Seminar Series

Date:       Wednesday, 25 August 2021
Time:       9.30am - 11.00am
Venue:     via Zoom
Speaker:  Asst Prof Mani Sethuraman, Cornell SC Johnson College of Business

Topic:       TBA

Date:       Wednesday, 18 August 2021  
Time:       9.30am - 11.00am
Venue:     via Zoom
Speaker:  Assoc Prof Zhang Huai,  Nanyang Technological University  

Topic:       Regulatory sanctions on financial analysts

Date:       Wednesday, 11 August 2021
Time:       9.30am - 11.00am
Venue:     via Zoom
Speaker:  Assoc Prof Elizabeth BLANKESPOOR, University of Washington
Topic:       Real-time revenue and firm disclosure

Date:       Wednesday, 7 April 2021
Time:       4.00pm – 5.30pm
Venue:     via Zoom
Speaker:  Assoc Prof Xi LI, London School of Economics and Political Science
Topic:       Institutional ownership and workplace misconduct: Evidence from federal labor law violations

Date:       Wednesday, 31 March 2021 
Time:       9.30am – 11.00am 
Venue:     via Zoom
Speaker:  Asst Prof Matthias Breuer, University of Chicago
Topic:      Uneven Regulation and Economic Reallocation: Evidence from Transparency Regulation

Date:        Wednesday, 24 March 2021 
Time:       1.30 pm – 3.00 pm
Venue:     via Zoom
Speaker:  Assoc Prof Zhang Huai, Nanyang Technological University 
Topic:       Geographic distance and ISS recommendations

Date:        Wednesday, 10 March 2021 
Time:       9:30am to 11:00am
Venue:     via Zoom
Speaker:  Prof Sarah BONNER, University of Southern California 
Topic:       The Effects of Formality of Documentation on Auditors’ Acquisition of Knowledge from Prior Year Workpapers

Date:       Tuesday, 23 February 2021  
Time:       9.30 am – 11.00 am  
Venue:     via Zoom
Speaker:  Prof Christian Leuz, The University of Chicago Booth School of Business
Topic:      Reporting Regulation and Corporate Innovation 

Date:       Wednesday, 27 January 2021
Time:       1.30 to 3.30 pm
Venue:     via Zoom
Speaker:  Assoc Prof Zhang Huai, Nanyang Technological University 
Topic:      Talking Down the Competitors: How do underwriting relationships influence analysts’ forecasts?


Date:       Wednesday, 25 November 2020
Time:       1.30 to 3.00 pm
Venue:     via Zoom
Speaker:  Asst Prof Kelvin LAW, Nanyang Technological University
Topic:       How Does Artificial Intelligence Shape the Audit Industry?

​Date:       Wednesday, 4 November 2020
Time:       9.30 to 11.00 am
Venue:     via Zoom
Speaker:  Prof Marlys Gascho LIPE, University of South Carolina
Topic:       Disclosure Descriptors: Helping Investors Process Complex Accounting
                 Estimates by Using Short Identical Descriptors
​Date:       Wednesday, 14 October 2020
Time:       9.30 to 11.00 am
Venue:     via Zoom
Speaker:  Asst Prof Scott A. EMETT, Arizona State University
Topic:       Auditing with Data and Analytics: External Reviewers' Judgement ​of Audit         
                Quality and Effort

​Date:       Wednesday, 2 September 2020
Time:       1.00 to 2.30 pm
Venue:     via Zoom
Speaker:  Prof Hun-Tong TAN, Nanyang Technological University
Topic:       The Joint Effect of Information Control, Information Placement, and Readability 
                 on Investors’ Reactions to Financial Disclosures 

​​Date:       Wednesday, 26 August 2020
Time:       1.30 to 3.00 pm
Venue:     via Zoom
Speaker:  Asst Prof Huaxiang YIN, Nanyang Technological University
Topic:       Do Tax Differences Benefit or Hurt Internal Decision Making? The Effects of     
                Controller Compensation on Costing System Design

​Date:       Wednesday, 26 February 2020
Time:       1.30 to 3.00 pm
Venue:     Executive Seminar Room 5 (S3.1-B1-07)
Speaker:  Asst Prof Kelvin LAW, Nanyang Technological University
Topic:       Financial Misconduct

​Date:       Wednesday, 19 February 2020
Time:       1.30 to 3.00 pm
Venue:     Executive Seminar Room 5 (S3.1-B1-07)
Speaker:  Asst Prof Stephanie GRANT, University of Washington
Topic:       Repetition, Interactivity, and Investors' Reliance on Firm Disclosures

​Date:       Friday, 14 February 2020
Time:       1.30 to 3.00 pm
Venue:     Executive Seminar Room 5 (S3.1-B1-07)
Speaker:  Prof Igor GONCHAROV, Lancaster University
Topic:       The Availability of Stock Prices and Reporting Quality:
                 Evidence from the Disclosures of Publicly-traded and Non-traded Firms

Date:       Wednesday, 12 February 2020
Time:       1.30 to 3.00 pm
Venue:     Executive Seminar Room 5 (S3.1-B1-07)
Speaker:  Assoc Prof Holly YANG, Singapore Management University
Topic:   Product Recalls and Financial Reporting Credibility

