1.1.1: Determinants of Textual Similarity in 10-K Risk Disclosures

Kevin Gauch*
(Darmstadt University of Technology)
Luliia Gauch
(Technical University of Darmstadt)
Reiner Quick
(Technical University of Darmstadt)
Christian Friedrich
(University of Mannheim)

Discussant:
Harjinder Deol
(Mount Royal University)

1.1.2: Precautionary Benefit of Cash Holdings

Anup Srivastava*
(University of Calgary)
Chandrani Chatterjee
(University of Texas at Arlington)

Discussant:
Linda Thorne
(York University)

1.1.3: Financial Reporting Overstatements and Household Entrepreneurial Entry

Detian Yang*
(The University of Hong Kong)

Discussant:
Kevin Gauch
(Darmstadt University of Technology)

1.2.1: When The Grass seems Greener: An examination of the optimistic performance hypothesis applied to ESG-branded mutual funds

Jamal Nazari*
(Simon Fraser University)
Lisa Ricci
(Simon Fraser University)
Johnny Jermias
(Simon Fraser University)

Discussant:
Wenyu Zhou
(University of Calgary)

1.2.2: A Scoping Review of ChatGPT Research in Accounting and Finance

Theophanis Stratopoulos*
(University of Waterloo)
Michael Dong
(Missouri State University)
Victor Wang
(California State University Long Beach)

Discussant:
Joanne Jones
(York University)

1.2.3: Diversity Beyond Gender and Corporate Governance: A Systematic Review of the Accounting Literature

Olivier Greusard*
(University of Quebec at Montreal)
Camélia Radu
(University of Quebec at Montreal)
Nadia Smaili
(University of Quebec at Montreal)

Discussant:
R. Drew Sellers
(Kent State University)

1.3.1: Non-GAAP Reporting and Investor Relations

Luke Phelps*
(Queen's University)

Discussant:
William Fung
(Royal Roads University)

1.3.2: Firm-Level Political Risk and Opportunistic Non-GAAP Reporting

Matthew Hinton*
(Toronto Metropolitan University)

Discussant:
Alfred Liu
(McMaster University)

1.3.3: Herding in Corporate Climate Risk Disclosure

Alfred Liu*
(McMaster University)
Angela Liu
(University of North Carolina at Charlotte)
Yongqiang Chu
(University of North Carolina at Charlotte)

Discussant:
Luke Phelps
(Queen's University)

1.4.1: An Early Look at Investor Reactions to Comparable Sustainability Measures: An Experimental Approach

James Smith*
(University of Lethbridge)
Lori Kopp
(University of Lethbridge)
Bryden Wudrich
(Cuelenaere LLP)

Discussant:
Hwee Cheng Tan
(Simon Fraser University)

1.4.2: Analysts’ lending decisions: Do cohesive presentation and cash flow format matter?

Hwee Cheng Tan*
(Simon Fraser University)
Michael Favere-Marchesi
(Simon Fraser University)

Discussant:
Saad Ali Khan
(HEC Montreal)

1.4.3: State-owned Brokerages, Analyst Competition, and Forecast Accuracy

Jing Wang*
(Queen's Univeristy)
Yu Hou
(Queen's Univeristy)
Shuai Ling
(Tianjin University)

Discussant:
Yang Ding
(DeVinci)

1.5.1: Value relevance of EBITDA

Amar Mahmoud*
(University of Waterloo)
Darren Henderson
(Wilfrid Laurier University)
Andrew Bauer
(University of Waterloo)
Kaleab Mamo
(Wilfrid Laurier University)

Discussant:
Sylvie Deslauriers
(University of Quebec at Trois-Rivières)

1.5.2: Defined benefit pension settlements: Valuation, disclosure, and economic implications

Darren Henderson*
(Wilfrid Laurier University)
Divya Anantharaman
(The State University of New Jersey)

Discussant:
Cyndia Wang
(University of British Columbia)

1.6.1: Weather-Induced Mood and Information Acquisition

Yimeng Li*
(Tulane University)

Discussant:
Daniel Taylor
(IESEG School of Management)

1.6.2: Persistence of Cash Flows in Firms Suspected of Manipulation

Derek K. Oler*
(Texas Tech University)
Joshua Coyne
(University of Central Arkansas)

