University of Dayton Special Programs and Continuing Education Moderators Appreciation Lunch

Preliminary Program

Thursday, February 10, 2022
7:30 am – 6:00 pm	18th Annual KPMG/ATA Doctoral Consortium Sponsored by the KPMG Foundation
7:30 am – 7:00 pm	8th Annual ATA Teaching and Curriculum Conference (requires an additional registration fee) Sponsored by KPMG
Friday, February 11, 2022 – ATA Midyear Meeting
7:00 am – 4:00 pm	Tabletop Displays
7:15 am – 8:00 am	Continental Breakfast
8:15 am – 9:45 am	1.01 JATA Conference I Moderator: Ryan Wilson, University of Oregon A Re-examination of Firm Size and Taxes Fabio Gaertner, University of Wisconsin Brent Glover, Carnegie Mellon University Oliver Levine, University of Wisconsin Discussant: Sonja Rego, Indiana University The Effect of Unchallenged Tax Positions on Corporate Tax Aggressiveness: Evidence from Statute of Limitations Lapses Matthew Holt, University of Georgia Michelle Nessa, Michigan State University Erin Towery, University of Georgia Discussant: Brad Hepfer, Texas A&M University
9:45 am – 10:05 am	Break
10:05 am – 11:35 am	2.01 JATA Conference II Moderator: Ryan Wilson, University of Oregon Does Corporate Tax Avoidance Affect Firm Productivity? Spyridon Gkikopoulos, The University of Manchester Konsantinos Stathopoulos, The University of Manchester Edward Lee, The University of Manchester Discussant: Shannon Chen, University of Arizona U.S. Multinational Corporations' Initial Income-Shifting Response to the TCJA T.J. Atwood, University of Arkansas Tyler Johnson, University of Arkansas Discussant: Aruhn Venkat, The University of Texas at Austin 2.02 JLTR Conference Moderator: Blaise Sonnier, University of Colorado at Colorado Springs How Will Sustainability Reporting Adapt to the Green New Deal Sunita Rao, Washburn University Discussant: Jonathan Grossberg, Rowan University Tax Planning and Policy Challenges for Legalized Marijuana Market Participants Jonathan Grossberg, Rowan University Brian Greenstein, University of Delaware Discussant: Sharon Cox, Central Connecticut State University
11:40 am – 12:40 pm	Lunch and Award Presentations
12:50 pm – 2:05 pm	3.01 Plenary Session: DEI Panel This interactive session features a panel of senior accounting professors who will provide insight into the challenges faced by under-represented minorities (URMs) in the accounting profession. The speakers will also discuss strategies for how to create more inclusive learning environments to support the success of URM students in your undergraduate and graduate accounting courses and how to be an advocate for URM students and faculty on campus. Moderator: Michelle Harding, Virginia Tech Panelists: Michael Clement, The University of Texas at Austin Mark Dawkins, University of North Florida Jennifer Joe, University of Delaware
2:15 pm – 3:30 pm	4.01 Tax Planning Moderator:Anne Ehinger, Florida State University The Spiderweb of Pass-through Tax Planning Ryan Hess, Oklahoma State University Rebecca Lester, Stanford University Mansheej Paul, Stanford University Jacob Goldin, Stanford University Daniel Ho, Stanford University Discussant: Erin Towery, University of Georgia Tax Pass-through of Partnership Firms Michael Shen, National University of Singapore Yupeng Lin, National University of Singapore Stephen Sun, City University of Hong Kong Discussant: Junwei Xia, Texas A&M University Tax Avoidance or Recent Losses? Christina Lewellen, North Carolina State University Robert Hills, The Pennsylvania State University Scott Dyreng, Duke University Brad Lindsey, Utah State University Discussant: Erin Henry, University of Arkansas 4.02 Taxes and Disclosure Moderator: Jenna El-Khalili, University of Florida The Determinants and Consequences of Voluntary Tax Disclosures in Sustainability Reporting Jillian Adams, University of Waterloo Elizabeth Demers, University of Waterloo Ken Klassen, University of Waterloo Discussant: Kerry Inger, Auburn University The Impact of the Mandatory Disclosure of Corporate Tax Returns on Reporting Bias Eric Allen, University of California – Riverside Aydin Uysal, Charles Schwab Investment Management Discussant: Stefan Richter, Indiana University Foreign Institutional Ownership and Corporate Tax Planning April Klein, New York University Simone Traini, Norwegian School of Economics Georgios Voulgaris, The University of Manchester Discussant: Jessica Cunningham, Boston University 4.03 CPA Evolution CPA Evolution will go into effect in 2024 and will significantly change the content and structure of the CPA exam. This session will feature a presentation by Jan Taylor (AICPA) to highlight some of the upcoming changes and provide the latest updates. We will then hear from two members of the ATA, Diana Falsetta and Annette Nellen, who are serving on the implementation task force. We will conclude with questions and comments from the audience. Moderator: Nathan Goldman, North Carolina State University Panelists: Diana Falsetta, University of Miami and AICPA Task Force Member Annette Nellen, San Jose State University and AICPA Task Force Member Jan Taylor, AICPA Academic in Residence and Senior Director
3:30 pm – 3:50 pm	Break
3:50 pm – 5:05 pm	5.01 Plenary Session: Legislative Update We thank our four Platinum Sponsors, Deloitte, EY, KPMG, and PwC, for providing an all-star panel of tax policy experts from across the political spectrum to discuss the U.S. fiscal situation and to share their thoughts on possible tax solutions. The session will include a discussion of current law, legislative proposals (both tax and expenditure policy), and how the tax policy process might change our outlook for the future. The combination of the panelists' tax expertise and high-level political experience in and around Washington, D.C. will center the conversation on practical possibilities. After a short, mderated session, the panelists will field questions and comments from the audience. Moderators: John Barrick, Brigham Young University Abbie Sadler, University of Richmond Panelists: TBD
