McGladrey Institute PricewaterhouseCoopers Accounting Research Workshop - Accounting - Tippie College of Business

McGladrey Institute of Accounting Education and Research

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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 or from jean-thompson@uiowa.edu.

Fall 2012
Spring 2012
Fall 2011
Spring 2011
Fall 2010
Spring 2010 and prior

Fall 2012

DATE	SPEAKER
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

DATE	SPEAKER
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

DATE	SPEAKER
September 30	CANCELLED 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 Managerâ€™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	CANCELLED 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 Stanford "Forecasting the Macroeconomy: Analysts versus Economists"
December 9	Peter Easton University of Notre Dame "Dissecting Earnings Recognition Timeliness"

Spring 2011

DATE	SPEAKER
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 Minnesota "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

DATE	SPEAKER

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

DATE	SPEAKER

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 MIT "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.)	National 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

DATE	SPEAKER

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	OPEN

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

DATE	SPEAKER
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

DATE	SPEAKER

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	Open
September 22 (S401 PBB, 4:00-5:15)	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

DATE	SPEAKER

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

DATE	SPEAKER

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

DATE	SPEAKER

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"