2004 Program Schedule
October 14-16, 2004
Thursday, October 14
Reception – 7:00 - 9:00 PM (106 Student Athletic Building—Legends Grille, upstairs)
- Refreshments and informal introductions
- Welcome—Kevin Stocks, Director of the School of Accountancy and Information Systems
- Remarks—Ned Hill, Dean of the Marriott School of Management
- Special Guest—Steve Cleveland, BYU Men’s Basketball Head Coach
- BYU Sports Highlights Video
Friday, October 15
Session 1 – 8:30 - 10:00 AM (2295 Harmon Building)
“Analyst Incentives,” research proposal by Steve Crawford
Presented by Steve Crawford, University of Chicago
“Seeing The Trees From The Forest: Do Nonprofessional Investors Overrely on Whether Firms Beat or Miss Analyst Forecasts to the Exclusion of Other Relevant Information?” dissertation extract from Jessen Hobson
Presented by Jessen Hobson, University of Texas at Austin
“Financial Statement Credibility: The Contagion Effects of Accounting Restatements,”> by Cristi A. Gleason, Nicole Thorne-Jenkins, and W. Bruce Johnson.
Presented by Professor Cristi Gleason, University of Iowa
Session 2 – 10:15 - 11:45 AM (2295 Harmon Building)
“Current Tax Laws and the Fulfillment of Corporate Foundations’ Social Functions: Evidence from 990-Returns of Private Foundations,” research proposal by Jennifer C. Chen
Presented by Jennifer Chen, University of Central Florida
“The Characteristics of Consistent Inefficiency,” research proposal by Scott Dyreng
Presented by Scott Dyreng, University of North Carolina-Chapel Hill
“Fair Value Accounting For Liabilities and Own Credit Risk,” by Mary E. Barth, Leslie D. Hodder, and Stephen R. Stubben
Presented by Steve Stubben, Stanford University
Session 3 – 1:30 - 3:00 PM (2295 Harmon Building)
“Informal Regulatory Pressure to Alter Financial Reporting Behavior: The Case of In-Process Research and Development,” by Gyung Paik and Jacob Findlay
Presented by Professor Gyung Paik, Brigham Young University
“Balance Sheet Constraints and Investor Reactions to Subsequent Earnings Surprises,” by Kevin R. Smith
Presented by Kevin Smith, the University of Arizona
“Why small loss firms? Earnings management constraints and market sensitivity to earnings,” by James C. Hansen
Presented by Professor James Hansen, University of Illinois at Chicago
Session 4 – 3:15 - 4:45 PM (2295 Harmon Building)
“Remedial Tactics in Auditor Negligence Litigation,” by Robert M. Cornell, Rick C. Warne, and Martha M. Eining
Presented by Rick Warne, University of Utah
“Deferred Taxes in Residual Income Compensation Schemes,” by Nicole Bastian
Presented by Nicole Bastian, Stanford University
“Publication Records of Faculty Promoted at the Top 75 Accounting Research Programs: A Benchmarking Study,” by Steven M. Glover, Douglas F. Prawitt, and David A. Wood
Presented by David Wood, Brigham Young University
Saturday, October 16
Session 5 – 9:00 - 10:30 AM (260 Tanner Building)
“Auditors’ abilities to choose effective and efficient evidence when assessing fraud,” research proposal by Chad Simon
Presented by Chad Simon, University of Georgia
“Improving Fraud Risk Assessments through Analytical Procedures,” by Keith Jones
Presented by Professor Keith Jones, George Mason University
“Enforcement, Social Norms, and Regulatory Compliance: An Experimental Investigation,” research proposal by William B. Tayler
Presented by Bill Tayler, Cornell University
Session 6 – 10:45 - 12:15 AM (260 Tanner Building)
“Judging Auditor Negligence: Is Hindsight Always Dysfunctional?” by Mark E. Peecher and M. David Piercey
Presented by Dave Piercey, University of Illinois at Urbana-Champaign
“Audit Penalty Regimes and Audit Effort to Detect Fraud,” by F. Greg Burton, T. Jeffrey Wilks, and Mark F. Zimbelman
Presented by Professor Mark Zimbelman, Brigham Young University
“Corporate Restrictions on Insider Trading around Earnings Annoucements,” by Darren Roulstone and Alan Jagoninzer
Presented by Professor Darren Roulstone, University of Chicago
