Idea Transcript
FSOA Seminar Archive December 8, 2017 - Lillian Mills, University of Texas at Austin Title: Implicit corporate taxes and income shifting December 1, 2017 - Preeti Choudhary, University of Arizona Title: Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data November 17, 2017 - Rob Whited, University of Massachusetts Title: Out of Control: The Use and Misuse of Controls in Accounting Research November 3, 2017 - Clive Lennox, University of Southern California Title: Gender discrimination? Evidence from the public accounting profession October 20, 2017 - Rashad Abdel-khalik, University of Illinois Title: The Trading Impact of Closing the Shanghai Stock Exchange for Lunch September 27, 2017 - Miles Romney, Florida State University Title: The Financial Reporting Effects of Tax-Deductible Goodwill Impairments September 22, 2017 - Zahn Bozanic, The Ohio State University Title: Securities Law Expertise and Corporate Disclosure September 8, 2017 - PhD Students Summer Paper Presentations May 16, 2017 - Katherine Schipper, Duke University Title: Direct Measures of Auditors’ Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability April 26, 2017 - Shuqing Luo, National University of Singapore Title: CEO Sports Hobby and Firms’ Tax Aggressiveness April 7, 2017 - K. Ramesh, Rice University Title: The Federal Reserve's Reliance on SEC Filings March 31, 2017 - Paul Ma, University of Minnesota Title: Relative Performance Benchmarks: Do Boards Get It Right? March 3, 2017 - Rick Laux, Penn State Title: Assessing the Relation between Taxes and Stock Returns: The Critical Role of Choosing the Tax Variable February 24, 2017 - Jeri Seidman, University of Virginia Title: The Relevance of Tax Cash Flows and Tax Expense February 17, 2017 - Michael Mayberry, University of Florida Title: The Effect of Corporate Taxation on Bank Liquidity and Lending: Evidence from U.S. State Taxes February 10, 2017 - Luke Watson, University of Florida Title: Optimal Risk Taking and Firm Credit Risk December 2, 2016 - Heather Pesch, University of Illinois at Urbana-Champaign Title: The Impact of Internal Controls on Corrupt Organizational Norms November 4, 2016 - Salman Arif, Indiana University Title: A Growing Wedge in Decision Usefulness: The Rise of Concurrent Earnings Announcements
October 28, 2016 - Teri Yohn, Indiana University Title: Opinion Divergence and Earnings Disaggregation October 21, 2016 - Yonca Ertimur, University of Colorado Title: When and Why do IPO Firms Manage Earnings? September 30, 2016 - Kevin Koharki, Washington University in St. Louis Title: Do market prices discipline rating agencies? Evidence from ratings of unlisted Indian firms. September 9, 2016 - Summer Paper Presentations April 29, 2016 - Joseph Gerakos, University of Chicago Title: Prediction versus inducement and the informational eciency of going concern opinions April 22, 2016 - Josh Lee, Florida State University Title: The effect of industry co-location on analysts’ information acquisition costs April 8, 2016 - Alan Webb, University of Waterloo Title: The Effects of Tangible Rewards Versus Cash Rewards in Consecutive Sales Tournaments: A Field Experiment December 11, 2015 - W. Brooke Elliott, University of Illinois Title: Investor Reaction to $Firm or #CEO Use of Social Media for Negative Disclosures December 4, 2015 - Sam Bonsall, Ohio State University Title: State Pension Accounting Estimates and Strong Public Unions October 16, 2015 - Henock Louis, Penn State Title: Do extant clauses limiting auditor liability impair reporting quality? October 9, 2015 - Lian Fen Lee, Boston College Title: Spillover effects of changes in analyst reputation in the capital markets: Evidence from a financial misstatement setting September 4, 2015 - Leslie Hodder and Patrick Hopkins, Indiana University Title (Hodder): Audits and Bank Failure: Do financial statement audits reduce losses to capital providers? Title (Hopkins): Research Proposal: How Does the Timing of Companies' Annual Earnings Releases Influence April 24, 2015 - Joe Schroeder, Indiana University Title: Jumping the Gun: Consequences of Announcing Annual Earnings When the Audit is Less Complete April 10, 2015 - Cathy Schrand, University of Pennsylvania Title: Do managers tacitly collude to withhold industry-wide bad news? March 27, 2015 - Antti Miihkinen, Aalto University Title: The Interaction between Annual Risk Disclosures and Earnings Response Coefficients: Evidence from the Finnish Stock Market 2006-2009 March 20, 2015 - Terry Shevlin, University of California - Irvine Title: Does the U.S. System of Taxation on Multinationals Advantage Foreign Acquirers? February 27, 2015 - Spencer Pierce, Florida State University Title: Creditor Intervention and Non-GAAP Reporting: Evidence from Debt Covenant Violations February 13, 2015 - Matt Ege, University of Florida
