| Friday, June 14, 2024 |
| 8:00 a.m. – 8:30 a.m. |
Breakfast and Registration
Nova Scotia Foyer
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| 8:15 a.m. – 9:45 a.m. |
Opening Remarks and Plenary Session
A Rising Tide Lifts All Boats: An Academic and Business Perspective
Room: Nova Scotia BCD
Dr. Hongping Tan and David-Alexandre unpack recent economics and financial trends from business and academic lenses.
Session Presenters
David-Alexandre Brassard, M.A., B.A.
David-Alexandre Brassard is CPA Canada’s chief economist. In his role, he produces multiple type of content, does presentations for members and leadership, as well as represents the organization and acts as a spokesperson for the media. Prior to joining CPA Canada, he was working as a manager for a consulting firm specializing in economic and strategic studies. He follows our labour and financial market as well as economic news more broadly. Personally, he shares CPA Canada’s interest for financial literacy.
Dr. Hongping Tan, Professor of Accounting and Finance, Desautels Faculty Fellow McGill University
Professor Tan’s research falls into the following three main streams: Analyst forecasts, International capital market, and Big data using unstructured text. His research has appeared in top-tier accounting and finance journals including Journal of Financial Economics, Review of Financial Studies, the Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, and Review of Accounting Studies. He serves in Editorial Board for two top accounting and management journals (CAR and JIBS). He has served as an associate editor for two journals (Financial Review; Asia-Pacific Journal of Financial Studies) and a guest editor for British Accounting Review.
Opening Plenary Sponsor
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| 10:00 a.m. – 11:30 a.m. |
Concurrent Sessions 1
Concurrent Sessions 1: Research
Session: Financial Accounting 1
Room: Sable A
Session Moderator: Linda Thorne (York University)
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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)
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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)
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1.1.3: Financial Reporting Overstatements and Household Entrepreneurial Entry
Detian Yang*
(The University of Hong Kong)
Discussant:
Kevin Gauch
(Darmstadt University of Technology)
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Session: Accounting & Information Technology 1
Room: Sable B
Session Moderator: Wenyu Zhou (University of Calgary)
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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)
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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)
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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)
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Session: Financial Reporting 1
Room: Sable C
Session Moderator: William Fung (Royal Roads University)
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1.3.1: Non-GAAP Reporting and Investor Relations
Luke Phelps*
(Queen's University)
Discussant:
William Fung
(Royal Roads University)
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1.3.2: Firm-Level Political Risk and Opportunistic Non-GAAP Reporting
Matthew Hinton*
(Toronto Metropolitan University)
Discussant:
Alfred Liu
(McMaster University)
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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)
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Session: Financial Accounting 2
Room: Sable D
Session Moderator: Hwee Cheng Tan (Simon Fraser University)
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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)
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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)
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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)
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Session: Financial Accounting 3
Room: Nova Scotia A
Session Moderator: Andrew Bauer (University of Waterloo)
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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)
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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)
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1.5.3: The Impact of Mandatory Plant-level Disclosure on Voluntary Firm-level Disclosure
Cyndia Wang*
(University of British Columbia)
Discussant:
Andrew Bauer
(University of Waterloo)
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Session: Financial Accounting 4
Room: Halifax B
Session Moderator: Vasiliki Athanasakou (Saint Mary's University)
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1.6.1: Weather-Induced Mood and Information Acquisition
Yimeng Li*
(Tulane University)
Discussant:
Daniel Taylor
(IESEG School of Management)
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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)
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1.6.3: 1 Commission and fees income as earnings smoothing tool during crisis: European evidence from the Covid-19 pandemic
Daniel Taylor*
(IESEG School of Management)
Isaac Selasi Awuye
(ESC Clermont Business School)
Discussant:
Derek Oler
(Texas Tech University)
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Session: Auditing & Fraud 1
Room: Halifax C
Session Moderator: Xing Ding (University of Ottawa)
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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)
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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)
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1.7.3: The Effects of Shared-opinion Audit Reports on Perceptions of Audit Quality
Samir Trabelsi*
(Brock University)
Qian Long Kweh
(Canadian University of Dubai)
Kuei-Fu Li
(National Pingtung University)
Yan-Jie Yang
(Yuan Ze University)
Discussant:
Chia-Chun Hsieh
(National Chung Cheng University)
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Concurrent Sessions 1: Education
Workshop titles appear in their original language; descriptions have been translated for reference. Presentation languages are specified for each workshop.