​Date:       Wednesday, 5 February 2020
Time:       1.30 to 3.00 pm
Venue:     Executive Seminar Room 5 (S3.1-B1-07)
Speaker:  Assoc Prof ZHANG Huai, Nanyang Technological University
Topic:       Financial Reporting
​Past Seminars
​20 Nov ​The Last Chance to Improve Financial Reporting Reliability: Evidence from Recorded and Waived Audit Adjustments​ by Prof Katherine Schipper, Duke University​
​13 Nov ​Tax Policy Uncertainty by Assoc Prof John Gallemore, University of Chicago
​6 Nov
​Payoffs to Aggressiveness​ by Prof Frank Ecker, Frankfurt School of Finance and Management​
30 Oct ​De-biasing bold forecasts using the 'outside view': The case of analysts' sales growth forecasts by Assoc Prof Peter Joos, INSEAD
​16 Oct ​Skewness in Expected Earnings and CEO Compensation​ by Assoc Prof Stephen Hillegeist, Arizona State University
​4 Oct ​The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine​ by Prof Yongtae KIM​, Santa Clara University
​25 Sept Mind the Gap? Firm Strategy and CEO-VP Pay Gap by Assoc Prof Bo QIN, The University of Melbourne​
​18 Sept ​Trading Volume and Public Information in an Experimental Asset Market with Short-Horizon Traders by Asst Prof Radhika LUNAWAT, University of California - Irvine​
​28 Aug ​The Impact of Raising Employee Pay on Manager-Employee Relationships​ by Asst Prof YIN Huaxiang, ​Nanyang Technological University
​14 Aug ​Do Managers Disclose More Risks When Given a Chance to Explain?
The Effects of Risk Disclosure Regime and Reporting Goal on Managers’ Disclosure Choices by Asst Prof Yeo Feng, University of South Carolina
​17 Apr ​The forecasting use of EBITDA covenants by equity investors by Assoc Prof Lee Lian Fen, ​Boston College
​10 Apr ​Unbeatable Forecasts by Prof Andrew Call, ​Arizona State University
​3 Apr​Trust and Debt Contracting: Evidence from International Syndicated Loans​ by PhD Candidate Xiong Xi, Nanyang Technological University​​
​27 Mar ​Analysts’ and Managers’ Use of Humor on Public Earnings Conference Calls​​ by Assoc Prof Nathan Sharp, Texas A&M University 
​20 Mar ​​Needs Versus Wants: Which Motivates More Effort?​ by Prof Alan Webb, University of Waterloo
​13 Mar ​Policing Financial Markets: The Rhetorical Battle of Whistleblowing Short Sellers by Assoc Prof Luc Paugam, HEC Paris
06 Mar
Reducing Short Selling Constraints and Investment-Stock Price Sensitivity: Theory and Evidence​ by Asst Prof You-il (Chris) PARK, Nanyang Technological University
Past Seminars
​Wed, 21 Nov​Messaging Without a Message: Executive Value and Social Media Activity
by Associate Professor Rencheng WANG, University of Melbourne
​Wed, 14 Nov ​The Proprietary Cost of Disclosure: Evidence from Tracking Copycats' Digital Footprints
by Assistant Professor Sean CAO, Georgia State University
​Wed, 7 NovOn the Informativeness of Unexpected Exclusions from Street Earnings
by Associate Professor Stephannie LAROCQUE, University of Notre Dame
Wed, 17 Oct​ ​Voluntary Disclosure and Investment When Outsiders and Insiders have Different Beliefs
by Professor Suil PAE, Sungkyunkwan University
​​Wed, 12 Sept​Do Auditors Charge a Risk Premium? Evidence from the Association between Derivative Hedging and Audit Fees
by Assistant Professor Tharindra RANASINGHE, University of Maryland
​Wed, 29 Aug ​CEO Connectedness and the Cost of Capital
by Associate Professor Angie LOW, Nanyang Technological University
​Wed, 15 Aug ​Can Organizational Identification Mitigate the CEO Horizon Problem? by Professor Margaret Anne ABERNETHY, University of Melbourne
Wed, 25 Apr Why Can't I Trade? Exchange Discretion in Calling Halts Around Important Information Events by Associate Professor Sarah ZECHMAN, University of Colorado at Boulder​
Wed, 18 Apr ​​Impact of Climate Change on Firm Earnings by Associate Professor Artur HUGON, Arizona State University​
Wed, 11 Apr ​​Avoiding China’s Capital Market: Evidence from Hong Kong-Listed Red-chips and P-chips by Professor Grace POWNALL, Emory University​
Wed, 4 Apr Looking the Part: Does Audit Committee Expertise Reduce the Influence of Superficial Appearances in Auditor Selection and Compensation Decisions?​ by Professor Steven J KACHELMEIER, University of Texas at Austin​
Wed, 14 MarVerification Procedures and Financial Reporting Quality: The Positive Effects of Negative Assurance Reviews by ​Professor William KINNEY, University of Texas at Austin​
Wed, 7 Mar 
Should Employees be Given Second Chances? Evidence from A Quasi-Field Experiment by Assistant Professor Steve Yu-Ching WU, University of Hong Kong
Wed, 28 Feb ​​What should be the Null Hypothesis of Rational Expectation? - Evidence from Security Analysts and Machine Learning Assistant by Professor Rui SHEN, Nanyang Technological University
Past Seminars
15 Nov​ You Promoted Who? Managers’ Strategic Promotion Decisions and the Effects of Transparency and Compensation Interdependence
by Professor Victor S MAAS, University of Amsterdam​
25 Oct​ ​​Financial Market Developments and Managmement Compensation
by Professor Daniel A BENS, INSEAD
11 Oct Juror Reaction to Tax-Deductability of Punitive Damage Awards: Experimental Evidence
by Associate Professor Shankar VENKATARAMAN, Georgia Institute of Technology​
27 Sept​ The Relation between Strategy, CEO Selection, and Firm Performance
by Associate Professor Flora KUANG, University of Melbourne
