When you see a title like “Examining the Joint Effects of Narcissism and Psychopathy on Accounting Students’ Attitudes toward Unethical Professional Practices”, how can you resist asking for more?
Well, maybe you could. But how about this?: “Toshiba Corporation – How Could So Much Be So Wrong?” Or perhaps “The U.S. $2.1 Billion Derivative Loss That Ruined the Brazilian Aracruz”?
Each year the few reporters who actually leap into the friendly, but deep waters of the annual meeting of the American Accounting Association face a quandary: how to cover the many scores of intriguing research presentations on dozens of topics that are scheduled in concurrent, and therefore conflicting, sessions.
While we low-life scribes by necessity focus on the comments of rulemakers and regulators, we see what we’re missing in live presentations on subjects from the compelling and maybe newsworthy to the esoteric and a little offbeat.
Here follows a quick-and-dirty guide to the offerings of accounting academics’ version of Lollapalooza held in New York Aug. 8 through 10. Regard it as a brief sampling of what attracted the eye of one reporter who’s been on the beat for a bit.
To really plunge into the pool of research head to http://aaahq.org/Meetings/2016/Annual-Meeting/Program1 and tap into three groups of “Concurrent Sessions” on each of the main three days of the AAA meeting. Grab a coffee (or another favorite beverage). You might be there a while. [Note that the titles of individual papers serve as hotlinks to abstracts. The full text of an article might or might not be available. Sessions marked “1.xx,” “2.xx” and “3.xx” were offered Aug. 8. Those tagged “7.xx,” “8.xx” and “9.xx” were presented Aug. 10.
“Board” numbers refer to brief interactive presentations of abstracts in AAA’s “Emerging and Innovative Research Forum.” The abstracts describe works in progress or a planned session “that will bring ideas currently outside accounting to the attention of accounting scholars,” according to the association.]
Non-GAAP Disclosers … and Whistleblowers.
The dozens of topics used to group papers include earnings management; auditor detection of fraud; whistleblowing; specialists and expertise; securitization and bank lending; the economic consequences of standard setting … and of conservatism; restatements and litigation; and effects of adoption of International Financial Reporting Standards.
Hence, some titles, including those not under a specific heading:
Auditors’ Role in Non-GAAP Earnings Disclosure” (Session 7.17);
“The Not So Pokey Hokies” (1.33);
“How Corporations Use Corporate Inversions to Avoid Taxes” (Board 18);
“Big 4 Office Political Connections and Client Restatements” (Session 7.20);
“How Badly Do Firms Want to Avoid IFRS? IFRS Adoption and Firms’ Delisting Decisions” (5.34);
“Will the Auditing Industry Become a Tighter or Looser Oligopoly?” (5.28);
“Does Well-Being and the Outcome for Prior Whistleblowers Impact the Likelihood of Others’ Blowing the Whistle?” (6.12);
“The Declining Tax Payment Among U.S. Profitable Firms: Changing Firm Characteristics, Tax Rate and Propensity to Pay Taxes” (Board 75);
“Can Short-Sellers Serve a Monitoring Role? Evidence from Insider Trading Profitability” (3.25);
“Are We Moving Toward Principles-Based Accounting Standards? Evidence from Asian Countries” (6.33);
“Auditor Tenure and the Length of Earnings Misstatement (4.19);
“CFO Social Ties and Financial Restatements” (2.21);
“Auditor Litigation Risk: China and Reverse Mergers” (Board 35);
“The Switch-Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters” (1.19);
“Can Firms Avoid the Market Penalty for Missing Analysts’ Forecasts by Defining Non-GAAP Earnings with Unexpected Expense Exclusions?” (Board 79);
“Auditor Standard Deficiencies Identified in PCAOB Inspection Reports” (Board 64);
“ Are Layoff Decisions of American Corporations Efficient?” (4.20);
“The Influence of Accounting Enforcement and Bank Regulation on Earnings Quality of Banks: European Evidence” (4.36); and
“Fraud and Abuse in the Energy Industry” (5.30)
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