Session 1A : Sustainability Mindset: Embedding Sustainability Theories and Practices in Accounting Education
Room: Annapolis
Time: 10:00am-10:45am AT
Language: English
Session Presenters
Natalya Siddhantakar (Conestoga College)
Anna Czegledi (Conestoga College)
Session Description
In the rapidly evolving field of accounting, sustainability has emerged as a key area of focus. This workshop is designed for accounting faculty who are reflecting on their approaches to teaching sustainability. There are different strategies: integration or specialized sustainability courses. Under the integration approach, faculty incorporate sustainability topics into traditional accounting courses. For example, discuss how environmental costs are reflected in financial statements. Under the specialized sustainability course approach, students are offered an introductory course that focuses on foundational sustainability concepts in accounting. This course provides an overview of existing theories that help the students develop a sustainability mindset. Students learn about alternative views on traditional business practices and economic development, covering topics like dissenting standpoints to economic growth and development, weak vs. strong sustainability, and sustainability measurement. Concurrently explaining sustainable business practices - the triple-bottom-line approach and the foundational principles of the Corporate Social Responsibility (CSR) framework. Before going deep into sustainability requirements, we propose that students need to develop a sustainability mindset: position themselves as sustainability stewards, equipped with many alternative ideas, theories and existing practices. Our workshop aims to share with educators how to help students to develop this mindset. The workshop will emphasize the importance of the systems thinking approach and provide practical strategies for teaching sustainability.
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Session 1B : Vivre une communauté de pratique en pédagogie universitaire
Room: Annapolis
Time: 10:45am-11:30am AT
Language: French
Session Presenters
Patricia Michaud (Université du Québec à Rimouski)
Émilie Portelance (Université du Québec à Trois-Rivières)
Guylaine Duval (Université du Québec à Chicoutimi)
Samir Trabelsi (Brock University)
Session Description
The training session will take the form of a 45-minute workshop on an issue in higher education pedagogy. Participants will experience a short meeting in a community of practice facilitated by a member of the CAAA Teaching Circle. This forum is aimed at teachers from all undergraduate disciplines who wish to share their professional experience in education and benefit from a peer-to-peer learning opportunity. In keeping with the theme of the conference, sustainability is also at the heart of the concerns of the members of the Teaching Circle, sustainability in this collaborative approach and in this forum for the exchange of concrete teaching practices contextualized to the teaching of accounting.
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Removing Barriers for Indigenous Learners in Accounting
Presented by: Yuen Ip & Robert Andrews
Room: Halifax A
In efforts to support the Truth and Reconciliation Commission (TRC) of Canada's Calls to Action and United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP), and in attempts to remove the barriers for Indigenous learners in accounting education, CPA Canada, CPA Western School of Business and the Aboriginal Financial Officers Association of Alberta have partnered in offering the Indigenous Learners in Accounting Initiative (ILA), a pre-certification education program for Indigenous learners. Indigenous learners who are registered in ILA engage with Indigenous content, peers, facilitators, and mentors, thereby creating an environment where Indigenous learners feel that their experiences, perspectives, and aspirations are understood, centred and honoured. In this session, the presenters will describe the ILA initiative, share updates on the learnings and findings from running the program, and present opportunities on how PSIs might be able to embark on a similar journey in supporting reconciliation efforts for Indigenous accounting education.
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11:45 a.m. – 1:00 p.m.
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Lunch & CAHF Inductions
Room: Nova Scotia BCD
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| 1:15 p.m. – 2:45 p.m. |
Concurrent Sessions 2
Concurrent Sessions 2: Research
Session: Taxation 1
Room: Sable A
Session Moderator: Khin Phyo Hlaing (Saint Mary's University)
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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)
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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)
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Session: Managerial Accounting 1
Room: Sable B
Session Moderator: Kun Huo (Western University)
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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)
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2.2.2: Navigating Cost Behaviour during COVID-19 Uncertainty: Financial Flexibility, Managerial Traits, and Government Interventions
Saad Ali Khan*
(HEC Montreal)
Lobna Bouslimi
(TELUQ University)
Nourhene Ben Youssef
(University of Sherbrooke)
Discussant:
Jiayue Xie
(Xi'an Jiaotong University)
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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)
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Session: Managerial Accounting 2
Room: Sable C
Session Moderator: Nicholle Kovach (Wilfrid Laurier University)
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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)
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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)
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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)
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Session: Financial Reporting 2
Room: Sable D
Session Moderator: Anup Srivastava (University of Calgary)
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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)
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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)
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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)
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Session: Indigenous Research
Room: Nova Scotia A
Session Moderator: Vasiliki Athanasakou & Matthew Boland (Saint Mary's University)
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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)
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Session: Capital Markets and Societal Impact
Room: Halifax B
Session Moderator: Kai Chen (Wilfrid Laurier University)
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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)
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2.6.2: Labor Adjustment Costs and Cost Behavior
Vishal Paul Baloria*
(University of Connecticut)
Discussant:
Zac Konings
(Saint Mary's University)
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2.6.3: Salaries and Impact(s) of Academics: An Investigation Under the Prism of Prestige
Leanne Keddie*
(Carleton University)
Tiphaine Jérôme
(University Grenoble Alpes)
Charles Cho
(York University)
Jonathan Maurice
(Toulouse Capitole University)
Discussant:
Rani Suleman
(HEC Montreal)
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Session: Managerial Accounting 3
Room: Halifax C
Session Moderator: James Smith (University of Lethbridge)
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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)
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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)
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2.7.3: Are We in the Same Boat? How Do Junior Accountants React to Accounting Firms’ Furlough Requests During Crises?
