PhD Accounting Students Present at Multiple American Accounting Association Conferences in 2017
June 23, 2017
BATON ROUGE – PhD students from the Department of Accounting at LSU’s E. J. Ourso College of Business presented their research findings at multiple American Accounting Association (AAA) conferences since the beginning of the year.
In January 2017, PhD students JP Park, Laura Alford, Dan Shaw, and Danielle Lazerson attended the AAA 2017 Auditing Section Midyear Conference held in Orlando, Florida.
Park, a May 2017 graduate, presented her sole-authored paper, “The Pricing of IPO Audit Expertise in the U.S. Initial Public Offerings Market,” during the moderated audit pricing session. Her dissertation research shows that national and city-level IPO audit specialists charge fee premiums and that IPO specialist auditors reduce first-day issuer underpricing.
Alford and Shaw attended the Preparing for Success Doctoral Consortium sponsored by KPMG, and both had papers accepted to the roundtable discussions held during the Research and Educational Breakfast Forum.
Alford’s paper, “Strategies to Improve Auditor Judgment in the Audit of the Statement of Cash Flows,” was co-authored with Associate Professor Dana Hollie. The paper examines two mindset strategies designed to improve audit judgment in the performance of analytical procedures on the statement of cash flows.
Shaw’s sole-authored paper, “Non-timely Filers and Audit Quality,” stems from his second year summer research project. His paper studies the variation in audit quality associated with the number of days of the grace period utilized before filing the audit opinion and finds that non-timely filers are typically associated with lower audit quality when compared to a propensity-matched sample of timely filers. He also finds that clients with Big Four auditors largely mitigate the association between non-timely filers with low quality.
In March 2017, Alford presented three co-authored papers and served as a session moderator at the AAA 2017 Southwest Region/FBD Meeting held in Little Rock, Arkansas.
- Moderator for the Audit Judgment and Auditor Risk Assessment Session where she also presented her paper, “Strategies to Improve Auditor Judgment in the Audit of the Statement of Cash Flows,” which was co-authored with Dana Hollie.
- “Section 956 of the Dodd Frank Act: Does the Proposed Rule for Incentive-Based Compensation for Financial Institutions affect Executives’ Financial Reporting Choices?” with Dana Hollie.
- “Internal Control Weaknesses, Cash Flow Restatements, Earnings Persistence, and the Association Between Earnings wand Future Cash Flows” with Dana Hollie and with Carol Yu of Northern Illinois University.
In May 2017, PhD student Russell Barber presented “Does the choice of successful efforts versus full cost accounting methods in the oil and gas industry communicate different information about financial reporting quality?” at the American Accounting Association 2017 Mid-Atlantic Region Meeting held in Arlington, VA. Associate Professor Dana Hollie co-authored this paper which finds that firms using successful efforts have better financial reporting quality, as shown by a lower likelihood of restatements, a lower likelihood of just meeting or beating analysts’ forecasts, and a lower likelihood of having abnormal audit fees.
Alford also participated as a Doctoral Consortium Fellow at the 2017 AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium held June 14, 2017 through June 18, 2017 at Deloitte University in Westlake, Texas. The primary objective of the annual Consortium is to improve the quality of future accounting education and research by enriching the experience of selected doctoral candidates from U.S., Canadian and international universities. The Consortium provides a forum for examining accounting issues from different research perspectives. Formal presentations, panels and social activities provide opportunities for students to interact with today's leading teachers and researchers and with their peers from other universities. Breakout groups provide opportunities for feedback on participants' ongoing research and presentation skills.
The American Accounting Association is the largest community of accountants in academia and promotes worldwide excellence in accounting education, research and practice.
About the Department of Accounting
The Department of Accounting at LSU’s E. J. Ourso College of Business strives for excellence in teaching, research and service to the accounting profession. With a mission of producing graduates at all levels who excel in their pursuits, the department offers undergraduate and graduate programs that prepare students for careers in various fields, including industry, auditing, finance, government and academia. For more information, visit our home page, call 225-578-6202, or email email@example.com.
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