2009 CAPANA
Conference
July 2-3, 2009
Beijing, China
The Chinese Accounting Professors' Association of
North America's Second Annual Research Conference
Conference Schedule
July 1, 2009
5:00pm-8:00pm conference reception and registration, 北京香山饭店一层
July 2, 2009
Conference venue: 北京香山饭店二层溢香厅
Tea and coffee will be provided throughout the day.
8:15am-8:45am registration outside the conference venue
8:45am-9:00am Welcome speech by Associate Dean of Guanghua Business School, Lu Zhengfei
9:00am-10:15am Paper 1
Bondholder Activism and Delay in Financial Reporting (Yu Gao, Yuan Gao, and Abbie Smith)
Presenter: Yuan Gao (George Mason University)
Discussant: Shyam Sunder (Northwestern University)
10:15am-10:45 am break
10:45am-12:00pm Paper 2
Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures (Jeong-Bon Kim, Yang (Byron) Song, and Liandong Zhang)
Presenter: Yang (Byron) Song (Concordia University)
Discussant: Mozaffar Khan (MIT)
12:00-1:45 pm lunch, 香山饭店二层聚香阁
1:45pm-3:00 pm Paper 3
The insurance effect of audit service in a regulated market: A case analysis of Big 4 clients in China (Feng Liu, Xijia Su, and Minghai Wei)
Presenter: Xijia Su (City University of Hong Kong)
Discussant: Donghui Wu (Hong Kong Polytechnic University)
3:00 pm-3:30pm break
3:30pm-4:45pm Paper 4
Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts (Guojin Gong, Laura Yue Li, and Jae Yong Shin)
Presenter: Guojin Gong (Penn State University)
Discussant: Mary Ellen Carter (Boston College)
6:30 pm–8:30pm banquet, 香山饭店一层宴会厅
July 3, 2009
Conference venue: 北京香山饭店二层溢香厅
8:30am-9:00am registration outside the conference venue
9:00am-10:15am Paper 5
Banks’ Asset Securitization and Information Uncertainty (Mei Cheng, Dan Dhaliwal, and Monica Neamtiu)
Presenter: Mei Cheng (University of Arizona)
Discussant: Mark Kohlbeck (Florida Atlantic University)
10:15am-10:45 am break
10:45am-12:00pm Paper 6
Relationship-Specific Investment and Accounting Conservatism: Effect of Customers and Suppliers (Charles J.P. Chen, Zengquan Li, Xijia Su, and Yiwei Yao)
Presenter: Yiwei Yao (City University of Hong Kong)
Discussant: Dan Givoly (Penn State University)
12:00-1:45 pm lunch
Venue: 香山饭店一层梅花厅（咖啡吧）
1:45pm-3:00 pm Paper7
Earnings Smoothing Activities of Firms to Manage Credit Ratings (Boochun Jung, Naomi Soderstrom, and Sunny Yang)
Presenter: Sunny Yang (University of Texas – Austin)
Discussant: Daniel Cohen (New York University)
3:00 pm-3:30pm break
3:30pm-4:45pm Paper 8
The Spillover Effect of Fraudulent Financial Reporting on Peer Firms’ Investment Efficiency (Anne Beatty, Scott Liao, and Jiewei Yu)
Presenter: Jiewei Yu (Southern Methodist University)
Discussant: Mark Bradshaw (University of Chicago)
6:30pm–8:30pm banquet and other social activities
Details: 5：30在停车场集合前往北京苏州街白家大院
Poster sessions (July 2-3)
The time and location are up to the author and the senior faculty.
Earnings management, incentive contracts, private information acquisition and production efficiency (Derek K. Chan and Jie Gao)
Presenting author: Jie Gao (University of Hong Kong)
Senior faculty: Pierre Liang (Carnegie Mellon University)
Internal control and accounting conservatism (Beng Wee Goh and Dan Li)
Presenting author: Dan Li (Tsinghua University)
Senior faculty: Mozaffar Khan (MIT)
Market Pricing of Banks’ Fair Value Assets Reported under SFAS 157 during the 2008 Economic Crisis (Beng Wee Goh, Jeffrey Ng, and Kevin Ow Yong)
Presenting author: Beng Wee Goh (Singapore Management University)
Senior faculty: Mark Kohlbeck (Florida Atlantic University)
Earnings Surprises and the Cost of Debt Capital: Evidence from the Credit Default Swap Market (Sanjian Zhang and Gaiyan Zhang)
Presenting author: Sanjian Zhang (McGill University)
Senior faculty: Oliver Li (University of Arizona)
Have auditors become more conservative in the post-sox era? A study of accruals quality, fees, and auditor resignations (Gopal V. Krishnan, Lili Sun, and Qian Wang)
Presenting author: Lili Sun (University of North Texas)
Senior faculty: Bin Ke (Penn State University)
An Empirical Analysis of Audit Committee Characteristics and Earnings Restatements (Rong Yang)
Presenting author: Rong Yang (State University of New York at Brockport)
Senior faculty: Qiang Cheng (University of Wisconsin-Madison)
All conference participants are expected to stay for the full two-day program; the earliest departure time is 5pm on July 3. Thank you for your cooperation, and thank you for your support to CAPANA.
End of conference
(last update June 25, 2009 ) |