Discussant: Xue Jia Discussant: Christopher IN THE PRESENCE OF MULTIPLE SUPPLIERS Bleibtreu Discussant: Anna Rohlfing-Bastian Xue Jia Grete Oll Sebastian Kronenberger SHORT-TERM TRADING AND INFORMATION SHARING IN ACCOUNTING ASSET PRICES: IS INTER-ORGANIZATIONAL CHOICES, AUDITOR'S TRADING COSTLY? RELATIONSHIPS IN THE LEARNING EFFECTS, AND Discussant: Judson Caskey CONTEXT OF AUDIT PRICING Discussant: Dirk Simons COST MANAGEMENT Discussant: Oliver Dürr 10:30-11:00 Coffee A5: Regulation & Enforcement B5 Relative Performance C5 Tax (room WZ 105) Evaluation (room WZ 205) (room WZ 206) Chair: Jeremy Bertomeu Chair: Hui Chen Kyungha Lee 11.00-12:30 Sanjay Bissessur, Robin Robe Oliver Dürr, Thomas Litjens rt Göx Rüffieux INSTITUTIONAL GAAP RELATIVE PERFORMANCE TAX AND MANAGERIAL ENFORCEMENT EVALUATION IN PRESENCE EFFECTS OF TRANSFER HETEROGENEITY AND OF EXPOSURE RISK PRICING ON CAPITAL AND Discussant: Max-Frederik ENFORCEMENT STRATEGY PHYSICAL PRODUCTS Discussant: Benedikt Discussant: Anja De Neubert Franke Waegenaere Alexander Bleck Viktoria Diser, Christian Stefan Wielenberg, Kay Hofmann Blaufus, Jens Robert SELF-DEFEATING REGULATION Schöndube IMPLICIT FOR Discussant: Jeremy RELATIVE PERFORMANCE THE AUDIT OF DEFERRED Bertomeu EVALUATION: CROSS- TAXES AS A SIGNAL FOR SECTIONAL VS. TAX AUDITORS MODELS Discussant: Kyungha Lee Discussant: Hui Chen 12.30-13.30 Lunch A6 Incentive Provision II B6 Strategic Information C6 Experimental Research (room WZ 105) (room WZ 205) (room WZ 206) Chair: Alfred Wagenhofer Eva Labro Chair: Jeroen Suijs 13.30-15:00 Sandra Kukec, Svetlana Jin Xie, Juanyi Xu Radhika Lunawat Katolnik, Jens Robert THE IMPACT OF LEARNING FROM PRICES IN Schöndube COMPETITION ON MODELS OF HIGHER INFORMATION ORDER BELIEFS BOARD INCENTIVES AND Discussant: Alexander TRANSPARENCY: A STUDY BOARD INDEPENDENCE IN OF COST PASS-THROUGH Bleck DYNAMIC AGENCY Discussant: Clemens Discussant: Qintao Fan Löffler Samuel Pereira, Tiago Katrin Max-Frederik Neubert, Pinheiro Christian Lukas, Jens Robert Schöndube COST ALLOCATION MANAGERIAL EMPIRE SCHEMES IN A BUILDING AND PROJECT CHOICE, EFFORT, SETTING AND JUSTIFICATION
Discussant: Xue Jia IN THE PRESENCE OF MULTIPLE SUPPLIERS Discussant: Anna Rohlfing-Bastian Discussant: Christopher Bleibtreu Xue Jia SHORT-TERM TRADING AND ASSET PRICES: IS TRADING COSTLY? Discussant: Judson Caskey Grete Oll INFORMATION SHARING IN INTER-ORGANIZATIONAL RELATIONSHIPS IN THE CONTEXT OF COST MANAGEMENT Discussant: Oliver Dürr Sebastian Kronenberger ACCOUNTING CHOICES, AUDITOR'S LEARNING EFFECTS, AND AUDIT PRICING Discussant: Dirk Simons 10:30-11:00 Coffee A5: Regulation & Enforcement (room WZ 105) Chair: Jeremy Bertomeu B5 Relative Performance Evaluation (room WZ 205) Chair: Hui Chen C5 Tax (room WZ 206) Kyungha Lee 11.00-12:30 Sanjay Bissessur, Robin Litjens INSTITUTIONAL GAAP ENFORCEMENT HETEROGENEITY AND ENFORCEMENT STRATEGY Discussant: Benedikt Franke Robe rt Göx RELATIVE PERFORMANCE EVALUATION IN PRESENCE OF EXPOSURE RISK Discussant: Max-Frederik Neubert Oliver Dürr, Thomas Rüffieux TAX AND MANAGERIAL EFFECTS OF TRANSFER PRICING ON CAPITAL AND PHYSICAL PRODUCTS Discussant: Anja De Waegenaere Alexander Bleck SELF-DEFEATING REGULATION Discussant: Jeremy Bertomeu Viktoria Diser, Christian Hofmann IMPLICIT FOR RELATIVE PERFORMANCE EVALUATION: CROSS- SECTIONAL VS. MODELS Discussant: Hui Chen Stefan Wielenberg, Kay Blaufus, Jens Robert Schöndube THE AUDIT OF DEFERRED TAXES AS A SIGNAL FOR TAX AUDITORS Discussant: Kyungha Lee 12.30-13.30 Lunch A6 Incentive Provision II (room WZ 105) Chair: Alfred Wagenhofer B6 Strategic Information (room WZ 205) Eva Labro C6 Experimental Research (room WZ 206) Chair: Jeroen Suijs 13.30-15:00 Sandra Kukec, Svetlana Katolnik, Jens Robert Schöndube BOARD INCENTIVES AND BOARD INDEPENDENCE IN DYNAMIC AGENCY Discussant: Qintao Fan Jin Xie, Juanyi Xu THE IMPACT OF COMPETITION ON INFORMATION TRANSPARENCY: A STUDY OF COST PASS-THROUGH Discussant: Clemens Löffler Radhika Lunawat LEARNING FROM PRICES IN MODELS OF HIGHER ORDER BELIEFS Discussant: Alexander Bleck Samuel Pereira, Tiago Pinheiro COST ALLOCATION SCHEMES IN A SETTING Katrin MANAGERIAL EMPIRE BUILDING AND Max-Frederik Neubert, Christian Lukas, Jens Robert Schöndube PROJECT CHOICE, EFFORT, AND JUSTIFICATION
WS%20AE2016_Program%20final.docx