CAAA response to COVID-19

Provisional schedule at-a-glance

(Please note this information is subject to change; the CAAA reserves the right to modify it at any time without notice.)

Our schedule starts early and ends late. Delegates east of EDT may catch earlier sessions, and delegates in the west may come online later...or you can buckle up and attend everything! Some sessions will be recorded and available later online.

Pre-conference day: Wednesday, June 9, 2021
Time Zone: EDT, Quebec

10:00 to 18:00

The pre-conference day will include publisher webinars and hosted lunch and coffee networking sessions, and the option for individual appointments with publishers and presenters.

12:00 to 17:30 

The Craft of Accounting Research Workshop

Professional development and education day: Thursday, June 10, 2021
Time Zone: EDT, Quebec
9:00 to 10:30

Education Workshop 1: Diversity I
Access Unlimited: Adapting to Student Needs
Presented by the techno-pedagogical service (Naïma Tebourbi and Geneviève Demers), Université TELUQ

10:30 to 12:30 Accounting Perspectives Symposium, Part 1: Transformational Thinking – Applying Ourselves to Change
10:30 to 11:00

Coffee Networking and Opening of the PD and Education Day - Education Chair

11:00 to 12:30  

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

12:30 to 12:45 Bio break; session rooms stay open for coffee networking
12:45 to 14:15

Education Day keynote presentation (brown bag lunch)

14:15 to 15:45

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

14:30 to 16:30 Accounting Perspectives Symposium, Part 2: Transformational Thinking – Applying Ourselves to Change
15:45 to 16:00  Bio break; session rooms stay open for coffee networking
16:00 to 17:30

Education Workshop 3: Diversity II
Bringing Diversity into the Course Curriculum
Presented by Ralph Tassone, University of Toronto, and Michal Kasprzak, Assistant Director of the Centre for Teaching Support and Innovation, University of Toronto

17:30 onwards

Social event and opening of the conference

Friday, June 11, 2021
Time Zone: EDT, Quebec

7:15 to 8:00

Wellness session

8:00 to 9:30

Brown Bag Breakfast and Concurrent Sessions

 8:00 to 9:30

Education 1A: Practical Insights from Education Research
Presented by Tillie Parmar, Trinity Western University and 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 

 8:00 to 9:30

Research 1.1 Financial Reporting 1 – Debt Contracting 
Moderator: TBD

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: TBD

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: TBD

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: TBD

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: TBD

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 UniversityHelen Ren (presenting), University of Liverpool, and Richard Taffler, University of Warwick

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

9:30 to 10:00 Coffee and Networking
10:00 to 11:30  

Education 2A: Microlearning — Education Round Tables
Presented by Howard Teall Award winners and others

  10:00 to 11:30

Research 2.1 Financial reporting 4 – Corporate communication
Moderator: TBD

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

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: TBD

 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: Caroline 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: TBD

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: TBD

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: TBD

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

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

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 and opening of the conference day

12:15 to 13:15 Opening Keynote: Patricia O'Brien, Professor Emerita, University of Waterloo
13:30 to 15:00 

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

Education 3B: Data Visualization in Tax course (TBC)
Presented by Sonia Dhaliwal, University of Guelph


13:30 to 15:00 

Research 3.1 Auditing 5 – Qualitative Studies
Moderator: TBD

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

Discussant: Michael Favere-Marchesi, Simon Fraser 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: TBD

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 

Johathan Farrar, Wilfrid Laurier University

Research 3.3 Corporate Governance – Role of Expertise
Moderator: TBD

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

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

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

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: TBD

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: 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

17:45 onwards

Social event

Saturday, June 12, 2021
Time Zone: EDT, Quebec

7:15 to 8:00

Wellness Session

8:00 to 9:30 Brown Bag Breakfast and Concurrent Sessions
 8:00 to 9:30

 Research 4.1 Financial Reporting 7 – Financial Analysts
Moderator: TBD

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: TBD

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: TBD

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

9:30 to 10:00 Coffee and networking
10:00 to 11:30  

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: TBD

 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: TBD

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: TBD

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: TBD

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: TBD

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 (presenting), Byron Y. Song, & Gaoguang Zhou, 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


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
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 Session Part 2: TBA

14:15 to 15:45 Education Session 6: TBA
 14:15 to 15:45

Research 6.1 Field Studies in Accounting
Moderator: TBD

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: TBD

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: TBD

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: TBD

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: TBD

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

16:00 to 17:00

Diversity in Practice Panel, and Handover to CAAA 2022 - Saskatoon
Rob Davis, KPMG
Geneviève Mottard, Ordre des comptables professionnels agréés du Québec

17:15 to 18:45

 Research 7.1  Diversity Session 3 – Accounting Profession
Moderator: TBD

7.1.1 – Incorporation Challenges, Immigrant Characteristics and Career Satisfaction for Immigrants in Accounting and Finance: An Empirical Evidence from Canada
Oliver Nnamdi Okafor (presenting)
, & Kenneth Kalu, Ryerson University

Discussant: Laurence Daoust, HEC Montreal 

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

Discussant:  Oliver Nnamdi Okafor, Ryerson University

7.1.3 – 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: Nicholas McGuigan, Monash University


17:15 to 18:45 

Research 7.2 Financial Reporting 13 – Institutional Investors
Moderator: TBD

7.2.1 – The Impact of CEO’s Social Capital on China’s Qualified Foreign Institutional Investors’ Blockholdings
Xiaoyin Wei (presenting), 
Ellie Chapplea, & 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


17:15 to 18:45  Research 7.3 Financial Reporting 14 – Management Forecasts
Moderator: TBD

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

17:15 to 19:15  Research 7.4 Environmental Disclosure

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

Moderator: TBD

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

Modétateur / Modératrice :

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

Intervenant : 

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 : Daniel Coulombe, Université Laval

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

18:45 onwards Survivors' Cocktails

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