2012 BYU Accounting Research Symposium Schedule

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This is the 2012 BYU Accounting Research Symposium schedule. This year we are going to continue with the paper reading requirement. We would like all those who attend the symposium to sign up to read and provide written comments on at least two papers. We believe this will substantially enhance the discussion during the sessions and help authors to get better feedback on their ideas.

To list your name underneath two papers, follow these simple steps:

  • Login to the wiki using the link on the top right (if you don't want to login, you can send David Wood an email of what two papers you want to read and I'll update for you).
  • Click on the "edit" tab at the top of the page (upper left side).
  • Scroll down on the page to just below the title of the paper you are going to read before the conference and for which you will provide written comments.
  • Type in two "**" and then your full name and whether you are a Ph.D. prep student, Doctoral Student, or Faculty member.
  • Click on the "Save Page" button at the bottom of the screen.

Your name will appear below the paper you have agreed to read. We ask that reviewers spread out evenly across the papers--we don't want 20 reviews of one paper and only 1 review of another. We also are hoping to have all experience levels represented as reviewers on a paper (i.e., faculty, doctoral students, and Ph.D. prep students), so again, please pay attention to this when choosing the papers you want to review.

We are sure this will improve the symposium. If you have any comments, suggestions, or questions about this, please click on the "discussion" tab at the top of the screen and type your comments in there, or feel free to email David Wood at davidwood@byu.edu. For broken paper links, please email Kurt H. Gee. Feel free to stroll around the entire wiki website and enter data, make suggestions, or provide feedback in a similar manner.


Contents

2012 Accounting Research Symposium Schedule

Thursday, September 27

  • Reception 7:00 - 9:00 pm (Legends Grille -- in the Student Athlete Building)

Friday, September 28

  • Breakfast 7:30 - 8:15 am (3rd Floor Atrium TNRB)

Plenary Session - 8:20 - 10:00 (251 TNRB)

  • Special guest speaker: W. Steve Albrecht

Break 10:00 - 10:15 AM (1st Floor Atrium TNRB)

Session 1A - 10:15 - 11:45 (110 TNRB)



Session 1B - 10:15 - 11:45 (120 TNRB)




Session 1C - 10:15 - 11:45 (130 TNRB)

  • "Bank Executive Overconfidence and Delayed Expected Loss Recognition" Dirk Black and John Gallemore


Session 1D – 10:15 – 11:45 (230 TNRB)



Lunch - 12:00 - 1:20 PM (3228 Wilkinson Center)

Session 2A - 1:30 - 3:00 (110 TNRB)

  • "The Significance of Base-Ten Thresholds in Reported Revenue and Net Income" Derrald E. Stice, Lorien Stice-Lawrence, Earl K. Stice, and Han Stice


  • "The Abilities of Earnings and Cash Flows to Predict Future Cash Flows and Implications of Measurement Error in Cash Flows" Paul Hribar, Sam Melessa, and Rick Mergenthaler


Session 2B - 1:30 - 3:00 (120 TNRB)

  • "Does Auditor Independence Differ between Years Where Income was Overstated Compared to Restatement Years Where Income is not Restated?" Susan Scholz & Matt Sherwood



  • "Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?" Brant E. Christensen, Thomas C. Omer, Nathan Y. Sharp, Marjorie K. Shelley

Session 2C - 1:30 - 3:00 (130 TNRB)


  • "The Role of Additional Non-EPS Forecasts: Evidence Using Pre-Tax Forecasts" Landon Mauler


Session 2D - 1:30 - 3:00 (230 TNRB)


  • “The Effects of Implementation Timeline and Perceived Strategy Strength on Strategic Performance Evaluation Judgments” Eric N. Johnson, Philip M.J. Reckers, and Geoffrey D. Bartlett
    • Tyler Thomas, PhD Student
    • Jace Garrett, Doctoral Student
    • Aaron Wilson - Doctoral Student


Break 3:00 - 3:15 PM (1st Floor Atrium TNRB)

Session 3A - 3:15 - 4:45 (110 TNRB)


  • "Qualified audit opinions and debt contracting" Peter F. Chen, Shaohua He, Zhiming Ma, and Derrald E. Stice


  • "CEO Narcissism and Accounting: a Picture of Profits" Kari Joseph Olsen, S. Mark Young, and Kelsey Dworkis

Session 3B - 3:15 - 4:45 (120 TNRB)

  • "Recruiting Internal Auditors: The Effects of Using the Internal Audit Function as a Management Training Ground and Performing Consulting Services" F. Greg Burton, Matthew Starliper, Scott L. Summers, and David A. Wood



  • “Product Space Location as a Differentiation Strategy in the Small Firm Audit Market” Kenneth L. Bills, Nathaniel M. Stephens, and Marleen Willekens

