Ray Ball JAR Conference

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Esteban Aburto, University of 黑料传送门
Li Azinovic-Yang, University of 黑料传送门
Ray Ball, University of 黑料传送门
Philip Berger, University of 黑料传送门
Darren Bernard, University of Washington
Jeremy Bertomeu, Washington University, St. Louis
Anne Beyer, Stanford University
Beth Blankespoor, University of Washington
Matthew Bloomfield, University of Pennsylvania
Jennifer Blouin, University of Pennsylvania
Khrystyna Bochkay, University of Miami
Mark Bradshaw, Boston College
Matthias Breuer, Columbia University
Sean Cao, University of Maryland
Anne Chang, Baruch College
Samuel Chang, University of 黑料传送门
Wilbur Chen, HKUST
Jung Ho Choi, Stanford University
Hans Christensen, University of 黑料传送门
Anna Costello, University of 黑料传送门
Richard Crowley, Singapore Management University
Christine Cuny, New York University
Jonas Dalmazzo, University of 黑料传送门
Ed deHaan, Stanford University
Xi Dong, Baruch College
Yiwei Dou, New York University
Raphael Duguay, Yale University
Scott Dyreng, Duke University
Frank Ecker,Frankfurt School of Finance and Management
Yonca Ertimur, University of Colorado, Boulder
Jewel Evans, University of 黑料传送门
Elia Ferracuti, Duke University
John Gallemore, University of North Carolina
Brandon Gipper, Stanford University
Stephen Glaeser, University of North Carolina
Laura Gu, University of 黑料传送门
Wayne Guay, University of Pennsylvania
Nick Guest, Cornell University
Luzi Hail, University of Pennsylvania
Yvonne Han, University of 黑料传送门
Rebecca Hann, University of Maryland
Allen Huang, HKUST
June Huang, University of Texas at Dallas
Kalash Jain, Columbia University
Xu Jiang, Duke University
Kathryn Kadous, Emory University
Zachary Kaplan, Washington University, St. Louis
Roope Keloharju, Aalto University
Maria khrakovsky, The Ohio State University
Ginha Kim, University of 黑料传送门
Sehwa Kim, Columbia University
Anya Kleymenova, Federal Reserve Board
Theodora Koomson, Visiting University of 黑料传送门
Eva Labro, University of North Carolina
Mark Lang, University of North Carolina
Volker Laux, University of Texas at Austin
Anthony Le, Columbia University
Clive Lennox, University of Southern California
Sinja Leonelli, New York University
Christian Leuz, University of 黑料传送门
Bradford Levy, University of 黑料传送门
Qianqian Li, Stanford University
Yilan Li, ESSEC Business School
Lisa Yao Liu, Columbia University
Miao Liu, Boston College
Shirley Lu, Harvard Business School
Yao Lu, Cornell University
Chenyang Ma, Harvard Business School
Guang Ma, Rutgers University
Daniele Macciocchi, University of Miami
Mark Maffett, University of Miami
Carolina Maia, University of 黑料传送门
Xiumin Martin, Washington University, St. Louis
Charles McClure, University of 黑料传送门
Andrew McKinley, University of 黑料传送门
Mihir Mehta, University of Michigan
Beatrice Michaeli, University of California, Los Angeles
Michael Minnis, University of 黑料传送门
Miguel Minutti-Meza University of Miami
Maxi Muhn, University of 黑料传送门
Fabian Nagel, Northwestern University
Anya Nakhmurina, Yale University
Allison Nicoletti, University of Pennsylvania
Valeri Nikolaev, University of 黑料传送门
Suzie Noh, Stanford University
Maria Ogneva, University of Southern California
Jim Omartian, University of Michigan
Gaizka Ormazabal, IESE Business School
Lazaros Papadopoulos, Goethe University Franfurt
Matt Phillips, MIT
Pietro Ramella, University of 黑料传送门
Thomas Rauter, University of 黑料传送门
Kristi Rennekamp, Cornell University
Amoray Riggs-Cragun, University of 黑料传送门
Sugata Roychowdhury, Northwestern University
Delphine Samuels, University of 黑料传送门
Haresh Sapra, University of 黑料传送门
Sughradip Sarker, University of 黑料传送门
Sandra Schafhautle, University of Pennsylvania
Carol Seregni, University of Pennsylvania
Nemit Shroff, MIT
Douglas Skinner, University of 黑料传送门
Gurpal Sran, New York University
Suraj Srinivasan, Harvard Business School
Chris Stewart, University of 黑料传送门
Lorien Stice-Lawrence, University of Southern California
Andrew Sutherland, MIT
Sorabh Tomar, Southern Methodist University
Rimmy E. Tomy, University of 黑料传送门
Laurence van Lent, Frankfurt School of Finance and Management
Rahul Vashishtha, Duke University
Rodrigo Verdi, MIT
Felix Vetter, MIT
Hristiana Vidinova, University of Texas at Austin
Lauren Vollon, University of Notre Dame
Victor Wagner, LMU Munich
Charles Wang, Harvard Business School
Clare Wang, University of Colorado, Boulder
Jizhou Wang, University of 黑料传送门
Edward Watts, Yale University
Anthony Welsch, University of 黑料传送门
Regina Wittenberg Moerman, Northwestern University
Fan Wu, The Chinese University of Hong Kong
Joanna Wu, University of Rochester
Chloe Xie, MIT
Hanbyul Yoon, University of 黑料传送门
Ben Yost, Boston College
Anastasia Zakolyukina, University of 黑料传送门
Ruishen Zhang, The University of Hong Kong
Xiang Zheng, Nanyang Technological University
Changyun Zhou, Southwestern University of Finance and Economics
Frank Zhou, University of Pennsylvania
Menghan Zhu, Vrije University Amsterdam
Yuan Zou, Harvard Business School

