Keynote Speakers
Qi Chen, L. Palmer Fox Professor of Business Administration, Duke University
Professor Chen’s research bridges empirical and theoretical approaches, with several major contributions to the fields of banking, market feedback, and managerial accounting. Among his most influential works is the paper “Price Informativeness and Investment Sensitivity to Stock Price,” published in the Review of Financial Studies, which demonstrates how managers in publicly traded firms learn from stock prices when making investment decisions.
Chandra Kanodia, Professor and Arthur Andersen & Co. Kullberg Chair, University of Minnesota
Professor Kanodia’s extensive contributions to the field of accounting have shaped the understanding of the two-way interactions between firms’ reporting choices and their investment decisions. Among his most cited works, “Accounting Conservatism and the Efficiency of Debt Contracts” in the Journal of Accounting Research establishes how excessive conservatism can impair contracting efficiency. His research has inspired a broad body of follow-up studies on investment efficiency and accounting standard-setting.
Final Program
The program can be found here (with links to papers) and below.
Each session will have a 30 min presentation and 15 min discussion. The first 5 minutes of each presentation are uninterrupted, with the rest 25 minutes open to questions.
*Presenting Author
^Beverages and snacks on Saturday are in Meeting Room C at JB Duke hotel
All meals are in JB Duke Hotel Marketplace. All parallel sessions, keynote speeches and break rooms are in the classrooms on the first floor of the Fuqua School of Business. A map of the Fuqua School of Business can be found here.
The participant list can be found here.
Friday, May 15, 2026
| Time | Session | Room |
|---|---|---|
| 11:30 – 12:50 | Lunch | JB Duke |
| 12:50 – 1:00 | Welcome | McClendon |
| 1:00 – 2:30 | A1 Board Support, CEO (Mis)Reporting, and Scapegoating Author: Abhishek Ramchandani* Discussant: Rahul Menon (University of Alberta) Friendly Boards and Shareholder Short-Termism Authors: Carlos Corona*, Tae Wook Kim, and Sang Wu Discussant: Lin Qiu (Purdue University) | Sauer |
| A2 Tax Policy, Financial Frictions, and Firm Risk-Taking Author: Spyridon Gkikopoulos* Discussant: Edward Li (Baruch College) Disclosure under noisy information processing Authors: Jeremy Bertomeu, Edwige Cheynel*, and Peicong (Keri) Hu Discussant: Elyashiv Wiedman (the Hebrew University of Jerusalem) | 2008 MBA | |
| A3 Separating Speculative and Fundamental Trading in Experimental Asset Markets Authors: Francisco Klapp and Radhika Lunawat* Discussant: Robert Bloomfield (Cornell University) How Peer Charitable Contribution Observability Can Reduce Inter-employee Trust Authors: Jeremy Douhit*, Zhiping (Kyle) Mao, Patrick Martin, and Wioleta Olczak Discussant: Daniel Cohen (Vanderbilt University) | Mosler | |
| 2:30 – 3:00 | Break | Rand |
| 3:00-4:30 | B1 More Feedback, Less Learning: The Disclosure Trap Authors: Hui Chen and Jan Schneemeier* Discussant: Paul Fischer (University of Pennsylvania) Managerial Myopia, Voluntary Disclosure and Learning from Markets Author: Kyle Jung* Discussant: Yun Zhang (George Washington University) | Sauer |
| B2 Opinion shopping and audit demand Authors: Joseph Gerakos*, Qiang Guo, Christopher Koch, and Aiyong Zhu Discussant: Lisa Yao Liu (Columbia University) Audit Regulation for Financially Constrained Firms Authors: Negin Attar-Niggemann, Volker Laux*, and Felix P. Niggemann Discussant: Shuming Zhang (New York University) | 2008 MBA | |
