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The Accounting and Economics Society Annual Conference
Duke University May 15-16, 2026
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Friday May 15, 2026
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Time:Session:Room:
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11:30 - 12:50LunchJB Duke
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12:50 - 1:00WelcomeMcClendon
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1:00 - 2:30A1 Board Support, CEO (Mis)Reporting, and ScapegoatingSauer
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Author: Abhishek Ramchandani*
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Discussant: Rahul Menon (University of Alberta)
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Friendly Boards and Shareholder Short-Termism
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Authors: Carlos Corona, Tae Wook Kim, and Sang Wu
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Discussant: Lin Qiu (Purdue University)
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A2Tax Policy, Financial Frictions, and Firm Risk-Taking2008 MBA
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Author: Spyridon Gkikopoulos*
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Discussant: Edward Li (Baruch College)
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Disclosure under noisy information processing
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Authors: Jeremy Bertomeu, Edwige Cheynel*, and Peicong (Keri) Hu
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Discussant: Elyashiv Wiedman (the Hebrew University of Jerusalem)
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A3Separating Speculative and Fundamental Trading in Experimental Asset MarketsMosler
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Authors: Francisco Klapp and Radhika Lunawat*
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Discussant: Robert Bloomfield (Cornell University)
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How Peer Charitable Contribution Observability Can Reduce Inter-employee Trust
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Authors: Jeremy Douhit*, Zhiping (Kyle) Mao, Patrick Martin, and Wioleta Olczak
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Discussant: Daniel Cohen (Vanderbilt University)
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2:30 - 3:00BreakRand
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3:00-4:30B1More Feedback, Less Learning: The Disclosure TrapSauer
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Authors: Hui Chen and Jan Schneemeier*
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Discussant: Paul Fischer (University of Pennsylvania)
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Managerial Myopia, Voluntary Disclosure and Learning from Markets
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Author: Kyle Jung*
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Discussant: Yun Zhang (George Washington University)
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B2Opinion shopping and audit demand2008 MBA
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Authors: Joseph Gerakos*, Qiang Guo, Christopher Koch, and Aiyong Zhu
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Discussant: Lisa Yao Liu (Columbia University)
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Audit Regulation for Financially Constrained Firms
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Authors: Negin Attar-Niggemann, Volker Laux*, and Felix P. Niggemann
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Discussant: Shuming Zhang (New York University)
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B3Workload, Time Use and EfficiencyMosler
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Authors: Austin Sudbury, George Westerman, and Erina Ytsma*
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Discussant: TBD
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Reward Allocations in Teams:When Decision Autonomy Helps and When it Hurts
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Authors: Karl Schuhmacher*, and Martin Wiernsperger
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Discussant: Gurpal Sran (NYU)
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4:30 - 5:00BreakRand
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5:00 - 6:30C1Disclosure and Shareholder VotingSauer
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Authors: Hui Chen, and Shaoting Pi*
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Discussant: Ronghuo Zheng (University of Texas - Austin)
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Resource Allocation and Float Decisions: Balancing Short-term Pricing and Long-term Firm Performance
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Authors: Xue Jia*, and Sri S. Sridhar
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Discussant: Wenjie Xue (Hong Kong University)
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C2Resale Exposure, Managerial Short-Termism, and Contract Disclosure2008 MBA
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Authors: Carlos Corona, Zeqiong Huang*, and Tae Wook Kim
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Discussant: TBD
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Bounded misreporting costs
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Author: Judson Caskey*
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Discussant: Ulrich Schäfer (University of Vienna)
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C3Carbon Emissions Reporting, Investment Incentives and EfficiencyMosler
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Authors: Robert F. Gox*, and Alfred Wagenhofer
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Discussant: Hristiana Vidinova (University of Texas - Austin)
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When climate-risk disclosures reduce green investment and welfare
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Authors: Snehal Banerjee*, and Filipp Prokopev
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Discussant: Hao Xue (Duke University)
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6:30 - 8:30Cocktail and DinnerJB Duke
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Each session will have a 30 min presentation and 15 min discussion
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*Presenting Author
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The Accounting and Economics Society Annual Conference
Duke University May 15-16, 2026
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Saturday May 16, 2026
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Time:Session:Room:
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8:00 - 9:10BreakfastJB Duke
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9:10 - 10:00Keynote Speaker - Chandra Kanodia (University of Minnesota)
McClendon
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10:00 - 10:30BreakRand
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10:30 - 12:00D1Disclosure and Stock Market ParticipationSauer
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Authors: Kyle Jung*, and Kevin Smith
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Discussant: Raffi Indjejikian (University of Michigan)
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The Value of Silence: Voluntary Disclosure, Market Feedback, and Investment Efficiency
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Authors: Rishabh Aggarwal, and Irina Luneva*
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Discussant: Leifu Zhang (Hong Kong University of Science and Technology - Guangzhou)
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D2Are Diverse Audit Teams Better than Homogeneous Ones?General Motors
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Authors: Mingcherng Deng, Eunhee Kim, Tong Lu, and Minlei Ye*
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Discussant: Felix Niggemann (University of Zurich)
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 Asymmetric Relational Contract and Audit Market Competition
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Author: Minghe Zhou*
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Discussant: Eunhee Kim (Baruch College)
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D3Financial Disclosure, Knowledge Spillovers, and Corporate InnovationFormica
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Author: Lucas Mahieux*
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Discussant: Dian Jiao (Columbia University)
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Disclosure Policy and Endogenous Innovation Networks
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Authors: Li Azinovic-Yang, and Yuanzhen Lyu*
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Discussant: Ayung Tseng (University of California - Davis)
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12:00 - 1:30LunchJB Duke
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1:30 - 3:00E1Voluntary Disclosure, Legal Liability, and Audit QualitySauer
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Authors: Nisan Langberg, and Naomi Rothenberg*
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Discussant: Hyun Hwang (University of Texas - Austin)
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Auditor Reputation Traps and Entrenchments: A Dynamic Model of Audit Competition and Client Selection
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Authors: Mingcherng Deng, Sebastian Kronenberger, and Elisabeth Plietzsch*