SOAReach - SMU-SOAR Accounting Symposium 2012

SMU-SOAR Accounting Symposium 2012

The School of Accountancy Research (SOAR) held its 3rd annual Accounting Symposium on 11 and 12 December 2013. Invited professors shared their research work on accounting, governance, reporting, and standard-setting, with over 50 participants from Asia, Europe and the US. 

Professor Pang Yang Hoong, Dean of School of Accountancy (SoA), welcomed the speakers and participants to the annual flagship programme of SOAR. In her address, she also thanked returning participants for their continued support and was happy to note the overwhelming response to our calls for submission which received some 50 papers submitted for consideration.

The Symposium featured Professor Robert Bushman, Forensic Accounting Distinguished Professor, Keenan-Flagler Business School, University of North Carolina, as the keynote speaker. Prof Bushman spoke on the topic “Financial Accounting, Debt Contracting, and Banking” which focused on multiple channels through which financial accounting information impacts the mechanisms for supplying debt capital to the economy. Prof Bushman also discussed the intricate linkages between financial accounting and debt contracting, bank decision-making and governance, and bank stability.

The following professors also presented their research work at the Symposium:

"Great Expectations: Managerial Earnings Forecasts in Mergers and Acquisitions," by Dr Amir Amel-Zadeh, University of Cambridge

"The Effect of Corporate Tax Avoidance on the Cost of Equity," by Dr Beng Wee Goh, Singapore Management University

"Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Financial Reporting Choices," by Dr Angela Gore, George Washington University

"The Effect of SFAS 141 and 142 on the Market for Corporate Control," by Dr Todd Kravet, University of Texas at Dallas

"The Effect of IFRS on Foreign Direct Investments: Evidence from Cross-border Acquisitions," by Dr Henock Louis, Pennsylvania State University

"The Effect of Foreign Institutional Investment on Financial Reporting Comparability" by Dr Mark Maffett, University of Chicago

"Is the Market Receptive to Analyst Regulations? Evidence from the Impact of NASD Rule 2711 on the Liquidity Changes Surrounding Coverage Initiations," by Dr Tharindra Ranasinghe, Singapore Management University

"Audit Fees and Accounting Quality: Inferences from Single-period versus Multi-period Perspectives," by Dr Stephen Taylor, University of Technology-Sydney

"Does the Mandatory Conflict-of-interest Disclosure Affect Firms' Choice of Compensation Consultants?" by Dr Huai Zhang, Nanyang Technological University

The following professors served as discussants for the papers presented at the Symposium: Dr Daniel Bens (INSEAD), Dr Daniel Cohen (University of Texas at Dallas), Dr Clive Lennox (Nanyang Technological University), Dr Oliver Li (National University of Singapore), Dr Hai Lu (University of Toronto), Dr Jeffrey Ng (Singapore Management University), Dr Dan Segal (Interdisciplinary Center, Herzliya, and Singapore Management University), Dr Holly Yang (University of Pennsylvania) and Helen Haiwen Zhang (Ohio State University).


Last updated on 08 Jan 2013 .