| B3 Workload, Time Use and Efficiency Authors: Austin Sudbury, George Westerman, and Erina Ytsma* Discussant: Samuel Chang (University of Chicago) Reward Allocations in Teams:When Decision Autonomy Helps and When it Hurts Authors: Karl Schuhmacher*, and Martin Wiernsperger Discussant: Gurpal Sran (NYU) | Mosler | |
| 4:30 – 5:00 | Break | Rand |
| 5:00 – 6:30 | C1 Disclosure and Shareholder Voting Authors: Hui Chen, and Shaoting Pi* Discussant: Ronghuo Zheng (University of Texas – Austin) Resource Allocation and Float Decisions: Balancing Short-term Pricing and Long-term Firm Performance Authors: Xue Jia*, and Sri S. Sridhar Discussant: Wenjie Xue (University of Hong Kong) | Sauer |
| C2 Resale Exposure, Managerial Short-Termism, and Contract Disclosure Authors: Carlos Corona, Zeqiong Huang*, and Tae Wook Kim Discussant: Richard Saouma (Michigan State University) Bounded misreporting costs Author: Judson Caskey* Discussant: Ulrich Schäfer (University of Vienna) | 2008 MBA | |
| C3 Carbon Emissions Reporting, Investment Incentives and Efficiency Authors: Robert F. Gox*, and Alfred Wagenhofer Discussant: Hristiana Vidinova (University of Texas – Austin) When climate-risk disclosures reduce green investment and welfare Authors: Snehal Banerjee*, and Filipp Prokopev Discussant: Hao Xue (Duke University) | Mosler | |
| 6:30 – 9:00 | Reception and Dinner | JB Duke |
Saturday, May 16, 2026
| Time | Session | Room |
|---|---|---|
| 8:00 – 9:10 | Breakfast | JB Duke |
| 9:10 – 10:00 | Keynote Speaker – Chandra Kanodia (University of Minnesota) Paper; Slides; Video; Video (Long Version at Accounting Theory Summer School) | McClendon |
| 10:00 – 10:30 | Break | Rand^ |
| 10:30 – 12:00 | D1 Disclosure and Stock Market Participation Authors: Kyle Jung*, and Kevin Smith Discussant: Raffi Indjejikian (University of Michigan) The Value of Silence: Voluntary Disclosure, Market Feedback, and Investment Efficiency Authors: Rishabh Aggarwal, and Irina Luneva* Discussant: Leifu Zhang (Hong Kong University of Science and Technology – Guangzhou) | Sauer |
| D2 Are Diverse Audit Teams Better than Homogeneous Ones? Authors: Mingcherng Deng, Eunhee Kim, Tong Lu, and Minlei Ye* Discussant: Felix Niggemann (University of Zurich) Asymmetric Relational Contract and Audit Market Competition Author: Minghe Zhou* Discussant: Eunhee Kim (Baruch College) | General Motors | |
| D3 Financial Disclosure, Knowledge Spillovers, and Corporate Innovation Author: Lucas Mahieux* Discussant: Dian Jiao (Columbia University) Disclosure Policy and Endogenous Innovation Networks Authors: Li Azinovic-Yang, and Yuanzhen Lyu* Discussant: Ayung Tseng (University of California – Davis) | Formica | |
| 12:00 – 1:30 | Lunch | JB Duke |
| 1:30 – 3:00 | E1 Voluntary Disclosure, Legal Liability, and Audit Quality Authors: Nisan Langberg, and Naomi Rothenberg* Discussant: Hyun Hwang (University of Texas – Austin) Auditor Reputation Traps and Entrenchments: A Dynamic Model of Audit Competition and Client Selection Authors: Mingcherng Deng, Sebastian Kronenberger, and Elisabeth Plietzsch* Discussant: Carlos Corona (Ohio State University) | Sauer |
| E2 Inverting Incentive Contracts Authors: Jeremy Bertomeu, Ivan Marinovic, and Mario Milone* Discussant: Matt Bloomfield (University of Pennsylvania) The Economics of Scientific Misconduct Authors: Günter Strobl*, Andrew Winton Discussant: Negin Attar-Niggemann (University of Zurich) | General Motors | |
| E3 Social Value of Transparency in R&D Races Authors: Seung Y. Lee, and Sang Wu* Discussant: Joao Thereze (Duke University) Data Regulation in Credit Markets Authors: Uday Rajan, and Yan Xiong* Discussant: Tyler Atanasov (Purdue University) | Formica | |
| 3:00 – 3:30 | Break | Rand^ |
| 3:30 – 4:20 | Keynote Speaker – Qi Chen (Duke University) Slides; Video; Video (Long Version at Accounting Theory Summer School) | McClendon Auditorium |