Kelsey Matthews*
(University of Waterloo)
Leslie Berger
(Wilfrid Laurier University)
Lan Guo
(Wilfrild Laurier University)
Discussant:
Oliver Okafor
(Toronto Metropolitan University)
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Concurrent Sessions 2: AcSB & CPA Canada
Session 2C: Finding the connections- a risk is a risk
Room: Halifax A
Time: 1:15pm-2:00pm AT
Language: English
Session Presenters
AcSB Chair, Armand Capisciolto
AcSB Board member, Johnathon Cziffra
Session Description
In this panel, AcSB Chair, Armand Capisciolto and AcSB Board member and academic, Johnathon Cziffra, will be discussing how risks related to sustainability matters are and will continue to affect the information being provided in the financial statements.
The panel will be moderated by an AcSB staff member Dominique Hamel.
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Session 2D: Focus Group Discussion on Potential PSIs’ Barriers and Mitigations to Implementing Accounting Education for Indigenous learners
Room: Halifax A
Time: 2:00pm-2:45pm AT
Language: English
Session Presenters
Yuen Ip (CEO, CPA Western School of Business)
Robert Andrews (Athabasca University)
Session Description
This session is a continuation to the session “Removing Barriers for Indigenous Learners in Accounting”. In this focus group session, facilitators will lead discussions with the audience in collectively identifying key barriers in implementing effective accounting education for Indigenous learners within PSIs, and potential strategies to mitigate these.
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Concurrent Sessions 2: Education
Workshop titles appear in their original language; descriptions have been translated for reference. Presentation languages are specified for each workshop.
Session 2A: Use of Live Case Studies in Accounting Courses
Room: Annapolis
Time: 1:15pm-2:00pm AT
Language: English
Session Presenters
Michelle Malin (MacEwan University)
Natalia Khinkanina (MacEwan University)
Session Description
Immerse yourself in the transformative Live Case Study (LCS) method—an experiential learning approach that propels students into real-world business challenges. This session explores how LCS elevates critical thinking and communication skills by applying theoretical knowledge to practical scenarios.
Discover how LCS is integrated into income tax and management accounting courses. In the income tax segment, students tackle real scenarios, mastering tax calculations and offering strategic advice to actual taxpayers. In managerial accounting, LCS blends guest speaker sessions with traditional case studies, enabling students to navigate real-life decision-making processes.
Through direct interaction with industry professionals, LCS bridges the gap between theory and practice, preparing students for professional success. Gain valuable insights and strategies for implementing experiential learning and LCS into your curriculum, and join the movement reshaping the future of accounting education.
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Session 2B: Exploring Internal Controls: An Experiential Learning Exercise in Introductory Accounting
Room: Annapolis
Time: 2:00pm-2:45pm AT
Language: English
Session Presenters
Jane Fraser (St. Francis Xavier University)
Jennifer Alex (St. Francis Xavier University)
Session Description
Our education session will review an experiential learning exercise implemented in an introductory managerial accounting classroom. The assignment requires students (in groups) to adopt the role of a consultant and visit a local business to observe internal controls. Students will identify controls across a variety of categories, such as theft prevention, waste reduction, and compliance, and provide an assessment of their overall effectiveness. The assignment includes a written report and a virtual presentation where they identify and evaluate the internal control environment. This experiential approach to understanding internal controls is a non-traditional instructional strategy that encourages collaboration and honours diverse learning styles – rises the tide – for introductory accounting students – the boat. Following the implementation of this assignment, the instructors collected data to capture perspectives on the effectiveness of this assignment to support their learning of internal controls and reporting on those controls. Overall, students surveyed agreed that this assignment was effective in improving their understanding of internal controls. In addition to the application of technical knowledge learned in the classroom to a real-world scenario, this assignment provides an opportunity for students to develop enabling competencies such as communication and collaboration which are important for the accounting profession.
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2:45 p.m. – 3:15 p.m.
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Break
Break Sponsor
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3:15 p.m. – 4:45 p.m.
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Concurrent Sessions 3
Concurrent Sessions 3: Research
Session: Financial Reporting 3
Room: Sable A
Session Moderator: Changqiu Yu (University of Manitoba)
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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)
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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)
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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)
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Session: CSR, Ethics, Accountability 1
Room: Sable B
Session Moderator: Chenwei Sun (McMaster University)
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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)
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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)
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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)
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Session: Auditing & Fraud 2
Room: Sable C
Session Moderator: Chia-Chun Hsieh (National Chung Cheng University)
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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)
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3.3.2: Do PCAOB Inspections Induce Real Earnings Management?