Title: Big 4 Firm Focus and Audit Quality: Evidence from the Presence and Absence of Large Consulting Practices February 6, 2015 - Steve Salterio, Queen's University Title: Pressures on Audit Partner’s Negotiation Strategy and Decision Making November 21, 2014 - Joost Impink, University of Florida Title: Increases in Accounting Regulation: Is 'More' Actually 'Less'? November 14, 2014 - Mike Mayberry, University of Florida Title: Competition, taxes, and organizational form November 7, 2014 - Michael Williamson, University of Texas at Austin Title: The Role of Incentives in Sustaining High-Creativity Production Over Time October 31, 2014 - Steve Sutton, University of Central Florida Title: Can Knowledge Based Systems be Designed to Counteract Deskilling Effects? October 24, 2014 - Will Ciconte, University of Florida Titles: (1) As advertised? The relation between public accounting firm advertising and auditor quality and risk (2) Are advertising efforts by accounting firms related to accounting service market structure? October 3, 2014 - Landon Mauler, Florida State University Title: Lead Independent Directors: Good Governance or Window Dressing? September 26, 2014 - Sarah McVay, University of Washington Title: Overconfident Managers and Internal Controls August 29, 2014 - Luke Watson, University of Florida Title: Are the Implications of Tax Avoidance Easily Quantified? Evidence from Credit Rating Agencies April 25, 2014 - Anne Beatty, Ohio State University Title: The Effect of Banks' Financial Reporting on Syndicated Loan Structures April 4, 2014 - Mark Peecher, University of Illinois Title: The Investor Perspective and its Influence on Auditor Materiality Judgments March 14, 2014 - David Reppenhagen, University of Florida Title: Measurement Error and the Diversification Discount February 21, 2014 - Justin Leiby, University of Florida Title: Helping Others to Help Yourself: The Evolutionary Psychology of Agent-Agent Information February 14, 2014 - Mark Bradshaw, Boston College Title: What can revenue forecasts reveal about the earnings forecast walkdown? The interactive role of difficulty and incentives February 7, 2014 - Scott Jackson, University of South Carolina Title: Earnings Management and Employee Selection January 31, 2014 - Jason Brown, Indiana University Title: The Consequences of Hiring Lower-Wage Workers in an Incomplete-Contract Environment December 6, 2013 - TJ Atwood, Florida State University Title: The Usefulness of Income Tax Disclosures Under IFRS Versus U.S. GAAP For Predicting Changes In Future Earnings And Cash Flows
November 22, 2013 - Robert Knechel, University of Florida Title: Audit Firm Tenure, Non-Audit Services and Internal Assessments of Audit Quality November 15, 2013 - Jigao Zhu, University of International Business and Economics (China) Title: Board Hierarchy, Independent Directors, and Firm Value: Evidence from China November 1, 2013 - Ying Zhou, University of Florida Title: Who's Afraid of Segment Reporting? A Lobbying Approach to Evaluating the Economic Consequences of SFAS No. 131; and Disclosure Regulation and the Competitive Balance between Public and Private Firms: The Case of Segment Reporting October 31, 2013 - Matt Ege, University of Florida Title: Audit Committee Financial Expertise and Earnings Management: The Role of Status October 25, 2013 - Shana Clor-Proell, Texas Christian University Title: How Do Nonprofessional Investors Interpret Restatements? The Joint Effects of Management Credibility and Managerial Corrective Actions October 18, 2013 - Han Stice, University of Florida Title: Mobile communication and local trading activity: Evidence from distracted driving laws October 11, 2013 - David Maber, University of Michigan Title: Sell-Side Information Services and Compensation for Investment Research: Evidence from Broker Votes September 27, 2013 - Nerissa Brown, Georgia State University Title: Greased Wheels or Just Greased Palms: Political Corruption and Firm Value April 12, 2013 - Gans Narayanamoorthy, University of Illinois Title: Analyst Forecast Revision Momentum and the Post-Forecast Revision