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The Accounting and Economics Society Annual Conference
Columbia University August 8-9, 2025
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Friday Aug 8, 2025
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Time:Session:Room:
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11:45 - 1:00Lunch Kravis 1040
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1:00 - 1:10WelcomeKravis 1040
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1:10 - 2:00Keynote Speaker - Thomas Hemmer (Rice University)
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2:00 - 2:30BreakKravis 1040
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2:30 - 4:00A1Learning and the Optimal Frequency of Mandatory DisclosureKravis 1010
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Author(s): Seung Lee* and Ivan Marinovic
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Discussant: Felix Feng (University of Washington)
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Sequential Voluntary Disclosure
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Author: Dian Jiao
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Discussant: Masako Darough (Baruch College)
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A2Deception for the goodKravis 1070
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Authors: Joaquin Peris* and Sang Wu
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Discussant: Eti Einhorn (Tel Aviv University)
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On Humans and AI: A Financial Reporting Dilemma
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Authors: Jeremy Bertomeu, Edwige Cheynel*, Radhika Lunawat and Mario Milone
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Discussant: John Barrios (Yale Univesity)
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A3Revealing Client Names in Inspection ReportsKravis 1080
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Authors: Negin Attar-Niggemann*, Volker Laux, Felix P. Niggemann
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Discussant: Elisabeth Plietzsch (BI Norwegian Business School)
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The Importance of Audit Partner-Client Matches in Explaining Audit Quality and Fees
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Authors: Daniel Aobdia* and Jing Pan
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Discussant: Joseph Gerakos (Dartmouth College)
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4:00 - 4:30BreakKravis 1040
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4:30 - 6:00B1Deposit Franchise RunsKravis 1010
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Authors: Itamar Drechsler, Alexi Savov*, Philipp Schnabl and OlivierWang
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Discussant: Felipe Varas (University of Texas at Dallas)
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Optimal Communication in Banking Supervision
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Authors: Jeong Ho (John) Kim*, Kyungmin Kim, Victoria Liu, Noam Tanner
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Discussant: Keri Hu (Hong Kong University)
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B2The Real Effects of Lending Relationship Disruptions: Evidence from Bank MergersKravis 1070
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Author(s): Xiapeng Song, Aluna Wang* and Tong Wang
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Discussant: Phil Berger (University of Chicago)
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The Shadow Price of “Public” Information
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Authors: Ed deHaan, Chanseok Lee*, Miao Liu and Suzie Noh
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Discussant: Anya Kleymenova (The Federal Reserve)
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B3Board Composition and Implicit Team IncentivesKravis 1080
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Authors: Masako Darrough, Eunhee Kim, Sandra K. Kronenberger and Sebastian Kronenberger*
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Discussant: Felix Niggemann (University of Zurich)
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Conformity and Leadership in Organizations
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Authors: Shunsuke Matsuno (Columbia University)
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Discussant: Eunhee Kim (Baruch College)
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6:00 - 8:30Cocktail and DinnerKavis 1040
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*Presenting Author
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The Accounting and Economics Society Annual Conference
Columbia University August 8-9, 2025
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Saturday Aug 9, 2025
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Time:Session:Room:
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8:00 - 9:00BreakfastKravis 1040
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9:00 - 10:30C1Economic Effects of Sustainability Reporting Regulation When Investor Awareness is EndogenousKravis 1010
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Authors: Martin Klösch and Stefan F. Schantl*
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Discussant: Hao Xue (Duke University)
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ESG metrics in Executive Compensation: a Multitasking Approach
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Authors: Vikas Agarwal, Manish Jha*, Juan Pedro Gomez, and Kasra Hosseini
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Discussant: Lin Qiu (Purdue University)
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C2Deal Sourcing and Operations ManagementKravis 1070
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Authors: Felix Feng, Henry Friedman, Beatrice Michaeli*, Kaichiu Yang
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Discussant: Raffi Indjejikian (University of Michigan)
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Accounting Classification Entropy: Measuring Information of Accounting Classification
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Authors: Nan Li, Pierre Jinghong Liang, Jane Jae Yeon Pyo*, Gaoqing Zhang
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Discussant: Haijin Lin (University of Houston)
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A critical evaluation of loss aversion as the determinant of effort in compensation framingKravis 1080
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Author(s): Timothy Shields* and James Wilhelm
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Discussant: Karl Schuhmacher (Emory University)
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Authors: Agata Farina* and Mario Leccese
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Hiding a Flaw? Experimental Evidence on Multi-Dimensional Information DisclosureDiscussant: Pierre Liang (Carnegie Mellon University)
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10:30 - 11:00BreakKravis 1040
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11:00 - 12:30D1Dynamic Voluntary Disclosure and Investment EfficiencyKravis 1010
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Authors: Ilan Guttman, Xiaojing Meng and Shuming Zhang*
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Discussant: Paul Fischer (University of Pennsylvania)
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The Curtaining Strategy
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Authors: Eti Einhorn, Tsahi Versano and Elyashiv Wiedman*
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Discussant: Irina Luneva (New York University)
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D2Mandatory Disclosure of Innovation Failure and VC InvestmentKravis 1070
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Author: Pu Gu
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Discussant: Xiumin Martin (Washington University, St. Louis)
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Long-Run Economic Consequences of Firm Avoidance in the Threshold Regulation for Financial Reporting
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Authors: Yu Cao and Lisa Yao Liu*
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Discussant: Chongho Kim (Seoul National University)
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D3Real Effects of Information Processing CostsKravis 1080
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Authors: Hyun Hwang*, Eunhee Kim and Volker Laux
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Discussant: Hui Chen (University of Zurich)
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Rational Inattention and Social Value of Standardization
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Authors: Peicong (Keri) Hu, Sang Wu*
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Discussant: Lin Nan (Purdue University)
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12:30 - 2:00LunchKravis 1040
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2:00 - 3:30E1The Impact of Financing Constraints on Founder Replacement and Performance ManipulationKravis 1010
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Authors: Volker Laux (University of Texas at Austin)*
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Discussant: Moritz Hiemann (Bocconi University)
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The Consequences of Credit Insurance for Monitoring, Effort, and Firm Value.
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Authors: Tyler Atanasov*, Rahul Menon, Lin Nan
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Discussant: Stefan Huber (University of Pennsylvania)