20 Sept​ The Persistence and Pricing Implications of Changes in Multinational Firms' Foreign Cash Holdings
by Professor Terry SHEVLIN, University of California, Irvine​
​​16 August​Managing the Narrative: Investor Relations Officers and Corporate Disclosure
by Professor Michael CLEMENT, University of Texas at Austin
​26 April​Curbing Earnings Management: Experimental Evidence on How Clawback Provisions and Board Monitoring Affect Managers' Use of Discretion
by Professor Jeffrey HALES, Georgia Institute of Technology
​19 April ​Legal Disputes Againsts Independent Auditors, Insights from Prominent Attorneys
by Asst Professor Eldar MAKSYMOV, Arizona State University
​12 April​Aggregate and Idiosyncratic Political Risk: Measurement and Effects
by Professor Laurence van LENT, Tilburg University
​5 April​CEO Turnover, Leadership Vacuum, and Stock Market Reactions
by Asst Professor Jeong Hwan JOO, University of Hong Kong
​29 March ​Staff Auditors' Proclivity for Computer Mediated Communication with Clients and its Effect on Skeptical Behavior
by Professor Richard C HATFIELD, University of Alabama
22 March Firm Performance, Reporting Goals, and Language in Narrative Disclosures
by Asst Professor Kristina M RENNEKAMP, Cornell University
Past Seminars
​Nov 16 ​​"Casting" a Doubt: Informational Role of Analyst Participation during Earnings Conference Calls
​by Professor Mohan VENKATACHALAM, Duke University
​Oct 19 ​Do Disclosed Subsequent Events Pose Risk to Financial Reporting Quality?
by Assistant Professor Wei ZHU, University of Illinois at Urbana-Champain
​Oct 12 ​The Changing Landscape of Auditor Litigation
by Assistant Professor Colleen HONIGSBERG, Stanford Law School
​Sep 21​Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors
by Associate Professor Nancy SU, Hong Kong Polytechnic Univer​sity
​Sep 14 ​​An Examination of the Listing of Analyst Coverage on Corporate Websites
by Associate Professor Lian Fen LEE, Boston College
​Sep 7 ​The Effect of Banks' Financial Reporting on Syndicated Loan Structures
by Associate Professor Scott LIAO, University of Toronto
​Aug 31​Business Press Coverage and Management Earnings Guidance
by Assistant Professor Yachang ZENG, Nanyang Technological University
​Aug 17 ​The Effect of Incentive Scheme and Task Type on Altruistic Behavior within the Organization
by Associate Professor Ivo TAKFOV, Georgia State University
​Jun 15 ​​How Do Inspectors Evaluate Auditor's Decisions? The Role of Prior Experience, Inspection Approach and Wise Thinking
by Professor Mark Peecher, University of Illinois at Urbana-Champaign
​May 4 ​Learning to Acquire with Toeholds
by Assistant Professor Yun DAI, Erasmus University​
​May 3 ​That Sentimental Journey to the Wall Street - Movie Box Office and Stock Prices
by Professor Oliver Zhen LI, National University of Singapore​
​Apr 20 ​The Role of Convex Equity Incentives in Managers' Forecasting Decisions
by Assistant Professor Holly YANG, Singapore Management University
​Apr 13 ​Career Concerns and Unpaid Chinese Executives
by Professor Naomi SODERSTROM, University of Melbourne
​Mar 30 ​The Standard-Setters' Toolkit: Can Principles Prevail Over Bright Lines?
by Professor Patricia O'Brien, University of Waterloo
​Jan 20 Relational Controls in Inter-Firm Transactions
by Professor Ranjani KRISHNAN, Michigan State University
​Jan 13​ ​Accounting Quality and the Speed of Price Adjustment: New Evidence
by Associate Professor Mozaffar KHAN, Harvard Business School
Past Seminars
18 Nov      The Effect of Pay Level on the Selection of Value-Congruent Employees in Mission-Drive Organizations
by Associate Professor Clara CHEN,​ University of Illinois at Urbana-Champaign
4 Nov​Green Disclosures? Social Media and ​Prosocial Behavior?
by Visiting Professor Hai LU, Singapore Management University
28 Oct​The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth
by Assistant Professor Asad KAUSAR, Nanyang Technological University
21 Oct​Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?
by Assistant Professor Jeffrey L HOOPES, Ohio State University
14 Oct​The Selection and Motivation Effects of Tournament Prize Spread
by Assistant Professor Huaxiang YIN, Nanyang Technological University
7 OctLinguistic Uncertainty in Financial Disclosures
by Assistant Professor Kai DU, Pennsylvania State University
23 SeptHow Giving Feedback to Subordinates and Learning through Experience Mitigate Performance Evaluation Judgment Bias: Evidence from EVA Adoption by Chinese State-Owned Enterprises
by Assistant Professor Fei DU, University of Hong Kong
16 Sept
​Earnings Management and Annual Report Readability
by Assistant Professor Rafael ROGO, University of British Columbia
2 Sept
​A Cross-Country Examination of Auditor Reporting for Going-Concern Uncertainty
by Assistant Professor Miguel MINUTTI-MEZA, University of Miami
22 AprThe Effects of Hedonic Gift Card Rewards Versus Cash Rewards in a Sales Tournament: A Field Experiment
by Associate Professor Khim KELLY, University of Waterloo
15 AprCan Passive Owners Influence Firm Operations? Quasi-Indexer Holdings and Corporate Tax-Planning
by Professor Shuping CHEN, University of Texas at Austin
8  Apr
Analyst Information Discovery and Information Interpretation Roles: A Topic Modeling Approach
by Assistant Professor Allen HUANG, Hong Kong University of Science & Technology