Price Drift April 5, 2013 - Leslie Hodder, Indiana University Title: Agency Problems, Accounting Slack and Banks’ Response to Proposed Reporting of Loan Fair Values March 1, 2013 - Nick Seybert, University of Maryland Title: Narcissism is a Bad Sign: CEO Signature Size, Investment, and Performance January 14, 2013 - Chris Chapman, Imperial College London Title: Socio-Technical Dynamics of Cost System Design December 7, 2012 - Jenny Tucker, UF Title: The Effects of SEC Comment Letters on Qualitative Corporate Disclosures: Evidence from the Risk Factor Disclosure November 30, 2012 - Kristian Allee, Michigan State University Title: "When Do Firms Initiate Earnings Guidance?" November 16, 2012 - Allen Blay, Florida State University Title: "Auditor Going-Concern Reporting Accuracy: Does the Neighborhood Matter?" November 2, 2012 - Hadi Nosseir, University of Florida Title: "Is Motivated Reasoning Costing Investors?" October 26, 2012 - Dan Stone, University of Kentucky
Title: "Improvising Online Management Control: eBay and the Assimilation of Mundane Online Auction Deception" October 12, 2012 - Steven Huddart, Penn State Title: "Rotten apples and sterling examples: Moral reasoning and peer influences on honesty in managerial reporting" October 5, 2012 - Don Monk, Rutgers Title: "Apples to Apples: The Economic Benefit of Corporate Diversification" September 28, 2012 - Peter Demerjian, Emory Title: "Uncertainty and Debt Covenants" September 21, 2012 - Kathy Rupar, University of Florida Title: "Reversibility of Asset Impairments and Real Investment Decisions" September 14, 2012 - Ole-Kristian Hope, University of Toronto Title: "Tax Avoidance and Geographic Earnings Disclosure" April 27, 2012 - Shankar Venkataraman, Georgia Tech April 13, 2012 - Lakshmanan Shivakumar, London Business School March 30, 2012 - Petro Lisowsky, University of Illinois Title: Corporate Tax Compliance: The Role of Internal and External Preparers March 23, 2012 - Paul Madsen, University of Florida Title: How Integrated Is the Audit Profession? January 10, 2012 - Claus Holm, Aarhus University Title: Balancing auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark December 16, 2011 - Sean Wang, University of North Carolina Title: Systematic Noise and News-Driven Return Reversals December 13, 2011 - Gus De Franco, University of Toronto Title: Analysts' Choice of Peer Companies December 2, 2011 - Shivaram Rajgopal, Emory University Title: Does the Revolving Door Affect the SEC's Enforcement Outcomes? November 18, 2011 - Beryl Huang, Univ. of International Bus. and Econ. Topic: Accounting Research in China: Reviews and Prospects October 31, 2011 - Rajendra Srivastava, University of Kansas Title: Planning Assurance Services for Sustainability Reporting: An Analysis of Cost versus Assurance in Audit Evidence October 28, 2011 - Brian Miller, Indiana University Title: Capital Market Effects of Financial Reporting Regulation Requiring Nontrivial Investor Involvement: Evidence from the XBRL Mandate October 14, 2011 - Frank Heflin, Florida State University Title: Earnings Management to Avoid Thresholds in the Post-SOX era: New Evidence
October 7, 2011 - Stephen Brown, University of Florida Title: Implications of Client Portfolio Overlap for Audit Efficiency and Risk September 30, 2011 - Robert Knechel, University of Florida Title: Financial Incentives in Big 4 Accounting Partnerships and the Implications for Audit Quality September 23, 2011 - Artur Hugon, Arizona State University Title: On the Pricing of Relative Earnings Performance September 16, 2011 - Joost Impink, University of Florida Title: Firm Growth, Firm Size and the Diversification Discount September 9, 2011 - Will Ciconte and Lan Su, University of Florida Title: The Secret is Out: An Evaluation of Tax Aggressiveness Among Firms Investigated by the SEC (William Ciconte) Title: Determinants and Effects of Infrastructure Reporting Decisions in State Governments (Lan Su) August 26, 2011 - Julie Coffey and Ying Zhou, University of Florida Title: Auditor-Client Negotiation in a Principle-Based Accounting Regime (Julie Coffey) Title: Information Preemption before Earnings Announcement: What Stimulates Investors' Search? (Ying Zhou) May 6, 2011 - David Reppenhagen, University of Florida April 15, 2011 - Dawn Matsumoto, University of Washington April 8, 2011 - Dan Bernhardt, University of Illinois Urbana-Champaign April 1, 2011 - Paul Madsen, University of Florida March 25, 2011 - S. Ramu