Registration

Call for Papers

Program

Keynote Speaker

Mohan Venkatachalam

What have participants said?

  • “One can tell that someone really thought about how to design the conference experience. From excellent comments from reviewers upon submission and re- view of papers, food vouchers for breakfast and lunch that provided excellent networking with other participants, good keynote speaker, interesting presenta- tions, and good poster presentations. The first day social provided bountiful food and drink with another great opportunity to network with others.”
  • “I truly like the conference! It was a great opportunity for networking and the presented papers were very interesting. I hope I can come back next year. Thanks to all of the organizers for their great work!”
  • “My discussant was very constructive and thorough, and the overall quality and caliber of the participants was outstanding. It makes it an amazing conference when you can attract such amazing people.”
  • “One can tell that someone really thought about how to design the conference experience. From excellent comments from reviewers upon submission and review of papers, food vouchers for breakfast and lunch that provided excellent networking with other participants, good keynote speaker, interesting presentations, and good poster presentations. The Polynesian Cultural Center was a great way to provide a good exposure to Hawaii for first time visitors. The first day social provided bountiful food and drink with another great opportunity to network with others.”
  • “High quality papers presented, paper discussants also exceeded my expectations! The panel discussion on cryptocurrencies was very relevant. I wish that there was more time for that one. Kudos on bringing in Mike McGuire. His talk on accounting disruption was also relevant. Overall, I generated excellent research ideas. Thank you to the faculty and the students that organized and executed this conference and I hope to be able to attend again next year.”
  • “I applaud the organizers of the conference for a job well done. I think everything was done well and professionally. Personally, I enjoyed many of the papers, the discussions, and the networking opportunities. The hospitality was Hawaiian!”
  • “Thank you very much for organizing a terrific conference. I learned a lot and established connections with other scholars in my field.”
  • “The conference is geographically positioned well to bring in researchers from locations that often do not do mainstream, archival or experimental research. The few sessions I attended with these researchers were very insightful as they brought in very different ideas than the typical archival and experimental researchers bring in.”
  • “The less expensive housing option at Lincoln Hall made it possible for me to attend. The food caterer was incredible. The quality of paper was very good. The location in Oahu was very nice because there is so much for people to do, whether they like nature, culture, food, or tourist sites like museums, monuments, etc…The students working at the conference were very intelligent and helpful. I imagine the experience interacting with professors from around the world was good for them as well.”
  • “Good selection of papers, well organized sessions, good housing options — I was pretty much happy with the whole thing”
  • “This conference was probably in my top 3 conferences of my 35 year career! Great work!”

PROGRAM

Download the Program

Saturday, January 2, 2027

6:00 pm – 8:00 pmHARC Organizing Committee Meeting (location pending)

Sunday, January 3, 2027

7:00 am – 10:00 amRegistration (continues throughout the day)
7:00 am – 7:40 amBreakfast (location pending)
7:30 am – 8:00 amHawaiian kīpaepae (welcoming ceremony)
8:00 am – 8:15 amOpening remarks
8:15 am – 8:55 amKeynote speaker: Mohan Venkatachalam

Mohan Venkatachalam

R.J. Reynolds Professor of Business Administration
Fuqua School of Business, Duke University

About the keynote speaker

9:00 am – 10:35 amConcurrent sessions A1–A10
A1FAR4-2: Environmental Policy, Disclosure, and Contracting

Room: KK

Track: FAR4-2

Moderator: Ching-Chuan (David) Wang

A2FAR5: Session 1

Room: LL

Track: FAR5

Moderator: Ibrahim Bawaneh

A3FAR9: Information issues in innovation

Room: MM

Track: FAR9

Moderator: Yelin Hu

A4OTHER: Information Infrastructure: Industry Classification Data and Global Standard Setting

Room: NN

Track: OTHER

Moderator: Leila Peyravan

A5ETech: Information Production in Digital Markets: Prediction Markets, Position Disclosure, and News Algorithms