1 Apr​CEO Compensation Contracts: Do Biologically-Honest Signals Matter?
by Assistant Professor Yachang ZENG, Tilburg University
25 Mar​Customer-Supplier Relationships and Corporate Tax Avoidance
by Assistant Professor Luo ZUO, Cornell University
11 MarThe Effect of Language Formality in Social Media Disclosures
by Assistant Professor Timothy J BROWN, University of Illinois at Urbana-Champaign
25 Feb​Tax Inversion within the United States: Evidence from State Corporate Tax Rate Changes
by Associate Professor Jeffrey NG, Singapore Management University
11 FebCustomer's Short Interest and Supplier's Investment Decision
by Professor Xia CHEN, Singapore Management University
4 FebThe Higher Moments of Future Earnings
by Assistant Professor Woo-Jin CHANG, INSEAD​
Past Seminars
29 Oct​   The Role of Director and Executive Interlocks in Mitigating Uncertainty in Auditor Hiring Decisions
by Assistant Professor Julia YU, Nanyang Technological University
15 Oct​The Consequences of Rule 3522
by Professor Clive LENNOX, Nanyang Technological University
​8 Oct​Privacy Disclosure and Auditing: An Exploratory Study
by Professor David HAY, University of Auckland
24 Sep​The Use of Revenue Disclosures to Inform and Influence the Market
by Assoc Prof Stephen STUBBEN, University of Utah
3 Sept​Financial Statement Irregularities: Evidence from the Distributional Properties of Financial Statement Numbers
by Asst Professor Zahn BOZANIC, Ohio State University
20 AugWho is the Average Individual Investor? Numerical Skills and Implications for Accounting Research
by Assoc Professor Susan KRISCHE, American University​
​3 Jul​Can Auditors Detect Deceptive Discussions During Earnings Conference Calls?
by Asst Professor Jessen HOBSON, University of Illinois
​1 Jul​The Effects of Financial Derivaties on the Decisions of Sell-Side Analysts
by Professor Theodore SOUGIANNIS, University of Illinois
1 Jul​The Effects of Forecasting Approach and Performance-Based Incentives on the Quality of Management Forecasts
by Assoc Professor Clara CHEN, University of Illinois
​23 Apr​Do Client Characteristics Really Drive Big N Quality Differentiation?
by Asst Professor Jieying ZHANG, University of Southern California
12 Apr​​2014 Tri-Uni Junior Faculty Research Conference
9 Apr​Implications of Understanding Cost Behavior for Financial Accounting Research
by Professor Rajiv BANKER, Temple University
12 Mar​Government Preferences, SEC's Enforement Actions and Firms' Accounting Violations
by Mr Jonas HEESE, Maastricht University
6 Mar​Repetitive Disclosures in the MD&A
by Ms Heather LI, University of Toronto
3 Mar​Labor Market Peer Firms
by Ms Nan LI, University of Chicago
28 Feb​Real Cost Management around Loan Financing
by Dr Shunlan FANG, Temple University
27 Feb​Disclosure Regulation and the Competition between Public and Private Firms: The Case of Segment Reporting
by Ms Ying ZHOU, University of Florida
19 Feb​Information Policies, Manager Discretion, and Managerial Opportunism
by Mr Huaxiang YIN, Tilburg University
​14 Feb​​Does Accounting Quality Matter for Short-term Financing? Evidence from Firms' Amount of Trade Credit
by Mr Yun KE, University of British Columbia
12 Feb​Unintended Effect of Group Identity: An Experimental Investigation of Benefit Asymmetry ​and Employees' Cooperation
by Ms Helen XU, Georgia Institute of Technology
5 Feb​Zombie Lending, Financial Reporting Opacity and Contagion
by Mr Yupeng LIN, National University of Singapore
22 Jan​A New Accounting Approach to Evaluate M&A Prices and Goodwill Allocations
by Mr Hyung Il OH, Columbia University
​Past Seminars
​20 Nov        Illusion of Growth: Merger-Related Transitory Growth and Its Implications for Growth and Accrual Misprising
by Professor Daniel COLLINS, University of Iowa
​13 Nov​Understanding the Role of Management Earnings Forecast Range
by Assoc Professor Marlene PLUMLEE, University of Utah
​6 Nov​How do Audit Firms Assign Engagement Partners to Clients and What are the Consequences for Audit Quality?
by Professor Clive LENNOX
30 Oct​Regulation through Social Norms
by Assoc Professor Gilles HILARY, INSEAD
23 Oct​The Interdependence Effect of CEO and Outside Director Equity-Based Compensation on Management Earnings Forecasts: Substitutes or Complements?
by Asst Professor Byungjin KWAK, KAIST
​16 OctDo Investors Use Management Forecasts as Benchmarks to Evaluate Future Performance?
by Assoc Professor Kai Wai HUI, Hong Kong University of Science & Technology
9 OctOf Poetry and Ethics
by Professor Oliver Zhen LI, National University of Singapore
1 Oct
​Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Rates on Return
by Assistant Professor Stephanie SIKES, University of Pennsylvania
18 Sept
​Accounting for Stakeholders in Times of Crisis: Sensemaking of Calls for Transparency within Financial Accounting
by Professor Steven SALTERIO, Queen's School of Business
​4 Sept​​Performance Measurement Alignment and Supplier Performance in High-Technology Supply Chains
by Assoc Professor Neale O'CONNOR, Visiting Assoc Professor of National University of Singapore​
​28 AugHow are Earnings Attributes Affected by Audit Adjustments?
by Professor Clive LENNOX, Nanyang Technological University
21 Aug
Cost Estimates, Cost Overruns, and Project Continuation Decisions
by Professor Joan LUFT, Michigan State University
