7:15 to 8:00
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Wellness Session
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8:00 to 9:30 |
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
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9:00 to 10:00 |
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.
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8:00 to 9:30 |
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
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8:00 to 9:30 |
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
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8:00 to 9:30 |
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
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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
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10:00 to 11:30 |
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
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10:00 to 11:30 |
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
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10:00 to 11:30 |
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
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10:00 to 11:30 |
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
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10:00 to 11:30 |
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
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11:30 to 12:15
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Coffee/meal break networking
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12:15 to 13:15
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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
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12:15 to 13:15 |
Education Workshop: Partial Information Exercise (PIE) Activities: Helping Students Develop Critical Thinking Skills Presented by Candace Moody, University of Calgary
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13:15 to 14:00
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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.
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14:15 to 15:45 |
Education 6: Student Mental Wellness Presented by Jamie Gruman, University of Guelph; Merridee Bujaki, Carleton University; Darlene Himick, University of Ottawa; Suzanne Paquette, Université Laval Moderated by Sonia Dhaliwal, University of Guelph |
14:15 to 15:45 |
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
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14:15 to 15:45 |
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
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14:15 to 15:45 |
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
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14:15 to 15:45 |
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
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14:15 to 15:45 |
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
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15:45 to 16:00
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Bio break
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16:00 to 17:00 |
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
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17:15 to 18:45 |
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
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17:15 to 18:45 |
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
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17:15 to 18:45 |
Research 7.3 Financial Reporting 14 – Management Forecasts
Moderator: Irene Gordon, Simon Fraser 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
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17:15 to 19:15 |
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
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17:15 to 19:15 |
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
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18:45 onwards |
Survivors' Cocktails |