RSM Institute of Accounting Education and Research

PricewaterhouseCoopers Accounting Research Workshops

Unless otherwise noted, seminars are held from 1:30 to 2:45 p.m. in S307 PBB. Copies of the papers will be emailed when available; a few copies also will be available in W252 PBB.

Spring 2016

February 5 Nicholas Seybert
University of Maryland
"CFO Narcissism and Financial Reporting Quality"
February 19 Susanna Gallani
Harvard University
February 26 Maximilian Müller
WHU - Otto Beisheim School of Management
March 4 No workshop scheduled
March 25 Michael Minnis
University of Chicago
"Credit Cycles and Financial Statement Verification"
April 15 Heejin Ohn
University of Iowa
"Economic Determinants and Consequences of Firms’ Decision to Voluntarily Disaggregate Revenue Growth Information into Organic and M&A Components"
April 22 Zawadi Lemayian
Washington University in St. Louis
"Information acquisition and investor sophistication: Evidence from EDGAR filing requests"
May 9 Kathryn Brightbill
University of Iowa
"Can an Unbiased Analyst Make a Biased Forecast?"

Spring 2015

February 6 Philip Berger
"The Rational Modeling Hypothesis to Explain Analyst Underreaction to Earnings News"
October 7 Xiumin Martin
Washington University in St. Louis
"The Effect of Sharing a Common Auditor with Customers on Accounting Restatements by Supplier Firms"
February 20 Cristi Gleason
University of Iowa
"Form 8-K Disclosures and Information Advantage of Sell-side Analysts"
February 27 Clare Wang
"Private Litigation Costs and Voluntary Disclosure: Evidence from Foreign Cross-listed Firms"
March 6 Robert Bushman
"The Informational Role of the Media in Private Lending"
March 27 Kathryn Kadous
Emory University
"Motivating Auditor Skepticism"
April 10 Brad Baderstcher
Notre Dame
"Day 30: The Tacit Quarderly Information Event in the Banking Industry"
April 17 Shana Clor-Proell
"Determinants of Managements' Disaggregation Choices"
May 1 Karen Nelson
"Mind the Gap: CEO-Employee Pay Ratios and Shareholder Say on Pay Votes"
June 19 Jane Song
"Conditional Conservatism and Real Earnings Management"
June 24 Olivia Johnson
"The Impact of Revenue Initiations on Other Analysts' Earnings Forecasts"

Fall 2015

September 4 Wei Chen
University of Iowa - Tippie College of Business
"The Effect of Conditional Accounting Conservatism on the Predictability of Accruals Components with respect to Future Cash Flows"
September 11 Suning Zhang
University of Iowa -Tippie College of Business
"Discretionary Disclosures of Goodwill Slack: Determinants and Consequences"
September 25 Bradford Hepfer
University of Iowa - Tippie College of Business
"On the Pricing of Book-Tax Differences"
October 2 Michael Williamson
University of Illinois
"The Role of Incentives in Sustaining High-Creativity Production"
October 7 Christopher Small
University of Iowa - Tippie College of Business
"Earnings, Information, and the Role of Analysts: Evidence from a Quasi-Natural Experiment"
October 23 Lisa De Simone
Stanford Graduate School of Business
"Tax and Non-Tax Incentives for R&D-Related Income Shifting by U.S. Multinational Corporations"
October 30 Charles Lee
Stanford Graduate School of Business
"Is there a Dark Side to Exchange Traded Funds (ETFs)? An Information Perspective"
November 13 Anand Vijh
University of Iowa-Tippie College of Business- Finance
"Do managers provide misleading earnings guidance before stock repurchases?"
December 11 Mei Feng
University of Pittsburgh
Tacit Collusion and Voluntary Disclosure:
Theory and Evidence from the U.S. Automotive Industry

