McGladrey Institute of Accounting Education and Research

PricewaterhouseCoopers Accounting Research Workshop

For Fall 2012 seminars are held from 1:30-3 p.m. in W107 PBB unless otherwise noted.
Copies of the papers are available in W252 PBB.

Fall 2012

September 7

Gauri Bhat
"The Implications for Banks’ Credit Risk Modeling for their Loan Loss Provision Timeliness and Loan Origination Procyclicality"

September 14 Jaewoo Kim
University of Iowa
"The Effect of Asymmetric Timely Loss Recognition on Access to Private Debt Markets and Underinvestment: Evidence from the Collapse of the Junk Bond Market in the Early 1990s"
September 21 Volker Laux
University of Texas
"Executive Equity Mix, Earnings Manipulation, and Project Continuation"
September 28 Ciao-Wei Chen
October 5 Stephannie Larocque
University of Notre Dame
"Analysts' Choice of Peer Companies"
October 26 Brooke Elliott

Spring 2012

January 17

Hans B. Christensen
University of Chicago-Booth
"Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement"


January 30

Jared Jennings
University of Washington
"The Effect of Security Class Action Lawsuits on the Behavior of Sell-side Analysts and the Informativeness of Their Reports"


February 3

Yiwei Dou
University of Toronto
"The Debt-Contracting Value of Accounting Numbers, Renegotiation, and Investment Efficiency"

February 6

Samuel Melessa
Duke University
"Monthly Employment Reports and the Pricing of Firm-Level Earnings News"


February 8

Vikrant Anand
Cornell University
"Performance Standard Horizons, Uncertainty, and Controllability"


February 13

Ge Bai
Michigan State University
"Do Certified Public Accountants as Board Directors Add Value to Nonprofit Organizations?"


March 5

Jay Hanson
National Speaker Series


March 23

Chelsea Rae Austin
"Tax Avoidance and Brand Equity"


April 13

Michelle Shimek
"Did SOX and FIN 48 Eliminate the Knowledge Spillover Benefits of Auditor-Provided Tax Services?"


May 4

Ken Klassen
University of Waterloo

Fall 2011

September 30

Matt Glendening
University of Iowa


October 7

Xiumin Martin
Washington University in St. Louis
"The Effect of Sharing a Common Auditor with Customers on Accounting Restatements by Supplier Firms"


October 14

Zhejia Ling
University of Iowa
"Can the Capital Market Recognize a Manager’s Financial Reporting Style?"

October 17
(W401 PBB 1:00 p.m.)

Mohamad Mazboudi
University of Iowa
"Accounting Choices under IFRS and their Effect on Over-investment in Capital Expenditures"


October 26
(W401 PBB 1:30 p.m.)

Xiaoli Tian
University of Iowa
"Does Real-Time Reporting Deter Strategic Disclosures by Management?"


October 28

Chelsea Rae Austin
University of Iowa


November 4
(S401 PBB 1:00 p.m.)

Matt Glendening
University of Iowa
"Critical Accounting Estimate Disclosures and the Value Relevance of Balance Sheet Items"


November 11

Jaewoo Kim
University of Iowa
"Counterparty Responses to Managerial Traits"


December 2

Maria Ogneva
"Forecasting the Macroeconomy: Analysts versus Economists"


December 9

Peter Easton
University of Notre Dame
"Dissecting Earnings Recognition Timeliness"

Spring 2011

March 7
(W401 PBB
1:15 - 3:00 p.m.)
Recruiting Visit
Alastair Lawrence
University of Toronto

March 11

Peter Easton
Notre Dame

March 18 Spring Break
March 25 Michael Williamson
University of Texas, Austin
"Reward System Design and Group Creativity: An experimental Investigation"
April 1

Mozaffar Khan
"Accounting Qualty, Stock Price Delay and Future Stock Returns"

April 8


April 15  
April 22


Mark Lang
UNC - Chapel Hill

April 29  
May 6  

Fall 2010

September 3 Jacob R. Thornock
University of Washington
"Is Delaware a Domestic Tax Haven?"
September 10 Ryan Wilson
University of Iowa
"Did FIN 48 Stop "Last Chance" Earnings Management Through Tax Reserves?"
September 17

Anand M. Vijh
University of Iowa

September 24 OPEN
October 1 Michael Williamson
University of Texas, Austin
"Reward System Design and Group Creativity: An experimental Investigation"
October 4
(C20 PC 6 - 7:30 p.m.)

National Speaker Series
Toby Bishop
Deloitte Foundation
"Forensic Accounting"

October 8

Andrew Acito
University of Iowa

October 15 OPEN
October 18

(S401 PBB 1:30 p.m.)

