Accounting and Business Law Seminars

We actively pursue research and publication. Our research includes studies investigating the role of financial information in capital markets, the communication of financial and non-financial information, how organizations control and coordinate their business activities via corporate governance mechanisms and managerial incentives, and how management teams manage risks.

Our workshops complement our research program by enriching our collaborative academic endeavors and fostering a supportive, professional environment. Workshops are in the Rafik B. Hariri Building unless otherwise indicated.

Upcoming Events

Fall 2021 Schedule

September 17: 9 – 10 a.m. EDT (virtual)
Haiwen (Helen) Zhang
University of Minnesota – Carlson School of Management
Loan-level Disclosure and the Convenience Yield of Asset-Backed Securities

October 8: 10 – 11 a.m. EDT (virtual)
Stephen Glaeser
University of North Carolina – Kenan-Flagler School of Business
The Effect of Patent Disclosure Quality on Innovation

October 15: 9 – 10 a.m. EDT (virtual)
Aaron Yoon
Northwestern University – Kellogg School of Management
Analyzing Active Managers’ Commitment to ESG: Evidence from United Nations Principles for Responsible Investment 

October 29: 9 – 10 a.m. EDT (virtual)
Ethan Rouen
Harvard Business School

November 5: 11 a.m. – 12:00 p.m. (virtual)
TJ (Tak-Jun) Wong
University of South Carolina – Marshall School of Business

November 19: 9 a.m. – 10:00 a.m. (virtual)
Christina Ruiz
University of Arizona – W.P. Carey School of Business

Past Events

Spring 2021 Schedule

February 5: 10 – 11 a.m. EST (virtual)
Mark Maffett
Booth School of Business – The University of Chicago
Importing Activists: Determinants and Consequences of Increased Cross-border Shareholder Activism

February 19: 9 – 10 a.m. EST (virtual)
Robert Knechel
Warrington College of Business – University of Florida
The Effect of Client Industry Agglomerations on Auditor Industry Specialization

February 26: 9 – 10 a.m. EST (virtual)
George Yang
CUHK Business School
Public Enforcement Through Independent Directors 

March 5: 10 – 11 a.m. EST (virtual)
Máté Széles
University of Amsterdam
Executive Turnover after Accounting Restatements: How Do Firms Contract with Incoming Executives?

March 12: 9 – 10 a.m. EDT (virtual)
Eric So
MIT Sloan School of Management
Meet Markets: Investor Meetings and Expected Returns

April 9: 9 – 10 a.m. EDT (virtual)
Aishwarrya Deore
Broad College of Business – Michigan State University
Construing the Impact of Board Gender Diversity on Innovation Strategies

April 16: 9 – 10 a.m. EDT (virtual)
Qiang Cheng
Singapore Management University
The Economic Value of Blockchain Applications: Early Evidence from Asset-Backed Securities

April 30: 10 – 11 a.m. EDT (virtual)
Christina Zhu
The Wharton School – University of Pennsylvania
Simplified Mortgage Disclosures and Bank Lending

May 7: 9 – 10 a.m. EDT (virtual)
Rebecca Hann
Robert H. Smith School of Business – University of Maryland
Auditor Skill Demands and Audit Quality: Evidence from Job Postings

May 14: 9 – 10 a.m. EDT (virtual)
Jeffrey Hales
McCombs School of Business – University of Texas at Austin
Disclosure Standards and Communication Norms: Evidence of Voluntary Disclosure Standards as a Coordinating Device for Capital Markets

Fall 2020 Schedule

September 18: 9 -10 a.m. EDT (virtual)
Ayung Tseng
Kelley School of Business – Indiana University
Did Earnings Lose their “Relevance”?

October 30: 1 – 2 p.m. EDT (virtual)
Phillip Quinn
Foster School of Business – University of Washington
Disclosure Speed: Evidence from Nonpublic SEC Investigations

November 6: 9 – 10 a.m. EST (virtual)
Feng Li
Shanghai Advanced Institute of Finance (SAIF), Shanghai Jiao Tong University
Do Small Investors Matter?