Eddie Hsiao*
(University of Memphis)
Discussant:
Jonathan Nash
(University of New Hampshire)
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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:
Zac Knowings
(Saint Mary's University)
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Session: Auditing & Fraud 3
Room: Sable D
Session Moderator: Minlei Ye (University of Toronto)
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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)
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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)
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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)
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Session: CSR, Ethics, Accountability 2
Room: Nova Scotia A
Session Moderator: Elizabeth Demers (University of Waterloo)
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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)
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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:
Adam Vitalis
(University of Waterloo)
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3.5.3: Board Environmental, Social, and Governance (ESG) Expertise and ESG report usefulness
Mohammad Soleimanian*
(Concordia University)
Discussant:
Elizabeth Demers
(University of Waterloo)
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Activism and Sustainability (French only)
Room: Annapolis
Session Moderator: Kim Trottier (HEC Montreal)
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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)
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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)
|
3.6.3: Vivre la recherche comptable en français ? Un an après
Panelists:
Caroline Blais
(University of Sherbrooke)
Emilio Boulianne
(Concordia University)
Charles Cho
(York University)
Pascale Lapointe-Antunes
(Brock University)
Samir Trabelsi
(Brock University)
|
Session: Financial Reporting 4
Room: Halifax C
Session Moderator: Yufan Dong (Case Western Reserve University)
|
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
(University of Ottawa)
|
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)
|
3.7.3: The Real Effects of Disclosure on Diversity: Evidence from the Canada Business Corporations Act
Xingchao Gao*
(University of Toronto)
Thomas Bourveau
(Columbia University)
Ole-Kristian Hope
(University of Toronto)
Discussant:
Bryce Cross
(Saint Mary's University)
|
Concurrent Sessions 3: CPA Canada
Session: 10 Things to Know About the New CPA Certification Program
Room: Halifax A
Join Lara Gregurić, MA, FCPA, FCA, and Jacqui Mulligan, CPA, CA, for an update on the CPA profession’s certification program, including how the program will be changing—and not changing—in the future, and how these changes will impact accounting education programs at post-secondary institutions. The session will include an opportunity to ask questions.
|
| 5:00 p.m. – 5:45 p.m. |
Annual General Meeting
Room: Halifax A
|
|
7:00 p.m. – 9:30 p.m.
|
Optional Social Event at Pier 21
We have booked the Chiodo Gallery in the Canadian Museum of Immigration at Pier 21 for our social event dinner. The choice of venue was motivated by our desire to encourage delegates to explore the Halifax waterfront by walking from the conference location to the dinner venue. We want to give our guests an unforgettable experience by combining a lobster meal that plays to our rich maritime history with local wines. The event will include band playing traditional local music; think, a Scottish kitchen party (ceilidh)..
For more information about the venue please visit www.pier21.ca.
Pier 21 is located at 1055 Marginal Road, Halifax NS B3H 4P7
Please note that no transportation to or from the social event venue is provided by the conference. Those who have purchased tickets to the social event are encouraged to make their own travel arrangements in advance.
Social Event Sponsor
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| Saturday, June 15, 2024 |
| 7:30 a.m. – 8:30 a.m. |
Breakfast & Meet the Exhibitors
|
| 8:30 a.m. – 10:00 a.m. |
Concurrent Sessions 4
Concurrent Sessions 4: Research
Session: Accounting Education 1
Room: Sable A
Session Moderator: Matthew Boland (Saint Mary's 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)
|
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Session: Financial Accounting 5
Room: Sable B
Session Moderator: Vishal Baloria (University of Connecticut)
|
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)
|
Session: Financial Accounting 6
Room: Sable C
Session Moderator: Rucsandra Moldovan (Concordia University)
|
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)
|
Session: Financial Accounting 7
Room: Sable D
Session Moderator: Paul André (HEC Lausanne)
|
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)
|
Session: Financial Accounting 8
Room: Nova Scotia A
Session Moderator: Yifei Liao (University of California, Irvine)
|
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)
|
4.5.3: Does Options Trading Reduce the Demand for Conditional Accounting Conservatism?
Michel Magnan*
(Concordia University)
Ahmad Hammami
(Concordia University)
Mahmoud Delshadi
(University of Glasgow)
Discussant:
Kai Chen
(Wilfrid Laurier University)
|
Session: Corporate Governance 1
Room: Halifax B
Session Moderator: Xiao Liu (Peking 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:
Araceli Mora
(University of Valencia)
|
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Session: CSR, Ethics, Accountability 3
Room: Halifax C
Session Moderator: Amin Mawani (York University)
|
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)
|
4.7.3: The interplay between materiality & comparability in sustainability reporting: Evidence from the banking industry
Blerita Korca*
(University of Bamberg)
Ericka Costa
(University of Toronto)
Mercedes Luque
(University of Cordoba)
Emanuele Taufer
(University of Toronto)
Discussant:
Kiridaran Kanagaretnam
(York University)
|
Session: Financial Reporting 5
Room: Halifax A
Session Moderator: Detian Yang (University of Hong Kong)
|
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)
|
4.8.3: The Financial Reporting Effects of Shadow Banking: Evidence from China
Qiuhong Zhao*
(Texas A&M University - Corpus Christi)
Jinbo Luo
(Lanzhou University)
Discussant:
Stefan Veith
(University of Applied Sciences Bremen)
|
Concurrent Sessions 4: Education
Workshop titles appear in their original language; descriptions have been translated for reference. Presentation languages are specified for each workshop.