Room: OO

Track: ETech

Moderator: Summer Zhao

A6FAR6: Supervisory Oversight, Regulatory Transparency, and Bank Behavior

Room: PP

Track: FAR6

Moderator: Laurel Mazur

A7THEO: Disclosure

Room: QQ

Track: THEO

Moderator: Jack Stecher

A8FAR4-1: Skills, Signaling, and Talent Allocation

Room: RR

Track: FAR4-1

Moderator: Enshuai Yu

A9FAR7: Pensions, Leases, and Debt Contracting

Room: SS

Track: FAR7

Moderator: Berk Yayvak

A10FAR8: Geopolitical Risk, Trade, and Cross-Border Regulation

Room: TT

Track: FAR8

Moderator: Hsiu Wei Chang

10:35 am – 10:45 amNetworking and coffee break
10:45 am – 12:30 pmConcurrent sessions B1–B10
B1FAR2-2: Geopolitical Risk, Trade Frictions, and Corporate Responses

Room: KK

Track: FAR2-2

Moderator: Mengjie Xu

B2AUD: Auditor Judgment, Ability, and Accountability: Competition, CPA Exam Performance, and SAS 136

Room: LL

Track: AUD

Moderator: Zachery (Ziqi) Ma

B3FAR9: Innovation, Disclosure, and Regulation

Room: MM

Track: FAR9

Moderator: Ashish Ochani

B4OTHER: Accounting and Macroeconomics

Room: NN

Track: OTHER

Moderator: Ruining (Grace) Li

B5ETech: AI in the Firm: Disclosure, Monitoring, and Fraud Detection

Room: OO

Track: ETech

Moderator: Valerie Zhang

B6FAR6: Bank Lending Behavior under Regulatory, Compliance, and Institutional Constraints

Room: PP

Track: FAR6

Moderator: Collin Whitmore

B7THEO: Signal jamming and misdirection

Room: QQ

Track: THEO

Moderator: Abhishek Ramchandani

B8FAR4-1: Disclosure Mandates and Regulatory Compliance

Room: RR

Track: FAR4-1

Moderator: Fred Asante

B9FAR7: Banks, Regulators, and Private Credit

Room: SS

Track: FAR7

Moderator: Laurel Mazur

B10FAR8: Real Effects of Regulation and Systems

Room: TT

Track: FAR8

Moderator: Will Anding

12:30 pm – 1:10 pmLunch break
1:15 pm – 3:00 pmConcurrent sessions C1–C10
C1FAR2-2: Management and Corporate Disclosure Decisions

Room: KK

Track: FAR2-2

Moderator: Nick Hirner

C2AUD: Determining Audit Quality

Room: LL

Track: AUD

Moderator: Syrena Shirley

C3FAR3: Regulatory Mandates: Disclosure and Compensation Design

Room: MM

Track: FAR3

Moderator: Mike Dambra

C4MAN: Employee Incentives, Cooperation, and Wellbeing

Room: NN

Track: MAN

Moderator: Timothy Shields

C5ETech: Crypto Assets: Analyst Disclosure and Collateral

Room: OO

Track: ETech

Moderator: Botir Kobilov

C6FAR6: Information Dynamics, Market Processing, and Bank Financial Reporting

Room: PP

Track: FAR6

Moderator: Chundan Lan

C7THEO: Coordination and relative performance evaluation

Room: QQ

Track: THEO

Moderator: Lei Zhao

C8FAR4-1: AI and Human Capital in Corporate Reporting

Room: RR

Track: FAR4-1

Moderator: Tongzhou Zhou

C9FAR7: Syndicated Loans: Renegotiation, Disclosure, and Verification

Room: SS

Track: FAR7

Moderator: Xiangyu Li

C10FAR8: Mergers, Acquisitions, and Divestitures

Room: TT

Track: FAR8

Moderator: Muskan Chawla

3:00 pm – 3:15 pmNetworking and coffee break
3:15 pm – 5:00 pmConcurrent sessions D1–D10
D1FAR2-2: Information Processing and Investor Attention I

