Breakfast

Opening Remarks

Ananth Seetharaman, Department of Accounting Chair, University of North Texas

PhD Presentation Session

The Information Content of Mandatory Human Capital Disclosures—Initial Evidence
Salman Arif (Minnesota), Yeo Sang (Johnny) Yoon (Minnesota), Helen Zhang (Minnesota)
Discussant: Rebecca Files (UT-Dallas)

Employee Learning of Firm Selective CSR Disclosure and Its Impact on Employee Opportunism
Zhiping (Kyle) Mao (Arizona)
Discussant: Andrew H. Newman (South Carolina)

The Effectiveness of Social Policy Through the Tax System: Do State Adoption Tax Credits Increase Adoptions from Foster Care
Dillon Walker (Arkansas), Erin Henry (Arkansas)
Discussant: Casey Schwab (North Texas)

Moderator: Jesse Robertson (North Texas)
 

Break

Concurrent Sessions

​​​​​​​Session 1: Audit Reports and Investor JDM (Union 332)

Old Institutions, New Report: Auditors’ Experiences Implementing Critical Audit Matter Reporting
Emily Griffith (Wisconsin), Linette M. Rousseau (Houston), Karla M. Zehms (Wisconsin)

Are Probabilistic Expressions Viewed Differently in Reports that are More Information Technology Focused?
Hilda E. Carrillo (Louisville), Uday S. Murthy (South Florida)

The Impact of Counter-rumor Strategy and Source on Non-professional Investors' Judgments Over Social Media
Ziyin Li (Xi’an Jiao Tong Liverpool), Peter Kipp (North Texas)

Moderator: Peter Kipp (North Texas)

Session 2: Financial Markets (Union 333 Jade Ballroom)
The Relation Between Private Equity Fund Reporting Quality and External Monitors, Third-party Service Providers, and Fund Attributes
Peter Easton (Notre Dame), Stephannie Larocque (Notre Dame), Paul Mason (Baylor), and Steven Utke (Connecticut)

No News is Bad News: Local News Intensity and Firms' Information Environments
Kristian Allee (Arkansas), Ryan Cating (Central Arkansas), Caleb Rawson (Arkansas)

Spillover Effects of Internal Control Enforcement
Rebecca Files (UT-Dallas), Cameron Holstead (UT-Dallas), Stephanie Rasumussen (UT-Arlington)

Moderator: Rick Cazier (North Texas)

Lunch w/ Keynote Speaker (Jeffrey Hales, University of Texas - Austin)

Break

Concurrent Sessions

Session 3: Managerial Accounting (Union 332) 
The Effects of Reward Frequency and Reward Conditionality on Drivers of Employee Performance
Andrew H. Newman (South Carolina), Ivo D. Tafkov (Georgia State), Nathan J. Waddoups (Denver), Xiaomei (Grazia) Xiong (Utah State)

Does Enhanced Segment Comparability Influence Managers’ Firm-Level Resource Allocation Decisions? The Role of Competitor Orientation and Disclosure of Segment-Specific Information
Chezham L. Sealy (Alabama), Elaine (Ying) Wang (Massachusetts), Yao Yu (Massachusetts)

Moderator: Lisa McLuckie (North Texas)

Session 4: Financial Markets (Union 333 Jade Ballroom)
Mandatory Disclosure and Takeovers: Evidence from Private Banks
Urooj Khan (UT-Austin), Doron Nissim (Columbia), Jing Wen (CityU Hong Kong)

Tracing Contagion Risk: From Stock or Crypto?
Stephanie Dong (New York Univ.), Vivian Fang (Minnesota), Wenwei Lin (Minnesota)

Moderator: Michael Neel (North Texas)
 

Break

Invited Scholar Session

Judgments about the Quality of Loans and Loan Originators under Expected versus Incurred Loss Accounting
Lisa Koonce (UT-Austin), Cassie Mongold (Illinois), Laura Quaid, and Jennifer Winchel (Virginia-McIntire)

The Determinants and Informativeness of Banks’ Return on Tangible Common Equity Disclosures
John Campbell (Georgia), Joe Lopez-Vilaro (Arkansas), Catherine Shakespeare (Michigan), and Zac Wiebe (Arkansas)

Closing Remarks

​​​​​​​Marilyn Wiley, Dean, G. Brint Ryan College of Business, University of North Texas