​24 Apr​Can Excellence in Corporate Social Performance Improve Investors' Financial Assessments and Credibility of Managers' Forecasts?
by Assoc Professor Andres GUIRAL, Yonsei University
17 Apr​Does Accounting Conservatism Impede Corporate Inoovation?
by Assoc Professor Simba Xin CHANG, Nanyang Technological University
​10 Apr​Think Twice before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts
by Professor Eddy CARDINAELS, Tilburg University
​3 Apr​​The Effect of Manager-specific Optimism on the Tone of Earnings Conference Call
by Professor Dawn MATSUMOTO, University of Washington
​27 MarWhen Analysts Talk, Do Institutional Investors Listen? Evidence from Target Price Changes
by Associate Professor Hongping TAN, SUNY Buffalo
​21 MarResearching and Publishing in Accounting
by Professor Christopher CHAPMAN, Imperial College London
​27 Feb​Securities Litigation Risk for Foreign Companies Listed in the U.S.
by Assistant Professor Gwen YU, Harvard Business School
​23 Jan​Using On-Line Learning Tools in the First Course in Accounting
by Associate Professor Patricia LIBBY, Ithaca college
​16 Jan​Financial Statement Disaggregation Decisions & Auditors' Tolerence for Misstatement
by Professor Robert LIBBY, Cornell University
Past Seminars
​20 Nov        ​The Effect of Mandatory Corporate Social Responsibility Reporting on Information Asymmetry: Evidence from a Quasi-Natural Experiment in China
by Professor Mingyi HUNG, Hong Kong University of Science & Technology
31 OctManagerial Equity Ownership and Financial Analysts' Information Environment
by Associate Professor Tony KANG, Oklahoma State University
​17 OctCost of Capital Free-Riders
by Professor Stephen BAGINSKI, University of Georgia​
3 Oct​Are Managers Penalized When Their Accounting Measurements are not Publicly Observed?
by Professor Clive LENNOX, Nanyang Technological University
26 SeptThe Impact of Mandatory IFRS Adoption on Bank Loan Contracting
by Asst Professor Shiheng WANG, Hong Kong University of Science & Technology
19 Sept  The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality
by Assoc Professor David PIERCEY, University of Massachusetts Amherst
22 AugCounterparty Responses to Managerial Overconfidence
by Asst Professor Holly YANG, University of Pennsylvania
4 May
The Risk Management Role of Accounting Conservatism for Operating Cash Flows
by Professor Gary BIDDLE, University of Hong Kong
18 Apr
​The Moderating Effects of Ex Post Subjectivity on the Relation between Goal Difficulty and Performance
by Asst Professor Khim KELLY, University of Waterloo
11 Apr​Changes in Firms' Cost Structures, Effects on Matching, and Implications for Earnings Quality
by Asst Professor Anup SRIVASTAVA, Northeastern University
4 AprIs Post Lost/Profit Announcement Drift a new Anomaly?
by Asst Professor Asad KAUSAR, Nanyang Technological University
21 Mar​
Board Reputation and Financial Reporting Quality
by Professor Dan SEGAL, Interdisciplinary Center Hezliya
14 MarDoes the Presence of Just a Few Large Audit Firms Make the Audit Market Uncompetitive?
by Professor Clive LENNOX, Nanyang Technological University
7 Mar​Auditing Complex Estimates: Understanding the Process Used and Problems Encountered
by Professor Kathryn KADOUS, Emory University
22 FebEmpirical Evidence on Reporting Quality under Dual Mandatory Rotation Rule
by Dr Gilad LIVNE, City University, London
15 Feb​Audit Market Concentration, Auditor's Reputation as Global- and Country-level Market Leader, and Investor-perceived Audit Quality
by Professor Ferdinand GUL, Monash Kuala Lumpur, Malaysia
​8 FebThe Effect of Information Pursuit on Judgments and Confidence of Auditors
by Asst Professor William TAYLER, Emory University
​18 JanEstimate-related Disclosures, Investor Mindset and the Illusion of Precision in Financial Statement Estimates
by Mr Brian WHITE, PhD Candidate, University of Illinois at Urbana-Champaign
​11 JanDo Managers Always Know Better? An Examination of the Relative Accuracy of Management and Analyst Forecasts
by Asst Professor Lian Fen LEE, Boston College​
Past Seminars
16 Nov        R&D Reporting Rule and Firm Efficiency
by Assoc Prof Neil BHATTAC​HARYA, Southern Methodist University
​ 5 OctHush Money: The Impact of Rank and File Stock Options on Employee Whistle-Blowing
by Asst Professor Andrew CALL, University of Georgia
21 SeptDo Conflict of Interest Disclosure and Certification of Objectivity Reduce Bias in Professional Accountants' J​udgments?
by Professor Hun Tong TAN, Nanyang Technological University
14 SeptTurning Up the Volume: An Experimental Investigation of the Role of Mutual Monitoring in Tournaments
by Asst Professor May ZHANG, Northeastern University
7 SeptMandatory IFRS Adoption and Stock Price Crash Risk: Global Evidence
by Asst Professor Liandong ZHANG, City University of Hong Kong
31 Aug The Effects of Carrot versus Stick Incentive Schemes and Working Relationships on Auditors' Reporting of Questionable Acts
by Assoc Professor El'fred BOO, Nanyang Technological University
24 AugThe Role of Firm Status in Appointments of Financial Experts to Audit Committees
by Asst Professor David ERKENS, University of Southern California
8 Aug
An Overview of Charities Accounting Standard
by Assoc Professor NG Eng Juan, Nanyang Technological University
27 Jun
​The Implied Cost of Capital: A New Approach
by Asst Professor Yinglei ZHANG, Chinese University of Hong Kong
