Centro Congressi "Federico II" 
Address: Via Partenope 36, Naples, 80121, Italy

GROUND FLOOR:
Hall (Registration desk)
ROOM A, ROOM B, ROOM C (Concurrent sessions)
Toilette

FIRST FLOOR:
ROOM "MAGNA" (Plenary, Concurrent, Panel sessions and speeches)
ROOM "RISTORO" (Coffee and Lunch Breaks)
Toilette

                               DAY 1 – SUNDAY, JULY 7

06:00 pm – 08:00 pm: PRE-REGISTRATION AND WELCOME APERITIF
Hall, Ground floor

                              DAY 2 – MONDAY, JULY 8

08:15 am – 08:45 am: REGISTRATION

Hall, Ground floor 

08:45 am – 09:00 am: WELCOME SPEECH
ROOM "MAGNA", 1st floor

Matteo Lorito, Rector of the University of Naples "Federico II"
Adele Caldarelli, Dean of the Department of Economics, Management, Institutions, University of Naples "Federico II"

Xiao-Jun Zhang, Chief editor, JAAF, University of California, Berkeley

Alessandra Allini, Chair of the Conference, University of Naples "Federico II"
Marco Maffei, Chair of the Conference, University of Naples "Federico II"

09:00 am – 10:00 am: PLENARY PAPER SESSION 1
ROOM "MAGNA", 1st floor

Chair: Marco Maffei, University of Naples "Federico II"

Accounting Fundamentals Explain the Size Premium in Stock Returns and its Variation over Time
Stephen Penman, Columbia University
Francesco Reggiani, Free University of Bozen-Bolzano

Discussant: Cheng (Colin) Zeng, Hong Kong Polytechnic University

10:00 am – 11:00 am: PLENARY PAPER SESSION 2
ROOM "MAGNA", 1st floor

Chair: Marco Maffei, University of Naples "Federico II"

Divestitures, Classification Uncertainty, and Stock Market Mispricing
Charles Kang, University of Hong Kong
Steve W. Lin, University of Memphis

Discussant: Isabel Wang, Michigan State University

11:00 am – 11:30 am: COFFEE BREAK
ROOM "RISTORO", 1st floor

11:30 am – 01:00 pm: CONCURRENT SESSION 1

ROOM "MAGNA", 1st floor
Chair: Stephani Mason, DePaul University

Don't Discount Me Too Much. European Evidence on Private Targets' Valuation in M&As
Flavio Spagnuolo, University of Naples "Federico II"
Belén Gill-de-Albornoz, Universitat Jaume I

Social Capital and Value Creation in Mergers and Acquisitions
Yan Yan, Queens College, City University of New York
Jing Dai, Southwestern University of Finance and Economics
Mingcherng Deng, Baruch College, City University of New York

Managerial Narcissism, Disclosure Tone, and Post-M&A Performance: Evidence from Japan
Yoshiaki Amano, Kyoto University

Information Disclosure, Production Efficiency, and Stock Liquidity
Li-Yu Chen, National Sun Yat-sen University
Yi-Mien Lin, National Chung Hsing University

ROOM A, Ground floor
Chair: Ruby Lee, University of Florida

Flight to Environmental, Social, and Governance Transparency: Evidence from Foreign Government Procurement Contracts
Chengzhu Sun, Hong Kong Polytechnic University
Yongtae Kim, Santa Clara University
Yi Xiang, Hong Kong Polytechnic University
Cheng (Colin) Zeng, Hong Kong Polytechnic University

Do Firms Pollute More after Going Public? Evidence from Hydraulic Fracturing Operators
Jin Zhang, Monash University
Wen He, Monash University
Yile (Anson) Jiang, University of Melbourne

The Role of Voluntary Reporting Standards in ESG Reporting
Hussnain Bashir, Norwegian School of Economics
David Ogudugu, Norwegian School of Economics
Ibrahim Pelja, Norwegian School of Economics

The Mix of Soft and Hard Information in Voluntary ESG Reports
Disen Huang, Rutgers Business School

ROOM B, Ground floor
Chair: Jeffrey Callen, University of Toronto

Attention Allocation, Salience Effect, and Market Response to Information Shocks: The Case of Earnings Announcements
Kevin X. Zhu, Xi'an Jiaotong-Liverpool University
Warren Bailey, Cornell University
Huiwen Lai, City University of Hong Kong