Thiagarajan, PhD (UF 1989) March 18, 2011 - Sarah Zechman, University of Chicago March 11, 2011 - Tim Zhang, Florida State University March 4, 2011 - Jim Vincent, University of Florida February 18, 2011 - Marcus Kirk, University of Florida February 11, 2011 - Kathy Rupar, University of Florida February 1, 2011 - Mona Offermanns, Maastricht University January 27, 2011 - Roberto Di Pietra, University of Siena Title: IASB ED Management Commentary versus European Regulation: the impact on Management's Reports of companies listed on Italian Stock Exchange January 21, 2011 - Jenny Tucker, University of Florida December 10, 2010 - Greg Miller, University of Michigan November 19, 2010 - Robert Knechel, University of Florida November 5, 2010 - Bruce Billings, Florida State University
November 2, 2010 - Sukyoon Jung, University of Florida October 29, 2010 - Marleen Willekens, Katholieke Universiteit Leuven October 22, 2010 - Lillian Mills, University of Texas - Austin October 5, 2010 - Clive Lennox, Nanyang Technological University September 17, 2010 - Lisa Koonce, University of Texas - Austin September 10, 2010 - Julie Coffey and Ying Zhou, University of Florida August 27, 2010 - Ping Wang and Song Xue, Univ. of Florida April 30, 2010 - Steve Lin, Florida International University April 16, 2010 - Mike Donohoe, University of Florida April 9, 2010 - TJ Atwood, Florida State University April 2, 2010 - Kathryn Kadous, Emory University March 16, 2010 - Arnold Wright, Northeastern University March 5, 2010 - James Vincent, Penn State March 2, 2010 - Grace Lee, University of Arizona February 26, 2010 - Dushyantkumar Vyas, University of Toronto February 23, 2010 - Alina Lerman, New York University February 16, 2010 - Paul Madsen, Emory University February 12, 2010 - Jeremiah Green, Univ. of North Carolina - Chapel Hill February 9, 2010 - Panos Patatoukas, Yale University February 5, 2010 - Kathy Rupar, Cornell University February 2, 2010 - Michael Crawley, University of Texas - Austin January 29, 2010 - Tim Zhang, Florida State University December 11, 2009 – Carol Marquardt, CUNY-Baruch December 4, 2009 – Larry Brown, Georgia State University Title: The Impact of Stock Recommendation-Earnings Forecast Consistency on Forecast Accuracy and Recommendation Profitability November 13, 2009 – Mike Donohoe, University of Florida November 6, 2009 – Jean Bedard, Laval University Title: Legal Regime and Audit Fees: Disentangling the Effect of Litigation Risk and Audit Complexity
October 23, 2009 – Theo Sougiannis, University of Illinois October 13, 2009 – Steven Cahan, University of Auckland October 9, 2009 – Rick Morton, Florida State University Title: Earnings Management in Takeovers of Privately Held Targets September 25, 2009 – Feng Li, University of Michigan Title: The Information Content of Forward-looking Statements in Corporate Filings -- a Naive Bayesian Machine Learning Approach September 18, 2009 – Hadi Nosseir and Ping Wang, University of Florida Topics: Nosseir: Financial health or losses: Which is the underlying driver of audit fees? Wang: Does Internal Control Quality Matter when Analysts Revise Earnings Estimates after Management Earnings Guidance? September 11, 2009 - Stephen Brown and Song Xue, University of Florida Topics: Brown: Auditor Tenure and Client Annual Report Disclosures Xue: Product Market Competition and Information Content in Earnings Announcements September 4, 2009 - Surjit Tinaikar, University of Florida Title: Product Market Competition and Earnings Management: Some International Evidence April 10, 2009 – Nicole Zein, University of Mannheim Title: Audit Market Segmentation – The Impact of Mid-Tier Audit Firms on Competition April 3, 2009 – Allen Blay, Florida State University Title: Legitimized Discretion March 24, 2009 – Kalin Kolev, New York University Title: The Effects of Investor Relations on Income Objectives and Meeting Expectations March 6, 2009 – Casey Schwab, University of Texas at Austin Title: The Determinants and Effects of Voluntary Book-Tax Difference Disclosures: Evidence from Earnings Releases February 27, 2009 – Marcus Kirk, Emory University Title: The Effects of Investor Relations on Income Objectives and Meeting Expectations February 20, 2009 – Matthew Magilke, University of Utah Title: Decision Usefulness and the Accelerated Filing of 10-Ks and 10-Qs February 17, 2009 – David Reppenhagen, Emory University Title: The Contagion of Accounting Policy Choices February 13, 2009 – Sudipta Basu, Temple University Title: Transaction Records, Impersonal Exchange, and Division of Labor January 30, 2009 – Liang Fu, University of Florida Title: Investment Decision, Limited Liability, and Consumption Preference January 23, 2009 – Brian Bratten, University of Texas at Austin