20 JunTone Management
by Professor Siew Hong TEOH, University of California, Irvine
24 MaySelecting from Accounting-based Valuation Models
by Assoc Professor Steve MONAHAN, INSEAD
5 May
The Effect of Hedge Fund Activism on Corporate Tax Avoidance
by Professor Agnes CHENG, Louisiana State University
14 AprAudit Fee Stickiness or it Goes Up Quicker than it Comes Down
by Dr Charl de VILLIERS, University of Auckland
13 AprWhat Drives Credit Rating Changes? A Return Decomposition Approach
by Ms Sunhwa CHOI, Seoul National University
30 MarSegment Disclosures, Internet Capital Markets, and Firm Value: Evidence from SFAS No. 131
by Mr Young-Jun CHO, Cornell University
23 Mar​Litigation Risk and Management Forecast Opimism: Is Bad News Really Less Biased Than Good News?
by Ms Helen HURWITZ, Columbia University
​21 MarCEO After-tax Compensation Incentives and Corporate Tax Avoidance (via video conference) 
by Mr Fabio B GAERTNER, University of Arizona
​16 MarCreditor Control, State of Nature Verification, and Financial Reporting Conservatism
by Mr Liang TAN, Northwestern University
14 MarThe Impact of Changes in Competition in the Syndicated Loan Market on Financial Covenant Use
by Ms Jingjing ZHANG, Northwestern University
9 Mar​The Interaction of Voluntary and Mandatory Disclosure: Evidence from the SEC's Elimination of the IFRS-US GAAP Reconciliation
by Ms Julia YU, University of Georgia
2 MarIncome Shifting When No One is Looking? Earnings Management by Acquisition Targets between Takeover Announcement and Completion​
by Associate Professor Frank ZHANG, Yale University
1 MarEarnings Smoothing and Investment Sensitivity to Stock Prices​
by Ms Kelly HUANG, Georgia State University
23 Feb​​The Contagion Effect of Office-Level Audit Failures
by Professor Jere R FRANCIS, University of Missouri-Columbia
​18 Feb​Cost Structure and Sticky Costs
by Professor Ramji BALAKRISHNAN, University of Iowa
11 Feb​Managers' Self-Serving Attribution Bias, Overconfidence, and Corporate Financial Policies 
by Asst Professor Feng LI, University of Michigan
26 Jan​​Voluntary IFRS Adoption and Stock Price Synchronicity: Do Analyst Following and Institutional Infrastructure Matter?
by Asst Professor Haina SHI, Fudan University
Past Seminars
13 Dec     The Post Forecast Revision Drift and Underreaction to Industry-Wide and/or Firm-Specific Earnings
by Assoc Prof Eric YEUNG, University of Georgia
10 Dec
Reward System Design and Group Creativity: An Experimental Investigation
by Asst Prof Flora ZHOU, University of Illinois at Urbana-Champaign
​22 NovProductivity-Target Difficulty, Performance-Based Pay and the Identification of Production Efficiencies
by Asst Professor Michael WILLIAMSON, University of Texas at Austin
10 NovManagement Earnings Forecasts and Simultaneous Release of Earnings News
by Asst Professor Yoel BENILUZ, Rutgers University
3 NovInternal Control over Financial Reporting and Investment Efficiency
by Professor Dan S DHALIWAL, University of Arizona
27 Oct Challenges for the Implementation of Fair Value Accounting in Emerging Markets: Evidence from China
by Assoc Professor Danqing YOUNG, Chinese University of Hong Kong
1 SeptDoes Web Disclosure Matter? Evidence from the US and Taiwan
by Asst Professor David WANG, National Taiwan University​
30 Aug
Do Sales Executives Matter for Financial Reporting?
by Assoc Professor Kai Wai HUI, Hong Kong University of Science & Technology​
18 Aug
​Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms
by Asst Professor Xia CHEN, University of Wisconsin-Madison
14 JulThe Relataive Profitability of Analysts' Stock Recommendations: What Role Does Investor Sentiment Play?
by Assoc Professor Michael CLEMENT, University of Texas at Austin
12 Jul​Managerial Incentive and Management Forecast Precision
by Assoc Professor Qiang CHENG, University of Wisconsin - Madison
30 Jun
Data Truncation Bias, Loss Firms, and Accounting Anomalies
by Professor Siew Hong TEOH, University of California, Irvine
17 JunAudit Risk, Auditor Judgment Risk, and Trangulation
by Professor Mark PEECHER, University of Illinois
16 Jun
Spillover Effects in Subjective Performance Evaluation: Bias, Fairness, and Controllability
by Asst Professor Jasmijn C BOL, University of Illinois
15 Jun
Evaluator Perceptions of Audits Performed under Principles-Based and Rules-Based Accounting Standards: The Effects of a Professional Judgment Framework and Auditor Expertise
by Asst Professor Bradley POMEROY, University of Illinois
14 Jun​Improving the Quality of Financial Reporting and External Audits by Rationalizing Financial Statement Preparer and Auditor Accountaciliby 
by Professor Ira SOLOMON, University of Illinois​
​4 MayThe Effect of SOX on Audit Quality in the Market for Small Auditors
by Professor Clive LENNOX, Nanyang Technological University
​28 AprAccounting Conservatism and Ownership Structure: An Empirical Analysis
by Asst Professor Shuping CHEN, The University of Texas at Austin
14 AprThe Effects of Market Competition and International Market Orientation on Management Control System Use by Emerging-Market Firms
by Assoc Professor Neale O'CONNOR, University of Hong Kong
1 Apr
​The Impacts of Product Market Competition on the Quantity & Quality of Voluntary Disclosures
by Ms Julia YU, University of Georgia
30 MarFinancial Reporting Quality & the Quiet Life
