Faculty & Research

Virginia Accounting Research Conference

The Darden School of Business at the University of Virginia, McIntire School of Commerce at the University of Virginia, Pamplin College of Business at Virginia Tech, and William & Mary Mason School of Business
are pleased to announce the fourth annual Virginia Accounting Research Conference.

21-22 May 2014

A special thank you to EY for their continuing generous support in making this conference a success!

We would also like to welcome and introduce our plenary speaker Linda Smith Bamber, J.M. Tull Chair of Accounting at the University of Georgia.

The goal of VARC is to bring together accounting faculty in the Virginia area to network and discuss their latest research.

The conference begins at noon on Wednesday, May 21 and ends at 12:45 on Thursday, May 22. The presentation schedule will be posted here when finalized. 

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Lodging

EY has generously sponsored conference related expenses. Participants should make a reservation as soon as convenient. There are 30 rooms reserved for the VARC conference on 21 May at the Inn at Darden, Darden’s executive residence on grounds (walking distance), until 30 April. You can call +1-434-243-5000 to book your reservations.

VARC 2014 Schedule

Wednesday, May 21  
11:30 – 12:00 Lunch
12:00 – 12:15 Welcome
12:15 –1:15 Auditor Perceptions of the PCAOB Oversight Process
Presented by:  Jennifer Winchel, McIntire School of Commerce
1:15 – 1:30 Break
1:30 – 2:30 Executive Overconfidence and Compensation Structure
Presented by:  Ling Lisic, George Mason University 
2:30 – 2:45 Break
2:45 – 3:45 Voluntary Disclosure of Disaggregated Capital Expenditures
Presented by:  Brooke Beyer, Virginia Tech 
3:45 – 4:00 Break
4:00 – 5:00 An Evolutionary Risk Basis for the Differential Treatment of Gains and Losses
Presented by:  Korok Ray, George Washington University
6:00 – 7pm Reception in South Lounge
7:00 Dinner
7:30 Plenary Speaker: Linda Bamber

Thursday, May 22

 
7:15 – 8:00 Continental breakfast
8:00 – 9:00 Aggregate Market Attention Around Earnings Announcements
Presented by:  Abdullah Kumas, University of Richmond
9:00 – 9:15 Break
9:15 – 10:15 Deceptive Superiors and Budgetary Reporting:  An Experimental Investigation
Presented by:  Alisa Brink, Virginia Commonwealth University
10:15 – 10:30 Break
10:30 – 11:30 Off-Balance Sheet Arrangements and Stock Returns During the Recent Financial Crisis
Presented by:  Kim Smith, College of William and Mary
11:30 – 11:45 Break
11:45 – 12:45 Corporate Lawyers and Financial Disclosure: Evidence from Annual Report Readability
Presented by:  Jason Schloetzer, Georgetown University
12:45 Box lunch available/ conference completion

VARC 2013

Conference Registration

Due to limited funding and space constraints, conference participation is by invitation only to faculty and doctoral students from participating schools. Meals will be provided during the conference.

Lodging

Rooms will be the responsibility of the participant. There are twenty rooms reserved for the VARC conference on 23 May at the Inn at Darden, Darden’s executive residence on grounds (walking distance), until 30 April. You can call +1-434-243-5000 to book your reservations. The room rate is reduced to $125.00 plus taxes per night.

Itinerary

Thursday, May 23 Scheduled Events
11:30 – 12:00 Box lunch available
12:00 – 12:15 Welcome
12:15 –1:15 Financial Statement Comparability and Valuation of Seasoned Equity Offerings
Presented by:Suning Zhang, George Mason University 
1:15 – 1:30 Break
1:30 – 2:30 Disclosure Timing and Securities Litigation
Presented by:Justin Hopkins, Darden School of Business
2:30 – 2:45 Break
2:45 – 3:45 Does Better Corporate Governance Improve Financial Reporting Quality? Evidence from a Regression Discontinuity Analysis of Shareholder-Sponsored Governance Proposals
Presented by:Liang Tan, George Washington University
3:45 – 4:00 Break
4:00 – 5:00 When does the Adoption and Use of IFRS increase Foreign Investment?
Presented by:Bowe Hansen, Virginia Tech
6:00 – 7pm Reception
7:00 Dinner
   