Discussant:
Yimeng Li
(Tulane University)

1.7.1: Climate Risk and Audit Fees: Evidence from Emerging Markets

Xin Ding*
(University of Ottawa)
Walid Ben-Amar
(University of Ottawa)
Lamia Chourou
(University of Ottawa)

Discussant:
Qingning Wang
(University of Alberta)

1.7.2: The Effect of Changes in Corporate Governance on Key Audit Matters

Chia-Chun Hsieh*
(National Chung Cheng University)
Yan-Yi Chiou
(National Defense University)

Discussant:
Xin Ding
(University of Ottawa)

2.1.1: State-Level Tax Authority Preparedness and Corporate Tax Avoidance

Hu (Harrison) Liu*
(University of Texas at San Antonio)
Chenyong Liu
(California State University)
Xueyun Sun
(Purdue University at Fort Wayne)
Jennife Yin
(University of Texas at San Antonio)

Discussant:
Khin Phyo Hlaing
(Saint Mary's University)

2.1.2: Do Unrecognized Tax Benefits Matter for Loan Loss Recognition in Banks?

Khin Phyo Hlaing*
(Saint Mary's University)
Jagadison K. Aier
(George Mason University)
Colin Q. Koutney
(George Mason University)

Discussant:
Rahat Jafri
(MacEwan University)

2.1.3: The Impact of Tax Avoidance and Corporate Governance on Information Transparency: Evidence from XBRL Mandate

Rahat Jafri*
(MacEwan University)
Hussein Warsame
(University of Calgary)
Mark Anderson
(University of Calgary)
Michael Wright
(University of Calgary)

Discussant:
Hu (Harrison) Liu
(University of Texas at San Antonio)

2.2.1: Insecurity, Gratitude, and Managers’ Materialistic Behaviour

James Xede*
(Hong Kong Metropolitan University)
Yasheng Chen
(Xiamen University)

Discussant:
Richard Fontaine
(University of Quebec at Montreal)

2.2.2: Navigating Cost Behaviour during Covid-19 Uncertainty: Government Interventions and Managerial Traits

Saad Ali Khan*
(HEC Montreal)
Lobna Bouslimi
(TELUQ University)
Nourhene Ben Youssef
(University of Sherbrooke)

Discussant:
Jiayue Xie
(Xi'an Jiaotong University)

2.2.3: The effect of partial and full relative performance information on problem-solving

Kun Huo*
(Western University)
Leslie Berger
(Wilfrid Laurier University)

Discussant:
Pei Wang
(University of Waterloo)

2.3.1: Do Retention Bonuses Encourage Complacency? An Experimental Study of the Design of Retention Bonuses

Nicholle Kovach*
(Wilfrid Laurier University)
Leslie Berger
(Wilfrid Laurier University)
Chris Wong
(Wilfrid Laurier University)

Discussant:
Mike Wynes
(University of Saskatchewan)

2.3.2: Exploitation or Exploration: Employees’ Strategies in Projects with Highly Uncertain Outcomes

Michael Wynes*
(University of Saskatchewan)
Leslie Berger
(Wilfrid Laurier University)
Lan Guo
(Wilfrid Laurier University)
Zhuoyi Zhao
(St. Nobert College)

Discussant:
Vincent O'Connell
(University College Cork)

2.3.3: The impact of board independence on the relationship between takeoverprotection and customer satisfaction

Vincent O'Connell*
(University College Cork)
Don O'Sullivan
(Melbourne Business School)

Discussant:
Nicholle Kovack
(Wilfrid Laurier University)

2.4.1: Taking the Pulse of Firm Innovation from Online Job Postings

Wenfeng Wang*
(Hong Kong University of Science and Technology)
Ying Du
(Xi'an Jiaotong University)
Bohui Zhang
(Chinese University of Hong Kong, Shenzhen)
Yue Zheng
(Hong Kong University of Science and Technology)

Discussant:
Anup Srivastava
(University of Calgary)

2.4.2: Do Multi-Segment Firms Tell Us Enough About Their Business Segments? Evidence from Segment-Level Data Granularity and Delays in Stock Price Updates