Session 4A: The Management Accountant’s role in the design phase of production – a teacher’s note from a personal experience in shoe manufacturing
Room: Annapolis
Time: 8:30am-9:15am AT
Language: English
Session Presenters
Richard Fontaine (Université du Québec à Montréal)
Session Description
To help me teach a Management Accounting class to fashion students at our school of fashion (ESM ESG-UQAM), I enrolled in an 8-week, 24-hour course at the Montreal School of leather to learn how to design and produce a pair of running shoes. This course was intended to increase my understanding of the manufacturing costing and processes of fashion products so that my teaching could be more relevant for future professionals in the fashion industry. During my course at the CMCM, I discovered how important the design phase is in the overall production process of the shoes that I was producing. Most of the material and equipment usage and costs and most of my time spent in production were all determined during the design phase of the course. This design phase even started before the course started.
My teacher at the CMCM asked me to study different styles and colors of shoes in different retail stores and online to have an idea of what kind of shoes I would like to make. This was the beginning of the design phase. Then, when I started the class, I simply started with a pencil, colored pencils, and a piece of paper. We spent the first two classes simply sketching, drawing, and tracing different types of shoes. The decisions we were making at this design phase were critical and ended up having an important impact on the type and quantity of materials that we would need as well as the amount of time and effort to produce the shoes. In addition, our design decisions would also influence what machinery and tools we would need, as well as the environmental impact of our decisions.
Once we decided on our design, we started the production phase, but we would always go back to our design to make sure that we were following the design properly and sometimes we had to modify our design due to constraints in the production phase (such as limited materials or machinery capabilities, or even limited time).
We have known for a while the importance of managing costs at the design phase (Davila and Wouters, 2006). It is more and more apparent that if companies would spend more time at the front end of the value chain (design), a great deal of manufacturing costs and time could be saved, along with improved processes. The problem is that very little time is spent in university accounting courses to help Management Accounting students understand the important role they should play in the design phase of production. One of the reasons could be the lack of practical case studies showing a simplified manufacturing process of a product including design.
A practical case study could be used as a teacher’s note that could help accounting students better understand the complexities and decisions at the design phase, and better understand how students could play a role in better-managing resources, such as material, equipment, and labour costs. Therefore, the objective of this activity is to share with participants the different processes of my shoe course in the form of a teacher’s note (case study), followed by a group discussion on how we could use the note, as educators, to help students identify the important role that accountants could play in design.
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Session 4B: Simulation virtuelle intégrée Microbrasserie McLellan
Room: Annapolis
Time: 9:15am-10:00am AT
Language: French
Session Presenters
Cynthia Allaire (Université du Québec à Trois-Rivières)
Emilie Portelance (Université du Québec à Trois-Rivières)
Daphné Drouin (Université du Québec à Trois-Rivières)
Hélène Bergeron (Université du Québec à Trois-Rivières)
Session Description
The Microbrasserie McLellan integrated virtual simulation is a pedagogical tool for improving students' integration skills with regard to different areas of technical competence they need to master in order to obtain their Chartered Professional Accountant (CPA) designation and evolve in an ever-changing job market. In addition, the project focuses on the development of enabling skills such as professional and ethical behavior, problem-solving and decision-making, communication, autonomy and teamwork.
Through specially designed websites and intranets, the McLellan simulation reproduces the context of a real company (Microbrasserie McLellan) and a real accounting firm (Univers CPA), where students can play various roles throughout their university career. Just as in "real" companies, the information available is abundant, often unstructured and scattered throughout the company's and firm's information systems, requiring students to think critically. Simulation relies on active learning based on an analytical approach, where no perfect solution exists. Just like what awaits them on the job market, students face ambiguous, even destabilizing situations, but in a friendly context that prepares them for their CPA profession. Thus, in the Microbrasserie McLellan integrated virtual simulation, problems are never as structured as those found in reference books, the work to be done is never clearly defined, the information needed to solve a problem is found in various places in information systems and is not necessarily in a ready-to-use format. Corporate websites (Microbrasserie McLellan and Univers CPA) contain information on management, products, the production process and other information designed to provide a better understanding of the company and the accounting firm. The intranets include a series of accounting documents required by students to carry out the mandates they have been given.