Spring 2014

February 3 Laura W. Wang
University of Texas at Austin
"Recognizing the Best: The Performance and Sabotage Effects of Relative Performance Recognition"
February 7 Kevin Markle
University of Waterloo
"The Effect of Financial Constraints on Tax-motivated Income Shifting by U.S. Multinationals"
February 12 Amanda Winn
University of Washington
"Partner Rotation and PCAOB Inspections: Effects on End-of-Term Audit Quality"
February 28 Jayaraman Sudarshan
Washington University at St. Louis
"The Effect of Industrial Sector Transparency on Bank Risk-taking and Banking System Fragility"
March 7
Christopher Williams
University of Michigan
"The Informational Role of the Media in Private Lending"
March 28 Jeff Hales
Georgia Institute of Technology
"Selection Benefits of Stock-Based Compensation for the Rank-and-File"
April 4 Paul Ma
University of Minnesota
"Search Based Peer Firms: Revealing Aggregate Investors’ Perceptions through Co-Searches"
April 11 Max Hewitt
Indiana University
"How the Discovery of Accruals-Based vs. Real Earnings Management Affects Investment Decisions: The Importance of Trust"
April 30 Byung Hun Chung
University of Iowa
"The Effect of CEO Overconfidence on Goodwill Impairment"

Fall 2014

September 5 Ciao Wei Chen
University of Iowa
"The Disciplining Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets"
October 17 Sarah Zechman
University of Chicago
"Dissemination in a High-frequency World"
October 24 Steve Zeff
Rice University
"The Trueblood Study Group on the objectives of Financial Statements (1971-73): A Historical Study"
November 7 Leslie Robinson
Dartmouth College
"The location, composition, and investment implications of permanently reinvested earnings"
December 5 Eva Labro
University of North Carolina
"Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of ‘Un-managed’ Earnings"
December 12 Sugata Roychowdry
Boston College
"The Impact of the Agency Environment on Management's Long-Term Focus"

Spring 2013

January 23 Scott Asay
Cornell University
"Horizon-Induced Optimism as a Gateway to Earnings Management"
February 1 Jaron Wilde
Texas A&M University
"Citizen Watch in the Accounting Department? Tax and Financial Reporting Responses to Employee Whistleblowing Allegations"
February 8 Donald Young
Emory University
"Anticipating Human Behavior: How Social Norms and Social Ties Influence Compliance with Financial Reporting Standards"
February 13 Bridget Stomberg
University of Texas at Austin
"Tax Uncertainty and Real Investment Decisions: Evidence from Mergers and Acquisitions"
February 15 Hao Xue
Carnegie Mellon University
"Independent and Affiliated Analysts: Disciplining and Herding"
April 5 Katherine Schipper
Duke University
"Effects of Estimating the Association between Realized Returns and Risk Proxies Using Non-Random Samples"
April 19 Pete Lisowsky
University of Illinois
"Transfer Pricing: Strategies, Practices, and Tax Minimization"

Fall 2013

August 30 Rick Mergenthaler
The University of Iowa
"Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence"
September 6 Vedran Capkun
HEC (Hautes Etudes Commerciales) de Paris
"The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition"
September 13 Zhejia Ling
Iowa State University
"How Does Communication within the C-Suite Affect Management Forecast Accuracy?"
September 20 Michael Drake
Brigham Young University
"The Determinants and Consequences of Information Acquisition via EDGAR"
October 16 Michelle Nessa
The University of Iowa
"The U.S. Tax and Financial Reporting Treatment of Foreign Earnings and U.S. Multinational Companies’ Payout Policy"
October 18 Phil Quinn
The University of Iowa
"Managerial Ownership and Incentive Alignment: Evidence from Mandatory Stock ownership Plans"
October 25 Igor Goncharov
WHU Otto Beisheim School of Management, Vallendar Germany
"Predictive Ability and Market Pricing of Fair Value Earning Components"
November 1 Anil Arya
Ohio State University
"A Supply-Side Explanation for the Use of Cause Marketing"
November 6 Brad Hepfer
The University of Iowa
"Does Tax-Motivated Income Shifting by U.S. Multinational Corporations Impair the Comparability of Foreign Earnings?"
November 8 Jennifer Blouin
University of Pennsylvania
"Corporate Governance, Incentives and Tax Avoidance"
November 15 Justin Wood
The University of Iowa
"The Role of Litigation-Related Loss Contingency Disclosures in Price Discovery"
December 4 Chelsea Rae Austin
The University of Iowa
"Do Managers Tacitly Collude to Withhold Industry-Wide Bad News?"
December 6 Jeri Seidman
University of Texas at Austin
"Unprofitable Affiliates and Income Shifting Behavior"
December 9 Hal White
University of Michigan
"Financial Statement Audits as Costly Signals: Evidence from Corporate Investment Decisions"
December 13 Sarah L. Zechman
University of Chicago
"Do Managers Tacitly Collude to Withhold Industry-Wide Bad News?"