Chengwei Wang*
(Sungkyunkwan University)
C.S. Agnes Cheng
(University of Oklahoma)

Discussant:
Sangwan Kim
(University of Massachussetts - Boston)

2.4.3: Association between SFAS No. 161 Derivative Disclosures and Interest Rate Risk Exposure: Evidence from Interest Rate Swaps Designated as Fair Value Hedge

Qiuhong Zhao*
(Texas A&M University - Corpus Christis)

Discussant:
Wenfeng Wang
(Southern University of Science and Technology)

2.5.1: Reclaiming Indigenous methodologies: co-creating a shared approach to impact measurement for Indigenous social purpose organizations and businesses

Marissa Hill*
(Common Approach to Impact Measurement)
Ashley Richard
(Management Innovation and Entrepreneurship)
Kate Ruff
(Common Approach to Impact Measurement)

Discussant:
Merridee Bujaki
(Carleton University) & Claire Deng (Toronto Metropolitain University)

2.6.1: Do Stock Index Revisions Impact Credit Markets? Evidence from the US Corporate Bond and CDS Markets

Kai Chen*
(Wilfrid Laurier University)
Ranjini Jha
(University of Waterloo)
Madhu Kalimipalli
(Wilfrid Laurier University)

Discussant:
Nicolaus Wallner
(WU Vienna University of Economics and Business)

2.6.2: Labor Adjustment Costs and Cost Behavior

Vishal Paul Baloria*
(University of Connecticut)

Discussant:
Zac Konings
(Saint Mary's University)

2.7.1: The Effects of Work Arrangement and Performance Metric Alignment on Employees’ Fraud Decisions under Different Management Controls

Joanna Andrejkow*
(Western University)
Kevin Veenstra
(McMaster University)

Discussant:
James Smith
(University of Lethbridge)

2.7.2: The Effect of Moral Suasion and Interactional Fairness on Tax Compliance

Oliver Okafor*
(Toronto Metropolitan University)
Jonathan Farrar
(Wilfrid Laurier University)
John Li
(Toronto Metropolitan University)

Discussant:
Michael Marin
(University of Toronto at Mississauga)

3.1.1: Response of Bank Holding Companies’ Earnings Management to Removal of AOCI Filter

Qiuhong Zhao*
(Texas A&M University - Corpus Christi)
Donald Deis
(Texas A&M University - Corpus Christi)

Discussant:
Suyi Liu
(McMaster University)

3.1.2: Tone Management on Interactive Investor Platforms: The Case of Chinese Firms During the COVID-19 Crisis

Fangyi Yin*
(University of Auckland)
Steven Cahan
(University of Auckland)
Jerry Chen
(University of Auckland)

Discussant:
Bingxu Fang
(Singapore Management University)

3.1.3: The Interplay between Information Acquisition and Information Integration: Evidence from EDGAR Search Volume around 10-K/10-Q Filing Dates

Sangwan Kim*
(University of Massachusetts Boston)
Theodore E. Christensen
(University of Georgia)
Joshua Coyne
(University of Central Arkansas)
Kevin H. Kim
(Korea Advanced Institute of Science and Technology)

Discussant:
Fangyi Yin
(University of Auckland)

3.2.1: SASB-Identified Sustainability Rating and Investment Efficiency: Evidence of an Inverted U-Shaped Relationship

Ehsan Poursoleyman*
(Simon Fraser University)
Jamal A. Nazari
(Simon Fraser University)

Discussant:
Chenwei Sun
(McMaster University)

3.2.2: Capitalizing on Transparency: The Role of CSR Signaling in Accessing External Financial Resources

Jamal Nazari*
(Simon Fraser University)
Ehsan Poursoleyman
(Simon Fraser University)

Discussant:
Amna Chalwati
(Saint Mary's University)

3.2.3: Does Firms’ Corporate Social Responsibility Reduce Crime?

Chenwei Sun*
(McMaster University)
Justin Jin
(McMaster University)
Khalid Nainar
(McMaster University)
Gerald Lobo
(University of Houston)

Discussant:
Jamal Nazari
(Simon Fraser University)

3.3.1: The Effect of Restatements on Office-Level Audit Quality

Jonathan Nash*
(University of New Hampshire)

Discussant:
Brandon Szerwo
(The State University of New York at Buffalo)

3.3.2: Do PCAOB Inspections Induce Real Earnings Management?

