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June 21, 2017 – Welcome Reception

18:30        Get together evening: Restaurant ‘Parterre One’, Klybeckstrasse 1b At the train station ‘Basel SBB’, take tram No. 8 (in the direction of ‘Kleinhüningen’) to tram stop ‘Kaserne’.

 June 22, 2017 – 1st Research Workshop Day

09:00       Welcome address (Ulf Schiller)

09:10       1st keynote lecture (Alfred Wagenhofer)

10:30       Coffee break

10:50        Parallel sessions 1A, 1B

Speaker Title Discussant Room
Christian Hofmann Performance Monitoring and Incentives in Hierarchies Hans Frimor S13
Ivan Marinovic CEO Horizon, Optimal Duration and the Escalation of Short-Termism Francois Larmande S13
Chair: Francois Larmande
Xue Jia Shareholder Intervention, Firm Disclosure and Investment Jack Stecher S15
Wenjie Xue Efficient Disclosure Laws Michael Ebert S15
Chair: Michael Ebert

12:30        Lunch break

13:40       Parallel sessions 2A, 2B, 2C

Speaker Title Discussant Room
Hui Chen Misreporting and Feedback Effect Ivan Marinovic S13
Ulrich Schäfer The Effect of Financial Incentives and Career Concerns on Reporting Bias Richard Saouma S13
Chair: Richard Saouma
Paolo Petacchi Innovation and Accounting Discretion David Oesch S15
Daphne Hart Accounting-based valuation for corporate equity investments Martin Wallmeier S15
Chair: Martin Wallmeier
Pierre Jinghong Liang The Real Effect of Financial Reporting: A Quantitative Assessment Stefan Schantl S9
Peter J. Jost Investigation Procedures and the Role of Commitment Joyce Tian S9
Chair: Joyce Tian

15:20       Coffee break

15:40       Parallel sessions 3A, 3B, 3C

Speaker Title Discussant Room
Lucas Mahieux Optimal Fair Value Accounting Standards Andreas Scholze S13
Stefan Schantl A Positive Theory of Accounting Standard Properties, Regulatory Enforcement, and Firm Valuation Roland Königsgruber S13
Chair: Roland Königsgruber
Evgeny Petrov Voluntary Disclosure and Informed Trading Seung Lee S15
Jakob Infuehr Accounting conservatism and Convertible Debt Stefan Wielenberg S15
Chair: Stefan Wielenberg
Eva Labro A Framework for Conducting Numerical Experiments on Cost System Design Anna Rohlfing S9
Richard Saouma Allocating Non-Monetary Resources Tim Baldenius S9
Chair: Tim Baldenius

17:20       End of 1st workshop day

19:00      Conference Dinner (Restaurant ‘Kohlmanns’, Steinenberg 14. Take tram #11, direction ‘St-Louis Grenze’. Get out at ‘Barfüsserplatz’)

 June 23, 2017 – 2nd Research Workshop Day

08:30       Parallel sessions 4A, 4B

Speaker Title Discussant Room
Tim Baldenius Biased Boards Jörg Budde S13
Xiaojing Meng Board Expertise and Executive Incentives Pierre Liang S13
Chair: Pierre Liang
Jack Stecher Disclosure and Rollover Risk Jeroen Suijs S15
Jeroen Suijs Investor protection laws, investment horizons and  firm transparency Jeremy Bertomeu S15
Chair: Jeremy Bertomeu

10:10        Coffee break

10:30       Parallel sessions 5A, 5B, 5C

Speaker Title Discussant Room
Naomi Rothenberg Auditor Reputation Losses, Legal Liability Damages, and Standards Dirk Simons S13
Reinhard Schrank Audit Quality, Legal Liability and the Audit Market under Risk-Aversion Beatrice Michaeli S13
Chair: Beatrice Michaeli
Edwige Cheynel When Dye meets Verrecchia: a structural estimation of disclosure theory Hui Chen S15
Jie (Joyce) Tian Information Bias and Disclosure Anna Boisits S15
Chair: Anna Boisits
Marcel Haak One Set or Two Sets of Books: The Impact of a Strategic Tax Auditor Oliver Dürr S9
Nikolina Krneta Corporate Governance, Enforcement and CEO manipulation Xiaojing Meng S9
Chair: Xiaojing Meng

12:10        Lunch break

13:10        Parallel sessions 6A, 6B, 6C

Speaker Title Discussant Room
Elisabeth Plietzsch The Auditor’s Reputation and its Effect on Audit Quality and Audit Premia Naomi Rothenberg S13
Henrik Moser Dressing for the Occasion? Audit Quality in the Presence of Competition for New Clients Lucas Mahieux S13
Chair: Lucas Mahieux
Frederike Hinz Recurring Tasks in Forward Looking Incentive Contracts Christian Lukas S15
Anna Rohlfing-Bastian Incentives and the Delegation of Task Assignment Uli Schäfer S15
Chair: Uli Schäfer
Yufei Lin Conservatism and Business Cycle Asymmetry Eva Labro S9
Mark Penno The Rule-Like Attributes of Principle-Based Reporting Standards Georg Schneider S9
Chair: Georg Schneider

14:50       Coffee break

15:10        2nd keynote lecture (Ilan Guttman)

16:30       End of the 10th Accounting Research Workshop