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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 |
Date: Wednesday, 7 April 2021 |
Date: Wednesday, 31 March 2021 |
Date: Wednesday, 24 March 2021 |
Date: Wednesday, 10 March 2021 |
Date: Tuesday, 23 February 2021 |
Date: Wednesday, 27 January 2021 |
| 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 Nov | On 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 Mar | Verification 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 University |
| 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 Oct | Linguistic Uncertainty in Financial Disclosures by Assistant Professor Kai DU, Pennsylvania State University |
| 23 Sept | How 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 Apr | The 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 Apr | Can 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 Mar | The 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 Feb | Customer's Short Interest and Supplier's Investment Decision by Professor Xia CHEN, Singapore Management University |
| 4 Feb | The 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 Aug | Who 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 Oct | Do Investors Use Management Forecasts as Benchmarks to Evaluate Future Performance? by Assoc Professor Kai Wai HUI, Hong Kong University of Science & Technology |
| 9 Oct | Of 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 Aug | How 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 Mar | When Analysts Talk, Do Institutional Investors Listen? Evidence from Target Price Changes by Associate Professor Hongping TAN, SUNY Buffalo |
| 21 Mar | Researching 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 Oct | Managerial Equity Ownership and Financial Analysts' Information Environment by Associate Professor Tony KANG, Oklahoma State University |
| 17 Oct | Cost 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 Sept | The 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 Aug | Counterparty 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 Apr | Is 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 Mar | Does 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 Feb | Empirical 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 Feb | The Effect of Information Pursuit on Judgments and Confidence of Auditors by Asst Professor William TAYLER, Emory University |
| 18 Jan | Estimate-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 Jan | Do 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 BHATTACHARYA, Southern Methodist University |
| 5 Oct | Hush Money: The Impact of Rank and File Stock Options on Employee Whistle-Blowing by Asst Professor Andrew CALL, University of Georgia |
| 21 Sept | Do Conflict of Interest Disclosure and Certification of Objectivity Reduce Bias in Professional Accountants' Judgments? by Professor Hun Tong TAN, Nanyang Technological University |
| 14 Sept | Turning Up the Volume: An Experimental Investigation of the Role of Mutual Monitoring in Tournaments by Asst Professor May ZHANG, Northeastern University |
| 7 Sept | Mandatory 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 Aug | The 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 Jun | Tone Management by Professor Siew Hong TEOH, University of California, Irvine |
| 24 May | Selecting 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 Apr | Audit Fee Stickiness or it Goes Up Quicker than it Comes Down by Dr Charl de VILLIERS, University of Auckland |
| 13 Apr | What Drives Credit Rating Changes? A Return Decomposition Approach by Ms Sunhwa CHOI, Seoul National University |
| 30 Mar | Segment 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 Mar | CEO After-tax Compensation Incentives and Corporate Tax Avoidance (via video conference) by Mr Fabio B GAERTNER, University of Arizona |
| 16 Mar | Creditor Control, State of Nature Verification, and Financial Reporting Conservatism by Mr Liang TAN, Northwestern University |
| 14 Mar | The 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 Mar | Income Shifting When No One is Looking? Earnings Management by Acquisition Targets between Takeover Announcement and Completion by Associate Professor Frank ZHANG, Yale University |
| 1 Mar | Earnings 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 Nov | Productivity-Target Difficulty, Performance-Based Pay and the Identification of Production Efficiencies by Asst Professor Michael WILLIAMSON, University of Texas at Austin |
| 10 Nov | Management Earnings Forecasts and Simultaneous Release of Earnings News by Asst Professor Yoel BENILUZ, Rutgers University |
| 3 Nov | Internal 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 Sept | Does 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 Jul | The 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 Jun | Audit 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 May | The Effect of SOX on Audit Quality in the Market for Small Auditors by Professor Clive LENNOX, Nanyang Technological University |
| 28 Apr | Accounting Conservatism and Ownership Structure: An Empirical Analysis by Asst Professor Shuping CHEN, The University of Texas at Austin |
| 14 Apr | The 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 Mar | Financial Reporting Quality & the Quiet Life by Mr Mihir N MEHTA, PhD Candidate, Massachusetts Institute of Technology |
| 19 Mar | Financial 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 Mar | The Effect of Ex-Ante Management Forecast Accuracy on Post-Earnings Announcement Drift by Ms Li ZHANG, PhD Candidate, London Business School |
| 11 Mar | Informativeness of Value-at-Risk Disclosure in the Banking Industry by Mr Xiaohua FANG, PhD Candidate, University of Toronto |
| 10 Mar | Simultaneous 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 Feb | Earnings 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 Nov | Convergence of Accounting Standards and Foreign Direct Investment by Professor Yuan DING, China Europe International Business School |
| 30 Sept | Legal Regimes and Investor Response to Accounting Disclosures: The Case of Going-concern Opinions by Dr Asad KAUSAR, University of Manchester |
| 22 Sept | Framing Sticks vs Carrots: An Experimental Investigation of Control & Trust in Agency Relationships by Assoc Professor Kristy TOWRY, Emory University |
| 9 Sept | Audit 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 Issued 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 Jul | Monopoly or Competition: Standard Setting in the Private and Public Sector by Professor Karim JAMAL, University of Alberta |
| 6 Jul | Investor 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 Jun | The 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 Mar | Earnings Management at the Segment Level by Asst Professor Yvonne Y LU, University of Southern California |
| 4 Mar | Institutional Investors, Commission Fees, and Analyst Bias by Asst Professor Yong (George) YANG, Chinese University of Hong Kong |
| 18 Feb | The 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 Jan | Do Institutional Investors Overreact to Small Negative Earnings Surprises? by Assoc Professor Bin KE, Pennsylvania State University |
| 14 Jan | Geography 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 Oct | Was the Sarbanes-Oxley Act Good News for Corporate Bondholders? by Professor Mark L DeFond, University of Southern California |
| 24 Sept | Accounting Restatements and the Cost of Debt Capital by Asst Professor Charles Shi, University of California, Irvine |
| 27 Aug | Selection 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 Apr | Negotiated 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 Apr | R-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 Mar | When 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 Oct | Informativeness 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 Sept | Financial 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 Jun | Accruals 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 Mar | Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly? by Ms Linna Shi (PhD Student) and Assoc Prof Huai Zhang, Nanyang Technological University |
| 21 Mar | Are Financial Analysts More Independent after the Implementation of NASD Rule 2711? by Dr Chih-Ying Chen, Hong Kong University of Science & Technology |
| 31 Jan | Do 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 |