Eddie Hsiao*
(University of Memphis)

Discussant:
Jonathan Nash
(University of New Hampshire)

3.3.3: Managerial Availability and Oversight at the Audit Office and Audit Quality

Brandon Szerwo*
(University of Buffalo, SUNY)
Mengtian Li
(Brock University)
Joshua Khavis
(University of Buffalo, SUNY)

Discussant:
Rhonda McIver
(Saint Francis Xavier University)

3.4.1: Detecting Informative Value in Key Audit Matters: The Importance of Dissimilar KAM Risk Descriptions

Emeline Deneuve*
(HEC Montreal)
Andrei Filip
(IESEG School of Management)
Anne Jeny
(IESEG School of Management)

Discussant:
Karel Hrazdil
(Simon Fraser University)

3.4.2: Executives’ facial attractiveness and audit fees

Karel Hrazdil*
(Simon Fraser University)
Jeong-Bon Kim
(Simon Fraser University)
Cynthia Li
(Trinity Western University)
Jiyuan Li
(Chongqing University of Technology)

Discussant:
Minlei Ye
(University of Toronto)

3.4.3: Auditing in the Digital Age: Determinants and Consequences of Technology Investment

Minlei Ye*
(University of Toronto)
Hyun Hwang
(University of Texas at Austin)
Eunhee Kim
(Baruch College)

Discussant:
Natalia Kochetova
(Saint Mary's University)

3.5.1: TCFD Reporting: Early Evidence Related to the Future of Global ClimateRelated Disclosure

Elizabeth Demers*
(University of Waterloo)
Jurian Hendrikse
(Tilburg University)

Discussant:
Steven Zhu
(University of Houston)

3.5.2: Anti-sweatshop campaigns and supply chain traceability: a study of global fashion retailers

Frank Schiemann*
(University of Bamberg)
Azizul Islam
(University of Aberdeen Business School)
Chris van Staden
(Auckland University of Technology)

Discussant:
Xingchao Gao
(University of Toronto)

3.6.1: Que font les entreprises canadiennes lorsque les actionnaires manifestent leur mécontentement dans le cadre du vote consultatif sur la rémunération des hauts dirigeants?

Sylvie Berthelot*
(Sherbrooke University)
Michel Coulmont
(Sherbrooke University)

Discussant:
Michel Sayumwe
(University of Quebec at Trois-Rivières)

3.6.2: Les entreprises canadiennes face a la biodiversité : une analyse fondée sur l'intelligence artificielle

Nathalie Angelé-Halgand*
(Sherbrooke University)
Vincent Gagné
(Sherbrooke University)
Alyson Lacasse
(Sherbrooke University)

Discussant:
Camélia Radu
(University of Quebec at Montreal)

3.7.1: Does Open-Source Software Use Increase Business Risk?

Yufan Dong*
(Case Western Reserve University)
Jayanthi Krishnan
(Temple University)
Mengtian Li
(Brock University)

Discussant:
Lizhi Luo
(SCHOOL)

3.7.2: How and When Analysts’ Qualitative Assessments Matter: Evidence of Analyst Report Tone Informativeness in a Merger Announcement Setting

Nicolaus Wallner*
(WU Vienna University of Economics and Business)

Discussant:
Yufan Dong
(Case Western Reserve University)

4.1.1: Animating Accounting: The Use of Technology to Foster Student Engagement in Introductory Accounting

Andrea Stapleton*
(Memorial University of Newfoundland)
Nader Wans
(Memorial University of Newfoundland)

Discussant:
Kelsey Matthews
(University of Waterloo)

4.1.2: Hey ChatGPT - is a Louis Vuitton bag an Investment? Evaluating ChatGPT’s Readiness for Use in Financial Literacy and Education

Shannon Lin*
(Dalhousie University)
Vlado Keselj
(Dalhousie University)
Samantha Taylor
(Dalhousie University)
Stacey Taylor
(Dalhousie University)

Discussant:
Matthew Boland
(Saint Mary's University)