5:30 pm – 6:30 pm	Social Hour
Saturday, February 12, 2022 – ATA Midyear Meeting
7:00 am – 11:00 am	Tabletop Displays McGraw Hill, Wiley
7:15 am – 8:00 am	Continental Breakfast
8:15 am – 9:30 am	6.01 Financial Reporting Moderator: Carly Burd, Boston University Disentangling the effects of changes in book-tax conformity related to mandatory IFRS adoption on earnings quality Fábio Moraes da Costa, Fucape Business School Anne Ehinger, Florida State University Wolfgang Schultze, Universität Augsburg Samuel Louis Tiras, Indiana University - Indianapolis Discussant: Stephen Stewart, Texas A&M University Evidence on firms' use of subjective evidence when estimating the deferred tax asset valuation allowance Nathan Goldman, North Carolina State University Christina Lewellen, North Carolina State University Andrew Schmidt, North Carolina State University Discussant: Paul Demeré, University of Georgia Hedge Fund Activists and Financial Reporting for Taxes: Evidence from the Valuation Allowance for Deferred Tax Assets Mary Cowx, University of Missouri Jennifer Glenn, The Ohio State University Patrick Kielty, The Ohio State University Sean McGuire, Texas A&M University Discussant: Adriene DePaul, University of Connecticut 6.02 Experiments Moderator: Susan Jurney, Oklahoma City University The puzzle of tax compliance: An analysis of the impact of social norms, tax fairness, and trust on compliance Mary Marshall, Louisiana Tech University Nancy-Susan Jurney, Oklahoma City University Nina Collum, Louisiana Tech University Discussant: Erica Neuman, University of Dayton Client Narcissism and Opinion Shopping for Tax Advice: The Moderating Effects of Message Framing and Social Bonds Govind Iyer, University of North Texas Steven Kaszak, University of North Carolina Wilmington Philip Reckers, Arizona State University Discussant: Spencer Seifert, University of South Carolina Activation of the Justice Judgment Sequence to Moderate Perceived Violation of the IRS' Use of Big Data Analytics Erica Neuman, University of Dayton Discussant: Ethan LaMothe, University of Central Florida 6.03 Publishing Legal Research Join us for an open forum and discussion on publishing legal tax research with a focus on the JLTR. Moderator: Blaise Sonnier, University of Colorado at Colorado Springs
9:40 am – 10:30 am	7.01 Pecha Kucha – Teaching and Learning In this fast-paced, high-energy session, slides change every 20 seconds and topics change every 20 slides. Presenters will cover a variety of teaching and learning topics, including surviving your first year of teaching, leveraging the power of pictures for learning, delivering a study abroad experience, and more. 20 Slides, 20 Seconds Each. Don't blink. Moderator: Kate Mantzke, Northern Illinois University 7.02 Role of Executives in Taxes Moderator: Matthew Erickson, Virginia Tech Executive Compensation Incentives and Tax-Motivated Income Shifting Michael Mayberry, University of Florida Sean McGuire, Texas A&M University Scott Rane, University of Florida Discussant: Betty Xing, Baylor University When Are Effective Tax Rate Decreases Persistent? The Role of Incentives and Tax-Specific Experience Erik Beardsley, University of Illinois Mehmet Kara, University of Kansas Connie Weaver, Texas A&M University Discussant: Michelle Harding, Virginia Tech 7.03 Taxes and Auditing Moderator: Tyler Johnson, University of Arkansas Do Tax Experts Play a Monitoring Role in Audit Engagements? Andrew Bauer, University of Waterloo Miguel Minutti-Meza, University of Miami Saad Siddiqui, Villanova University Aleksandra Zimmerman, Florida State University Discussant: Hannah Judd, Texas A&M University Does Tax Enforcement Inform Auditors' Risk Assessment? Evidence from Key Audit Matters Jessica Berube, Virginia Tech Jingjing Huang, Virginia Tech Lijun Lei, University of North Carolina-Greensboro Sarah E Stein, Virginia Tech Discussant: Nathan Goldman, North Carolina State University
10:30 am – 10:50 am	Break
10:50 am – 12:05 pm	8.01 Enforcement Moderator: Tyler Menzer, University of Iowa Check Your Attitude: An Examination of Companies' Attitude toward Tax Enforcement Hannah Judd, Texas A&M University Sean McGuire, Texas A&M University Connie Weaver, Texas A&M University Junwei Xia, Texas A&M University Discussant: Jeff Hoopes, University of North Carolina Foreign Aid through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries Jeff Hoopes, University of North Carolina Daniel Klein, University of Mannheim Rebecca Lester, Stanford University Marcel Olbert, London Business School Discussant: Michelle Nessa, Michigan State University Re-Examining the Effect of Tax Authority Monitoring on Equity Pricing: Evidence from Multiple Empirical Proxies Patrick Hopkins, Texas Christian University Stephen Lusch, Texas Christian University James Stekelberg, Colorado State University Discussant: Erik Beardsley, University of Notre Dame 8.02 Taxes, Investment, and Risk-Taking Moderator: Pradeep Sapkota, University of North Texas Riskier Together? The Effect of Unitary Taxation on Corporate Risk-Taking Anthony Welsch, The University of Texas at Austin Discussant: Mary Cowx, University of Missouri Taxes and Investment: Evidence from the "Halloween Massacre" of 2006 Matthew Boland, Saint Mary's University Khin Hlaing, Saint Mary's University Petro Lisowsky, Boston University Discussant: Mary Vernon, University of Connecticut Corporate Tax Subsidies, Local Spillovers and Corporate Innovation Aruhn Venkat, The University of Texas at Austin Ruimin Ng, University of California-Irvine; Yoojin Lee, Cal State Long Beach Discussant: Jennifer Glenn, The Ohio State University 8.03 Innovations in Teaching Tax Speakers will present their award-winning teaching innovation and also share tips for how to incorporate their teaching innovation into your undergraduate and/or graduate tax class. Moderator: Jane Livingstone, Western Carolina University
12:05 pm	Conclusion of Meeting Program