Hans Christensen
University of Chicago
October 29

Phillip Quinn
University of Iowa

November 5 Stephanie Sikes
University of Pennsylvania
November12 Maria Ogneva
Stanford University
November 19 OPEN
December 3

Jae Woo Kim
University of Iowa

December 10

Zhejia Ling
University of Iowa

Spring 2010

January 22
January 29
February 5 Sean McGuire
Texas A&M University
"Tax Avoidance: Do Industry Experts Make a Difference?"
February 12
February 19
February 26
March 1
(W401 PBB)
Jan Bouwens
Tilburg University, The Netherlands
"Control Systems and the Innate Preferences of Managers"
March 8
March 5
March 12
March 19
March 26 Sarah Zechman
The University of Chicago-Booth
"Executive Overconfidence and the Slippery Slope to Fraud"
April 2 Rodrigo Verdi
"The Benefits of Financial Statement Comparability"
April 9 Xiaoli Tian
The University of Iowa
"LIFO Liquidations and Earnings Thresholds"
April 16 Sudipta Basu
Temple University
"Neglect of Multiplicity when Testing Families of Related Hypotheses"
April 23 Michal Matějka
The University of Michigan
"Setting Performance Targets in Recessionary Times: Survey Evidence of a Discontinuity in the Distribution of Earnings Targets"

April 30
May 3
(W151 PBB, 5:30 p.m.)
Orest FiumeNational Speaker Series
Orest Fiume
Chair, Lean Management Accounting Institute
Author of "Real Numbers: Management Accounting in a Lean Organization"
May 7
May 14

Fall 2009

September 11 OPEN
September 18 David Burgstahler
University of Washington
"Earnings Precision and the Relations Between Earnings and Returns"
October 9 Rong Zhao
The University of Iowa
"A Catering Theory of Revenue Benchmark Beating Behavior"
October 12
National Speaker Series
Jay Hansen
National Director of Accounting, McGladrey & Pullen LLP
"Mark to Market: Fantasy or Reality?"
October 16 Steve Stubben
The University of North Carolina at Chapel Hill
"The Role of Target Firms' Accounting Information in Acquisitions"
October 23 Lillian Mills
The University of Texas at Austin
"Did FIN 48 Arrest the Trend in Multistate Tax Avoidance?"
October 30 Feng Li
The University of Michigan
"The Information Content of Forward-looking Statements in Corporate Filings—A Naive Bayesian Machine Learning Approach"
November 6 Sarah Zechman
The University of Chicago - Booth
"Executive Overconfidence and the Slippery Slope to Fraud"
November 13 Jayanthi Sunder
Northwestern University
"The Role of Managerial Overconfidence in the Design of Debt Covenants"
November 20 OPEN
November 30
December 4 Kristi Towry
Emory University
"In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity"
December 7
Rick Mergenthaler
The University of Iowa
"Rules-Based Accounting Standards and Litigation Risk"
December 11 Xiaoli Tian
The University of Iowa
"The Confounding Effects of Operating Cash Flow Asymmetric Timeliness on the Basu Measure of Conditional Conservatism"

Spring 2009

January 30 Ryan Blunck
The University of Iowa
"Does Conservative Accounting Reduce Litigation Costs?"
February 6 Zheija Ling
The University of Iowa
"Managers: Their Effects on Accruals and Firm Policies"
February 13 OPEN
February 20 OPEN
February 27 OPEN
March 6 OPEN
March 13 OPEN
March 20 OPEN
March 27 OPEN
April 3 OPEN
April 10 OPEN
April 17 OPEN
April 24 OPEN
May 1 OPEN
May 8 OPEN
May 15 OPEN
May 22 OPEN
May 29 Tjomme Rusticus
Northwestern University

Fall 2008

September 5 Raunaq Pungalia (finance PhD candidate)
Anand Vijh
The University of Iowa
"Do Aquiring Firms Manage Earnings?"
September 12 Paul Hribar
The University of Iowa
"A New Measure of Accounting Quality"
September 19
September 22
(S401 PBB,
Sonja Rego
The University of Iowa
"Executive Compensation, Tax Reporting Aggressiveness, and Future Firm Performance"
September 29
(C20 Pomerantz Center,
6:00-7:30 p.m.)
National Speaker Series
Thomas J. Linsmeier
Financial Accounting Standards Board
"International Convergence and the Possible Use of International Financial Reporting Standards (IFRS) in the U.S."
October 2
(W401 PBB,
3:30-5:00 p.m.)
Richard Cazier
The University of Iowa
"Do CEO Pensions Exacerbate the Horizon Problem?"
October 10 Open
October 17 Richard D. Mergenthaler
The University of Iowa
"Do Managers Use Pro Forma Earnings Disclosures to Cater to Investor Sentiment?"
October 24