Title: Analysts' use of earnings components in predicting future earnings December 12, 2008 - Richard Lu, University of Florida Title: Does Disclosure of Non-Financial Statement Information Reduce Firms' Propensity to UnderInvest? December 5, 2008 - David Reeb, Temple University Title: Director Capital and Corporate Disclosure Quality November 14, 2008 - Gary Hecht, Emory University Title: Incentives in a Multi-Task Environment: Timing is Everything November 7, 2008 - Orie Barron, Penn State Title: Changes in Information Asymmetry over the Last Thirty Years October 31, 2008 - T. J. Wong, Chinese University of Hong Kong October 17, 2008 - Surjit Tinaikar, University of Florida October 10, 2008 - Monika Causholli, University of Florida Title: Auditors as Experts; The Impact of the Audit Credence Attribute on the Audit Production September 26, 2008 - Michael Donohoe and Sukyoon Jung, Univ. of Florida Titles: Muddying The Water: The Impact of Corporate Tax Avoidance on Auditor Remuneration (Michael Donohoe) Accruals and Cash Flow News in Driving Firm-Level Stock Returns: A Reexamination and Extension (Sukyoon Jung) September 19, 2008 - Jake Thomas, Yale University September 12, 2008 - Ryan Huston, Florida State University Title: Effects of executive compensation plans on firms' dividend policies September 5, 2008 - Stephen Brown, University of Florida Title: The Response of Management's Discussion & Analysis to Changing Financial Conditions April 18, 2008 - Terry Warfield, University of Wisconsin Title: The Economic Consequences of FASB Interpretation No. 46(R) April 4, 2008 - Rodrigo Verdi, Massachusetts Institute of Technology Title: The Value of Earnings Comparability March 28, 2008 - David Hay, University of Auckland Title: The Pricing of Industry Specialization by Auditors in New Zealand March 7, 2008 - Doug Stevens, Florida State University Title: A Moral Solution to the Moral Hazard Problem February 29, 2008 - Jenny Tucker, University of Florida Title: Bundling of Forward-Looking Disclosures in Earnings Announcements February 22, 2008 - Per Olsson, Duke University Title: Direct and Mediated Associations Among Earnings Quality, Information Asymmetry and the Cost of Equity February 8, 2008 - Bjorn Jorgensen, Columbia University
Title:
Is IFRS More Informative than U.S. GAAP?
January 11, 2008 - Michael Clement, University of Texas at Austin Title: When Do Financial Analysts Look to Others for Answers? December 14, 2007 - Steve Asare, University of Florida Title: Equity Analysts' Reactions to Type of Control Deficiency and Likelihood Threshold in Adverse Control Reports December 7, 2007 - Gary Hecht, Emory University November 30, 2007 - Ron Dye, Northwestern University Title: Valuation Issues Related to Buy-in Payments in Cost Sharing Agreements November 16, 2007 - Rogier Deumes, Maastricht University Title: Computer-Aided Text Analysis of Narrative Risk Disclosures November 9, 2007 - Ashiq Ali, University of Texas at Dallas Title: Profiting from the Post Earnings Announcement Drift: Mutual Fund Trades, Market Frictions, and Market Efficiency October 12, 2007 - Brian Bushee, University of Pennsylvania October 5, 2007 - Jessen Hobson, Florida State University September 21, 2007 - Liang Fu, University of Florida Title: Financial Structure and Income Misreporting in the Presence of Random Audit September 7, 2007 - Carlos Jimenez, University of Florida Title: Regulatory Changes, Tax Aggressiveness, and Corporate Governance August 24, 2007 - Mike Donohoe and Sukyoon Jung, University of Florida Title: Clandestine Accounting: The Impact of Variable Interest Entities on the Stock Market's Assessment of Firm Risk (Donohoe) April 13, 2007 - Sandy Kramer, University of Florida Title: A 20th Century Episode of Corporate Overpayment of U.S. Income Taxes March 23, 2007 - Randall Morck, University of Alberta Title: Creative Destruction and Firm-Specific Performance Heterogeneity March 2, 2007 - Paul Zarowin, New York University Title: Capitalization vs. Expensing of R&D Earnings Management February 23, 2007 - Bok Baik, Florida State University Title: Analysts' Incentives and Street Earnings February 16, 2007 - Steve Baginski, University of Georgia Title: Voluntary forward-looking disclosure by target companies in proxy contests February 2, 2007 - Mike Willenborg, University of Connecticut Title: Does Auditor Reputation Matter? The Case of KPMG Germany and Comroad AG January 12, 2007 - Darren Roulstone, University of Chicago
