2017 BYU Accounting Research Symposium Schedule

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This is the 2017 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:

  • 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. Feel free to stroll around the entire wiki website and enter data, make suggestions, or provide feedback in a similar manner.

Contents

2017 Accounting Research Symposium Schedule

For a map of where to park and the location of the three relevant venues (TNRB, Cannon Center, and Wilkinson Center) go here

Thursday, October 5

  • Opening Reception will be at The Wall starting at 5:00 pm. The Wall is at 1151 in the Wilkinson Center. We will serve a light dinner. We have the bowling alley from 6:00 until 8:00 pm. We will provide bowling for all (shoes, games, etc. are included in the registration fee).

Friday, October 6

  • Breakfast 7:30 - 8:30 am (The Commons at the Cannon Center) - Go directly to the Canon Center.
  • Breakfast Panel 7:30 - 8:30 in TNRB 120: Women in Academics: Finding your Path (This will be an informal panel discussion and networking event for interested parties at any point in their career progression.)


Session 1A - 8:45 - 10:15 (110 TNRB)


Session 1B - 8:45 - 10:15 (120 TNRB)


  • Derivatives and Governance. Robert Brooks, Shawn Mobbs, and Troy Pollard Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.

Session 1C - 8:45 - 10:15 (130 TNRB)

  • Cost structure and tax-motivated income shifting: An examination of different income shifting techniques. Sean T. McGuire, Scott G. Rane, Connie D. Weaver Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.


  • How are they doing it? A look inside the Black Box of Corporate Tax Avoidance Strategies. Dane Christensen, David Kenchington, and Rick Laux Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.

Session 1D - 8:45 - 10:15 (260 TNRB)

Session 1E - 8:45 - 10:15 (284 TNRB)



Break 10:15 - 10:30 AM (3rd Floor Atrium)

Session 2A - 10:30 - 12:00 (110 TNRB)

  • Status as a mechanism to co-opt the board: Evidence from Hong Kong natural experiments. Michelle Rene Lowry Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.

Session 2B - 10:30 - 12:00 (120 TNRB)

Session 2C - 10:30 - 12:00 (130 TNRB)

Session 2D - 10:30 - 12:00 (260 TNRB)

  • Shareholder Activism and Firm Engagement. Kimball Chapman, Gregory S. Miller, Jed Neilson, Hal White Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.
    • Remington Curtis - Doctoral Student
    • Spencer Young - Doctoral Student
    • Dane Christensen - Faculty
    • Conner Blake - PhD Prep Student
    • Taylor Hauser - PhD Prep Student
    • Marshall Vance - Faculty
  • Noncompete Agreements, Management Career Concerns, and Insider Trading Profits. Bo Gao; Feng Guo; Ling Lei Lisic Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.

Session 2E - 10:30 - 12:00 (284 TNRB)

Lunch - 12:00 - 1:20 PM (W408/W410 TNRB)

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

  • Why Help Your Competitors? A Game Theory Examination of Tax Lobbying. Adam Olson, Frances Tice, and Connie Weaver Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.

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


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

  • Firm Disclosure Response to Takeover Threat: Testing the Corporate Control Contest Hypothesis. Shuping Chen, Bin Miao, and Kristen Valentine Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.
    • Frank Heflin - Faculty
    • Troy Pollard - Faculty
    • Daniele Macciocchi
  • Judicial and Regulatory Enforcement of Risk Factor Disclosure Requirements. Richard A. Cazier, Jeff L. McMullin, John Spencer Treu Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.

Session 3D - 1:30 - 3:00 (260 TNRB)

  • Does Public Information Acquisition Level the Playing Field or Widen the Gap? An Analysis of Local Bias. Travis Dyer Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.
    • Christoper D. Williams - Faculty
    • Mike Drake - Faculty
    • Brandon Nielsen - PhD Prep Student
    • Jared Flake - PhD Prep Student
    • Spencer Young - Doctoral Student
    • Jing Pan - Doctoral Student

Session 3E - 1:30 - 3:00 (284 TNRB)

  • Segment Reporting Trade-Offs for Financial Reporting. Matthew Cobabe, Bret Johnson, Kelly Wentland, Scott Wentland Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.

Break 3:00 - 3:15 PM (3rd Floor Atrium)

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

  • The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards. Brian R. Monsen Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.
  • How Does Indirect Verification Impact the Reliability of Fair Value Estimates? Evidence from the Level 3 Reconciliation Disclosure. Remington T Curtis Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.
    • Jacob Jaggi - Doctoral Student

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


  • Accounting Firm Associations and Audit Firm Growth. Jaehan Ahn, Herita Akamah, Kenneth L. Bills, K. Kelli Saunders Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.

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

Session 4D - 3:15 - 4:45 (260 TNRB)

  • Doing Good or Mitigating Bad? How Corporate Social Responsibility Disclosure Language Influences Investors' Judgment. Rob Folger, Clark Hampton, Joseph Johnson, and Robin Roberts Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.


Session 4E - 3:15 - 4:45 (284 TNRB)

  • Involuntary Disclosure: The Market Effects of Product Information Leaks. Joshua Lee, Spencer Pierce, Jacob Thornock Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.
    • Elia Ferracuti, Doctoral Student
    • Valentine, Kristen - Doctoral Student
    • Brady Twedt - Faculty
    • Sam Melessa - Faculty
    • Feng Guo - Doctoral Student
    • Jing Pan - Doctoral Student
    • Mary Lee - Doctoral Student
  • Information Asymmetry in Spinoffs: The Role of Incremental Disclosure. John L. Campbell, Michael Ettredge, Feng Guo, Zac Wiebe Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.

Dinner - 5:15 - 7:15 PM (Provo Library)

BYU Football Game Viewing Party - 8:00 PM until the game is over (710 TNRB)

Saturday, October 7

Breakfast 7:45 - 8:45 (W408/410 TNRB)


Session 5A - 8:45 - 10:15 (110 TNRB)

Session 5B - 8:45 - 10:15 (120 TNRB)


Session 5C - 8:45 - 10:15 (130 TNRB)


Session 5D - 8:45 - 10:15 (210 TNRB)

Session 5E - 8:45 - 10:15 (220 TNRB)


  • The Effects of Constituent Disagreement in the Standard Setting Process. Richard D. Mergenthaler, Brian Monsen, and Aaron Roeschley Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.



Break 10:15 - 10:30 AM (1st Floor Atrium)

Session 6A - 10:30 - 12:00 (110 TNRB)

Session 6B - 10:30 - 12:00 (120 TNRB)

  • The Effect of Feedback Frequency on Promotion Expectations and Decisions. Jeremiah Bentley and Kyle Stubbs Please note: the authors have elected to not post their paper. It is the authors’ responsibility to email you a copy of the paper at least 1 week before the symposium. You can also send one of the authors an email requesting the paper to receive the paper in a timely manner.

Session 6C - 10:30 - 12:00 (130 TNRB)

Session 6D - 10:30 - 12:00 (210 TNRB)

Session 6E - 10:30 - 12:00 (220 TNRB)

Lunch - 12:00 - 1:00 PM (W408/410 TNRB)

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