Room: KK

Track: FAR2-2

Moderator: Rachel Flam

D2AUD: Integrity, Reputation, and Enforcement

Room: LL

Track: AUD

Moderator: Jing Pan

D3FAR3: Ownership, Compensation, and Reporting Quality

Room: MM

Track: FAR3

Moderator: Zac Wiebe

D4MAN: Supply Chain Relationships, Governance, and Incentive Contracting

Room: NN

Track: MAN

Moderator: Hangu Chen

D5Algo/ML/GenAI: Human Expertise and AI-Assisted Decisions

Room: OO

Track: Algo/ML/GenAI

Moderator: William Ciconte

D6FAR1: Social Media, Retail Investors, and Price Discovery

Room: PP

Track: FAR1

Moderator: Angie Pae

D7Tax: Tax Transparency, Disclosures, and Governance

Room: QQ

Track: Tax

Moderator: Adam Manlove

D8FAR4-1: Disclosure Regulation and Labor Market Outcomes

Room: RR

Track: FAR4-1

Moderator: Elizabeth Tori

D9FAR7: Information and Monitoring in Municipal Finance

Room: SS

Track: FAR7

Moderator: Jacob Ott

D10FAR8: Regulatory Scrutiny and Firm Responses

Room: TT

Track: FAR8

Moderator: Mengjie Xu

Monday, January 4, 2027

7:30 am – 8:25 amBreakfast (location pending)
8:30 am – 10:15 amConcurrent sessions E1–E10
E1FAR2-2: Corporate Relationships, Information Sharing, and Supply Chain Commitments

Room: KK

Track: FAR2-2

Moderator: Runwu Jia

E2AUD: Accountability Beyond Public Companies: Government Audit Procurement, Big 4 Gatekeepers, and Conservation Easements

Room: LL

Track: AUD

Moderator: Alice Lee

E3FAR3: Evolving Informativeness and Valuation of Earnings

Room: MM

Track: FAR3

Moderator: Brett Campbell

E4MAN: Organizational Structure, Career Development, and Employee Retention

Room: NN

Track: MAN

Moderator: In Gyun Baek

E5Algo/ML/GenAI: Machine Learning, Managers and Financial Reporting

Room: OO

Track: Algo/ML/GenAI

Moderator: Ruining (Grace) Li

E6FAR1: Analyst Learning

Room: PP

Track: FAR1

Moderator: Chundan Lan

E7Tax: Tax Enforcement, Audits, and Compliance Strategies

Room: QQ

Track: Tax

Moderator: Anh Nguyen

E8FAR2-1: Corporate Reputation, Public Scrutiny, and Stakeholder Responses

Room: RR

Track: FAR2-1

Moderator: Ching-Chuan (David) Wang

E9AUD: Audit Fees: Financial Literacy, IPO Risk, and Anti-Corruption Intensity

Room: SS

Track: AUD

Moderator: Jian Zhou

Papers in this session were accepted without discussants.

E10FAR8: Corporate Governance and Shareholder Voice

Room: TT

Track: FAR8

Moderator: Tendai Masaya

10:15 am – 10:30 amNetworking and coffee break
10:30 am – 12:15 pmConcurrent sessions F1–F10
F1FAR2-2: Information Processing and Investor Attention II