Over the course of the sessions, students benefit from their learning and are led to carry out, through the use of the same case, increasingly complex mandates, calling on more and more advanced knowledge and skills. In so doing, they develop their ability to integrate the many areas of competence required in the accounting profession. Notably, this simulation developed by a multidisciplinary faculty is or will be used in management accounting, financial accounting and certification courses. Our proposal fits perfectly with the theme of the conference, since the Microbrasserie McLellan integrated virtual simulation enables our students to be part of the rising tide that will lift all boats. By improving their integration skills in the differents fields that are constantly evolving, and by applying their knowledge in a context that is closer to reality, they will be better equipped to enter the job market and overcome the challenges they will face. Our pedagogical tool will bridge the gap between the academic and the professional world using an innovative, multidisciplinary approach.
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| 10:00 a.m. - 10:30 a.m. |
Break
Break Sponsor
|
| 10:30 a.m. – 12:00 p.m. |
Concurrent Sessions 5
Concurrent Sessions 5: Research
Session: Auditing & Fraud 4
Room: Sable A
Session Moderator: Ping Zhang (University of Toronto)
|
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)
|
Session: CSR, Ethics, Accountability 4
Room: Sable B
Session Moderator: Frank Schiemann (University of Bamberg)
|
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)
|
Session: CSR, Ethics, Accountability 5
Room: Sable C
Session Moderator: Vincent Gagné (University of Sherbrooke)
|
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)
|
Session: Corporate Governance 2
Room: Sable D
Session Moderator: Georgios Voulgaris (University of Manchester)
|
5.4.1: Christian 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)
|
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Session: Financial Accounting 9
Room: Nova Scotia A
Session Moderator: Nicolaus Wallner (WU Vienna University of Economics and Business)
|
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)
|
5.5.3: SEC Investigations and Opportunistic Non-GAAP Reporting
Matthew Hinton*
(Toronto Metropolitan University)
Discussant:
Shannon Lin
(Queen's University)
|
Session: Financial Reporting 6
Room: Halifax B
Session Moderator: Cédric Lesage (Concordia University)
|
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)
|
5.6.3: Analysts’ Risk Discussions
Changqiu Yu*
(University of Manitoba)
Mark Bradshaw
(Boston College)
Ziwei Qiao
(Capital University of Economics and Business)
Hongping Tan
(McGill University)
Discussant:
Ming Liu
(Saint Mary's University)
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Session: Markets, Corporate Finance
Room: Halifax C
Session Moderator: Bryce Cross (Saint Francis Xavier University)
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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)
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5.7.3: Does local government debt discourage corporate risk-taking? Evidence from China
Lizhi Luo*
(University of Ottawa)
Wenxia Ge (University of Ottawa)
TieMei Li
(University of Ottawa)
Rongrong Chen (Beijing Jiaotong University)
Discussant:
Jonathan Tanone
(University of Calgary)
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Session: Managerial Accounting 4
Room: Halifax A
Session Moderator: Theophanis Stratopoulos (University of Waterloo)
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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)
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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)
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5.8.3: Managerial Ability and R&D Stickiness: Evidence fromChina
Jiayue Xie*
(Xi'an Jiaotong University)
Junqin Sun*
(Lanzhou University)
Fangjun Wang
(Xi'an Jiaotong University)
Mark Anderson
(University of Calgary)
Jiyuan Li
(Xi'an Jiaotong University
Discussant:
Caroline Blais
(Sherbrooke University)
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Concurrent Sessions 5: Education
Workshop titles appear in their original language; descriptions have been translated for reference. Presentation languages are specified for each workshop.
Session 5A: Empowering the Next Generation of Accountants: Integrating Student Insights into Data Analytics Education
Room: Annapolis
Time: 10:30am-11:15am AT
Language: English
Session Presenters
Eloisa Perez (MacEwan University)
Anna Czegledi (Conestoga College)
Session Description
In the current time when data is critical in decision-making, the role of data analytics in accounting education has grown significantly. Educators should understand student’s perspectives to align teaching strategies with learners' needs and industry trends.
The primary objective of this workshop is to share the results of a recent survey conducted among undergraduate accounting students regarding their experiences and perceptions of a Data Analytics (DA) Applied to Accounting course. The workshop aims to provide valuable insights to accounting educators, enabling them to improve their teaching strategies to enhance the learning of DA.
By incorporating student feedback, educators can develop courses that are not only more effective and engaging but also relevant, providing future accountants with the essential skills for success in a data-driven business world. The objective of our workshop is to discuss the experience of business students learning DA concepts, based on survey results. By understanding student’s experiences, educators can gain insights into effective teaching strategies for DA concepts. We will also provide practical recommendations for faculty on integrating DA concepts into the accounting curriculum to prepare students for future careers.
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Session 5B: Learning Tools for Accounting Cases Resolution
Note: This session has been cancelled.
Room: Annapolis
Time: 11:15am-12:00pm AT
Language: English
Session Presenters
Sylvie Deslauriers (Université du Québec à Trois-Rivières)
Session Description
Multidisciplinary case resolution is an integral part of any accounting program. Each case is unique in that it presents a different scenario in terms of its context and approach. Considering her long experience in teaching accounting cases and her extensive participation in the marking of professional accounting exams, the author has developed learning tools leading to Info-Cards building.