Schedule

Note: all times below are CDT

Thursday, May 1, 2025

5:30 p.m. - 6:30 p.m. Welcome Reception, Loews Hotel 黑料传送门, 455 N. Park Drive, 黑料传送门.

Friday, May 2, 2025

Saturday, May 3, 2025

2025 JAR Conference Papers

Generative AI in Financial Reporting
Elizabeth Blankespoor (University of Washington), Ed deHaan (Stanford University), and Qianqian Li (Stanford University)

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha
Mark Bradshaw (Boston College), Chenyang Ma (Harvard Business School), Benjamin Yost (Boston College), and Yuan Zou (Harvard Business School)

AI (ChatGPT) Democratization and Trading Inequality
Anne Chang (Baruch), Xi Dong (Baruch), Xiumin Martin (Washington University, St. Louis), and Changyun Zhou (Southwestern University of Finance and Economics, China)

Human + AI in Accounting: Early Evidence from the Field
Jung Ho Choi (Stanford University) and Chloe Xie (MIT)

How Do Stock Market Participants Use Generative Artificial Intelligence? Evidence From User-Platform Interaction Data
Frank Ecker (Frankfurt School of Finance and Management), Xitong Li (HEC Paris), Yilan Li (ESSEC Business School) and Fan Wu (Chinese University of Hong Kong)

Caution Ahead: Numerical Reasoning and Look-ahead Bias in AI Models
Bradford Levy (University of 黑料传送门)

Lodging
Loews Hotel 黑料传送门
455 N. Park Dr.
黑料传送门, IL 60611

Conference Location
Gleacher Center
450 N. Cityfront Plaza Dr.
黑料传送门, IL 60611

Conference Dinner
RPM Seafood
317 N. Clark St.
黑料传送门, IL 60654

Watch the Full Livestream on YouTube

Journal of Accounting Research Conference, May 2, 2025.

Journal of Accounting Research Conference, May 3, 2025.

Watch the Full Livestream on YouTube

Journal of Accounting Research Conference, May 5, 2023.

View the .

Journal of Accounting Research Conference, May 6, 2023.