4.1.3: Audit vs. consulting, which route to choose? The role of self-elimination in the social exclusion of elite PSFs

Sébastien Stenger*
(ISG Business School)

Discussant:
Merridee Bujaki
(Carleton University)

4.2.1: Climate risk and Earnings management: The role of female board presence and leadership

Chiraz Ben Ali*
(Concordia University)
Khaled Guesmi
(Paris School of Business, France)
Panagiota Makrychoriti
(University of London, UK)

Discussant:
Jing Wang
(Queen's University)

4.2.2: Internal information asymmetry and firm-level productivity

Vishal Baloria*
(University of Connecticut)
Trent Krupa
(University of Arkansas)
Dave Weber
(University of Connecticut)

Discussant:
Chiraz Ben Ali
(Concordia University)

4.2.3: Other Comprehensive Income and Crash Risk: Evidence from Banking Industry

Samir Trabelsi*
(Brock University)
Shuai Gong
(Temple University)
Steve Lin
(University of Memphis)

Discussant:
Vishal Baloria
(University of Connecticut)

4.3.1: CEO Compensation When Accounting Information and Market Information Diverge

Daphne Hart*
(University of Illinois at Chicago)
Bjorn N. Jorgensen
(Copenhagen Business School)
Jonathan Bonham
(University of Illinois at Chicago)
Ellen Engel
(University of Illinois at Chicago)

Discussant:
Jane Fraser
(Saint Francis Xavier University)

4.3.2: Is intangibles talk informative about future returns? Evidence from 10-K filings

Anup Srivastava*
(University of Calgary)
Alexander David
(University of Calgary)
Amir Hosseini
(University of Calgary

Discussant:
Rucsandra Moldovan
(Concordia University)

4.3.3: Real Effects of Government Subsidy Accounting Changes: Evidence from a Natural Experiment

Feng Chen*
(University of Toronto)
Wei Shi
(Deakin University)
Chao Yan
(Zhongnan University of Economics and Law)
Ziyi Zhang
(Zhongnan University of Economics and Law)

Discussant:
Daphne Hart
(University of Illinois at Chicago)

4.4.1: How do Firms Respond to Within-Firm Pay Disparity? Evidence from Earnings Management

Hunghua Pan*
(National Tsing Hua University)

Discussant:
Quihong Zhao
(Texas A&M University - Corpus Christi)

4.4.2: Speaking about Mergers and Deal Outcomes: An Examination of Analyst Report Tone surrounding Merger Announcements

Nicolaus Wallner*
(WU Vienna University of Economics and Business)

Discussant:
Changqiu Yu
(University of Manitoba)

4.4.3: Breaking the Language Barriers? Machine Translation Technology and Analysts’ Forecasts for Multinational Firms

Bingxu Fang*
(Singapore Management University)
Pengkai Lin
(Singapore Management University)

Discussant:
Paul André
(HEC Lausanne)

4.5.1: Higher Order Beliefs, Accounting Standards, and Stock Market Efficiency

Yan Li*
(Trent University)
NAME
(SCHOOL)

Discussant:
Andrea Faulkner
(University of Texas at San Antonio)

4.5.2: Free Money? An Analysis of the Paycheck Protection Program

Andrea Faulkner*
(University of Texas at San Antonio)
Jennifer Yin
(University of Texas at San Antonio)
Harrison Liu
(University of Texas at San Antonio)

Discussant:
Yan Li
(Trent University)

4.6.1: Are Firms Ideologically Fickle?

Bryce Cross*
(Saint Mary's University)
Matthew Boland*
(Saint Mary's University)

Discussant:
Xiao Liu
(Peking University)

4.6.2: Role of Academic Directors in Curtailing Tax Aggressiveness in Chinese Firms

Hong Fan*
(Saint Mary's University)
Liqiang Cheng
(Saint Mary's University)

Discussant:
Wai Kin Leung
(University of Nottingham)

4.7.1: Machine Lending and Discrimination: Evidence from Peer-to-peer FinTech Lending

Kiridaran Kanagaretnam*
(York University)
Xiaoran Jia
(Wilfrid Laurier University)
Marcia Annisette
(York University)

Discussant:
Wally Smieliauskas
(University of Toronto)

