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Accounting Parallel Sessions

Session A1: Textual Analysis in Accounting Research

Session Chair: Claude Francoeur (HEC Montréal)
Time: 10:15-12:00 / Location: DMS 4120

“The Role of Managerial Talent in Shaping the Production of Informative Regulatory Filings”
Samuel B. Bonsall IV (Pennsylvania State University), Eric R. Holzman (Ohio State University), and Brian P. Miller (Indiana University)
Discussant: Serena Wu (Queen’s University)

“Board Characteristics and Disclosure Tone”
Minna Martikainena (Hanken School of Economics), Antti Miihkinen (University of Florida/Aalto University School of Business), and Luke Watson (University of Florida)
Discussant: Li Yao (Concordia University)

“Economic Consequences of Hiring Wall Street Analysts as Investor Relations Officers”
Ole-Kristian Hope (University of Toronto), Zhongwei Huang (City University of London), and Rucsandra Moldovan (Concordia University)
Discussant: Dongyoung Lee (McGill University)

Session A2: Auditing

Session Chair: Lamia Chourou (University of Ottawa)
Time: 10:15-12:00 / Location: DMS 4170

“Do Bank Regulation and Supervision Displace Bank Auditing?”
Aloke Ghosh (Baruch College), Henry Jarva (Aalto University), and Stephen G. Ryan (New York University)
Discussant: Jieying Zhang (University of Texas at Dallas)

“Do Firms Successfully Shop for Preferred Accounting Treatment? Evidence from Changes in Accounting Estimates”
Mark DeFond (University of Southern California), Jieying Zhang (University of Texas at Dallas), and Yuping Zhao (University of Houston-Houston)
Discussant: Matthew Cobabe (Virginia Tech)

“To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice”
Kenneth L. Bills (University of Arkansas), Matthew Cobabe (Virginia Tech), Jeffrey Pittman, (Memorial University of Newfoundland), and Sarah E. Stein (Virginia Tech)
Discussant: Aloke Ghosh (Baruch College)

Session A3: Accounting History: Accounting and Performativity*

Session Chair: TBA
Time: 10:15-12:00 / Location: Dean’s Conference Room

“Emerging Studies on Decoloniality in Accounting”
Fernanda Sauerbronn (Federal University of Rio de Janeiro)
Discussant: Martin Persson

“AICPA’s Aptitude Testing in the 1940s: The Mismeasurement of Accountants”
Martin Persson (University of Western Ontario)
Discussant: Fernanda Sauerbronn

* This session is presented in collaboration with the Accounting History Review and the Father Edgar Thivierge Chair Speaker Series in Business History.

Session A4: Financial Reporting and Corporate Strategy

Session Chair: TieMei Li (University of Ottawa)
Time: 02:30-4:15 / Location: DMS 4120

“The Alignment between Stewardship and Valuation Roles of Revenues”
Hanni Liu (Manhattan College), Anup Srivastava (Dartmouth College), and Jennifer Yin (University of Texas at San Antonio)
Discussant: Aida Sijamic Wahid (University of Toronto)

“The Effectiveness of the SEC Monitoring of Foreign Firm Disclosures”
Aida Sijamic Wahid (University of Toronto), Scott Liao (University of Toronto), and Haiwen Zhang (Ohio State University)
Discussant: Jingjing Zhang (McGill University)

Does Country by Country Reporting Deter Tax Avoidance and Income-Shifting? – Evidence from ​Capital Requirements Directive IV
Preetika Joshi (York University), Edmund Outslay (Michigan State University), and Anh Persson (Michigan State University)
Discussant: Anup Srivastava (Dartmouth College)

Session A5: Accounting History: Accounting for High Fashion*

Session Chair: Cheryl S. McWatters, Editor, Accounting History Review and Father Edgar Thivierge Chair in Business History (University of Ottawa)
Time: 02:30-4:15 / Location: Dean’s Conference Room

“From Stilista to Brand Communicator: Capital’s Refashioning of The Italian Fashion Industry in The 1990s”
Ignaz Cassar (Revuze)

“Accounting: The ‘art of Interessement’ and The ‘Good Spokesperson’: Innovation in Action in Luxury High-fashion (1960-1980)”
Massimo Sargiacomo (Università Gabriele d’Annuncio di Chieti-Pescara)

In the past decades, high fashion and luxury items have become – perhaps more than ever before – a common part of the lifestyle of consumers across the planet. Industry leaders have transformed into globally operating conglomerates to optimise their performance. This workshop seeks to examine and account for luxury as conceptualised and experienced over time. Beyond analyses of the contradictions and synergies of the present-day anachronism in global reach and local production, our interest lies in engaging with the historical narrative on luxury across time and space.
This workshop will discuss and debate two studies that investigate fashion and luxury from diverse theoretical and methodological perspectives, with the anticipation of a second workshop at a later date. Manuscripts from the workshop will be considered for publication in Accounting History Review subject to our regular editorial policy.

* This session is presented in collaboration with the Accounting History Review and the Father Edgar Thivierge Chair Speaker Series in Business History.