Title:
Evidence on the Non-linear Relation between Insider Trading Decisions and Future Earnings Information
December 8, 2006 - Senyo Tse, University of Texas - Austin December 1, 2006 - K.R. Subramanyam, University of Southern California November 3, 2006 - Haijin Lin, University of Florida Title: Efficient Evaluation October 27, 2006 - Rajib Doogar, University of Illinois Title: Evaluating Auditor Liability Rules October 13, 2006 - Leslie Hodder, Indiana University Title: The Effects of Financial Statement and Informational Complexity on Cash Flow Forecasts September 29, 2006 - Jason MacGregor, University of Florida September 22, 2006 - Frank Heflin, Florida State University Title: The Impact of the SEC's Regulation of Non-GAAP Disclosures September 15, 2006 - Oliver Li, Notre Dame Title: Financial Restatement Announcements and Insider Trading August 25, 2006 - Monika Causholli & Richard Lu, University of Florida Title: Non-Audit Services, Corporate Governance and Auditor Independence (Monika Causholli) Title: The Skewness in Forecast Error (Richard Lu) April 7, 2006 - Douglas Stevens, Florida State University Title: Pre-announcement and Event-Period Private Information Acquisition: A Trading Volume Analysis of Firm Size and Institutional Ownership Effects March 31, 2006 - Jenny Tucker, University of Florida Title: To Guide or Not to Guide? Causes and Consequences of Stopping and Subsequently Resuming Earnings Guidance March 10, 2006 - Mr. Surjit Tinaikar, University of Toronto Title: The Disclosure Effects of Dual Class Ownership Structures March 7, 2006 - Li Xu, Duke University Title: Institutional Investing Activities and Firms' Information Environments Before and After Sell-Side Analyst Coverage Initiation and Termination March 3, 2006 - James Irving, University of North Carolina Title: The Information Content of Internal Controls Legislation: Evidence from Material Weakness Disclosures February 28, 2006 - Bill Mayew, Texas February 21, 2006 - Andy Sbaraglia, Penn State University Title: Accrual information and Insider Trading: An Empirical Analysis February 14, 2006 - Santhosh Ramalingegowda, Penn State University Title: Do institutional investors who hold large stakes over long horizons have private information about future performance?
February 10, 2006 - Vicki Dickenson, Wisconsin Title: Future Profitability and Growth, and the role of Firm Life Cycle February 7, 2006 - Xuesong Hu, University of Southern California Title: Do mutual funds put their money where their mouth is? The case of expensing stock options. January 13, 2006 - Doug Skinner, University of Chicago Title: The Rise of Deferred Tax Assets in Japan: The Case of the Major Japanese Banks December 9, 2005 - Barbara Pirchegger, Visiting Professor Title: On the Appropriateness of Performance Based Compensation for Supervisory Board Members-An Agency Theoretic Approach December 2, 2005 - Jon Glover, Carnegie Mellon University Title: Information Asymmetries about Verifiability November 18, 2005 - Jason MacGregor, University of Florida Title: A Model of the Audit Committee Decision-Making Process November 4, 2005 - Jenny Tucker, University of Florida Title: Industry-Wide Dynamics in Earnings Warnings October 21, 2005 - Joyce Tian, University of Florida Title: Motivating Managers to Acquire Information: the Role of Auditing October 14, 2005 - Jennifer Blouin, University of Pennsylvania September 30, 2005 - Greg Waymire, Emory University Title: Recordkeeping and Human Evolution September 23, 2005 - Anil Arya, Ohio State University Title: Using Disclosure to Influence Herd Behavior and Alter Competition September 16, 2005 - Monika Causholli, Carlos Jimenez, Richard Lu, University of Florida Title: Auditor Choice in Initial Public Offerings (Causholli) Title: Executive’s Incentives and Tax Planning Effectiveness (Jimenez) Title: Understanding the Market Response to Earnings Surprise (Lu) September 9, 2005 - Doug Schroeder, Ohio State University Title: Synergy, Quantum Probabilities, and Cost of Control August 26, 2005 - Robert W. Knechel, University of Florida Title: Is Mandated Internal Control Reporting Necessary? The Experience of Listed Dutch Companies