Accounting & Information Management

Tennessee Alumni Research Symposium

The annual University of Tennessee Accounting Research Symposium (TARS) provides a forum for accounting PhD program alumni, current faculty, and current PhD students to discuss research projects and to promote new research ideas/streams of research.  The tentative dates for the 4th annual Tennessee Accounting Research Symposium (TARS) are July 18-19, 2019. 

Research Presented at TARS 2018

  • Living Up to Your Codes? Corporate Codes of Ethics and the Implied Cost of Capital by Hong Kim Duong (Salisbury University), Giorgio Gotti (The University of Texas at El Paso) and Marco Fasan (Universita Ca’ Foscari Venezia)
  • Retrain or Relocate? The Unintended Effect of Mandatory Partner Rotation on Audit Quality in the U.S. by Albert L. Nagy (John Carroll University), Benjamin Hoffman (Kent State University) and Aleksandra B. Zimmerman (Northern Illinois University)
  • Stock Liquidity and Accrual Estimation Errors by Robert Fang (Hong Kong Polytechnic University), Linda Myers (University of Tennessee) and Fellipe Raymundo (University of Tennessee)
  • Early Evidence of the Information Content of Form AP by Marcus M. Doxey (University of Alabama), James Lawson (University of Alabama), Tom Lopez (University of Alabama), and Quinn Swanquist (University of Alabama)
  • City-Level Audit Fee Pressure, Auditor Office Size, and Audit Quality by Allison K. Beck (Florida State University) and Wesley C. Wright (Florida State University)
  • Chipping Away at Financial Reporting Quality by Lee E. Biggerstaff (Miami University), David C. Cicero (Auburn University), Brad Goldie (Miami University) and Lauren C. Reid (Wake Forest University)
  • Evaluating the Costs and Benefits of SOX Section 404(b) Compliance Across Time: Evidence from Regression Discontinuity by Jennifer McCallen (University of Massachusetts – Amherst), Roy Schmardebeck (University of Tennessee), Jonathan Shipman (University of Arkansas) and Robert Whited (University of Massachusetts – Amherst)
  • Do Financial Statement Misstatements Facilitate Corporate Acquisitions? By Andrew Doucet (University of Tennessee), Todd Kravet (University of Connecticut), Linda A. Myers (University of Tennessee), Juan Manuel Sanchez (The University of Texas at San Antonio) and Susan Scholz (University of Kansas)

Research Presented at TARS 2017

  • Board Diversity: Director Influence or Window Dressing? By Ryan Farley (University of Tennessee), Michelle Harding (Virginia Tech University), Steven Hawkins (University of Tennessee) and Terry Neal (University of Tennessee)
  • Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums by James R. Moon,  Jr. (Georgia State University), Jonathan E. Shipman (University of Arkansas), Quinn T. Swanquist (University of Alabama) and Robert L. Whited (University of Massachusetts Amherst)
  • Does the Reporting of Critical Audit Matters Affect Nonprofessional Investors’ Perceptions of the Readability of the Audit Report, Audit Quality, and Investment Risk? by Brian T. Carver (Clemson University), Leah Muriel (Oklahoma State University) and Brad S. Trinkle (Mississippi State University)
  • Auditors’ Pricing of FCPA Violations by Bradley P. Lawson (Oklahoma State University), Leah Muriel (Oklahoma State University) and Michael S. Wilkins (University of Kansas)
  • CFO Outside Directorships: What Happens to Financial Reporting Quality at the Home Firm? by Lauren M. Cunningham (University of Tennessee), Linda A. Myers (University of Tennessee), and Justin C. Short (University of Tennessee)
  • Reporting Risk in Firms’ 10-K Disclosures and the Auditor’s Role in Mitigating Misstatements by James R. Moon (Georgia State University) and Quinn T. Swanquist (University of Alabama)
  • Systematic Auditor Cash Flow Risk and the Pricing of Audit Services by Douglas Ayres (Ball State University) and Jason Stanfield (Ball State University)

Research Presented at TARS 2016

  • Does Breaking the Glass Ceiling Raise the Ethical Floor? The Conditional Effects of Executive and Board Gender on Corporate Ethics by Allison Leigh Evans (UNC, Wilmington), Sean Hannah (Wake Forest University), Andrea Seaton Kelton (Wake Forest University) and Ya-wen Yang (Wake Forest University)  
  • Investors' Reactions to the PCAOB's Proposed Changes to the Standard Audit Report by Brian Carver (Clemson University) and Brad Trinkle (Mississippi State University)                                                
  • Measuring the Market Response to First-Time Going Concern Modifications: The Importance of Disclosure Timing by Linda Myers (University of Tennessee), Jonathan Shipman (University of Arkansas), Quinn Swanquist (Georgia State University) and Robert Whited (University of Massachusetts, Amherst)      
  • Chipping Away at Financial Reporting Quality by Lee Biggerstaff (Miami University), David Cicero (Auburn University), Brad Goldie (Miami University) and Lauren Reid (University of Pittsburgh)