1:15-2:45 p.m. | HLH 229
Paper: Inheriting vs. Developing Data Analytic Tests and Auditors’ Professional Skepticism
1:15-2:45 p.m. | HLH 211
Paper: Acquisition of Customer Information and Corporate Decision Making
1:15-2:45 p.m. | HLH 204
Paper: Auditor reputation, client IPOs, and audit firm data breaches
Paper: Activist Investors and VAs
Paper: What can analysts learn from artificial intelligence about fundamental analysis
Paper: Do Local Country Reporting Requirements Affect Parent Company Disclosure of Subsidiary Operations?
Paper: Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates
Paper: Investor Reactions to CEO Gender and Firm Performance
Paper: Materiality Judgment and Firm Disclosure
Paper: CSR Goal Disclosures and Regulatory Mandates: The Role of Investors’ Perceptions of Greenwashing
Paper: Audit Committee Internal Connections and Oversight Effectiveness
Paper: Better in Person? The Effects of In-Person Screening on Hiring Outcomes∗
Paper: Do Tax-Based Proprietary Costs Discourage Public Listing? Evidence from FIN 48
Paper: Does Auditor Style Influence Non-GAAP Reporting?
Paper: Does Greater Diversity among Local Audit Practice Leadership Foster a Climate Conducive to Retention and Audit Quality?
Paper: How do Relative Performance Evaluation and Auditors' Social Bonds Influence Auditors' Peer-to-Peer Knowledge Sharing?
Paper: The superiority of earnings over cash flows in predicting cash flows available to investors over the long run
Paper: ESG mutual fund voting on executive compensation shareholder proposals
Paper: Disclosure and the Cost-of Capital: Evidence from FOMC Announcements
Paper: Reliance on External Assurance in Bank Monitoring
Paper: Financial Flexibility and Corporate Employment
Paper: Why tangible rewards can motivate greater effort than cash rewards: An analysis of four commonly cited attribute differences
Paper: Disclosure Similarity and Future Stock Return Comovement
Paper: How Do Accounting Estimate Bias and Method Similarity Influence Investors’ Reliability Judgment and Investment Decisions?
Paper: CEOs’ Prosocial Behavior, Their Careers and Corporate Policies
Paper: Promote Internally or Hire Externally? The Role of Trust, Reciprocity, and Performance Measurement Precision
Paper: Customer RPE: Using customer performance to filter noise out of CEO incentive contracts
Paper: Appointing Audit Committee Directors
Paper: Rejected but Not Dejected: The Effects of Gratitude and Ingroup Membership on Auditors’ Future Advice-Giving when Past Advice is Dismissed
Paper: Hoarding Non-Proprietary Bad News through Confidential Treatments? An Analysis of Market Reactions to Redaction Amendments
Paper: Degree of Operating Leverage, Earnings Properties, Reporting Incentives, and the Usefulness of Earnings
Paper: Do lenders influence mandatory disclosures? Evidence from redacted credit agreements?
Paper: Does Auditor Involvement with Client Prosocial Activities Affect Auditor-Client Negotiations?
Paper: Does the Business Press Inform Investors of the Value of Big 4 Audits?
Paper: Estimating the likelihood of future tax settlements using firm fundamentals and text disclosures