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 Houda Affes, 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, 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

 

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

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

Education Session 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

Concurrent Research Session 1.1 Financial Reporting 1 - Debt Contracting

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, Peking University (presenting)

Discussant: TBD

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

Discussant: TBD

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

Discussant: TBD

 Concurrent Research Session 1.2 Managerial Accounting 1 - Quantitative

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

Discussant: TBD

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

Discussant: TBD

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

Discussant: TBD

Concurrent Research Session 1.3 Financial Reporting 2 - Financial Information

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

Discussant: TBD

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

Discussant: TBD

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

Discussant: TBD

Concurrent Research Session 1.4 Auditing 1 - Theory and Field Evidence

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

Discussant: TBD

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

Discussant: TBD

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 & Aleksandra B. Zimmerman, Florida State University

Discussant: TBD

Concurrent Research Session 1.5 Financial Reporting 3 - Impact of Standards

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 & Leo Sheng, York University (presenting)

Discussant: TBD

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

Discussant: TBD

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 & Yijia Chen, Brock University

Discussant: TBD

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

  10:00 to 11:30

Concurrent Research Sessions 2.1 Financial reporting 4 - Corporate communication

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

Discussant: TBD

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, & Rucsandra Moldovan, Concordia University (presenting)

Discussant: TBD

2.1.3 - Narrative Conservatism

Juan Manuel Garcia Lara, Beatriz Garcia Osma, & Fengzhi Zhu, Universidad Carlos III de Madrid (presenting)

Discussant: TBD

 Concurrent Research Sessions 2.2 Auditing 2 - Archival Evidence

 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 & Carol Pomare, Mount Allison University (presenting)

Discussant: TBD

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, Xinyuan Shao, University of Minnesota (presenting)

Discussant: TBD

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

Discussant: TBD

 Concurrent Research Sessions 2.3 Diversity session 1 -  Disclosures

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

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

Discussant: TBD

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, & Betty Xing, University of Waterloo

Discussant:TBD

  Concurrent Research Sessions 2.4 Financial Reporting 5 - Supply and Demand

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

Discussant: TBD

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

Discussant: TBD

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

Discussant: TBD

Concurrent Research Sessions 2.5 Managerial Accounting 2 - Qualitative

2.5.1 The Double Usage of Management Accounting Tools in the Accounting Literature
Jean-François Tremblay – ESG-UQAM (presenting)

Discussant: TBD

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), & Camillo Lento, Lakehead University

Discussant: TBD

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, University of North Carolina Wilmington (presenting) & Stephen Salter, Middle Tennessee State University

Discussant: TBD 

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

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

 13:30 to 15:00 

Concurrent Research Sessions 3.1 Financial Reporting 6 - Value Relevance

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

Discussant: TBD

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


Discussant: TBD

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

Discussant: TBD

Concurrent Research Sessions 3.2 Taxation 1

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

Discussant: TBD

 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: TBD

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

Discussant: TBD

Concurrent Research Sessions 3.3 Corporate Governance - Role of Expertise

3.3.1 Antecedents of and Outcomes after Finance Committee Use

Sudipta Basu, & Eunju Ivy Lee, Temple University, (presenting)

Discussant: TBD

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

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

Discussant: TBD

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

 Concurrent Research Sessions 3.5 Auditing 3 - Archival Evidence

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


Discussant: TBD

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

Discussant: TBD

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

 Discussant: TBD 

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

 Concurrent Research Sessions 4.1 Financial Reporting 7 - Financial Analysts

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

Discussant: TBD

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: TBD

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

Discussant: TBD

Concurrent Research Sessions 4.2 Financial Reporting 8 - Managerial Opportunism

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

Discussant: TBD

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

Discussant: TBD

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

Discussant: TBD

Concurrent Research Sessions 4.3 Managerial Accounting 3 - Decision Making

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

Discussant: TBD

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

Discussant: TBD

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

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

 

Concurrent Research Sessions 5.1 Financial Reporting 9 - Non-Disclosure

 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

 

 

 

 

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 Session Part 2: TBA

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

Concurrent Research Sessions 6A to 6E

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

17:15 to 18:45

 Concurrent Research Sessions 7A to 7E

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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