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Time: 10:00-12:15

Session A1:  Fair Value Accounting

Chair: Lamia Chourou (University of Ottawa)
Location: DMS 4120

Market Perception to Fair Value Adoption for Tangible Assets: US and Cross-Country Evidence
Eddie Riedl (Boston University)
Discussant: Elaine Wang (University of Massachusetts Amherst)

Fair Value Accounting, Auditor Specialization, and Earnings Management: Evidence from the Banking Industry
Brian Bratten (University of Kentucky), Monika Causholli (University of Kentucky), and Linda A. Myers (University of Arkansas)
Discussant: Eddie Riedl (Boston University)

How Do Investors Process Fair Value Information? The Specificity of Explanatory Disclosures Matters
Elaine Wang (University of Massachusetts Amherst), and Ling L. Harris (University of South Carolina)
Discussant: Qiu Chen (University of Ottawa)

Session A2: Accounting History

Chair:  Cheryl S. McWatters, Father Edgar Thivierge Chair in Business History (University of Ottawa)
Location: DMS 4170

Accounting Theory and the Evolution of the Conceptual Framework for Financial Reporting
Charles Richard Baker (Adelphi University)
Discussant: Martin Persson (Western University)

“The Politics, Rationalities, and Programmes behind the Emergence of Corporate Disclosure in the United States”
Martin Persson (Western University), and Mitch Stein (Western University)
Discussant: Charles Richard Baker (Adelphi University)

“Accounts from the Backwoods: Accounting for Guelph”
Ron Baker (University of Guelph)
Discussant:  Cheryl S. McWatters (University of Ottawa)

Accounting Parallel Sessions, Con’t

Time: 2:15-4:30

Session A3:  Non-profit Accounting and Control

Chair: Qiu Chen (University of Ottawa)
Location: DMS 4120

Disclosure and Funding of Non-profit Organizations
Linda Whittaker (University of Waterloo) and Mindy Wolfe (University of Waterloo)
Discussant: Jeff Burks (University of Notre Dame)

“The Surprising Repetitiveness of Reported Program Ratios”
Qianhua “Q” Ling (Marquette University)
Discussant: Linda Whittaker (University of Waterloo)

“Reactions of Nonprofit Monitors to Financial Reporting Problems”
Jeff Burks (University of Notre Dame)
Discussant: Qianhua “Q” Ling (Marquette University)

Session A4: Financial Reporting Environment

Chair: Philip McIlkenny (University of Ottawa)
Location: DMS 4170

“Tracking Analysts along the Technological Links”
Hongping Tan (York University), Jin Wang (Wilfrid Laurier University), and Li Yao (Concordia University)
Discussant: Dongyoung Lee (McGill University)

“Language FTR and Earnings Management: International Evidence”
Marco Fasan (Ca’Foscari University), Giorgio Gotti (University of Texas at El Paso), Tony Kang (McMaster University), and Yi Liu (McMaster University)
Discussant: Tiemei Li (University of Ottawa)

“Clients’ Involvement in Offshore Financial Centers and Audit Pricing”z
Wenxia Ge (University of Manitoba), Jeong-Bon Kim (University of Waterloo), Tiemei Li (University of Ottawa), and Sanjian Bill Zhang (California State University, Long Beach)
Discussant: Li Yao (Concordia University)

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