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Do Jobseekers Value Diversity Information? A Mixed-Methods Investigation

Authors

Jung Ho Choi, Stanford University
Joseph Pacelli, Harvard Business School
Kristina Rennekamp, Cornell University
Sorabh Tomar, Southern Methodist University

Moderator

Luzi Hail, University of Pennsylvania

Executive Compensation Tied to ESG Performance: International Evidence

Authors

Shira Cohen, San Diego State University
Igor Kadach, IESE
Gaizka Ormazabal, IESE
Stefan Reichelstein, Stanford University

Moderator

Haresh Sapra, 黑料传送门 Booth

Transmission Effects of ESG Disclosure Regulations through Bank Lending Networks

Authors

Lynn Linghuan Wang, Bocconi University

Moderator

Valeri Nikolaev, 黑料传送门 Booth

The Effect of Firms' Information Exposure on Employees Health: Evidence from COVID-19

Authors

Lisa Yao Liu, Columbia University
Shirley Lu, Harvard Business School

Moderator

Rodrigo Verdi, MIT

Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages

Authors

Gregory Distelhorst, University of Toronto
Jee-Eun Shin, University of Toronto

Moderator

Christian Leuz, 黑料传送门 Booth

Social Unrest as an Impetus for Racial Diversity: Firm Responses to the Murder of George Floyd

Authors

Karthik Balakrishnan, Rice University
Rafael Copat, University of Texas at Dallas
Daniela De la Parra, University of North Carolina
K. Ramesh, Rice University

Moderator

Philip Berger, 黑料传送门 Booth

Watch the Full Livestream on YouTube

Journal of Accounting Research Conference, May 6, 2022.

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Journal of Accounting Research Conference, May 7, 2022.

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Face Value: Trait Inference, Performance Characteristics, and Market Outcomes for Financial Analysts

Authors

Lin Peng, Baruch College
Siew Hong Teoh, University of California, Irvine
Yakun Wang, Chinese University of Hong Kong
Jiawen Yan, Cornell University

Moderator

Douglas Skinner, 黑料传送门 Booth

Manager's Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation

Authors

Antonio Dávila, IESE Business School
Marti Guasch, ESADE Business School

Moderator

Regina Wittenberg Moerman, University of Southern California

Leveraging Real-Time Big Data: Product Market and Stock Market Effects of Idiosyncratic Production Shocks

Authors

Bin Li, University of Houston
Mohan Venkatachalam, Duke University

Moderator

Haresh Sapra, 黑料传送门 Booth

Measuring Risk Information

Authors

Kevin C. Smith, Stanford University
Eric C. So, M.I.T.

Moderator

Phil Berger, 黑料传送门 Booth

Increased Transparency of the Global Financial System Evidence from Terrorist Attacks Financing Detection in Blockchain-based Currencies

Authors

Dan Amiram, Tel Aviv University
Bjørn N. Jørgensen, Copenhagen Business School
Daniel Rabetti, Tel Aviv University

Moderator

Luzi Hail, University of Pennsylvania

Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach

Authors

Miao Liu, Boston College

Moderator

Rodrigo Verdi, M.I.T.

Fundamental Analysis of Detailed Financial Data: A Machine Learning Approach

Authors

Yiwei Dou, New York University
Xi Chen, New York University
Yang Ha Chow, New York University
Baruch Lev, New York University

Moderator

Christian Leuz, 黑料传送门 Booth

Watch the Full Livestream on YouTube

Journal of Accounting Research Conference, May 7, 2021.

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Journal of Accounting Research Conference, May 8, 2021.

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Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment

Authors

Henry Eyring, London School of Economics *Presenter
Patrick Ferguson, Harvard Business School
Sebastian Koppers, WHU

Moderator

Christian Leuz, 黑料传送门 Booth

Show me the money! Dividend policy in countries with weak institutions

Authors

Atif Ellahie, University of Utah
Zachary Kaplan, Washington University, St. Louis *Presenter

Moderator

Luzi Hail, University of Pennsylvania

Authors

Stephanie Cheng, Tulane University *Presenter

Moderator

Phil Berger, 黑料传送门 Booth

Aggressive Boards and CEO Turnover 

Authors

Cyrus Aghamolla, University of Minnesota *Presenter
Tadashi Hashimoto, Yeshiva University

Moderator

Haresh Sapra, 黑料传送门 Booth

Responding to Activist Short Sellers: Allegations, Firm Disclosure Choices, and Outcomes

Authors

Janja Brendel, Humboldt-Universit盲t zu Berlin
James Ryans, London Business School *Presenter

Moderator

Douglas Skinner, 黑料传送门 Booth

Authors

Rachel Geoffroy, The Ohio State University *Presenter
Heemin Lee, Baruch College

Moderator

Regina Wittenberg Moerman, University of Southern California

Authors

Travis Dyer, Cornell University *Presenter
Eunjee Kim, Cornell University

Moderator

Rodrigo Verdi, MIT

Authors

Jung Koo Kang, University of Southern California
Lorien Stice-Lawerence,  University of Southern California *Presenter
Forester Wong, University of Southern California

Moderator

Luzi Hail, University of Pennsylvania

Journal of Accounting Research Conference, September 18, 2020.