by Mr Mihir N MEHTA, PhD Candidate, Massachusetts Institute of Technology
19 MarFinancial Restatements: Implications for Management Earnings Forecasts
by Ms Zinan ZHU, PhD Candidate, George Washington University
18 Mar
​Purchase Obligations, Earnings Persistence & Stock Returns
by Mr Kwang J LEE, PhD Candidate, University of California at Berkeley
17 Mar​CEO Tenure and Earnings Quality
by Mr Weining ZHANG, PhD Candidate, University of Texas at Dallas​
​12 MarThe Effect of Ex-Ante Management Forecast Accuracy on Post-Earnings Announcement Drift​
by Ms Li ZHANG, PhD Candidate, London Business School
11 MarInformativeness of Value-at-Risk Disclosure in the Banking Industry 
by Mr Xiaohua FANG, PhD Candidate, University of Toronto
10 MarSimultaneous Presence of Different Domestic GAAPs and Investors' Limited Attention Bias in U.S. Equity Markets: Implications for Convergence
by Ms Sabrina CHI, PhD Candidate, University of California, Irvine
​4 Mar​CEO Overconfidence, Managerial Earnings Forecast and Feedback
by Ns Shuqing LUO, PhD Candidate, University of Pittsburgh
​3 Mar​Internal Funds, Moral Hazard, and Post-Financing Stock Underperformance
by Ms Min CAO, PhD Candidate, Carnegiie Mellon University
10 FebEarnings Trends & Performance Relative to Benchmarks: How Consistency Influences Their Joint Use​
by Professor Lisa KOONCE, University of Texas at Austin
​3 Feb​Determinants of Disclosure Noncompliance and the Effect of the SEC Review, Evidence from the 2006 Mandated Compensation Disclosure Regulations
by Asst Professor Yong YU, University of Texas at Austin
27 Jan​Audit Committee Characteristics and Auditor Dismissals following Internal Control Material Weaknesses (1st paper)
Is there Less Earnings Management When there are More Accounting Experts on the Audit Committee? (2nd paper)
by Dr Jian ZHOU, Assoc Visiting Professor - Nanyang Technological University​
​21 Jan​Mutual Monitoring in a Multi-Period Team Setting: An Experimental Investigation
by Asst Professor Anthony D NIKIAS, Texas A & M University
13 Jan​​Why Do Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior
by Professor Jacob THOMAS, Yale School of Management
Past Seminars
​25 Nov        Corporate Suppliers and Customers and Accounting Conservatism
by Asst Professor Kai Wai HUI, Hong Kong University of Science & Technology
11 Nov
Insider Trading and Earnings Management: Is there a Connection?
by Assoc Professor Keshab SHRESTHA, Nanyang Technological University
​4 NovConvergence of Accounting Standards and Foreign Direct Investment
by Professor Yuan DING, China Europe International Business School
30 SeptLegal Regimes and Investor Response to Accounting Disclosures: The Case of Going-concern Opinions
by Dr Asad KAUSAR, University of Manchester
22 SeptFraming Sticks vs Carrots: An Experimental Investigation of Control & Trust in Agency Relationships
by Assoc Professor Kristy TOWRY, Emory University
9 SeptAudit Fees and Audit Quality of Large Market Share Auditors
by Professor Steven F CAHAN, University of Auckland
2 Sept
Voluntary versus Mandatory Audits: Evidence from the Credit Ratings I​ssued to Private Firms
by Professor Clive LENNOX, Nanyang Technological University
26 Aug
The Earnings Numbers Game: Rewards to Walk Down and Penalties to Walk Up of Analysts' Forecasts of Earnings
by Professor Siew Hong TEOH, University of California at Irvine
19 Aug
Endogenous Dynamic Overconfidence in Managerial Forecasts and the Reaction of Market Participants
by Assoc Professor Gilles HILARY, HEC Paris
20 JulMonopoly or Competition: Standard Setting in the Private and Public Sector
by Professor Karim JAMAL, University of Alberta
6 JulInvestor Trading and the Post Earnings Announcement Drift
by Assoc Professor Oliver Zhen LI, University of Arizona
3 Jul
Do Bank Affiliated Analysts Benefit from Information Sharing?
by Asst Professor Xiumin MARTIN, Washington University in Saint Louis
5 JunThe Consequences of Aggressive Financial Reporting: The Case of External Financing
by Professor Qiang CHENG, University of Wisconsin - Madison
13 May
An Analysis of Managerial Use and Market Consequences of Earnings Management & Expectation Management
by Professor Somnath DAS, University of Illinois-Chicago
8 May
Accounting Quality, Real Investment and Welfare
by Professor Guochang ZHANG, Hong Kong University of Science & Technology
18 Mar
​How Do Investors Assess the Relevance of Fair Value for Financial Instruments?
by Professor Lisa KOONCE, University of Texas at Austin
​6 MarEarnings Management at the Segment Level
by Asst Professor Yvonne Y LU, University of Southern California
​4 MarInstitutional Investors, Commission Fees, and Analyst Bias
by Asst Professor Yong (George) YANG, Chinese University of Hong Kong
18 FebThe Trade-Off Between Real Earnings Management and Accruals Management When Both are Costly
by Professor Asheq RAHMAN, Massey University
4 Feb
​Subordinates as the First Line of Defense: The Effects of Manager-Subordinate Relationship Quality and Ethical Concerns on Biased Financial Reporting
by Professor Jane KENNEDY, University of Washington
21 JanDo Institutional Investors Overreact to Small Negative Earnings Surprises?
by Assoc Professor Bin KE, Pennsylvania State University
14 JanGeography and the Incidence of Financial Misreporting
by Professor Shivaram RAJGOPAL, University of Washington
