2007 Program Schedule

October 18-20, 2007

Thursday, October 18

Reception – 7:00 - 9:00 PM (710 Tanner Building)

  • Refreshments and informal
  • Welcome – Kevin Stocks, Director of the School of Accountancy
  • Special Guest Speaker – Norm Nemrow

Friday, October 19

  • Breakfast – 7:30 - 8:15 AM (710 Tanner Building)

  • Accounting Research Symposium Introduction – 8:15 - 8:30 AM (260 Tanner Building)

    • Session 1 – 8:30 - 10:00 AM (260 Tanner Building)


    “Accruals, Credit Ratings, and the Investment Grade Threshold,” by Kenneth Merkley

    “Earnings Management and the Cost of Debt,” by Chris Skousen

    Session 2 – 8:30 - 10:00 AM (230 Tanner Building)


    “Is Internal Audit Quality Associated with Reduced Financial Reporting Risk,” by Douglas F. Prawitt, Nathan Y. Sharp, and David. A. Wood

    "The Discovery and Reporting of Material Weaknesses under SOX Section 302: Do Company, Management, and Auditor Characteristics and Incentives Matter?” by Nate Stephens

  • Break – 10:00 - 10:15 AM

    • Session 3 – 10:15 - 11:45 AM (260 Tanner Building)


    “Overvalued Equity and Fraudulent Financial Reporting: An Archival Analysis,” by Keith Jones

    “Accounting Fraud and Institutional Investors,” by Chad R. Larson

    “The Association Between Misstatements and Balance Sheet Bloat,” by Kevin R. Smith

    Session 4 – 10:15 - 11:45 AM (230 Tanner Building)


    “Private Equity Executive Compensation,” by Daniel Ames

    “CEO Pension enhancements as a response to shareholder outrage over compensation,” by Richard Cazier

    “Managerial Myopia and Information Asymmetry,” by John Marsh

  • Lunch – 12:00 - 1:30 PM (Legends Grille)

  • FASB Presentation – Jeff Wilks - 1:30 - 2:00 PM (260 TNRB)

  • Panel Discussion – 2:00 - 3:00 PM (260 TNRB)

  • Break – 3:00 - 3:15 PM

    • Session 5 – 3:15 - 4:45 PM (260 Tanner Building)


    “The Tax Cost of Private Debt Covenants,” by Scott D. Dyreng

    “The Determinants of Companies’ Disclosure of Cross-Segment Variability in Sales Growth,” by Qian Wang

    Session 6 – 3:15 - 4:45 PM (230 Tanner Building)


    “The Effects of Greater Understandability and Use of Accounting Information in Markets Prone to Price Bubbles,” by Jessen Hobson

    "Tying the Scorecard to Strategy: The Impact of Irrelevant Measures,” by Katarzyna Rupar, William B. Tayler, Mark W. Nelson

  • Dinner – 6:00 - 8:00 PM (710 Tanner Building) with Special Guest Speaker: Professor Gary C. Cornia, Stewart Grow Professor of Public Management, Romney Institute of Public Management, Marriott School

    • Saturday, October 20

  • Breakfast – 7:45 - 8:30 AM (710 Tanner Building)

    • Session 7 – 8:30 - 10:00 AM (260 Tanner Building)


    “Short Selling and Earnings Timeliness,” by Jake Thornock

    "The Nature of Institutional Investors’ Informational Advantages,” by Kristian Dietrich Allee and Mary Brooke Billings

    Session 8 – 8:30 - 10:00 AM (230 Tanner Building)


    “The effect of multiple reporting regimes on intra-industry information transfers,” by Joshua Mallett

    “Accounting and Corruption: A Cross Country Analysis,” by Jeff Hoopes

    Joint Session – 10:15 - 10:45 AM (260 Tanner Building)


    "Citation Trends in Accounting Research," by Derek K. Oler, Mitchell J. Oler, Christopher J. Skousen

  • Panel Discussion: Getting Published – 10:45 AM - 12:00 PM (260 Tanner Building)

  • Lunch – 12:00 - 1:00 PM (710 Tanner Building)