Annual Telfer Conference in Accounting, Auditing and Accountability

Location: Desmarais Building, Room 4120

Session Chair: Syrine Sassi (University of Ottawa)

1. Aliya Korganbekova (Harvard Business School)
   Real, Disclosure and Spillover Effects of U.S. State-Level Climate Change Regulations

   • Discussant: Yijing Jiang (Concordia University)

2. Heedong Kim (City University of New York), Juan Castillo (University of Maryland), Rebecca N. Hann (University of Maryland), Huihao Yan (City University of New York)
   Does Talking the Climate Change Talk Affect Firm Value? Evidence from the Paris Agreement

   • Discussant: Dongyoung Lee (McGill University)

3. Jody Grewal (University of Toronto), Rong (Irene) Zhong from University of Illinois at Chicago.
   Not Worth the Hype? ESG Attention, Greenwashing, and Capital Misallocation

   • Discussant: Xiaoli Hu (City University of Hong Kong)

Location: Desmarais Building, Room 4130

Session Chair: Till-Arne Hahn (HEC Montreal)

1. Everett, Jeff (Schulich) Neu, Dean (Schulich), Abu Shiraz Rahaman (Schulich), Greg Saxton (Schulich), Kieran Taylor-Neu (Alberta), Minqi Liu (Schulich).
   Vultures, Vampires, and Zombies: The Evasion of Environmental Cleanup Responsibilities in the Oil and Gas Industry

   • Discussant: Rani Suleman (HEC Montreal)

2. Senkl, Daniela (Guelph), Bill Baue, Randy Sa’d.
   Contextualizing the local in sustainability accounting research.

   • Discussant: Leanne Keddie (Carleton University)

3. Brivot, Marion (Laval), Himick, Darlene (Telfer), Rodrigue, Michelle (Laval).
   Ethical Tides in Financial Waters: Analyzing Moral Pluralism in Institutional Divestment from Fossil Fuels

   • Discussant: Paulina Arroyo Pardo (UQAM)

Location: Desmarais Building, Room 4120

Session Chair: Daniel Thornton (Queen’s University)

1. Nicholas Guest (Cornell University) with Alexander Ljungqvist (Stockholm School of Economics), Jean Zeng (National University of Singapore), and Luo Zuo (National University of Singapore).
   Insider Trading in Innovative Firms

   • Discussant: Rengong Zhang (University of Ottawa)

2. Ana Albuquerque (Boston University) with Mary Ellen Carter (Boston College) and Susanna Gallani (Harvard Business School).
   Are ISS Recommendations Informative? Evidence from Assessments of Compensation Practices

   • Discussant: Haihao Lu (University of Waterloo) 
3. Vivek Pandey (University of Rochester) with Joanna Wu (University of Rochester), Xingyu Shen (University of Rochester), and Xixi Xiao (Hong Kong University).
   Independence at What Cost? Regulation, Accounting Careers, and Human Capital.
   • Discussant: Jung Hoi (Standford University)

Location: Desmarais Building, Room 4130.

Session Chair: Paulina Arroyo Pardo (UQAM)

1. Gendron, Yves (Laval), Madelaine, Alexandre (Erasmum University Rotterdam), Paugam, Luc (HEC Paris), Stolowy, Hervé (HEC Paris),
   Deploying Actor-Network Theory in the Context of Fraudulent Financial Innovation: A Discourse Analysis of OneCoin

   • Discussant: Till-Arne Hahn (HEC Montreal)

2. Tekathen, Matthäus (Concordia), Dechow, Niels (Aalborg University),
   Controlling independence in collaboration networks: The case of a horizontal brewing network

   • Discussant: Marc Pilon (Nipissing University)

3. Bamber, Matt (Schulich), Nappert, Pier-Luc (Laval), & Xijiang Su (Schulich).
   Holding on or holding out? What do we Learn from Initiating Coverage Reports?

   • Discussant: Maude Bougie (UQAM)

Location: Desmarais Building, Room 4120.

Session Chair: Steven Salterio (Queen’s University)

1. Frank Zhou (University of Pennsylvania) with Lisa Liu (Columbia Business School):
   Estimating the Value of Auditing Services for Private Firms

   • Discussant: Feng Chen (University of Toronto)

2. Nikki L. MacKenzie (Georgia Institute of Technology) with Jane Thayer (Georgia Institute of Technology) and Jenny McCallen (University of Georgia): 
   Auditors' Planned Audit Responses to Clients' Use of Artificial Intelligence

   • Discussant: Zvi Singer (HEC)

3. Cassandra Estep (Emory University) with Emily Griffith (University of Wisconsin-Madison) and Nikki MacKenzie (Georgia Tech):
   Auditor’s Use of Artificial Intelligence and Managers’ Prior Audit Experience: Implications for Earnings Management

   • Discussant: Bradley Pomeroy (University of Waterloo)

Location: Desmarais Building, Room 4130.

Session Chair: Marc Pilon (Nipissing University)

1. Bujaki, Merridee (Carleton), Himick, Darlene (Telfer) & Paquette, Suzanne (Laval).
   Accountants' mental health trajectories: A Bourdieusian analysis of field, habitus, capital and illusio

   • Discussant: Léa Dugal (Telfer) 

2. Lassou, Philippe (Guelph), Tsamenyi, Mathew (CEIBS), Bamber, Matt (Schulich) & Awuah-Werekoh, Kwasi (Ghana Institute of Management and Public Administration),
   So I beg you, just let me suffer silently and see how I can cope with it. Corruption in Ghana, and the Civic and Primordial Publics

   • Discussant: Eric Robard (Carleton University)

3. DeMott, Kai (Concordia), Nathalie Repenning (Concordia)
   Accounting and jouissance in personal life: A netnography on restrictive eating disorders

   • Discussant: Anne Neal (University of New-Brunswick)