Papers

Hard copies of the papers will not be distributed at the Conference

“The Role of Accounting in the Informal Economy”
Authors:  Marcela Aguilar, Gary Lind, and K. Ramesh
Discussant:  Rimmy Tomy

“Private Firms and the Economic Role of Accounting: A Review of Empirical Research”
Authors:  Darren Bernard and Andrew G. Sutherland
Discussant:  Lakshmanan Shivakumar

“Imperfect Expectations in Loan Loss Forecast”
Authors:  Sanjeev Bhojraj, Anya Kleymenova, Miao Liu, Yao Lu, and Partha Sengupta
Discussant:  Scott Liao

“Insider Trading After the 2022 Rule 10b5-1 Amendment”
Authors:  Sehwa Kim, Seil Kim, and Shiva Rajgopal
Discussant:  Robert Jackson

“Auditing Smart Contracts”
Authors:  Wayne Landsman, Evgeny Lyandres, Edward Maydew, Daniel Rabetti, and Che Zhang
Discussant:  Andreas Park

“Independence at What Cost? Regulation, Accounting Careers, and Human Capital
Authors:  Vivek Pandey, Xingyu Shen, Joanna Shuang Wu, and Xixi Xiao
Discussant:  Josh White

 

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