on this schedule; abstracts and detail will be provided in the Eventmobi Virtual Conference Portal

15:00 to 15:15

Bio break

15:15 to 16:45

The Yuji Ijiri Memorial Lecture: Principles, Rules and Social Norms
by Paul Fischer, Samuel R. Harrell Professor of Accounting, University of Pennsylvania

Education Workshop: Creating Diverse, Equitable and Welcoming Learning Environments in Accounting Education
Presented by Lisa Powell, Alessandro Ghio, and Nick Mcguigan, Monash University

17:00 to 17:45

Annual General Meeting of the members of the CAAA

18:00 to 19:00

Social event

7:15 to 8:00

Wellness Session

Concurrent Sessions

IASB Session: Research Opportunities in Areas of Standards-Setting
with
Tom Scott, IASB
Ann Tarca, IASB
Moderated by Steve Fortin, University of Waterloo

Networking and Award Celebration
Start the day with your education colleagues with a session to network, socialize, and congratulate the winners of the Howard Teall and L.S Rosen awards. There will be a brief formal presentation program during this session to honour our winners, and a brief Q&A session. 

Research 4.1 Financial Reporting 7 – Financial Analysts

Moderator: Duane Kennedy, University of Waterloo

4.1.1 – Geographic Distance and Analysts’ Risk Discussions
Changqiu Yu (presenting), University of Manitoba

Discussant: Shaokun Li, Peking University

4.1.2 – Inside the Black Box of Private Communications: Evidence from Taxi Ride Patterns between Managers and Analysts in New York City
Stacey Choy, (presenting) & Ole-Kristian Hope, University of Toronto

Discussant: Changqiu Yu, University of Manitoba

4.1.3 – Does the All-Star Award Affect Analysts’ Performance? Evidence from a Regression Discontinuity Design and the Field
Shaokun Li (presenting), Peking University, Congcong Li, Duquesne University, &Hai Lu, University of Toronto

Discussant: Stacey Choy, University of Toronto

Research 4.2 Financial Reporting 8 – Managerial Opportunism

Moderator: Sudipta Basu, Temple University

4.2.1 – Does Common Ownership Impact Peer Learning
Abdul Mohi Khizer (presenting), Indian School of Business

Discussant: Yetaotao Qiu, University of Nottingham

4.2.2 – Derivative Disclosures and Managerial Opportunism
Helen Ren (presenting), University of Liverpool, & Guanming He, Durham University

Discussant: Abdul Mohi Khizer, Indian School of Business

4.2.3 – Peer choice in IPOs
Yetaotao Qiu (presenting), University of Nottingham, Michel Magnan, & Rucsandra Moldovan, Concordia University

Discussant: Helen Ren, University of Liverpool

Research 4.3 Managerial Accounting 3 - Decision Making

Moderator: Kim Trottier, HEC Montréal

4.3.1 – Over-Investment and Product Market Competition
Jumpei Hamamura (presenting), Momoyama Gakuin University, Kohei Arai, & Takeshi Yoshikawa, Osaka Prefecture University, and Kento Inoue, Kindai University

Discussant: Yajing Tian, Renmin University of China

4.3.2 – Does Internal Control affect Corporate Outsourcing? Evidence from Forward Purchase
Dongling Xu (presenting), and Xiangang Xin, City University of Hong Kong

Discussant: Jumpei Hamamura, Momoyama Gakuin University

4.3.3 – Does Corporate Digital Transformation Based on Information Technology Systems Affect Innovation Output? 
Yajing Tian (presenting), Yue Zhao, and Wuqing Wu, Renmin University of China

Discussant: Dongling Xu, City University of Hong Kong

Note: Titles of papers only will be on this schedule; abstracts and detail will be provided in the Eventmobi Virtual Conference Portal

Education 5A: Active Learning: Strategies to Increase Your Students' Engagement by Using Interactive Online Tool Mentimeter and MS 365 One Drive
Presented by Anna Czegledi, Conestoga College

Education 5B: What I Do to Achieve Student Engagement in My Online Classes
Presented by Anamitra Shome, Brock University

Research 5.1 Financial Reporting 9 – Non-Disclosure

Moderator: Yu Hou, Queen’s University

 5.1.1 – “Let Me Get Back to You”: A Machine Learning Approach to Measuring Non-Answers
Sasan Mansouri (presenting), Fabian Woebbeking, & Andreas Barth, Goethe University Frankfurt

Discussant: Jingjing Wang, University of Calgary

5.1.2 – Strategic Non-Disclosure of Going Concern Uncertainties
Ole-Kristian Hope, and Jingjing Wang (presenting), University of Calgary 