December 11: 9 – 10 a.m. EST (virtual)
Scott Liao
Rotman School of Management – University of Toronto
The Effect of Subsidiary Accounting Quality on Internal Capital MarketEfficiency: Evidence from Bank Holding Companies

December 18: 11 a.m. to 12 p.m. EST (virtual)
Jerry Zimmermann
Simon Business School – University of Rochester
The Forensics of the American Mafia

Spring 2020 Schedule

January 7
Syrena Shirley
Smeal College of Business – Penn State
Crime and Punishment: Corporate Criminal: Prosecution and Corporate Governance

January 13
Georg Rickmann
MIT Sloan School of Management
The Effect of Market Transparency on Corporate Disclosure

January 31
Yifang Xie
Olin School of Business – Washington University in St. Louis
Disclosure Regulation and Managers’ Information Acquisition

Fall 2019 Schedule

August 30
Edwige Cheynel
Rady School of Management – University of California San Diego
How Uncertain Is the Market About Manager’s Reporting Objectives? Evidence from Structural Estimation

October 4
Jasmijn Bol
A.B. Freeman School of Business – Tulane University
A Holistic Framework for Effective Management Control Systems

October 11
Ilia Dichev
Goizueta School of Business – Emory University
The Volatility of Stock Investor Returns

October 18
Dan Wangerin
Wisconsin School of Business – University of Wisconsin – Madison
Differences in the Value Relevance of Identifiable Intangible Assets Acquired in Business Combinations

October 23
Pingyang Gao
Booth School of Business – University of Chicago
Accounting Information, Renegotiation, and Debt Contracts

October 25
Rachel Hayes
David Eccles School of Business – University of Utah
Personal Bankruptcy Costs, Union Bargaining Power, and Capital Structure

November 1
Michal Matejka
W.P. Carey School of Business – Arizona State University
Subjective Evaluation, Performance Targets, and Incentives

November 8
Ranjani Krishnan
Broad College of Business – Michigan State University
Regulatory Intervention and Quality Improvements– Evidence from the Hospital Industry

December 6
Franco Wong
Rotman School of Management – University of Toronto
Acquiring Information or Influencing the Stock? Evidence from Buy-Side Participation in Conference Calls and Institutional Trading

Spring 2019 Schedule

February 8
Musa Subasi 
University of Maryland – College Park
Street Earnings Activation Delay

February 15
Xanthi Gkougkousi
U.S. Securities and Exchange Commission
Dark Trading Volume at Earnings Announcements

March 22
Clare Wang
Tippie College of Business, University of Iowa
The Impact of Earnings Season on Election Day (co-authored with Austin Moss at the University of Iowa)

March 29
Peter Kroos
University of Amsterdam
The Relation between Customized and Uniform Targets: Using Forward-Looking- and Peer Performance Information to Enhance Target Achievement

April 5
Daniel Aobdia
Kellogg School of Management at Northwestern University
Public Audit Oversight and the Originate-to-Distribute Model

April 12
Xiumin Martin
Olin Business School – Washington University in St. Louis
Carrot or Stick? Evidence from a Pair of Natural Field Experiments Testing Lender Information Sharing Hypotheses

Fall 2018 Schedule

September 14
Delphine Samuels
The role of credit rating changes on opacity in the municipal bond market

September 28
James Naughton
Northwestern University
The Economic Consequences of Corporate Credit Rating Errors

October 5
Thomas Ruchti
Carnegie Mellon University
Entry in Local Audit Markets

November 16
Shivaram Rajgopal
Columbia University
Indexing CEO Equity Compensation to Firm’s Cost of Equity Capital

December 7
Allen Huang
Hong Kong University of Science and Technology 
An Unintended Benefit of the Risk Factor Mandate of 2005

Spring 2018 Schedule

January 26
Wayne Landsman

University of North Carolina
The Value of Lending to Bellwether Firms by Institutional Investors

February 9
Ted Christensen
University of Georgia
Non-GAAP Earnings for Contracting and Financial Disclosure

February 16
James Potepa
George Washington University
Discontinued Operations: Earnings Management, Value Relevance, and the Role of ASU 2014-08

March 16
Justin Hopkins

University of Virginia
Career Concerns for Revealing Misreporting

May 4
Tatiana Sandino

Harvard University
Compensation Consultants and the Level, Composition and Complexity of CEO Pay