The creation of Info-cards can answer to the question: How to get access to the concepts studied at the right time? The author has developed a study technique that facilitates understanding and memorization. The creation of this type of Info-cards consists of highlighting the key concepts of a topic, which allows to review its essential aspects and to be quickly called upon if necessary.
The creation of Info-cards can answer to the question: How to structure and present analysis? The author suggests going beyond the simple content of the proposed solution to highlight the characteristics of the analytical structure used. The creation of this type of Info-Cards consists of to accumulate observations based on the analysis of a series of similar requirement from different cases.
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| 12:15 p.m. – 1:35 p.m. |
Awards Lunch
Awards Lunch Sponsor
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| 1:45 p.m. – 3:15 p.m. |
Concurrent Sessions 6
Concurrent Sessions 6: Research
Session: Accounting, Capital Markets
Room: Sable A
Session Moderator: Andrea Stapleton (Memorial University of Newfoundland)
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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)
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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)
|
Session: Financial Accounting 10
Room: Sable B
Session Moderator: Mark Anderson (University of Calgary)
|
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:
Mark Anderson
(University of Calgary)
|
6.2.2: Harmony and Dissonance in Financial Reporting Among Neighboring Countries: A Comparative Analysis of Changes in Liquidity with IFRS Adoption
Hussein Warsame*
(University of Calgary)
Mark Anderson*
(University of Calgary)
Shahid Khan
(Pennsylvania State University - Berks)
Michael Wright
(University of Calgary)
Discussant:
Chiraz Ben Ali
(Concordia University)
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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)
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Session: Financial Accounting 11
Room: Sable C
Session Moderator: Xin Yang (University of Alberta)
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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:
Yang Ding
(Leonard de Vinci School of Management)
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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)
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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)
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Session: Accounting & Information Technology 2
Room: Sable D
Session Moderator: Mélissa Fortin (University of Quebec at Montreal)
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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)
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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)
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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:
Wenyu Zhou
(University of Calgary)
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Session: Auditing & Fraud 5
Room: Nova Scotia A
Session Moderator: Sophie Audousset-Coulier (Concordia University)
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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)
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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)
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6.5.3: Auditee Merger, Audit Fees, and the Market Dominance of Big Four Accounting Firms.
Fayez Elayan*
(SCHOOL)
Kareen Brown
(Brock University)
Parunchana Pacharn
(Brock University)
Jiayi Chen
(University of Waterloo)
Jingyu Li
(Brock University)
Discussant:
Sophie Audousset-Coulier
(Concordia University)
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Session: Accounting & Information Technology 3
Room: Halifax B
Session Moderator: Emeline Deneuve (HEC Montreal)
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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)
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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)
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6.6.3: The Information Content of Tone Dispersion: Evidence from Earnings Conference Call Q&As
Jingyu Zhang*
(Queen's University)
Alan Huang
(University of Waterloo)
Russell Wermers
(University of Maryland)
Jyun-Ying Fu
(National ChengChi University)
Yuxin Zhang
(University of Nottingham, Ningbo)
Discussant:
Emilio Boulianne
(Concordia University)
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Session: Accounting & Information Technology 4
Room: Annapolis
Session Moderator: Dieter Hess (University of Cologne)
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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)
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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)
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Session: Financial Reporting 7
Room: Halifax A
Session Moderator: Nathalie Angelé-Halgand (University of Sherbrooke)
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6.8.1:Non-GAAP Metrics and Properties of Analysts’ Earnings Forecasts: The More, The Better?
Hui Fan*
(Concordia University)
Li Yao
(Concordia University)
Discussant:
Feng Chen
(University of Toronto)
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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)
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6.8.3: Do Uninsured Depositors Respond to Banks’ Interest Rate Risk?
Suyi Liu*
(McMaster University)
Justin Jin
(McMaster University)
S.M. Khalid Nainar
(McMaster University)
Gerald J. Lobo
(University of Houston)
Discussant:
Hui Fan
(Concordia University)
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Concurrent Sessions 6: Education (Roundtables)
Session 6A: Group Assessment in Accounting, Learning or Cheating?
Room: Halifax C
Time: 1:45pm-3:15pm AT
Language: English
Session Presenter
Abidemi Akinloye (Southern Alberta Institute of Technology)
Session Description
Assessments are an essential component of learning. However, the assessment structure and administration can make or mar the academic journey. In order to keep the rising tide in accounting education, accounting Instructors must be innovative with the accounting assessments in such a way as to make learning and assessments fun.
Various studies have revealed the usefulness of Cooperative Learning in the classroom. The benefits include improved scholastic performance, peer tutoring, active learning experience, and the opportunity to enhance vital transferable skills like presentations and communication, problem-solving, and conflict management (Bayne et al., 2022; Healy et al., 2018). Hence, beyond the technical competencies, employers have demanded workability skills from accounting graduates. Therefore, accounting educators have been challenged by employers and accounting professional bodies (CPA Canada, 2019) to engage in pedagogy to stimulate workability skills for future accountants (Nsor-Ambala, 2022).