Discussant: Sasan Mansouri, Goethe University Frankfurt

Research 5.2 Taxation 2

Moderator: Andrew M. Bauer, University of Waterloo

5.2.1 – Enterprise Risk Management and Corporate Tax Avoidance
Evan M. Eastman (presenting), and Anne C. Ehinger, Florida State University, & Jianren Xu, University of North Texas

Discussant: Leslie Berger, Wilfrid Laurier University

5.2.2 – Taxes and Corporate Investment Behaviour: Evidence from the Halloween Massacre of 2006
Matthew Boland (presenting), and Khin Phyo Hlaing, Saint Mary's University

Discussant: Evan M. Eastman, Florida State University

5.2.3 – The Efficacy Of Tax Whistleblowing Programs: A Mixed Methods Investigation
Leslie Berger (presenting), Wilfrid Laurier University, Linda Thorne, York University, & Preetika Joshi, McGill University

Discussant: Matthew Boland, Saint Mary's University

Research 5.3 Financial Reporting 10 – Voluntary Disclosure

Moderator: Samir Trabelsi, Brock University

5.3.1 – Corporate Governance Reforms and Voluntary Disclosure: International Evidence on Management Earnings Forecasts
Ziyao San (presenting), York University

Discussant: Caroline Lee, Temple University

5.3.2 – Tick Size and Voluntary Disclosure
Ole-Kristian Hope, and Junhao Liu (presenting), University of Toronto 

Discussant: Ziyao San, York University

5.3.3 – Why do Firms Issue Earnings Forecasts for Multiple Years Simultaneously?Sudipta Basu, and Caroline Lee (presenting), Temple University 

Discussant: Junhao Liu, University of Toronto

Research 5.4 Managerial Accounting 4 – Performance Evaluation

Moderator: Paulina Arroyo, Université du Québec à Montréal

5.4.1 – The Effect of Deferred Bonus and Recovery on Risk Taking in Investment Decisions
Maria Assel (presenting), and Wolfgang Schultze, University of Augsburg, Mandy M. Cheng, University of New South Wales, and Tami Dinh, University of St. Gallen 

Discussant: Jen Choi, Emory University

5.4.2 – The Effect of Corporate Giving and Participation on Employee Performance and Performance Overstatement
Martin Altenburger (presenting), University of Vienna

Discussant: Maria Assel, University of Augsburg

5.4.3 – Customer RPE: Using Customer Performance to Filter Noise out of CEO Incentive Contracts
Mary Ellen Carter, Boston College, Jen Choi (presenting), & Karen L. Sedatole, Emory University 

Discussant: Martin Altenburger, University of Vienna

Research 5.5  Diversity Session 2 –  Earnings Management

Moderator: Rucsandra Moldovan, Concordia University

5.5.1 – Corporate Governance Reforms, Societal Trust and Corporate Financial Policies
Cephas Simon-Peter Dak-Adzaklo (presenting), and Raymond Wong, City University of Hong Kong

Discussant: Jafar Al Saleem, Bemidji State University Bemidji

5.5.2 – Cultural Tightness and Earnings Management Around the World, 
Ahrum Choi, Jingyi Jia, Byron Y. Song, & Gaoguang Zhou (presenting), Hong Kong Baptist University

Discussant: Cephas Simon-Peter Dak-Adzaklo, City University of Hong Kong

5.5.3 – Community Diversity and Earnings Management: Empirical Evidence
Jafar Al Saleem (presenting), Bemidji State University Bemidji, Ricardo Malagueño, & Ana Marques,Norwich Business School University of East Anglia Norwich, & Gaia Melloni, HEC Lausanne, University of Lausanne

Discussant: Gaoguang Zhou, Hong Kong Baptist University

Note: Titles of papers only will be on this schedule; abstracts and detail will be provided in the Eventmobi Virtual Conference Portal

11:30 to 12:15

Coffee/meal break networking

12:15 to 13:15

Plenary Session Part 1: Editors in Chief Panel
with
Marcia Annisette, Accounting, Organizations and Society, York University
Leslie Berger, Accounting Perspectives, Wilfrid Laurier University
Alan Webb, Contemporary Accounting Research, University of Waterloo
Yves Gendron, Critical Perspectives on Accounting, Université Laval
Beatriz Garcia Osma, European Accounting Review, Universidad Carlos III de Madrid
Moderated by Michel Magnan, Concordia University

Education Workshop: Partial Information Exercise (PIE) Activities: Helping Students Develop Critical Thinking Skills
Presented by Candace Moody, University of Calgary

13:15 to 14:00

Plenary Part 2: CAAA–CPA Canada Research Grants Information Session
In this session, Rebecca Villmann, Director of Reporting Initiatives and Research at FRASCanada, and Bertrand Malsch, CAAA research chair, provide an overview of CAAA's research grant programs and tips for maximizing success in obtaining funding.