Room: KK

Track: FAR2-2

Moderator: Christopher Small

F2AUD: Audit Partners: Client Matches, Pay, and Style

Room: LL

Track: AUD

Moderator: Eric Rapley

F3FAR3: Detecting Deception: Signals of Disclosure Credibility

Room: MM

Track: FAR3

Moderator: Summer Zhao

F4MAN: Executive Compensation, Performance Targets, and Benchmarking

Room: NN

Track: MAN

Moderator: Jenny Kim

F5Algo/ML/GenAI: Generative AI, Earnings News and Investor Decisions

Room: OO

Track: Algo/ML/GenAI

Moderator: Leonard Yang Liu

F6FAR1: Analysts as Monitors

Room: PP

Track: FAR1

Moderator: Haizhu Hong

F7Tax: Labor, Technology, and Human Capital in Tax and Accounting

Room: QQ

Track: Tax

Moderator: Jeff Gramlich

F8FAR2-1: Environmental Disclosure Regulation and Corporate Responses

Room: RR

Track: FAR2-1

Moderator: Jesse Chan

F9AUD: Audit Professionals: Retention, Advancement, and Wealth Shocks

Room: SS

Track: AUD

Moderator: Reza Espahbodi

Papers in this session were accepted without discussants.

F10FAR8: Financial Advisors: Conflicts and Misconduct

Room: TT

Track: FAR8

Moderator: Kyoungwon Kim

12:15 pm – 1:15 pmLunch break
1:15 pm – 3:00 pmConcurrent sessions G1–G10
G1FAR2-2: Competitive Pressures, Information Spillovers, and Trade Secrets

Room: KK

Track: FAR2-2

Moderator: Ching-Chuan (David) Wang

G2AUD: Accounting Talent: Pipeline, Mobility, and Moves to Industry

Room: LL

Track: AUD

Moderator: Jade Chen

G3FAR3: Real Effects of Accounting Recognition and Presentation

Room: MM

Track: FAR3

Moderator: Nick Hirner

G4MAN: Accounting Functions, Organizational Roles, and Corporate Decisions

Room: NN

Track: MAN

Moderator: Matteo Molinari

G5Algo/ML/GenAI: Generative AI, Disclosure and Information Limits

Room: OO

Track: Algo/ML/GenAI

Moderator: Tongzhou Zhou

G6FAR1: Analyst Information Acquisition from Management

Room: PP

Track: FAR1

Moderator: Summer Zhao

G7Tax: International Taxation, Offshore Accounts, and Profit Shifting

Room: QQ

Track: Tax

Moderator: Jillian Adams

G8FAR2-1: ESG Information, Credibility, and Investor Decisions

Room: RR

Track: FAR2-1

Moderator: Xiangyu Li

G9FAR4-3: ESG and Regulation

Room: SS

Track: FAR4-3

Moderator: Kyoungwon Kim

G10FAR8: Regulating Competition and Profitability

Room: TT

Track: FAR8

Moderator: Alice Lee

3:00 pm – 3:15 pmNetworking and coffee break
3:15 pm – 5:00 pmConcurrent sessions H1–H10
H1AUD: Auditors and Capital Market Information

Room: KK

Track: AUD

Moderator: Natalya Khimich

Papers in this session were accepted without discussants.

H2AUD: Audit Reports and Assurance Regimes: CAMs, Internal Control, and Single Audits

Room: LL

Track: AUD

Moderator: Thomas Carment

H3FAR3: Mechanisms of Earnings Management and Discretion

Room: MM

Track: FAR3

Moderator: Frank Heflin

H4MAN: Sustainability Incentives, Financial Resources, and Corporate Adaptation

Room: NN

Track: MAN

Moderator: Zachery (Ziqi) Ma

H5Algo/ML/GenAI: Generative AI: Bias and Information Intermediation

Room: OO

Track: Algo/ML/GenAI

Moderator: Valerie Zhang

H6FAR1: Incentives, Coworkers, and Analyst Research

Room: PP

Track: FAR1

Moderator: Charlie Chang

H7Tax: Tax Uncertainty, Geopolitics, and Corporate Investment

Room: QQ

Track: Tax

Moderator: Trent Krupa

H8FAR2-1: Sustainability Disclosure and Fund Behavior

Room: RR

Track: FAR2-1

Moderator: Enshuai Yu

H9FAR4-3: ESG and Performance

Room: SS

Track: FAR4-3

Moderator: Xinjie Ma

H10FAR8: Information Intermediaries: Analysts and the Business Press

Room: TT

Track: FAR8

Moderator: Neil Hwang

5:30 pm – 7:30 pmHARC reception (Library Lānai, UH Hilo)

