Papers
Thank you to everybody who submitted papers for the MIT Asia Conference in Accounting! At this time, we have sent emails confirming acceptance of all of the papers that will be presented at the 2021 MIT Asia Conference in Accounting. Please see below for a full schedule of papers that will be presented at the conference, as well as downloadable links for papers.
July 12th 7:45-8:00PM Eastern Standard Time, July 13th 7:45-8:00AM China Standard Time
Welcoming Remarks (Rodrigo Verdi, MIT Sloan School of Management)
July 12th 8:00-9:45PM EST, July 13th 8:00-9:45AM CST
Room 1: China (Moderator: Rodrigo Verdi)
The Dark Side of Audit Market Competition
Authors: Yue Pan (Xiamen University), Nemit Shroff (MIT Sloan School of Management), Pengdong Zhang (Sun Yat-sen University)
Discussant: Donghui Wu (Chinese University of Hong Kong)
Unintended Consequences from Downward Audit Adjustments: Evidence from China (No .pdf available)
Author: Daniel Cohen (Texas A&M), Zhonglan Dai (University of Texas Dallas), Xiaomei Han (Nanjing University of Science and Technology), Liansheng Wu (Peking University), Kaitang Zhou (Wuhan University)
Discussant: Bin Ke (National University of Singapore)
Politicians’ Ideology, State Intervention, and Corporate Taxation
Authors: Ke Na (Cheung Kong Graduate School of Business), Terry Shevlin (University of California-Irvine), Danqing Wang (The University of Hong Kong), Wenjia Yan (Nanjing University)
Discussant: Agnes Cheng (The Hong Kong Polytechnic University)
Room 2: Managerial Learning Hypothesis (Moderator: Joanna Wu)
The Real Effects of Tick Size: Evidence from Investment–q Sensitivity
Authors: Mao Ye (University of Illinois at Urbana-Champaign), Miles Zheng (University of Illinois at Urbana-Champaign), Wei Zhu (University of Illinois at Urbana-Champaign)
Discussant: Sudarshan Jayaraman (University of Rochester)
Authors: Vicki Wei Tang (Georgetown University), Atul Singh (Ball State University)
Discussant: Tianyu Zhang (Chinese University of Hong Kong)
Learning from Peers: Evidence from Disclosure of Consumer Complaints
Authors: Yiwei Dou (NYU Stern School of Business), Mingyi Hung (Hong Kong University of Science and Technology), Guoman She (The University of Hong Kong), Linghuan Wang (HKUST)
Discussant: Lian Fen Lee (Boston College)
Room 3: Law and Regulation (Moderator: TJ Wong)
Institutional ownership and workplace misconduct: Evidence from federal labor law violations
Authors: Xi Li (London School of Economics), Aneesh Raghunandan (London School of Economics)
Discussant: Hai Lu (University of Toronto)
Authors: Yongtae Kim (Santa Clara University), Walid Saffar (The Hong Kong Polytechnic University), Janus Zhang (Hong Kong Baptist University)
Discussant: Alvis Lo (Boston College)
Regulatory Supervision through Deterrence: Evidence from Enforcement Actions (No .pdf available)
Author: Yadav Gopalan (Indiana University), Laurel Mazur (UMD), Rebecca Hann (UMD)
Discussant: Yao Lu (University of Chicago)
July 12th 10:00-11:45PM EST, July 13th 10:00-11:45AM CST
Room 1: Disclosure (Moderator: Nemit Shroff)
Real Effects of the CEO Pay Ratio Disclosure Mandate
Author: Kelvin Yeung (Cornell University)
Discussant: Mingyi Hung (Hong Kong University of Science and Technology)
Withdrawal of Management Earnings Guidance During the Covid-19 Pandemic
Authors: Aurelius Aaron (The Hong Kong Polytechnic University), Jian Kang (The Hong Kong Polytechnic University), Jeffrey Ng (The Hong Kong Polytechnic University), Tjomme Rusticus (University of Minnesota)
Discussant: Holly Yang (Singapore Management University)
Enterprise Information Technology Implementation and Financial Reporting Comparability
Authors: Qiang Cheng (Singapore Management University), Ning Jia (Tsinghua University School of Economics and Management), Sean Xin Xu (Tsinghua University)
Discussant: Frank Zhou (University of Pennsylvania)
Room 2: Managerial Opportunism (Moderator: Luo Zuo)
Insider Trading in News Deserts
Authors: Hangsoo Kyung (Hong Kong Polytechnic University), Jonathan Nam (Hong Kong Polytechnic University)