Sentiment Analysis of R&D-related Disclosures in 10-K Filings: Effects on R&D Growth and Future Earnings
Sheng-Feng Hsieh, National Taiwan University

Market Reaction to EU CRD IV Regulation in the Banking Industry
Sara Longo, Free University of Bozen-Bolzano
Michele Fabrizi, University of Padova
Antonio Parbonetti, University of Padova

Documenting the Undocumented: The Impact of Employment Verification Mandates on Government Borrowing Costs
Lei Li, Hong Kong Polytechnic University
Liwei Weng, Hong Kong Polytechnic University
Lixin (Nancy) Su, Hong Kong Polytechnic University
Cheng (Colin) Zeng, Hong Kong Polytechnic University

ROOM C, Ground floor
Chair: Suning Zhang, Iowa State University

The Effects of Firm Location on Non-GAAP Disclosure
Erik Devos, University of Texas at El Paso
Yun Fan, University of Oklahoma
Yun Ke, University of Texas at El Paso
Jiwoo Seo, Tarleton State University

Every Cloud Has a Silver Lining: LDA Analysis of Negative Book Value Firms' Investment
Sha Zhao, Oakland University
Rong Huang, Fudan University
John Shon, Fordham University
Yuxuan Wang, Fudan University

Information Spillovers and Firm Geographic Dispersion: Evidence from Local Stock Return Comovement
R. Jared DeLisle, Utah State University
Andrew Grant, University of Sydney
Ruiqi Mao, University of Sydney

Accounting Comparability and Labor-Related Misconduct
Mariem Khalifa, Zayed University
Prabashi Dharmasiri, RMIT University
Volkan Muslu, University of Houston
Mohammed Aminu Sualihu, Zayed University

01:00 pm – 02:00 pm: LUNCH BREAK
ROOM "RISTORO", 1st floor

02:00 pm – 02:45 pm: PANEL SESSION
ROOM "MAGNA", 1st floor
Chair: Sasson Bar-Yosef, Hebrew University of Jerusalem

JAAF: Past, Present and Future
Jeffrey Callen, University of Toronto
Joshua Ronen, New York University
Bharat Sarath, Rutgers Business School
Xiao-Jun Zhang, University of California, Berkeley

02:45 pm – 03:45 pm: PLENARY PAPER SESSION 3
ROOM "MAGNA", 1st floor

Chair: Gianluca Ginesti, University of Naples "Federico II"

Strategic Similarity and Investment Efficiency
Lin-Hui Yu, National Taiwan University
Hsihui Chang, Drexel University
Rong-Ruey Duh, Thunghai University
Yaou Zhou, Montclair State University

Discussant: Raj Mashruwala, University of Calgary

03:45 pm – 04:00 pm: COFFEE BREAK
ROOM "RISTORO", 1st floor

04:00 pm – 05:30 pm: CONCURRENT SESSION 2

ROOM "MAGNA", 1st floor
Chair: Hemang Desai, SMU Cox School of Business

Does the COVID-19 Pandemic Affect Audit Fees, Reporting Lags, and Quality?
Yi-Hung Lin, Monash University
Hua-Wei Huang, National Cheng Kung University
Ya-Chih Yang, National Cheng Kung University

International Diversity and Financial Reporting Quality
Zhonghua Zhang, Washington State University
Chase Potter, Washington State University

Do Data Breaches Affect the Quality of Corporate Investment Decisions?
Mohammed Aminu Sualihu, Zayed University
Sabri Boubaker, EM Normandie Business School
Mariem Khalifa, Zayed University
Ali Sheikhbahaei, Monash University

How Valuation Specialists Influence Fair Values of High Discretion Complex Estimates
Kerri-Ann Sanderson, Bentley University
Stephani A. Mason, DePaul University
Dereck Barr Pulliam, University of Louisville
Jennifer R. Joe, Virginia Tech

ROOM A, Ground floor
Chair: Sally Mingle Yorke, Hong Kong Metropolitan University

Effect of Audit-Firm Membership in Non-BIG Four Accounting Association on Tax Planning - International Evidence
Chia-Hsiang Weng, National Chengchi University
Chih-Chieh Hsieh, NEOMA Business School

