Sidney G. Winter Lecture in Accounting

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2013
2011
2008
2006
2004
2002
2000

April 12-13, 2013

Conference papers and slides are in Adobe Acrobat (.pdf) format.

Friday, April 12
Noon - 1:00 p.m.	Buffet Lunch (W401, W404 PBB)
1:00 - 2:30 p.m.	Bill Mayew and Mohan Venkatachalam Duke University (W401 PBB) The Power of Voice: Managerial Affective States and Future Firm Performance Speech Analysis in Financial Markets Voice Pitch and the Labor Market Success of Male Chief Executive Officers Analyzing Speech to Detect Financial Misreporting
2:30 - 3:00 p.m.	Coffee Break
3:00 - 4:30 p.m.	Judee Burgoon University of Arizona Identification of Fraudulent Financial Statements Using Linguistic Credibility Analysis
5:30 - 9:00 p.m.	An 'Iowa' Buffet plus open bar (North Room 181 IMU)
Saturday, April 13 (W401 PBB)
8:30 - 9:00 a.m.	Breakfast
9:00 - 10:30 a.m.	Bill McDonald and Tim Loughran University of Notre Dame IPO First-Day Returns, Offer Price Revisions, Volatility, and Form S-1 Language
10:30 - 10:45 a.m.	Coffee Break
10:45 a.m. - 12:00 p.m.	Panel (all speakers)
12:15 p.m.	Box Lunches

February 24-26, 2011

Thursday, February 24
6:00 p.m.	Dinner with Ron Dye, SP Kothari, and selected faculty
Friday, February 25 (W401 PBB)
8:00-8:45 a.m.	Continental Breakfast
8:45-9:00 a.m.	Welcome remarks by Dean Sa-Aadu
9:00-10:30 a.m.	Ron Dye Northwestern University (Part I)
10:30-10:45 a.m.	Coffee break
10:45 a.m.-12:15 p.m.	Ron Dye, Northwestern University (Part II)
12:15-1:30 p.m.	Lunch
1:30-3:00 p.m.	SP Kothari, (UI Ph.D. 1986) MIT (Part I)
3:00-3:30 p.m.	Coffee break
3:30-5:00 p.m.	SP Kothari, MIT (Part II)
6:00-9:00 p.m.	Dinner - Konomi
Saturday, February 26 (W401 PBB)
8:15-9:00 a.m.	Continental Breakfast
9:00-9:45 a.m.	Dave Folsom, (UI Ph.D. 2009) LeHigh University
9:45-10:30 a.m.	Discussion by Ron Dye, Northwestern University
10:30-10:45 a.m.	Coffee break
10:45-11:30 a.m.	John McInnis, (UI Ph.D. 2008) University of Texas at Austin
11:30 a.m.-12:00 p.m.	Discussion by SP Kothari, MIT
12:00 p.m.	Box lunches & depart

Conference Papers and Slides

All documents are in Adobe Acrobat (.pdf) format

Ron Dye

An Evaluation of "Essays on Disclosure" and the Disclosure Literature in Accounting

Reputation Management and the Disclosure of Earnings Forecasts

SP Kothari

Implications for GAAP from an Analysis of Positive Research in Accounting (Session 1)

Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature (Session 1)

The Benefits of Financial Statement Comparability (Session 2)

John McInnis

The Timeliness of Earnings News and Litigation Risk

Dave Folsom

Principles-Based Standards and the Informativeness of Earnings

October 31 - November 1, 2008

Friday, October 31
8:00-8:45 a.m.	Breakfast
8:45-9:00 a.m.	Welcome Remarks
9:00-10:30 a.m.	Mary Barth, Stanford University
10:30-10:45 a.m.	Break
10:45 a.m. - 12:15 p.m.	Mary Barth, Stanford University
12:15-1:30 p.m.	Lunch
1:30-3:00 p.m.	Robert Bloomfield, Cornell University
3:15 - 3:30 p.m.	Break
3:15 - 4:45 p.m.	Robert Bloomfield, Cornell University
6:30 p.m.	Dinner
Saturday, November 1
8:00 - 9:00 a.m.	Breakfast
9:00 - 10:15 a.m.	Hollis Ashbaugh-Skaife, University of Wisconsin-Madison
10:15-10:45 a.m.	Discussion
10:45-11:00 a.m.	Break
11:00 a.m-12:15 p.m.	Shiva Rajgopal, University of Washington
12:15-12:45 p.m.	Discussion
12:45-1:00 p.m.	Closing Remarks
1:00 p.m.	Box Lunch

October 12-14, 2006

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 Slemrod University of Michigan (Session 1)
10:30-10:45 a.m.	Coffee Break
10:45 a.m. - 12:15 p.m.	Terry Shevlin University 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

Conference Papers and Slides

All documents are in Adobe Acrobat (.pdf) format

Joel Slemrod

The Economics of Corporate Tax Selfishness

What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness

Powerpoint slides

Terry Shevlin

Empirical Tax Research in Accounting

How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Book Tax Conformity and the Informativeness of Earnings

Powerpoint slides

Brad Badertscher

Do Firms Manage Earnings Downward in a Book-Tax Conforming Manner?

Edward Maydew

Book Tax Conformity: Implications for Multinational Firms

October 22-24, 2004

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 a.m.	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

September 27-29, 2002

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 a.m.	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

November 3-5, 2000

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