D. Craig Nichols
Cornell University
"Identifying Overvalued Equity"
October 31
Sidney Winter Lecture Series
Mary Barth, Stanford University
Robert Bloomfield, Cornell University
Hollis A. Skaife, The University of Wisconsin
Shiva Rajgopal, University of Washington
November 7 Tow Lecture
Romana Autrey
Harvard University
"Auditing in the Self-Reporting Economy"
November 14 Cathy Shakespeare
University of Michigan
"The Limits of Empire: Asset Churning and CEO Compensation"
November 21 Scott Dyreng
Duke University
"Are Tax Havens Always Bad for the US Treasury?"
December 5 David Folsom
The University of Iowa
"Product Market Competition and Conditional Accounting Conservatism"
December 12 Rong Zhao
The University of Iowa

Spring 2008

January 25 OPEN
February 1 OPEN
February 8
(TOW lecture)
Pierre Jinghong Liang
Carnegie Mellon University
"New Classical Income Measurement: A Choice-Theoretic Axiomatic Approach"
February 12 Rick Mergenthaler
University of Washington
"Principles-Based Versus Rules-Based Accounting Standards and Extreme Cases of Earnings Management"
February 15
(S401, 1:30-3:00 p.m.)
Stacie LaPlante
University of Georgia
"Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes"
February 19
(S401, 1:30-3:00 p.m.)
Artur Hugon
Georgia Tech
"Bullish Stock Recommendations and Market Self-Regulation"
February 22 Wei Li
Carnegie Mellon University
"Discontinuity in Earnings Distributions: A Theory and Evidence"
February 29 Chad Larson
University of Michigan
"Accounting Fraud and Institutional Investors"
March 4
(S401, 1:30-3:00 p.m.)
Karen Hennes
Penn State
"The Reporting of Contingent Legal Liabilities"
March 11
(S401, 1:30-3:00 p.m.)
Ron Guymon
The University of Iowa
"The Effect of Explanations and Monetary Incentives on Effort Allocation Decisions"
March 14 Mark Evans
Duke University
"An Empirical Examination of the Commitment to Increased Disclosure"

Fall 2007

September 14 Sonja Rego
The University of Iowa
"Material Weaknesses in Tax-Related Internal Controls and Earnings Management"
September 21 Brian Mittendorf
Yale University
"The Benefits of Aggregation in the Provision of Career Incentives"
September 28 John McInnis
The University of Iowa
"Are Smoother Earnings Associated With a Lower Cost of Equity Capital?"
October 5 Stephen Ryan
New York University
"Characteristics of Securitizations that Determine Issuers’ Retention of the Risks of the Securitized Assets"
October 12 Paul Hribar
The University of Iowa
"Does CEO Overconfidence Affect Management Forecasting and Subsequent Earnings Management?"
October 19 Stacie LaPlante
The University of Georgia
"Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes"
October 26 OPEN
November 2 Kathy Petroni
Michigan State University
"Comprehensive Income: Who’s Afraid of Performance Statement Reporting?"
November 9 Ryan Blunck
The University of Iowa
"Evidence on the Contracting Explanation of Conservatism"
November 16 Andrew Acito
The University of Iowa
"Materiality Decisions and the Correction of Accounting Errors"
November 30 OPEN
December 7 Michael Maier
The University of Iowa
"Renegotiation, Noise and Real Options"

Spring 2007

January 26 Clayton Forester
The University of Iowa
"Decelerated Earnings and the Temporary Consequences of Regulation"
February 2 Brad Badertscher
The University of Iowa
"Evidence on the Pecking Order of Earnings Management"
February 9 Stan Baiman
University of Pennsylvania
"The Interaction of Management Control and Job Design: Incentive Compensation and the Choice of Inventory Buffer"
February 16 Richard Cazier
The University of Iowa
"Are Backdated CEO Stock Options Incentive Compatible?"
February 27 Kirill Novoselov
The University of Texas at Austin
"Internal Controls and Collusion"
March 2 Andrew C. Call
University of Washington
"The Implication of Cash Flow Forecasts for Investors' Pricing and Managers' Reporting of Earnings"
March 6 Xiumin Martin
University of Missouri-Columbia
"Inter-temporal Accrual Persistence and Accrual Anomaly"
March 9 William B. Tayler
Cornell University
"The Balanced Scorecard as a Strategy-Evaluation Tool: The Effects of Responsibility and Causal-Chain Focus"
March 20 Steven S. Crawford
The University of Chicago
"What's Driving Cross-listing Effects? An Analysis of Analyst Coverage Surrounding International Cross Listings"
March 23 Ryan Wilson
University of Washington Business
"An Examination of Corporate Tax Shelter Participants"
March 28 Lakshmanan Shivakumar
London Business School
"A Catering theory of Earnings Management"