Tax Losses and Firm's Emergence from Bankruptcy. Evidence from US Firms Filing Under Chapter 11
Giulio Greco, University of Pisa
Alessandro Gabrielli, University of Pisa

The Consequences of Audit Partner Narcissism: Evidence from The UK Market
Pietro Perotti, University of Bath
Mara Cameran, Bocconi University
Peiwei Lyu, University of Stirling

Do Higher Auditor Fees Affect Financial Reporting Quality? Evidence from U.S. Banks
Martina Prisco, University of Naples "Federico II"
Alessandra Allini, University of Naples "Federico II"
Riccardo Macchioni, University of Campania "Luigi Vanvitelli"
David A. Ziebart, University of Kentucky

ROOM B, Ground floor
Chair: Rong Zhao, University of Calgary

Accounting for Internal Value Creation - Using the Balanced Scorecard Framework
Mark Anderson, University of Calgary
Soonchul Hyun, University of North Carolina Greensboro
Natalie Valle, University of Calgary

Implementing Robotic Process Automation in Accounting: A Case Study in Taiwan
Sheng-Feng Hsieh, National Taiwan University
Shih-Hsiang Hung, National Taiwan University

Do Machine-Readable Disclosures Facilitate Regulatory Scrutiny? Evidence from SEC Comment Letters
Qiang Wu, Hong Kong Polytechnic University
Emma Xin Xu, Hong Kong Polytechnic University
Ben Wang, Hong Kong Polytechnic University
Liwei Weng, Hong Kong Polytechnic University

Cash Flow Management and Chapter 11 among US Listed Firms
Davide Arrighi, University of Milan "Cattolica del Sacro Cuore"
Angela Kate Pettinicchio, University of Milan "Cattolica del Sacro Cuore"

ROOM C, Ground floor
Chair: Erik Devos, The University of Texas at El Paso

Inequality Grows in Silence: The Impact of Newspaper Closures on CEO- Worker Pay Disparity
Cheng (Colin) Zeng, Hong Kong Polytechnic University
Jie Chen, University of Leeds
Yang Gao, University of Exeter

Lending Decisions Based on Creditors' Utility
Jelena Radovanovic, Vienna University of Economics and Business
Christian Hass, University of Nebraska Omaha

Human Capital Disclosure and Debt Contracting
Masako Darrough, Baruch College, City University of New York
Mingcherng Deng, Baruch College, City University of New York
Tadashi Hashimoto, Yeshiva University

07:45 pm: GALA DINNER

"LA BERSAGLIERA" RESTAURANT
Borgo Marinari, 10/11 Banchina Santa Lucia 80132, Naples, Italy
www.labersagliera.it

                         DAY 3 – TUESDAY, JULY 9

09:00 am – 10:00 am: PLENARY PAPER SESSION 4
ROOM "MAGNA", 1st floor

Chair: Rosanna Spanò, University of Naples "Federico II"

A Model of Professionally Motivated Investment in Auditor-Client Relationship Building
Minlei Ye, University of Toronto
Joshua Ronen, New York University

Discussant: Mingcherng Deng, Baruch College, City University of New York

10:00 am – 11:00 am: PLENARY PAPER SESSION 5
ROOM "MAGNA", 1st floor

Chair: Luca Ferri, University of Naples "Federico II"

The Unintended Consequences of IFRS 9 on CVC Investments: Evidence from China
Jianfang Ye, Shanghai University of Finance and Economics
Yue Qiu, Shangai University of Finance and Economics
Savannah Guo, University of Nevada
Danmeng Li, East China University of Science and Technology

Discussant: Annamaria Zampella, University of Naples "Federico II"

11:00 am – 11:30 am: COFFEE BREAK
ROOM "RISTORO", 1st floor

11:30 am – 01:00 pm: CONCURRENT SESSION 3

ROOM "MAGNA", 1st floor
Chair: Yeqin Zeng, Durham University Business School

Mandatory Revenue Disaggregation and Voluntary Management Sales Forecasts: Evidence from ASC 606
Tracie Frost, Hong Kong Polytechnic University
Aurelius Aaron, Hong Kong Polytechnic University
Jeffrey Ng, University of Hong Kong
Tjomme Rusticus, Hong Kong Polytechnic University

