Ph.D. Alumni Research Conference

Invitation Only

The Ph.D. Alumni Research Conference is a free event for invited guests only. Presented by the OSU School of Accounting, academics will share their research with participants through live presentations with question and answer opportunities.

Conference Information

Date: April 12, 2024

Location:  Spears School of Business (room 270), Stillwater

Registration includes meals
Welcome Reception: April 11, 6-7:30 p.m. in the Keystone Lobby of the Spears School of Business

Featured Speakers

• Fellipe Raymundo, University of Arkansas

• Mikhail Sterin, Texas State University

• Elizabeth Tori, Oklahoma State University

• Spencer Young, University of Oklahoma

• Dechun Wang, Texas A&M University

Program Information

• Agenda

  Time	Session	Speaker
  8-8:30 a.m.	Registration
  8:30-8:45 a.m.	Welcome and Opening Remarks
  8:45-9:45 a.m.	Session 1: Private Equity Public Disclosures	Elizabeth Tori, Oklahoma State University
  9:45-10 a.m.	Break
  10-11 a.m.	Session 2: Improving Audit Quality through Learning from Audit Failures: Evidence from the Big 4 Accounting Firms	Dechun Wang, Texas A&M University
  11-11:15 a.m.	Break
  11:15 a.m.-12:15 p.m.	Session 3: The Transparency of Earnings Announcements Revisions	Mikhail Sterin, Texas State University
  12:15-1:30 p.m.	Lunch
  1:30-2:30 p.m.	Session 4: The Outsourcing of Information Services: Implications for Financial Reporting Quality	Fellipe Raymundo, University of Arkansas
  2:30-2:45 p.m.	Break
  2:45-3:45 p.m.	Session 5: Users' Solicitation of Disclosure when Accounting Standards Restrict Managers' Discretion over Financial Reporting: Evidence from Conference Calls	Spencer Young, University of Oklahoma
  3:45 p.m.	Closing Remarks

• Learning Objectives

  Session 1: Private Equity Public Disclosures

  • Recognize public press releases of private equity firms
  • Identify times of increased press release activity by private equity firms
  • Compare private equity firms with more or less press release activity

  Session 2: Improving Audit Quality through Learning from Audit Failures: Evidence from the Big 4 Accounting Firms

  • Recognize how auditors learn from audit failures
  • Identify SEC filings viewed by Big 4 firms following restatements
  • Compare auditors that download SEC filings of their own audit failures and the failures of other audit firms

  Session 3: The Transparency of Earnings Announcement Revisions

  • Recall the voluntary nature of unaudited earnings releases prior to 10-K and 10-Q filings
  • Compare firms that transparently disclose earnings revisions between earnings releases and SEC filings
  • Identify quality of managers by their disclosure transparency of earnings revisions

  Session 4: The Outsourcing of Information Services: Implications for Financial Reporting Quality

  • Recognize the growth of outsourcing of information systems
  • Compare financial reporting quality of firms that outsource information systems to firms that do not
  • Identify the benefits of outsourcing information systems

  Session 5: Users' Solicitation of Disclosure when Accounting Standards Restrict Managers' Discretion Over Financial Reporting: Evidence from Conference Calls

  • Demonstrate understanding of questions asked by analysts on earnings conference calls
  • Identify account-specific questions asked by analysts and managers' responses
  • Compare management's presentation portion of earnings conference calls to previous quarter analyst questions
• Hotel Booking

  Atherton

  103 Student Union 

  To Book: Call the front desk at 405-744-6835 and say you are booking in the Ph.D Alumni Research block.

  Check In: April 11, 2024

  Check Out: April 12, 2024

• Parking

  Parking for Reception

  If after 5 p.m, you are able to park behind the Spears School of Business [lot 16 on map]

   

  Reception hosted in the Keystone Lobby of the Spears School of Business

  Parking for Conference

  Student Union Parking Garage [lot 21 on map]

  100 S. Hester Street, Stillwater, OK 74078

  Conference Location: Classroom 270, Spears School of Business

  View Parking Map

• Policies
  Review the CFW program policies. All programs presented by the Center for the Future of Work are subject to these policies.
• CPE Information

  CPE credits available.

   

  Participants can earn up to 6 hours of CPE credit (4.8 hours of Accounting-Technical and 1.2 hours of Auditing-Technical). Participants are required to attend and participate in the complete session to receive CPE credit.

   

  Oklahoma State University, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

   

  The program content is appropriate for all accounting faculty and academics. For CPE purposes, the knowledge level of the course is "intermediate." The prerequisite education/experience required for this conference is to have a research background/understanding of accounting. There is no advance preparation required for participating in this conference.

   

  Instructional delivery method: Experts share their knowledge with participants through live presentations with question and answer opportunities available to participants.

   

  In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour. National Registry of CPE Sponsors ID Number: 103147 Instructional delivery method: Group-Live