Friday, May 24 Scheduled Events
7:15 – 8:00 Continental breakfast
8:00 – 9:00 Auditing Fair Value Estimates: The Effect of Management’s Supporting Evidence on Auditors’ Detection of Aggressive Assumptions
Presented by: Ann Backof, McIntire School of Commerce
9:00 – 9:15 Break
9:15 – 10:15 Monitoring the Monitor: Reviewing Supervisors’ Subjective Performance Evaluations
Presented by: Alex Woods, College of William& Mary
10:15 – 10:30 Break
10:30 – 11:30 Executives’ Legal Records, Lavish Lifestyles, and Insider Trading Activities
Presented by: Robert Davidson, Georgetown University
11:30 – 11:45 Break
11:45 – 12:45 Does Forthcomingness Matter? Exploring the Determinants of Managers’ Long-Term Reporting Credibility
Presented by: Eric Gooden, Virginia Commonwealth University
12:45 Box lunch available/ conference completion

VARC 2012

Due to limited funding and space constraints, conference participation is by invitation only to faculty and doctoral students from participating schools. Meals will be provided during the conference.

Rooms will be the responsibility of the participant. There are twenty rooms reserved for the VARC conference on 14 May at the Inn at Darden, Darden’s executive residence on grounds (walking distance), until 30 April. You can call +1-434-243-5000 to book your reservations. The room rate is reduced to $120.00 plus taxes per night.

Monday, 14 May Scheduled Events
11:30 a.m. - 12:00 p.m. Platter Lunch Available
12:00 p.m. - 1:15 p.m. Paper 1: "The Effect of Competing Pressures and Outcome Knowledge on Auditors' Qualitative Materiality Judgments"
Presented by: Velina Popiva, Virginia Tech
1:15 p.m. - 1:30 p.m. Break
1:30 p.m. - 2:45 p.m. Paper 2: "Monitoring the Monitor: Reviewing Supervisors' Subjective Performance Evaluations"
Presented by: Alex Woods, College of William and Mary
2:45 p.m. - 3:00 p.m. Break
3:00 p.m. - 4:15 p.m. Paper 3: "Disclosure Tendencies for Lifo Inventory Liquidations"
Presented by: Sandy Cereola, James Madison University
4:15 p.m.-4:30 p.m. Break
4:30 p.m.-5:45 p.m. Paper 4: "The Effects of Taxation of Dividends on the Allocation of Foreign Portfolio Investment Around the World"
Presented by: Mary Margaret Frank, Darden School of Business at the University of Virginia
5:45 p.m.-6:30 p.m. Reception
6:30 p.m. Dinner
Tuesday, 15 May Scheduled Events
8:00 a.m. - 8:30 a.m. Continental Breakfast
8:30 a.m. - 9:45 a.m. Paper 5: "Fiduciary Duties of Directors and Accounting Conservatism"
Presented by: Long Chen, George Mason University
9:45 a.m.- 10:00 a.m. Break
10:00 a.m. - 11:15 a.m. Paper 6: "The Impact of Social Pressure and Estimate Source on Auditors' and Financial Statement Preparers' Fair Value Estimate Choices"
Presented by: Alisa Brink, Virginia Commonwealth University
11:15 a.m. - 11:30 a.m. Break
11:30 a.m. - 12:45 p.m. Paper 7: "Earned/Contributed Capital and the Lifecycle Theory"
Presented by: Monica Banyi, McIntire School of Commerce at the University of Virginia
12:45 p.m. Box Lunch Available/ Conference Contemplation

If you have any questions regarding the events for the conference, please contact Mary Margaret Frank.

Conference Papers

Access the pdf versions of all included conference papers here.

Paper 1: The Effect of Competing Pressures and Outcome Knowledge on Auditors' Qualitative Materiality Judgments
Paper 2: Monitoring the Monitor: Reviewing Supervisors' Subjective Performance Evaluations"
Paper 3: Disclosure Tendencies for Lifo Inventory Liquidations"
Paper 5: Fiduciary Duties of Directors and Accounting Conservatism"
Paper 6: The Impact of Social Pressure and Estimate Source on Auditors' and Financial Statement Preparers' Fair Value Estimate Choices"
Paper 7:

Earned/Contributed Capital and the Lifecycle Theory

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