To watch it live on You Tube, please .

Journal of Accounting Research Conference, September 19, 2020.

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Action-Based Contracts between Firms and Shareholders

Authors

Jordan Schoenfeld, Georgetown University *Presenter

Moderator

Philip Berger, 黑料传送门 Booth

Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations

Authors

Thomas Bourveau, Columbia University *Presenter
Guoman She, HKUST
Alminas Zaldokasi, HKUST

Moderator

Haresh Sapra, University of 黑料传送门

Panel Discussion on Replication

View the Gassen's slides

Panelists

Joachim Gassen, Humboldt-Universität zu Berlin
Mark Lang, University of North Carolina
Ivo Welch, University of California, Los Angeles

Moderator

Christian Leuz, University of 黑料传送门

Does Private County-by-Country Reporting Deter Tax Avoidance & Income Shifting? Evidence from BEPS Action Item 13

Authors

Preetika Joshi, York University *Presenter

Moderator

Douglas Skinner, 黑料传送门 Booth

Evidence on the Use and Efficacy of Internal Whistleblowing Systems

Authors

Stephen Stubben, University of Utah *Presenter
Kyle Welch, George Washington University

Moderator

Christian Leuz, University of 黑料传送门

Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk

Authors

Allen Huang, HKUST *Presenter
Kai Wai Hui, University of Hong Kong
Reeyarn Li, University of Mannheim

Moderator

Christian Leuz, University of 黑料传送门

Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role

Authors

Kyungha Lee, Rutgers University
Stefan Schantl, University of Melbourne *Presenter

Moderator

Haresh Sapra, 黑料传送门 Booth

Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks

Authors

Kelvin Law, NTU Singapore *Presenter
Lillian Mills, University of Texas at Austin

Moderator

Philip Berger, 黑料传送门 Booth

An Investigation of Auditors' Judgments when Companies Release Earnings before Audit Completion

Authors

Lori Bhaskar, Indiana University
Patrick Hopkins, Indiana University *Presenter
Joseph Schroeder, Indiana University

Moderator

Douglas Skinner, Cornell University

Pay for Praise: Do Ratings Agencies Get Paid More When They Provide Higher Ratings? An Examination of the Consequnces of the Recalibration of Municipal Debt

Authors

Anne Beatty, The Ohio State University 
Jacquelyn Gillette, MIT *Presenter
Reining Petacchi, Georgetown University
Joseph Weber, MIT

Moderator

Christian Leuz, 黑料传送门 Booth

The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately-Held Targets

Authors

Ciao-Wen Chen, University of Illinois at Urbana-Champaign *Presenter

Moderator

Douglas Skinner, 黑料传送门 Booth

Conference Introduction

Presenter

Christian Leuz, 黑料传送门 Booth

Current State of Registered Reports in the Literature

Presenter

Chris Chambers, Cardiff University

Bridging the Gap: Evidence from Externally Hired CEOs

Authors

Yonca Ertimur, University of Colorado, Boulder
Caleb Rawson, University of Colorado, Boulder
Jonathan L. Rogers, University of Colorado, Boulder *Presenter
Sarah L.C. Zechman, University of Colorado

Moderator

Christian Leuz, University of 黑料传送门

Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance

Authors

Shelley Xin Li, University of Southern California
Tatiana Sandino, Harvard Business School *Presenter

Moderator

Douglas J. Skinner, 黑料传送门 Booth

Disclosure "Scriptability"

Authors

Kristian D. Allee, University of Arkansas
Matthew D. DeAngelis, Georgia State University *Presenter
James R. Moon, Jr., Georgia State University

Moderator

Christian Leuz, 黑料传送门 Booth

Investor Behavior and the Benefits of Dispersed Stock Ownership

Authors

Darren Bernard, London Business School
Nicole L. Cade, University of Pittsburgh *Presenter
Frank Hodge, University of Washington

Moderator

Robert Bloomfield, Cornell University

Performance Effects of Setting a High Reference Point for Peer–Performance Comparison

