| Note: Unless otherwise indicated, all sessions are in W401 Pappajohn Business Building | |
| Thursday, October 12 | |
| 6:30-8:00 p.m. | Welcome Reception (C410 Pomerantz Center) |
| Friday, October 13 | |
| 8:00-8:45 a.m. | Continental Breakfast |
| 8:45-9:00 a.m. | Curt Hunter, Dean, Tippie College of Business |
| 9:00-10:30 a.m. | Joel SlemrodUniversity of Michigan (Session 1) |
| 10:30-10:45 a.m. | Coffee Break |
| 10:45 a.m. - 12:15 p.m. | Terry ShevlinUniversity of Washington (Session 1) |
| 12:15-1:45 p.m. | Lunch (South Room, IMU) |
| 1:45-3:15 p.m. | Joel Slemrod, University of Michigan (Session 2) |
| 3:15 - 3:30 p.m. | Coffee Break |
| 3:30 - 5:00 p.m. | Terry Shevlin, University of Washington (Session 2) |
| 6:00 p.m. | Dinner (State Room, IMU) |
| Saturday, October 14 | |
| 9:00 - 10:30 a.m. | Brad Badertscher, University of Iowa Discussant: Terry Shevlin, University of Washington |
| 10:30-10:45 a.m. | Coffee Break |
| 10:45-12:15 a.m. | Edward Maydew, University of North Carolina Discussant: Joel Slemrod, University of Michigan |
| 12:15 p.m. | Box Lunch |
| Note: Unless otherwise indicated, all sessions are in W401 Pappajohn Business Building | |
| Friday, October 22 | |
| 6:30-9:00 p.m. | Cocktail Reception at the Iowa Memorial Union, Room 217 |
| Saturday, October 23 | |
| 7:30-8:30 a.m. | Continental Breakfast, Andersen Galleria, Pappajohn Business Building |
| 8:30-10:15 | Bill Kinney, Experimental Research in Financial Accounting, room C107 Background Reading: "The Auditor As Gatekeeper: A Perilous Expectations Gap," "Accounting Scholarship: What Is Uniquely Ours," and "Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right?" |
| 10:15-10:30 a.m. | Break |
| 10:30-Noon | Bob Libby, Experimental Research in Financial Accounting Background Reading: "Experimental Research in Financial Accounting,"Sections 1 through 3.26 and Sections 4 through 5 |
| Noon-1:30 p.m. | Lunch, Richey Ballroom Reception Area, 3rd Floor, Iowa Memorial Union |
| 1:30-3:00 p.m. | Bob Libby, room C107 "Financial Reporting Transparency and Earnings Management" |
| 3:00-3:30 p.m. | Break |
| 3:30-5:00 p.m. | Bill Kinney "Evaluating Financial Reporting Regulations" |
| 6:00-8:00 p.m. | Cocktails and Dinner at Givannis |
| Sunday, October 24 | |
| 7:30-8:30 a.m. | Continental Breakfast |
| 8:30-10:00 a.m. | Hollis Ashbaugh "Corporate Governance and the Cost of Equity Capital" (Discussant: Bill Kinney) |
| 10:00-10:30 a.m. | Break |
| 10:30 a.m.-Noon | Scott Vandervelde "Does Auditor Provided Nonaudit Service Improve Audit Effectiveness or Impair Independence" (Discussant: Bob Libby) |
| Noon-1:30 p.m. | Box Lunch and Departure |
| Note: Unless otherwise indicated, all sessions are in W401 | |
| Friday, September 27 | |
| 6:30-9:00 p.m. | Cocktail Reception at the Sheraton Hotel 210 South Dubuque Street |
| Saturday, September 28 | |
| 7:30-8:30 a.m. | Continental Breakfast, W401 PBB |
| 8:30-10:15 | Stephen Penman, Valuation Overview Background Reading: "Modeling Sustainable Earnings and PIE Ratios with Financial Statement Analysis" |
| 10:15-10:30 a.m. | Break |
| 10:30-Noon | Charles Lee, The Magic of Markets Background Reading: "The State of Long-Term Expectation," "The Use of Knowledge in Society," and "Market Efficiency and Accounting Research" |
| Noon-1:30 p.m. | Lunch, South Room, Iowa Memorial Union |
| 1:30-3:00 p.m. | Stephen Penman "Financial Statement Analysis of Leverage and How It Informs About Profitability and Price-to-Book Ratios" |
| 3:00-3:30 p.m. | Break |
| 3:30-5:00 p.m. | Charles Lee "Analysts Forecast Revisions and Market Price Discovery" |
| 6:00-8:00 p.m. | Cocktails and Dinner at Givannis |
| Sunday, September 29 | |
| 7:30-8:30 a.m. | Continental Breakfast, W401 PBB |
| 8:30-10:00 a.m. | Guojin Gong "Investor Sophistication and the Mispricing of Accruals" (Discussant: Charles Lee) |
| 10:00-10:30 a.m. | Break |
| 10:30-Noon a.m. | Shivaram Rajgopal "The Accrual Anomaly: International Evidence" (Discussant: Stephen Penman) |
| Noon-1:30 p.m. | Box Lunch and Departure |
| Friday, November 3 | |
| 6:30-9:00 p.m. | Cocktail Reception at the Sheraton Hotel 210 South Dubuque Street |
| Saturday, November 4 | |
| 7:30-8:30 a.m. | Continental Breakfast, W401 PBB |
| 8:30-8:45 a.m. | Welcome, Gary Fethke, Dean |
| 8:45-10:15 a.m. | Srikant Datar: Overview of Theoretical Research in Managerial Accounting |
| 10:15-10:30 a.m. | Break |
| 10:30-Noon | David Larcker: Overview of Empirical Research in Managerial Accounting |
| Noon-1:30 p.m. | Lunch in the River Room I (105) IMU |
| 1:30-3:00 p.m. | Workshop: Srikant Datar "Balancing Performance Measures" |
| 3:00-3:30 p.m. | Break |
| 3:30-5:00 p.m. | Workshop: David Larcker "Determinants of Performance Measure Choices in Worker Incentive Plans" |
| 6:30-9:00 p.m. | Cocktails and Dinner at the Ox Yoke Inn in Main Amana |
| Sunday, November 5 | |
| 7:30-8:30 a.m. | Continental Breakfast, W401 PBB |
| 8:30-10:00 a.m. | Presentation by Michael Peterson, discussed by David Larcker "On the Behavior of Labor Cost in Therapy Clinics" (Discussant: Charles Lee) |
| 10:00-10:30 a.m. | Break |
| 10:30-Noon a.m. | Presentation by Geoffrey Sprinkle, discussed by Srikant Datar "The Simultaneous Use of Budgets for Performance Evaluation and Resource Allocation: Effects on Budget Proposals, Budget Levels, Budget Slack, and Performance" |
| Noon-1:30 p.m. | Box Lunch and Departure |
All documents are in Adobe Acrobat (.pdf) format
Friday sessions:
Joel Slemrod
Terry Shevlin
Empirical Tax Research in Accounting
Saturday sessions:
Brad Badertscher
Do Firms Manage Earnings Downward in a Book-Tax Conforming Manner?
Edward Maydew