December 14, 2014 (Sunday)

19:00 - 22:00 Welcome Reception at UniBar of UC Bistro

Day1: December 15, 2014 (Monday)

Venue: Room 1003, 1/F, LSK Business Building

08:45 - 09:00 Tea and Refreshments

Moderator: Amy Zhang

09:00 - 09:10 Welcome from the Conference Organizing Committee
Kevin Chen, Head of Accounting Department, HKUST
09:10 - 10:30

Archival Auditing Research
Keynote speech by Professor Mark DeFond, USC

10:30 - 10:45 Tea Break
10:45 - 11:45 Health-Insurer Bargaining Power and Firms' Incentives to Manage Earnings
by Francesco Bova, Yiwei Dou and Ole-Kristian Hope
Presenter: Ole-Kristian Hope, University of Toronto
Discussant: Daniel Cohen, University of Texas at Dallas
11:45 - 12:45 Real Activity Forecasts using Loan Portfolio Information
by Urooj Khan and N. Bugra Ozel
Presenter: Urooj Khan, Columbia University
Discussant: Stan Markov, Southern Methodist University
12:45 - 14:00 Lunch at LSK 7/F Lounge
Moderator: Derrald Stice
14:00 - 15:00 The Impact of the Agency Environment on Management's Long-Term Focus
by Sterling Huang, Jeffrey Ng, Sugata Roychowdhury and Ewa Sletten
Presenter: Sterling Huang, Singapore Management University
Discussant: Shane Kikolli, Duke University
15:00 - 16:00 Big Four Global Networks and Audit Quality Differentiation: Evidence from U.S.-listed Foreign Firms
by Mingyi Hung, Zhiming Ma and Rencheng Wang
Presenter: Rencheng Wang, University of Queensland
Discussant: Bin Ke, Nanyang Technological University
16:00 - 16:15 Tea Break
16:15 - 17:15 Does Audit Transparency Improve Audit Quality and Investment Efficiency?
by QiChen, Xu Jiang and Yun Zhang
Presenter: Xu Jiang, Duke University
Discussant: Martin Wu, University of Illinois at Urbana-Champaign
18:30 Dinner at Sai Kung

Day 2: December 16, 2014 (Tuesday)

Venue: Room 1005, 1/F, LSK Business Building

08:45 - 09:00 Tea and Refreshments
Moderator: Sze-Fan Chen
09:00 - 10:00 Book-tax Conformity and Capital Structure
by Bradley Blaylock, Fabio Gaertner and Terry Shevlin
Presenter: Fabio Gaertner, University of Wisconsin-Madison
Discussant: Joseph Gerakos, University of Chicago
10:00 - 11:00 The Effect of Internal Control on Corporate Corruption: Evidence from China
by Weili Ge, Zining Li, Qiliang Liu and Sarah McVay
Presenter: Zining Li, Southern Methodist University
Discussant: Tianyu Zhang, Chinese University of Hong Kong
11:00 - 11:15 Tea Break
11:15 - 12:15 The Role of Accounting Standards in Firms' Cross-Listing Decisions
by Shiheng Wang, Michael Welker and Serena Wu
Presenter: Shiheng Wang, HKUST
Discussant: Grace Pownall, Emory University
12:15 - 14:00 Lunch at China Gardent Restaurant (G/F)