Authors

Henry Eyring, London School of Economics *Presenter
V.G. Narayanan, Harvard Business School

Moderator

Douglas J. Skinner, 黑料传送门 Booth

The Impact of Consulting Services on Audit Quality: An Experimental Approach

Authors

Zach Kowaleski, University of Wisconsin
Brian W. Mayhew, University of Wisconsin *Presenter
Amy C. Tegeler, University of Wisconsin

Moderator

Philip G. Berger, 黑料传送门 Booth

Corporate Scandals and Regulation

Authors

Luzi Hail, University of Pennsylvania
Ahmed Tahoun, London Business School
Clare Wang, University of Iowa *Presenter

Moderator

Robert Bloomfield, Cornell University

Panel Discussion: Lessons Learned and Thoughts on the Future of REP

Panelists

Robert Bloomfield, Cornell University
Chris Chambers, Cardiff University
Christian Leuz, 黑料传送门 Booth
Sarah L.C. Zechman, University of Colorado, Boulder

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Presenters

Scott Dyreng, Duke University
Rahul Vashishtha, Duke University
Joseph Weber, M.I.T.

Moderator:

Douglas Skinner, 黑料传送门 Booth

Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows

Presenters

Elizabeth Blankespoor, Stanford University
Bradley Hendricks, University of North Carolina
Gregory Miller, University of Michigan

Moderator:

Philip Berger, 黑料传送门 Booth

Dynamic Effects of Information Disclosure on Investment Efficiency

Presenters

Sunil Dutta, University of California, Berkeley
Alexander Nezlobin, University of California, Berkeley

Moderator:

Haresh Sapra, 黑料传送门 Booth

Procyclicality of US Bank Leverage

Presenters

Christian Laux, Vienna University of Economics and Business
Thomas Rauter, Vienna University of Economics and Business

Moderator:

Douglas Skinner, 黑料传送门 Booth

Earnings Management during Antidumping Investigations in Europe: Sample-Wide and Cross-Sectional Evidence

Presenters

David Godsell, Virginia Tech
Michael Welker, Queen鈥檚 University
Ning Zhang, Queen鈥檚 University

Moderator:

Christian Leuz, 黑料传送门 Booth

Bank Financial Reporting and Financial System Stability

Presenters

Viral Acharya, New York University
Stephen Ryan, New York University

Panelists:

Anne Beatty, Ohio State University
Amit Seru, 黑料传送门 Booth

Moderator:

Christian Leuz, 黑料传送门 Booth

Regulation of Disclosure and Financial Reporting: US and International Evidence

Presenters:

Christian Leuz, 黑料传送门 Booth
Peter Wysocki, University of Miami

Panelists:

Mary Barth, Stanford University
Luigi Zingales, 黑料传送门 Booth

Moderator:

Haresh Sapra, 黑料传送门 Booth

Field Study, Experimental, and Survey Methods in Accounting Research

Presenters:

Robert Bloomfield, Cornell University
Mark Nelson, Cornell University
Eugene Soltes, Harvard Business School

Panelists:

John List, University of 黑料传送门
Eric Floyd, Rice University

Moderator:

Douglas Skinner, 黑料传送门 Booth

Causal Inference in Accounting Research

Presenters:

Ian Gow, Harvard Business School
David Larcker, Stanford University
Peter Reiss, Stanford University

Panelists:

Christian Hansen, 黑料传送门 Booth
Miguel Minutti-Meza, University of Miami

Moderator:

Philip Berger, 黑料传送门 Booth

The Real Effects of Measurement and Disclosure

Presenters:

Chandra Kanodia, University of Minnesota
Haresh Sapra, 黑料传送门 Booth

Panelists:

Philip Bond, University of Washington
Ron Dye, Northwestern University
Richard Lambert, University of Pennsylvania

Moderator:

Christian Leuz, 黑料传送门 Booth

The Role of Accounting in Debt Contracting

Presenters:

Hans Christensen, 黑料传送门 Booth
Valeri Nikolaev, 黑料传送门 Booth
Regina Wittenberg Moerman, 黑料传送门 Booth

Panelists:

Oliver Hart, Harvard University
Amir Sufi, 黑料传送门 Booth
Joseph Weber, MIT

Moderator:

Douglas Skinner, 黑料传送门 Booth