Tuesday, January 5, 2027

7:30 am – 8:25 amBreakfast (location pending)
8:30 am – 10:15 amConcurrent sessions I1–I7
I1FAR1: Analyst Forecasts, Incentives, and Deal Information

Room: KK

Track: FAR1

Moderator: Rachel Flam

Papers in this session were accepted without discussants.

I2FAR2-1, FAR4-3: ESG Disclosure Language and Interpretation

Room: LL

Tracks: FAR2-1, FAR4-3

Moderator: Xueyan Bai

Papers in this session were accepted without discussants.

I3FAR4-1: Careers, Mobility, and Hiring Incentives

Room: MM

Track: FAR4-1

Moderator: Yiling Shen

Papers in this session were accepted without discussants.

I4FAR4-2, FAR2-1: Sustainability Signals and Real Environmental Outcomes

Room: NN

Tracks: FAR4-2, FAR2-1

Moderator: Shawn Kim

Papers in this session were accepted without discussants.

I5Algo/ML/GenAI, FAR1: Generative AI and Information Quality

Room: OO

Tracks: Algo/ML/GenAI, FAR1

Moderator: Sean Song

Papers in this session were accepted without discussants.

I6MAN, FAR4-1: Workforce Pressures and Organizational Responses

Room: PP

Tracks: MAN, FAR4-1

Moderator: Haozheng Wang

Papers in this session were accepted without discussants.

I7FAR2-2, FAR9: Information Access, Expertise, and Capital Allocation

Room: QQ

Tracks: FAR2-2, FAR9

Moderator: Mary Lee

Papers in this session were accepted without discussants.

10:15 am – 10:30 amNetworking and coffee break
10:30 am – 12:15 pmConcurrent sessions J1–J5 and J7
J1FAR9: Goodwill, Acquisition Accounting, and Market Consequences

Room: KK

Track: FAR9

Moderator: You-il (Chris) Park

Papers in this session were accepted without discussants.

J2FAR1, FAR2-1: Disclosure Interpretation and Investor Judgments

Room: LL

Tracks: FAR1, FAR2-1

Moderator: Kari Mitchell

Papers in this session were accepted without discussants.

J3FAR2-2, MAN, OTHER: Interfirm Contracts, Managerial Incentives, and Financial Decisions

Room: MM

Tracks: FAR2-2, MAN, OTHER

Moderator: Jaemin Kwon

Papers in this session were accepted without discussants.

J4MAN: Compensation, Motivation, and Performance

Room: NN

Track: MAN

Moderator: Han-Up Park

Papers in this session were accepted without discussants.

J5FAR6, THEO, FAR7: Bank Risk, Monitoring, and Contract Design

Room: OO

Tracks: FAR6, THEO, FAR7

Moderator: Clemens Lauer

Papers in this session were accepted without discussants.

J7FAR7, Algo/ML/GenAI: Measurement and Prediction in Capital Markets

Room: QQ

Tracks: FAR7, Algo/ML/GenAI

Moderator: Thomas Carment

Papers in this session were accepted without discussants.

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7:00 am – 10:00 am | Registration (Continues Throughout the Day)
7:00 am – 7:40 am | Breakfast (Catered, Shidler College of Business)
7:50 am – 8:00 am | Welcome

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8:00 am – 8:10 am | Opening Remarks

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8:10 am – 8:55 am | Keynote Speaker: Robert Bushman

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9:00 am – 10:35 am | Concurrent Sessions 1 (A1–A10)
A1 — Track: FAR2: Disclosures and Consumers

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A2 — Track: FAR2: Management Guidance

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A3 — Track: FAR4: ESG Reporting, Climate, and the Real Economy

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