Nevertheless, there is a need for a clear connection between assessment and classroom practice to sustain accounting student learning. Conversely, if accounting educators use cooperative learning activities without any gradable components, students may not be incentivized to take the learning activities seriously. Interestingly, less focus has been given to the assessments using CL pedagogy in accounting education. The paradigm shift in accounting assessment from a predominately individual student exam to a cooperative exam tends to face resistance if not rightly administered. Thus, the presentation will enlighten accounting educators on integrating CL into the assessment.
Accounting Educators have criticized cooperative assessments for several reasons, such as grade allocation problems, free-riding issues, and the negative feeling of student grade sharing (Costouros, 2020). Therefore, the lack of student Individual Accountability and unfair contributions of learners create opportunities for free riding, making students detest cooperative assessments (Efu, 2019). Therefore, the issue of assessment in a Cooperative Learning environment and the allocation of group grades will continue to shape the future of assessments in accounting despite various mechanisms, such as Peer Evaluation deployed to structure fair contribution and prevent free-riding.
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Scientific plagiarism: a question of morality
Note: This session has been cancelled.
Room: Halifax C
Time: 1:45pm-3:15pm AT
Language: English
Session Presenter
Sylvie Deslauriers (Université du Québec à Trois-Rivières)
Session Description
Plagiarism is an act that is obviously decried by all. However, some people do not have a clear definition of plagiarism, do not know how to recognize, or to avoid it, and even less do not know how to deal with it when encountered.
Although the subject is serious, the author wishes to approach it by presenting key pictures and relevant quotes, with the aim of raising awareness and helping each other. Student plagiarism is relatively regulated, but what about scientific plagiarism? It exists but seems to be a taboo subject.
During the presentation, different themes will be discussed. If the definition of the plagiarism is reasonably understood, there is no real discussion about the circumstances and situations leading to plagiarism. In addition, any educator should know how to avoid plagiarizing or being plagiarized if that can be done. Finally, talking of legal and ethical protection will lead to a discussion about reactions when facing an act of plagiarism.
The presentation will take place in a participatory mode where participants will be able to exchange their experiences and opinions.
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Session 6C: The Social and Political Dynamics of Corporate Tax Behavior in China’s Affluent Class
Room: Halifax C
Time: 1:45pm-3:15pm AT
Language: English
Session Presenter
Kenny Lin Zhenpin (Lingnan University)
Session Description
The subject of corporate taxation is often a contentious issue, as it can be easily politicized and become a hot social topic. This is because corporate tax behavior extends beyond pure economics and is intricately linked with social influences and political dynamics. In this research, we delve into the extent to which these factors shape the corporate tax strategies of firms under the control of China’s affluent class. By establishing a connection between wealth and taxation— a subject of public interest—we explore how businesses navigate their tax-related decisions in the context of their interactions with government and society.
Our study aims to address three key questions: 1) Whether firms are associated with less tax avoidance and more tax-related disclosure following their owners’ appearance in the Hurun Rich List; 2) Whether there are variations in the observed results across different segments; and 3) What channels through which the publication of rich listings impacts tax behavior.
This research contributes to the existing literature by expanding the horizons of corporate behavior analysis. We examine the role of nontax elements, including social and political factors, in shaping firms’ tax decisions. Additionally, our work enriches the discourse on environmental, social, and governance considerations, positioning tax as a fundamental aspect of a company’s commitment to sustainability and social responsibility. Furthermore, we shed light on perceptions of fairness and societal income disparities.
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Session 6D: Dynamic professional to engaged educator: A Look at Professional Praxis
Room: Halifax C
Time: 1:45pm-3:15pm AT
Language: English
Session Presenter
Rosemary Henriksen
Session Description
Considering the expansion of polytechnics, trades schools, special-purpose teaching universities, post-graduate degrees, credentialing and certifications, and with a focus on postsecondary accounting education, this presentation explores the evolution of dynamic professional to engaged educator.
The intersection of worthy professions--accounting and educating--and the differences in their praxis are worth exploring, with a view to raising their craft on a tide of change (pun intended!).
Professionals, whether accountants or educators, self-identify with their profession, functioning within the ethos of their work, their colleagues, and collective notions of success. Reflecting a measure of merit within the profession, accountants are considered to be intelligent, methodical, with strong work ethics; all are realized in one's direction and actions.
Yet, entrenchment in this meritorious world-view may prove inconsistent with educational praxis. The ethos and direction, generally championed by educators, converge on learning and deep understanding; their locus being learner-centric.
A question, arising from this incongruence, is whether the quality of accounting education is affected.
The focus of this presentation is to prompt dialogue over the intricacies of deep learning, essential for all educators. This, with a view to teasing-out practicalities to sway accounting praxis to educational praxis; from task to deep learning.
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