Past Seminars
​7 Nov     The Role of Consideration in China's Split Share Structure Reform
by Dr Maria Balatbat, University of New South Wales
22 Oct
An Empirical Analysis of Auditor Independence in the Banking Industry
by Dr Kiridaran Kanagaretnam, McMaster University
15 OctWas the Sarbanes-Oxley Act Good News for Corporate Bondholders?
by Professor Mark L DeFond, University of Southern California
24 SeptAccounting Restatements and the Cost of Debt Capital
by Asst Professor Charles Shi, University of California, Irvine
27 AugSelection Models in Accounting Research
by Assoc Professor Clive Lennox, Hong Kong University of Science and Technology
25 Aug​Misvaluation, CEO Compensation, and the Agency Costs of Overvalued Equity
by Professor Siew Hong Teoh, University of California at Irvine
15 Jul
Management Forecast Credibility and CEO Turnover
by Professor Chul W Park, Sungkyunkwan University
9 Jun
Aligning Central and Divisional Management: Incentives, Inspection, Penalties and Agent Wealth
by Professor Roger Debreceny, University of Hawai'i at Mānoa
7 May
The Effects of Supplemental Management Revenue Forecasts on Analyst Assessment of Earnings Forecast Credibility and Earnings Persistence
by Assoc Professor James R Frederickson, The University of Melbourne
16 AprNegotiated Budgets: The Impacts of Outcome Accountability and Subordinates' Attitudes on Budgetary Slack and Performance
by Assoc Professor Vincent Chong, The University of Western Australia
9 AprR-Square: Noise or Firm-Specific Information?
by Asst Professor Yinglei Zhang, Chinese University of Hong Kong
27 Mar
Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: An Exploration of Staff Attitudes
by Dr Maria C Dyball, Macquarie University
10 MarWhen Does Predictability Improve Managers' Forecasting Credibility?
by Mr Shankar Venkataraman, The University of Texas at Austin
27 Feb
The Consequences of Aggressive Financial Reporting: The Case of External Financing
by Dr Johnny Jermias, Teaching Fellow - Nanyang Terchnological University
9 Jan
Managers' Perceptions of Product Market Competition, Profitability and Firms' Voluntary Disclosures
by Assoc Professor Clive Lennox, Hong Kong University of Science & Technology
Past Seminars
15 Nov     CEO Perquisites in Family-Management Firms
by Asst Professor Tai-Yuan Chen, Hong Kong University of Science and Technology 
7 Nov
Non-Audit Services​ and Auditor Independence: Evidence from 1978 - 1980
by Dr Kevin Koh, Nanyang Technological University
31 OctInformativeness of Earnings and Accruals: Evidence from Audit Pricingby by Professor Bin Srinidhi, The Hong Kong Polytechnic University
24 Oct​The Performance Effects of the Alignment of Management Accounting Systems Change with Situational Factors
by Professor Zahirul Hoque, La Trobe University
26 Sept​Publishing in Academic Journals
by Professor Zahirul Hoque, La Trobe University,​ Professor Tan Hun Tong, Nanyang Technological University,Assoc Professor Zhang Huai, Nanyang Technological University and Asst Professor Tong Yen Hee - Nanyang Technological University
12 SeptFinancial Reporting Standards, 2007 Annual Update
by Associate Professor Ng Eng Juan, Nanyang Technological University
16 Aug
Effects of Providing Total Cost of Ownership Information on Attribute Weights in Purchasing Decisions
by Professor Marc Wouters, University of Twente (Netherlands)
20 Jul
Optimal Organization of Audit Evidence for Fraud Detection
by Professor William F Wright, University of Illinois at Urbana-Champaign
18 Jul
Idiosyncratic Risk, Earnings Forecasts Uncertainty and Private Information
by Professor A Rashad Abdel-Khalik, University of Illinois at Urbana-Champaign
17 Jul
Buy-side Analysts' Use of Corporate Governance Ratings: Evidence from the US and UK
by Professor James E Hunton, Bentley College
11 Jul
Regulation, Competition and Independence in a Certification Society: Financial Reports vs. Baseball Cards
by Professor Karim Jamal, University of Alberta
3 Jul
Building Trust in an Environment with Separation of Ownership and Control
by Asst Professor Jeffrey Hales, University of Texas at Austin
7 JunAccruals Quality and Analyst Coverage
by Professor Gerald J Lobo, University of Houston
9 May
The Effect of the Amount and Configuration of News on Inferences about Firm-Specific Events
by Dr Per Olsson, Duke University
13 Apr​
The Effect of Ability, Independence, and Psychology on Analysts' Propensity to Use their Own Earnings Forecasts in Stock Recommendations
by Dr Bin KE, Pennsylvania State University
4 Apr
​Do Auditors Use the Information in Off-Balance Sheet Obligations? Evidence from Fees and Going-Concern Opinions
by Dr Gopal K Krishnan, Nanyang Technological University
​28 MarCan the Earnings Fixation Hypothesis Explain the Accrual Anomaly?
by Ms Linna Shi (PhD Student) and Assoc Prof Huai Zhang, Nanyang Technological University
21 MarAre Financial Analysts More Independent after the Implementation of NASD Rule 2711?
by Dr Chih-Ying Chen, Hong Kong University of Science & Technology
31 JanDo Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation
by Dr Gopal K Krishnan, Nanyang Technological University
17 Jan
​Signaling through Accounting Accruals vs Financial Policy: Evidence from Bank Loan Loss Provisions and Dividend Changes
by Dr Yang Dong-Hoon, Nanyang Technological University