Early Warnings Systems for Financial Crises Prediction in Nonlisted Companies: Predictive Capability vs. Timeliness?
Mario Daniele, University of Milan "Cattolica del Sacro Cuore"
Elisa Raoli, University of Milan "Cattolica del Sacro Cuore"

Is Attention to Earnings Announcements Distracted by Recreational Activities? Evidence from U.S. Box Office
Yi Xiang, Hong Kong Polytechnic University
Maryam Safari, Royal Melbourne Institute of Technology

The Impact of Discretionary Accruals: A New Look at How Natural Disasters Affect Analysts' Forecasts
Jocelyn Evans, University of Missouri in Kansas City
Corey Shank, Miami University
R. Jared DeLisle, Utah State University

ROOM A, Ground floor
Chair: Rong Huang, Fudan University

How Does R&D Spending Change with Sales? The Role of Analysts
Mark Anderson, University of Calgary
Jiyuan Li, Xi'an Jiaotong University
Fangjun Wang, Xi'an Jiaotong University

Wisdom of the Mob: Is Robinhood Trading Informative to Capital Markets?
Suning Zhang, Iowa State University
Sanjeev Bhojraj, Cornell University
Abdul Khizer, University of Toronto
Partha Mohanram, University of Toronto

Investors Response to SEC Investigations Effects of Voluntary Disclosures Management Responsibility and Communication Mode
John C.W. Ko, Monash University
Prabashi Dharmasiri, Royal Melbourne Institute of Technology
Soon-Yeow Phang, Monash University
Ashna Prasad, Monash University

Aggregate Market Disagreement and the Macroeconomy Evidence from the Global Markets
Nanqi Li, Hong Kong Polytechnic University
Te-Feng Chen, Hong Kong Polytechnic University
K.C. John Wei, Hong Kong Polytechnic University

ROOM B, Ground floor
Chair: Giorgio Gotti, University of Texas Rio Grande Valley

Audit Costs of Involving New Assets: Cases of Cryptoassets
C.S. Agnes Cheng, University of Oklahoma
Henry He Huang, Yeshiva University
Yehuda Davis, Yeshiva University
Yue Ma, University of Oklahoma

Is Information on Audit Materiality Useful for Supervisory Board Members?
Reiner Quick, Technical University of Darmstadt
Dominik Claßen, Technical University of Darmstadt

Auditor Reliance on Opaque Audit Methods: The Effects of Auditor Ownership and Task Experience
Kathryn M. Holmstrom, Iowa State University

The Tax Consequences of the EU Audit Reform
Diletta Vito, University of Pisa
Giulio Greco, University of Pisa
Alessandro Gabrielli, University of Pisa

ROOM C, Ground floor
Chair: Masako Darrough, Baruch College, City University of New York

Do Income-Statement Line Items and their Comparability Mitigate Classification Shifting?
Steve W. Lin, University of Memphis
Lidong Cui, University of Memphis

CEO Self-Regulation and Intra-Year Earnings Management
Kyunghwa Yu, National Chengchi University
Ann Ling-Ching Chan, National Chengchi University
Cheng-Erh Huang, National Chengchi University

Too High to Make It Right: Marijuana Liberalization and Financial Misreporting
Ting-Chiao Huang, Monash University
Jin Zhang, Monash University

The Dark Side of Accounting Flexibility: Opaque Firms' Accounting Choices During Crises
Matteo Merlo, University of Bologna
Marco Maria Mattei, University of Bologna
Eleonora Monaco, University of Bologna

01:00 pm – 02:00 pm: LUNCH BREAK
ROOM "RISTORO",1st floor

02:00 pm – 03:30 pm: CONCURRENT SESSION 4

ROOM "MAGNA", 1st floor
Chair: Minna Martikainen, University of Vaasa

Does Income Statement Presentation Affect Earnings Management?
Steve W. Lin, University of Memphis
Abhijit Barua, Florida International University
Lidong Cui, University of Memphis
Andy Sbaraglia, Florida International University

Transparency Begets Transparency? How Mandatory Lobbyist Disclosures Affect Voluntary Corporate Disclosures
Disen Huang, Rutgers Business School
Chase Potter, Washington State University
Shuming Zhang, New York University

Value-Adding Impact of Female Directors on Equality Across ESG Dimensions
Yujie Wang, Hong Kong Polytechnic University
C.S. Agnes Cheng, University of Oklahoma

