Angela Gore, University of Oregon (Sept. 8) Why do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings
Steven Huddart, Pennsylvania State University (Sept. 22) An Optimal Contracting Approach to Earnings Management
Uday Chandra, University at Albany (Oct. 6) The Information Content of Private Debt Placements
Yan Zhang, University of Binghamton (Nov. 3) Internal Control Weaknesses and Client Risk Management
William Kross, Purdue University (Nov. 16) The Voluntary Disclosure of Cash Flows Information in Earnings Announcements and the Market Valuation of Earnings Surprises
C. Agnes Cheng, University of Houston (Dec. 5) Persistence of Accruals and Cash Flows in Predicting Future Cash Flows
Spring 2007
Marie Blouin, University at Buffalo doctoral student (Jan. 19) What Types of Firms Send a Clear Signal in the MD&A? Determinants of Annual Report Readability
Adam Koch, Carnegie-Mellon University (Jan. 19) Once Bitten, Twice Shy: The Relation Between Outcomes of Earnings Guidance and the Provision of Subsequent Guidance
Joseph Comprix, Arizona State University (Feb. 23) Pension Plan Accounting Estimates and the Freezing of Defined Benefit Pension Plans
Boochun Jung, University of Colorado at Boulder (March 2) Information Asymmetry and the Relations between Dividend Increases ,Risk and Expected Future Earnings Changes
Chan Li, University of Kansas (March 9) Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going Concern Opinions
Yuan Xie, Tulane University (March 19) The Market Effects of Breaking a String of Meeting or Beating Analysts’Expectations: Downward Revision of Future Cash Flows or Increase in Cost of Equity Capital?
Glyn Winterbotham, University of Oklahoma (March 23) Predicting Future Corporate Earnings with Industry and Geographic Segment Disclosures
Paul Zarowin, New York University (May 2) Capitalization vs Expensing of R&D and Earnings Management
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