Research 6.1 Field Studies in Accounting
Moderator: Sophie Audousset-Coulier, Concordia University

6.1.1 – The Importance of Social Controls in the Commission of or Resistance to Group Fraud: A Field Study
Pujawati (Estha) Gondowijoyo (presenting), & Pamela R. Murphy, Queen’s University & Christie Hayne Gies, University of Illinois

Discussant: Erica Pimentel, Concordia University

6.1.2 – The Dual Usage Paradox, how the Actor's Global and Local use of Management Control Tools Emphasize the Usage Validation Effort
Jean-François Tremblay (presenting), Université du Québec à Montréal

Discussant: Pujawati (Estha) Gondowijoyo, Queen's University

6.1.3 – The Blind Spots of Interdisciplinarity
Erica Pimentel (presenting), and Joel Bothello, Concordia University , & Charles H. Cho, York University 

Discussant: Jean-François Tremblay, Université du Québec à Montréal

 Research 6.2 Auditing 4 – Audit and Governance

Moderator: Michael Favere-Marchesi, Simon Fraser University 

6.2.1 – Market for Corporate Control, Auditor Selection and Audit Fees: Evidence from International M&A Laws
Ahrum Choi, Hong Kong Baptist University, Jeong-Bon Kim, City University of Hong Kong, Jay Junghun Lee (presenting), University of Massachusetts, & Jong Chool, Park University of South Florida 

Discussant: Bradley Pomery, University of Waterloo  

6.2.2 – An Investigation into the Audit Committee’s Evaluation of the External Auditor 
Krista Fiolleau, Bradley Pomeroy (presenting), University of Waterloo & Susan McCracken, McMaster University 

Discussant: Jay Junghun Lee, University of Massachusetts 
 

 Research 6.3 Financial Reporting 11 – Bank and Debt Contracting

Moderator: Xiaohua (David) Fang, Florida Atlantic University

6.3.1 – Performance Pricing under Human Capital Uncertainty
Mahfuz Chy (presenting), University of Missouri  

Discussant: Xiaoran (Jason) Jia, York University 

6.3.2 – Investor Relations and Private Debt Markets
Kimball L. Chapman, Washington University in St. Louis, Ruby Lee, University of Florida, Nayana Reiter (presenting), University of Toronto, Christopher D. Williams, University of Michigan 

Discussant: Mahfuz Chy, University of Missouri 

6.3.3 – Fintech Competition and Bank Risk-Taking
Xiaoran (Jason) Jia (presenting), York University 

Discussant: Nayana Reiter, University of Toronto 

 Research 6.4 Financial Reporting 12 – Capital Market Research

Moderator: Ke Wang, University of Alberta

6.4.1 – When Earnings Meet Auctions
Ole-Kristian Hope, and Junhao Liu (presenting), University of Toronto, & Danqi Hu, Northwestern University 

Discussant: Gulraze Wakil, Ryerson University 

6.4.2 – The Misuse of Regression-Based x-Scores as Dependent Variables 
Sudipta Basu (presenting), & Dmitri Byzalov, Temple University

Discussant: Junhao Liu, University of Toronto 

6.4.3 – The Accruals Anomaly is Not Dead: Canadian Evidence
Gulraze Wakil (presenting), Ryerson University; and Camillo Lento and Naqi Sayed, Lakehead University 

Discussant: Sudipta Basu, Temple University 

  Research 6.5 Financial Reporting 6 – Value Relevance

Moderator: Karel Hrazdil, Simon Fraser University

6.5.1 – Does Market Sentiment Affect Investor Information Processing? Evidence from the Credibility of Management Forecasts
Carlo D'Augusta (presenting), Middle Tennessee State University, Matthew D. DeAngelis, Georgia State University, and Andrea S. Kelton, Middle Tennessee State University

Discussant: Sina Rahiminejad, University of Calgary

6.5.2 – Do Note Disclosures Influence Value-Relevance more when Managers Lose Financial Statement Placement Discretion? Evidence from ASU 2011-05
Matthew Cedergren (presenting), Santa Clara University, Changling Chen, and Victor Wang University of Waterloo, Kai Chen, Wilfrid Laurier University

Discussant: Carlo D'Augusta, Middle Tennessee State University

6.5.3 – Large Book-Tax Differences, Earnings Persistence, and Investment in Physical and Intangible Assets
Sina Rahiminejad (presenting), Mark Anderson, and Hussein Warsame, University of Calgary, and Rajiv Banker, Temple University

Discussant: Matthew Cedergren, Santa Clara University 

Note: Titles of papers only will be on this schedule; abstracts and detail will be provided in the Eventmobi Virtual Conference Portal