Note:
The CPE Fields of Study curriculum is divided into twenty subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Internet Based.

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747

Preliminary Program

Thursday, February 10, 2022
7:30 am – 6:00 pm	18th Annual KPMG/ATA Doctoral Consortium Sponsored by the KPMG Foundation
7:30 am – 7:00 pm	8th Annual ATA Teaching and Curriculum Conference (requires an additional registration fee) Sponsored by KPMG
Friday, February 11, 2022 – ATA Midyear Meeting
7:15 am – 8:00 am	Continental Breakfast
8:15 am – 9:45 am	JATA Conference I
9:45 am – 10:05 am	Break
10:05 am – 11:35 am	JATA Conference II,  andJLTR Conference
11:40 am – 12:40 pm	Lunch
12:50 pm – 2:05 pm	Plenary Session: DEI Panel This interactive session features a panel of senior accounting professors who will provide insight into the challenges faced by under-represented minorities (URMs) in the accounting profession. The speakers will also discuss strategies for how to create more inclusive learning environments to support the success of URM students in your undergraduate and graduate accounting courses and how to be an advocate for URM students and faculty on campus.
2:15 pm – 3:30 pm	Concurrent Sessions
3:30 pm – 3:50 pm	Break
3:50 pm – 5:05 pm	Plenary Session: Legislative Update We thank our four Platinum Sponsors, Deloitte, EY, KPMG, and PwC, for providing an all-star panel of tax policy experts from across the political spectrum to discuss the U.S. fiscal situation and to share their thoughts on possible tax solutions. The session will include a discussion of current law, legislative proposals (both tax and expenditure policy), and how the tax policy process might change our outlook for the future. The combination of the panelists' tax expertise and high-level political experience in and around Washington, D.C. will center the conversation on practical possibilities. After a short, mderated session, the panelists will field questions and comments from the audience.
5:30 pm – 6:30 pm	Social Hour
Saturday, February 12, 2022 – ATA Midyear Meeting
7:15 am – 8:00 am	Continental Breakfast
8:15 am – 9:30 am	Concurrent Sessions
9:40 am – 10:30 am	Concurrent Sessions
10:30 am – 10:50 am	Break
10:50 am – 12:05 pm	Concurrent Sessions
12:05 pm	Conclusion of Meeting Program

Note:
The CPE Fields of Study curriculum is divided into twenty subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Internet Based.

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747

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Source: https://aaahq.org/Meetings/2022/ATA-Midyear-Meeting/Program

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