Discussant: Kelvin Law (Nanyang Technological University)
Judge Ideology, SEC Enforcement, and Insider Trading (No .pdf available)
Authors: Allen Huang (The Hong Kong University of Science and Technology), Kai Wai Hui (The University of Hong Kong), Yue Zheng (The Hong Kong University of Science and Technology)
Discussant: Jonas Heese (Harvard University)
Do Divisional Managers Affect Financial Reporting? Evidence from Revenue Management? (No .pdf available)
Author: Mark (Shuai) Ma (University of Pittsburgh)
Discussant: Ying Huang (University of Texas Dallas)
Room 3: Media (Moderator: Feng Li)
Authors: Eitan Goldman (Indiana University), Jordan Martel (Indiana University), Jan Schneemeier (Indiana University)
Discussant: Wenjie Xue (National University of Sinagpore)
Authors: Changyi Chen (National University of Singapore), Khim Yong Goh (National University of Singapore), Bin Ke (National University of Singapore), Ding Li (Nanjing University)
Discussant: Amy Zang (Hong Kong University of Science and Technology)
Corporate Fake News on Social Media
Author: Rosy Xu (The Chinese University of Hong Kong)
Discussant: Nick Guest (Cornell University)
July 13th 8:00-9:00PM EST, July 14th 8:00-9:00AM CST
Keynote speaker Joseph Piotroski (Stanford University) (Moderator: TJ Wong)
July 13th 9:30-11:15PM EST, July 14th 9:30-11:15AM CST
Room 1: M&A and Equity Offering (Moderator: Nemit Shroff)
The strategic choice of peers in M&A Valuations
Authors: Claudia Imperatore (Bocconi University), Gabriel Pundrick (University of Florida), Rodrigo Verdi (MIT Sloan School of Management), Benjamin Yost (Boston College)
Discussant: Frank Zhang (Yale University)
Wining, Dining, and Contracting in M&A
Authors: Alex G.H. Chu (Shanghai Jiao Tong University), Vicki Wei Tang (Georgetown University)
Discussant: Jiawen Yan (Cornell University)
Does Quality of Public Disclosure Matter for Sophisticate Investors? Case of Private Investment in Public Equity Offerings (No .pdf available)
Authors: CS Agnes Cheng (The Hong Kong Polytechnic University), Jiajia Fu (University of Texas Rio Grande Valley), Zhi Li (The Hong Kong Polytechnic University), Jing Xie (The Hong Kong Polytechnic University)
Discussant: Huai Zhang (Nanyang Technological University)
Room 2: Environmental, Social and Corporate Governance (Moderator: Luo Zuo)
CEOs’ Prosocial Behavior, Their Careers, and Corporate Policies
Authors: Mei Feng (University of Pittsburgh), Weili Ge (University of Washington), Zhejia Ling (California State University, Fullerton), Wei Ting Loh (University of Washington)
Discussant: Liandong Zhang (Singapore Management University)
Are carbon emissions associated with stock returns?
Authors: Jitendra Aswani (Fordham University), Aneesh Raghunandan (London School of Economics), Shivaram Rajgopal (Columbia University)
Discussant: Yuan Zou (Harvard University)
Looking the Other Way: The Screening Role of (Weak) Internal Monitoring
Authors: Felix Feng (University of Washington), Wenyu Wang (Indiana University), Yufeng Wu (University of Illinois)
Discussant: Chao Tang (Hong Kong University of Science and Technology)
Room 3: Customers, Suppliers, and Analysts (Moderator: Feng Li)
Using Economic Links between Firms to Detect Accounting Fraud
Authors: Chenchen Li (University of Texas at Dallas), Ningzhong Li (University of Texas at Dallas), Frank Zhang (Yale University)
Discussant: Qiang Cheng (Singapore Management University)
The Effect of Accounting for Expected Credit Losses on Trade Credit: Evidence from IFRS 9 Adoption
Authors: Xiao Li (Central University of Finance and Economics), Jeffrey Ng (The Hong Kong Polytechnic University), Walid Saffar (The Hong Kong Polytechnic University)
Discussant: Gerardo Perez Cavados (Harvard University)
The Use and Usefulness of Big Data in Finance: Evidence from Financial Analysts
Authors: Feng Chi (Cornell University), Yaping Zheng (McGill University), Byoung-Hyoun Hwang (Cornell University)
Discussant: Allen Huang (Hong Kong University of Science and Technology)