4.7.2: Impact of Asset Bubbles on Exercise of Executive Stock Options

Amin Mawani*
(York University)
Saikat Sarkar
(York University)

Discussant:
Mohammad Soleimanian
(Concordia University)

4.8.1: Do Hedge Funds Exploit Material Nonpublic Information? Evidence from Corporate Bankruptcies

Jingyu Zhang*
(Queen's University)
Wei Wang
(Queen's University)
Yang Yang
(Queen's University)

Discussant:
Hamilton Elkins
(University of Saskatchewan)

4.8.2: Beyond labels: Decoding market surprises, non-linear dynamics, and strategic choices in the era of EU taxonomy reporting

Stefan Veith*
(University of Applied Sciences Bremen)
Armin Varmaz
(University of Applied Sciences Bremen)
Jörg R. Werner
(Frankfurt School of Finance & Management)

Discussant:
Matthew Hinton
(Toronto Metropolitan University)

5.1.1: The Impact of Pre-Audit Risk of Material Misstatements on the Quality of FinancialStatements and Its Implication for Auditor Quality Estimation

Ping Zhang*
(University of Toronto)
Giulia Sargiacomo
(University of Toronto)
Ling Chu
(Wilfrid Laurier University)

Discussant:
Amin Mawani
(York University)

5.1.2: Do Accounting Estimates in the Form of Accruals Capture the Economic Substance of Firm Activities? An Exploratory Study

Wally Smieliauskas*
(University of Toronto)
Minlei Ye
(University of Toronto, Mississauga)

Discussant:
Rosemary Henriksen
(Self Employed)

5.1.3: Component Auditors and Credit Risk

Steven Zhu*
(University of Houston)

Discussant:
Ping Zhang
(University of Toronto)

5.2.1: “If Not Certain Be Vague”: How Uncertainty about Investors’ Preferences Shapes Voluntary Climate Change Disclosure

Giulia Sargiacomo*
(University of Toronto)
Ole-Kristian Hope
(University of Toronto)

Discussant:
Frank Schiemann
(University of Bamberg)

5.2.2: Analyst coverage and financial materiality of corporate social performance

Dongyoung Lee*
(McGill University)
Jennifer Chen
(University of Missouri - St. Louis)

Discussant:
Giulia Sargiacomo
(University of Toronto)

5.2.3: The Ultimate Power of Religiosity: Local Religiosity and CEO Gender Pay Gap

Samir Trabelsi*
(Brock University)
Dave Bouckenooghe
(Brock University)
Kareen Brown
(Brock University)
Maryam Vashahi
(Brock University)

Discussant:
Dongyoung Lee
(McGill University)

5.3.1: Corporate Purpose Disclosure: Substance or Cheap Talk? An Experimental Analysis of Investors’ Perception

Kevin Gauch*
(Darmstadt University of Technology)
Jochen Theis
(University of Southern Denmark)

Discussant:
Sanobar Siddiqui
(University of Regina)

5.3.2: Counter Accounts in Accountability Relationships: A Multimodal Critical Discourse Analysis of Rio Tinto’s Destruction of the Juukan Gorge

Merridee Bujaki*
(Carleton University)
Anamika Jayendran
(Carleton University)
Bruce McConomy
(Wilfrid Laurier University)
Leanne Morrison
(University of Tasmania)

Discussant:
Vincent Gagné
(University of Sherbrooke)

5.3.3: Has sustainability accounting permeated traditional accounting? A bibliometric analysis to determine the state of research today

Sanobar A. Siddiqui*
(University of Regina)
Leanne Keddie
(Carleton University)

Discussant:
Zoey (Ying) Zhang
(University of Manitoba)

5.4.1: Christianity Maturity and Audit Committee and Board Characteristics

Zhongxia Ye*
(University of Texas at San Antonio)
Dana Hermanson
(Kennesaw State University)
Mengtian Li
(Brock University)

Discussant:
Mitchell Oler
(University of Wyoming)

5.4.2: Entrenched Management, Underperformance, and the Adaptation Option

Mitchell Oler*
(University of Wyoming)

Discussant:
Georgios Voulgaris
(University of Manchester)

5.5.1: Does trustworthiness lead to forecast bias? Evidence from analysts’ site visits

Zihui Li*
(City University of Hong Kong)
Jiyuan Li
(Chongqing University of Technology)

Discussant:
Hongpin Tan
(McGill University)

5.5.2: Switching Back from IFRS to Local GAAP: Does it Impact Target Price Accuracy and Analyst Optimism?