15:45 to 16:00

Bio break

Diversity in Practice Panel, and Handover to CAAA 2022 - Saskatoon
with
Merridee Bujaki, Carleton University
Rob Davis, KPMG
Karen Higgins, Deloitte Canada
Geneviève Mottard, Ordre des comptables professionnels agréés du Québec
Moderated by Sophie Audousset-Coulier, Concordia University

 Research 7.1  Diversity Session 3 – Accounting Profession

Moderator: Marcia A. Annisette, York University

7.1.1 – An Exploration of Queer Spaces and Worldviews in the Accounting Profession
Alessandro Ghio and Nicholas McGuigan, (both presenting), Monash University 

Discussant:  Laurence Daoust, HEC Montreal 

7.1.2 – Big 4 Professionals in Non-Big 4 Firms: Deviant Trajectories, Habitus Adjustment, and Capital Mobilization
Laurence Daoust (presenting), HEC Montreal, Candice T. Hux, Northern Illinois University, & Aleksandra B. Zimmerman, Florida State University

Discussant: Alessandro Ghio, Monash University

Research 7.2 Financial Reporting 13 – Institutional Investors

Moderator: Li Yao, Concordia University

7.2.1 – The Impact of CEO’s Social Capital on China’s Qualified Foreign Institutional Investors’ Blockholdings
Xiaoyin Wei (presenting), Ellie Chapple, & Natalie Elms, Queensland University of Technology, &Yanyan Huang, Jinling Institute of Technology

Discussant: Duo Pei, Rutgers Business School

7.2.2 – A Safe Haven for Retail Investors: The Influence of Passive Institutional Ownership on Analyst Optimism
Jingxin Hu (presenting), Syracuse University

Discussant: Xiaoyin Wei, Queensland University of Technology

7.2.3 – The Devil is in the Details: Firm-Specific or Market Information in Shareholder Activism
Duo Pei (presenting), Rutgers Business School

Discussant: Jingxin Hu, Syracuse University

7.3.1 – Disclosure of Qualifying Information
Luminita Enache (presenting), University of Calgary, Lynn Li, & Edward J. Riedl, Boston University, & Scarlett (Xiaotong) Song, University of New Hampshire

Discussant: Ken Li, McMaster University 

7.3.2 – Does Political Uncertainty Restrain Informative Disclosure?
Marwa Soliman (presenting), University of Ottawa

Discussant: Luminita Enache, University of Calgary

7.3.3 – A Firm-Specific Measure of Non-GAAP Exclusion Quality
Ken Li (presenting), McMaster University, Kurt H. Gee, Pennsylvania State, & Benjamin C. Whipple, University of Georgia

Discussant: Marwa Soliman, University of Ottawa
 

Research 7.4 Environmental Disclosure

Moderator: Gordon Richardson, University of Toronto

Note: this session time is 17:15 to 19:15

7.4.1 – Value Relevance of Carbon Emissions and Disclosures: The Role of Materiality
Shira Cohen (presenting), San Diego State University

Discussant: Jody Grewal, University of Toronto

7.4.2 – Adverse Climate Incidents and Bank Loan Contracting
Karel Hrazdil (presenting), Deniz Anginer, Jiyuan Li, & Ray Zhang, Simon Fraser University

Discussant: Shira Cohen, San Diego State University

7.4.3 – Greenwashing and the Cost of Equity Capital: International Evidence
Amna Chalwati (presenting), Saint Mary’s University, Sadok El Ghoul, University of Alberta, & Samir Trabelsi, Brock University

Discussant: Karel Hrazdi, Simon Fraser University

7.4.4 – Science-Based Carbon Emissions Targets
David Freiberg and George Serafeim, Harvard Business School; and Jody Grewal (presenting), University of Toronto 

Discussant: Amna Chalwati, Saint Mary's University

Séances de recherche parallèles 7.5 Séance en français 2 - Audit et gouvernance

Modératrice : Anne Fortin, Université du Québec à Montréal

7.5.1 – Audit des divulgations qualitatives en responsabilité sociétale : la formation de l’opinion de l’auditeur
Vincent Gagné (présente), Sylvie Berthelot, & Claudia Génier, Université de Sherbrooke

Intervenante : Annie Lecompte, Université du Québec à Montréal

7.5.2 – Lisibilité des pratiques de rémunération des hauts dirigeants canadiens et qualité de la gouvernance
Caroline Talbot (présente), Michel Coulmont, Université de Sherbrooke, & Sylvie Berthelot, Université de Sherbrooke

Intervenant : Melissa Fortin, Université du Québec à Montréal

Note: Titles of papers only will be on this schedule; abstracts and detail will be provided in the Eventmobi Virtual Conference Portal