Session 3C - 3:15 - 4:45 (130 TNRB)

  • "Has Concentration in the Top Six Accounting Journals Changed Over Time?" Derek K. Oler, Mitchell J. Oler, Christopher J. Skousen, and Jayson Talakai


  • “How Rules-Oriented Are Accounting Standards?" Paul E. Madsen and Devin Williams


  • "Do Managers Discuss Pro Forma Earnings in Press Releases and Conference Calls to Influence Street Earnings Exclusions?" Ervin L. Black, Theodore E. Christensen, Paraskevi Vicky Kiosse, Thomas D. Steffen


Session 3D - 3:15 - 4:45 (230 TNRB)

  • ” Financial Accounting Consequences of Temporary Tax Law: Evidence from the R&D Tax Credit” Jeffrey L. Hoopes


  • “Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?” Sean T. McGuire, Thomas C. Omer, Jaron H. Wilde


Tailgate Party and Football Game 5:00 - 9:00 pm (guests are welcome) (3228 Wilkinson Center)

We will eat delicious food and broadcast the game for those who want to watch it as a group and do not plan to attend in the stadium.


Saturday, September 29

Breakfast 7:30 - 8:15 (3rd Floor Atrium TNRB)


Session 4A - 8:30 - 10:00 (110 TNRB)



  • “The Role of Litigation-Related Loss Contingency Disclosures in Price Discovery” Cristi Gleason, W. Bruce Johnson, Rick Mergenthaler, and Justin Wood

Session 4B - 8:30 - 10:00 (120 TNRB)

  • "The Impact of Appreciation and Anonymity Guarantee on Auditee Reporting Intentions" Aaron Wilson, Bernard Wong-On-Wing
    • Neal Snow - Doctoral Student
    • Chad Simon - Faculty


  • "Evidence from Auditors about Auditing Fair Value Measurements" Jean C. Bedard and Nate Cannon
    • Eldar Maksymov - Doctoral Student
    • Steve Glover - Faculty
    • Jeff Wilks - Faculty
    • Devin Williams - Doctoral Student
    • Robert Hills - Ph.D. Prep
    • Michael Jacob - PhD. Prep
    • Tyler Campbell - Ph.D. Prep
    • Landon Bodily - Ph.D. Prep

Session 4C - 8:30 - 10:00 (130 TNRB)

  • "Spreading the Word: Capital Market Consequences of Business Press Coverage of Management Earnings Guidance" Brady J. Twedt



  • “Product Market Competition and Management Sales Forecasts” Andrew Acito, David Folsom, Rong Zhao
    • Dongyoung Lee, Ph.D. Student
    • Adam Esplin, Faculty
    • Kevin Kim - Doctoral Student
    • Austin Sudbury - Doctoral Student

Session 4D - 8:30 - 10:00 (220 TNRB)


  • “Tax Avoidance and Corporate Opacity: International Evidence” Jon Kerr
    • Jake Thornock, Faculty
    • Brady Williams - Doctoral Student
    • Derrald Stice - Faculty
  • “A Comparison of U.S. and Offshore-Indian Tax Professionals' Client Advocacy Attitudes, Judgments, and Recommendations” Brian C. Spilker, Bryan W. Stewart, Jaron H. Wilde, & David A. Wood


Break 10:00 - 10:15 AM (1st Floor Atrium)

Session 5A - 10:15 - 11:45 (110 TNRB)

  • "Bank CEO Equity Incentives and the Subprime Mortgage Crisis in the Context of the Originate-to-distribute Model" Joshua Lee


  • “Earnings disclosures, motivated reasoning and price efficiency in laboratory markets” W. Brooke Elliott, Jessen L Hobson, Brian White

Session 5B - 10:15 - 11:45 (120 TNRB)

  • "An Experimental Investigation of the Impact of Performance, Incentives, and Guidance on the Verbosity of Financial Disclosures" Joseph Johnson


  • “How Affect Influences the Processing of Information to Inform Financial Judgments” Devon K. Erickson


  • “Spending and Saving Under Alternative Tax Regimes: The Effect of Materialism” Rachel Birkey and Steven Smith

Session 5C - 10:15 - 11:45 (130 TNRB)

  • "A Bold Move or Biting Off More than They Can Chew: Examining the Performance of Small Acquirers" Nancy Harp, Kevin Kim, Derek Oler


Session 5D - 10:15 - 11:45 (220 TNRB)

  • "Credibility Screening Systems for Auditing Interviews" Nathan W. Twyman, Matthew Pickard, Mary B. Burns


Boxed Lunch - 12:00 - 1:00 PM (3rd Floor Atrium)

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