Paul André*
(HEC Lausanne)
Adam Aoun
(EHL Singapoore)
Alain Schatt
(HEC Lausanne)

Discussant:
Mark Anderson
(University of Calgary)

5.6.1: Interpretive Earnings Forecasts via Machine Learning: A High-Dimensional Financial Statement Data Approach

Dieter Hess*
(University of Cologne)
Frederik A. Simon
(University of Cologne)
Sebastian A. Weibels
(University of Cologne)

Discussant:
Cédric Lesage
(Concordia University)

5.6.2: Beyond Compliance: Analyzing the Relationship between Data Breach Disclosure Laws and Corporate Social Responsibility Commitments

Ming Liu*
(Saint Mary's University)

Discussant:
William Fung
(Royal Roads University)

5.7.1: Acquire to Nurture or Eliminate Competition

Jonathan Tanone*
(University of Calgary)
Anup Srivastava
(University of Calgary)

Discussant:
Olivier Greusard
(Univeristy of Quebec at Montreal)

5.7.2: Repeated interaction, lobbying, and government procurement contracting

Xiao Liu*
(Peking University)
Zhiming Ma
(Peking University)
Lufei Ruan
(San Francisco State University)

Discussant:
Bryce Cross
(Saint Mary's University)

5.8.1: The Interactive Effects of Performance Information and Pro-Social Controls on Office and Remote Employees’ Effort

Joanna Andrejkow*
(University of Western Ontario)
Dorian Lane
(Wilfrid Laurier University)
Chris Wong
(Wilfrid Laurier University)

Discussant:
James Xede
(Hong Kong Metropolitan University)

5.8.2: Engaging in technological projects through crowdfunding: Impacts of social innovationa

Caroline Blais*
(University of Sherbrooke)
Raymond K. Agdoboh-Falschau
(University of Sherbrooke)
Audrey Boisvert
(University of Sherbrooke)

Discussant:
Theophanis Stratopoulos
(University of Waterloo)

6.1.1: Students’ Perceptions of Diversity, Equity and Inclusion in an Accounting Firm’s Recruitment Photos

Merridee Bujaki*
(Carleton University)
Alisher Mansurov
(Nipissing University)
François Brouard
(Carleton University)

Discussant:
Andrea Stapleton
(Memorial University of Newfoundland)

6.1.2: Do Mutual Fund Managers Care About Proposed Accounting Standard Changes?

Rucsandra Moldovan*
(Concordia University)
Luminita Enache
(University of Calgary)
Paul A. Griffin
(University of California Davis)
Zhongwei Huand
(Fudan University)

Discussant:
Detian Yang
(University of Hong Kong)

6.1.3: Financial Statement Readability and Internal Control

Zoey (Ying) Zhang*
(University of Manitoba)
David Harris
(Syracuse University)

Discussant:
Hunghua Pan
(National Tsing Hua University)

6.2.1: The Role of WallStreetBets Retail Investors in the Pricing of Accounting Information Surrounding Quarterly Earnings Announcements

Jennifer Yin*
(University of Texas at San Antonio)
Haiyi Chen
(University of Texas at San Antonio)

Discussant:
Else Grech
(Toronto Metropolitan University)

6.2.2: Harmony and Dissonance in Financial Reporting Among Neighboring Countries: A Comparative Analysis of Changes in Liquidity with IFRS Adoption

Mark Anderson*
(University of Calgary)
Shahid Khan
(Pennsylvania State University - Berks)
Michael Wright
(University of Calgary)

Discussant:
Chiraz Ben Ali
(Concordia University)

6.2.3: How companies managed earnings during the COVID-19 pandemic?