Do Financial Analysts See Through the Cloud of Carbon Emissions?
Seong Cho, Oakland University
Daniel Hsiao, Texas A&M University-Commerce
Qunfeng Liao, Oakland University

Chair: Qiang Wu, Hong Kong Polytechnic University

Storytelling and Investors' Reactions in CEO Successions
Stefan Edlinger-Bach, Vienna University of Economics and Business

Do Women Leaders Care About Employees? Evidence from International Board Gender Diversity Interventions
Sally Mingle Yorke, Hong Kong Metropolitan University
Prince Charles Adubofour, Hong Kong Polytechnic University

The Sensitivity of CEO Pay to ESG Metrics
Kam-Ming Wan, Hanken School of Economics
Thomas Bates, Arizona State University

Does Limiting Corporate Opportunities for Corruption Affect the Decision Usefulness of Financial Information?
Sedat Erdogan, University of Texas Rio Grande Valley
Giorgio Gotti, University of Texas Rio Grande Valley
David Folsom, The University of Texas at El Paso

ROOM B, Ground floor
Chair: Lorenzo Dal Maso, University of Bologna

When You Talk, I Quit: Data Breach Notification Laws and Supply Chain Relationships
Xiaohui (Fiona) Li, Hong Kong Polytechnic University
Walid Saffar, Hong Kong Polytechnic University
Cheng (Colin) Zeng, Hong Kong Polytechnic University

Generalist CEOs and Stock Price Crash Risk
Yeqin Zeng, Durham University
Xiaohua Fang, Florida Atlantic University
Claudia Girardone, University of Essex
Yiwei Li, University of Essex

Forensic Accounting: A Bibliometric Analysis
Daniela Cicchini, University of Rome "La Sapienza"
Alberto Manzari, University of Rome "La Sapienza"

Measurement and Management of Cyber Risk
Sergeja Slapničar, University of Queensland
Micheal Axelsen, University of Queensland
Marc Eulerich, Universität Duisburg-Essen

ROOM C, Ground floor
Chair: Chengzhu Sun, Hong Kong Polytechnic University

The Determinants and Performance Effects of TCFD Adoption: UK Evidence
Yu-Lin Hsu, University of Glasgow
Sin-Ru Chen, National Cheng Kung University
Hua-Wei Huang, National Cheng Kung University

Context Social and Economic Conditions and Firm ESG Performance
Karla Savina, University of Texas at El Paso
Valbona Sulcaj, University of Texas at El Paso
Zuobao Wei, University of Texas at El Paso

The Relationship between Minority Directors and Firm Sustainability Performance
Giorgio Ricciardi, University of Campania "Luigi Vanvitelli"
Pietro Fera, University of Campania "Luigi Vanvitelli"
Paolo Fiorillo, University of Piacenza "Cattolica del Sacro Cuore"
Luana Serino, University of Campania "Luigi Vanvitelli"

03:30 pm – 04:00 pm: COFFEE BREAK
ROOM "RISTORO", 1st floor

04:00 pm – 05:00 pm: PLENARY PAPER SESSION 6
ROOM "MAGNA", 1st floor

Chair: Alessandra Allini, University of Naples "Federico II"

The Tax Cuts and Jobs Act (2017) has Long-term Effects on Corporate Pension Risk
Shengnan Li, Xiamen University
Divya Anantharaman, Rutgers Business School
Saipriya Kamath, London School of Economics

Discussant: Gregory Saxton, York University

05:00 pm – 05:30 pm: CONCLUDING REMARKS
ROOM "MAGNA", 1st floor

Paper awards
C.S. Agnes Cheng, University of Oklahoma
Linda Myers, University of Tennessee
Bharat Sarath, Rutgers Business School

Presenting next JAAF Conference 2025

Time to take a picture...

06:30 pm HAPPY-HOUR CLOSING EVENT

EXCELSIOR HOTEL
Via Partenope, 48, Naples (Italy)
https://www.eurostarshotels.it/eurostars-hotel-excelsior.html 

                    DAY 4 – WEDNESDAY, JULY 10

08:30 am – 03:00 pm: NETWORKING
POMPEII RUINS TOUR
Departure from Centro Congressi "Federico II", Via Partenope 36, Naples, Italy 

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