Fall 2017 schedule

September 8, 2017
Henock Louis
Penn State University
The effects of the extant clauses limiting auditor liability on audit fees, auditor conservatism, and overall reporting quality (new window)

September 15
Ed Maydew
University of North Carolina
U.S. Firms on Foreign (tax) Holidays (new window)

September 22
Jake Thomas
Yale University
Conditional conservatism: the case of goodwill impairments under-SFAS 142

October 2
Thomas Bourveau
Hong Kong University of Science and Technology (new window)
Naughty Firms, Noisy Disclosure: The Effects of Cartel Enforcement on Corporate Disclosure (new window)

October 27
Mark Bradshaw
Boston College
Soft Information in the Financial Press and Analysts’ Recommendation Revisions (new window)

October 30, 2 p.m.
Jordan Schoenfeld

University of Utah (new window)
Economic Policy Uncertainty and Information Asymmetry

November 3, 1:30 p.m. – cancelled
Greg Miller
University of Michigan

November 10
Roby Lehavy
University of Michigan
The Tone of Management Forward-Looking Statements and Asymmetric Cost Behavior

December 5, 2:30 p.m.
Sterling Huang

Singapore Management University
Controllability of Risk and the Design of Incentive-Compensation Contracts (new window)

Spring 2017 Schedule

January 13, 2017
Bjorn Jorgensen

London School of Economics
Market-wide Effects of Off-Balance Sheet Disclosures: Evidence from the Oil and Gas Industry (new window)

February 3
Sonja Rego

Indiana University
Who Invests in Corporate Tax Avoiders? (new window)

February 10, 11:15 a.m.
MaryJane Rabier

McGill University
When is goodwill an asset? An examination into the origin of goodwill (new window)

February 24, 2:45 p.m.
Dimitris Vrettos

Southern Methodist University
The Incentive Effect of Relative Performance Evaluation on Early Option Exercise Behavior (new window)

March 2 (Thursday), 11:15 a.m., Room 570
Eric Weisbrod

University of Miami
Stockholders’ Reference-Dependent Preferences and the Market Reaction to Financial Disclosures (new window)

March 10, 2 p.m.
Urooj Khan

Columbia Business School
Co-Migration and the Benefits of Relationships in Bank Lending (new window)

March 17, 11:15 a.m.
Xiaoli Tian

Ohio State University
Is the Market Grossed Out by Gross-ups? An Investigation of Firms that Pay Their CEOs’ Taxes (new window)

April 28, 9:30 a.m., Room 155
Joanna Wu

University of Rochester
Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Actuarial Gains and Losses (new window)

Fall 2016 Schedule

September 9, 2016
Eva Labro

University of North Carolina
Updating Accounting Systems: Long-Run Evidence from the Health Care Sector (new window)

September 16
Sudarshan Jayaraman

University of Rochester
Does counter-cyclical provisioning mitigate bank lending contractions? Evidence from supply shocks

October 14
Jenny Zha Giedt

The George Washington University
Economic Consequences of Announcing Strategic Alternatives (new window)

October 24, 10:30 a.m.
Qiang Cheng

Singapore Management University
CEO contractual protection and debt contracting (new window)

November 4, 1:50 p.m.
Hanna Lee
University of Maryland
Can Managers be Wrong and Still be Right? An Examination of the Predictive Information in Management Forecast Errors (new window)

November 10
Bob Libby
Cornell University
PCAOB Guidance and Audits of Fair Values for Level 2 Investments (new window)

November 18
Susie Wang
Visiting Assistant Professor, University of Michigan
Is Secured Lending Secure? Evidence from Small Businesses (new window)

November 30
Haifeng You

Hong Kong University of Science and Technology
Agency Conflicts and Accounting Conservatism: Evidence from Exogenous Shocks to Analyst Coverage (new window)

December 2, new time: 2 p.m.
Rick Mergenthaler

University of Iowa

Spring 2016 Schedule

January 15, 2016
Shelley Li
Harvard Business School

January 29
Mozaffar Khan

Visiting Associate Professor, Harvard Business School

April 8
Christopher Armstrong

Wharton Business School

April 15
Sharon Katz

Columbia University

May 6
Sarah McVay

University of Washington
The Changing Implications of Research and Development Expenditures for Future Profitability (new window)