Chiraz Ben Ali*
(Concordia University)
Cédric Lesage
(Concordia University)
Mohammad Soleimanian
(Concordia University)

Discussant:
Jennifer Yin
(University of Texas at San Antonio)

6.3.1: Less is More: Lender Distraction and Workplace Safety

Yifei Liao*
(University of California, Irvine)
Liang Ma
(San Diego State University)
Tonni Shijun Xiz
(San Diego State University)

Discussant:
Zihui Li
(City University of Hong Kong)

6.3.2:  Territorializing Care: Accounting Strategies and Healthcare Accessibility for Undocumented Migrants

Claire Deng*
(Université métropolitain de Toronto)
Makini McGuire-Brown
(Université de York)

Discutant : Ryan Stack (Queen's University)

6.3.3: From Mandatory to Voluntary Disclosures: Conflict Mineral Reports Filings of US Firms

Yang Ding*
(Leonard de Vinci School of Management)

Discussant:
Paul André
(HEC Lausanne)

6.4.1: Forewarned and forearmed? Effects of a Forewarning on Nonprofessional Investors’ Susceptibility to Management’s Strategic Blockchain Disclosures

R. Drew Sellers*
(Kent State University)
Wei Li
(Kent State University)
Yu Long
(University of Minnesota)

Discussant:
Sébastien Stenger
(Institut Supérieur de Gestion)

6.4.2: An examination of how different Blockchain types affect taxpayer compliance

Linda Thorne*
(York University)
Leslie Berger
(Wilfrid Laurier University)
Preetika Joshi
(McGill University)
Sara Wick
(University of Guelph)

Discussant:
Mélissa Fortin
(University of Quebec at Montreal)

6.4.3: Cybersecurity and Internal Resource Allocation

Swetha Agarwal*
(Indian School of Business)
Amna Chalwati
(Saint Mary's University)

Samir Trabelsi (Brock University)

Swati Sisodia
(Indian Schoold of Business)

Discussant:
NAME
(SCHOOL)

6.5.1: Heterogeneity in Big 4 public accounting firms. Examining differences in the stock returns of Big 4 accounting firm clients

Hamilton Elkins*
(University of Saskatchewan)

Discussant:
Fayez Elayan
(Brock University)

6.5.2: The Determinants of Joint Audit Imbalance: A Supply-Side Analysis

Sophie Audousset-Coulier*
(Concordia University)
Géraldine Broye
(University of Strasbourg)
Lamya Kermiche
(Grenoble School of Management)

Discussant:
Joanna Andrejkow
(University of Western Ontario)

6.6.1: When Worlds Collide: Auditor Expansion into the Blockchain Field

Emilio Boulianne*
(Concordia University)
Erica Pimentel
(Queen's University)
Crawfor Spence
King's College London)

Discussant:
Emeline Deneuve
(HEC Montreal)

6.6.2: “Carrying food on your back and being hungry”: Accounting Role in the (in)visibilization of platform's riders during a Pandemic Crisis

Silvia Pereira de Castro Casa Nova*
(University of Sao Paulo)
Douglas Tadeu de Oliveira Ribeiro
(University of Sao Paulo)

Discussant:
Patricia Michaud
(University of Quebec at Rimouski)

6.7.1: Detecting fraudulent financial statements using Machine Learning techniques

Cédric Lesage*
(Concordia University)
Khaled Belkadhi
(South Mediterranean University)
Nabil Chaabane
(South Mediterranean University)
Wafa Trabelsi
(South Mediterranean University)

Discussant:
Dieter Hess
(University of Cologne)

6.7.2: Enterprise System Standardization and Firm Information Provision

Zihui Li*
(City University of Hong Kong)
Chengxin Cao
(Baruch College)
Wen Chen
(City University of Hong Kong)
Jeong Bon Kim
(Simon Fraser University)
Haibin Wu
(City University of Hong Kong)

Discussant:
Duane Kennedy
(University of Waterloo)

6.8.1: Enterprise System Standardization and Firm Information Provision

Hui Fan*
(Concordia University)
Li Yao
(Concordia University)

Discussant:
Feng Chen
(University of Toronto)

6.8.2: Do cyberattacks influence cyber-related disclosure and workforce spending? Evidence from the U.S. healthcare sector

Wenyu Zhou*
(University of Calgary)
Hussein A. Warsame
(University of Calgary)

Discussant:
Nathalie Angelé-Halgand
(University of Sherbrooke)