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 11, 2025, 8 a.m.-3:45 p.m.

Location:  OSU Tulsa Campus (B.S. Roberts room), Tulsa

Welcome Reception: April 10, 6-8 p.m. at The Vault in Tulsa

Registration includes meals.

Featured Speakers

• Teri Yohn - Emory University
• Michelle Draeger - Colorado State University
• Caleb Rawson - University of Arkansas
• Herita Akamah - University of Nebraska
• Craig Sisneros - Oklahoma State University

Program Information

• Hotel Booking

  Fairfield Inn & Suites - Tulsa Downtown Arts District

  $110/Night

  Last Day to Book: Thurs., March 13, 2025

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  Courtyard - Tulsa Downtown

  $114/Night

  Last Day to Book: Thurs,, March 20, 2025

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  Hotel Indigo - Tulsa Downtown

  $202/Night

  Last Day to Book: Fri., March 14, 2025

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• Agenda

  Time	Session	Speaker	CPE
  8-8:30 a.m.	Registration
  8:30-8:45 a.m.	Welcoming and Opening Remarks
  8:45-9:45 a.m.	Session 1: Speaking with (Un)certainty: The Role of Audits in Shaping Managerial Disclosures	Michelle Dragger, Colorado State University	1.2
  9:45-10 a.m.	Break
  10-11 a.m.	Session 2: Re-Adjusted Financial Statement Data: Challenges in Replicating Research	Terry Yohn, Emory University	1.2
  11-11:15 a.m.	Break
  11:15 a.m.-12:15 p.m.	Session 3: Did Amendments to SEC Rule 10b5-1 Deter Strategic Insider Trading?	Caleb Rawson, University of Arkansas	1.2
  12:15-1:30 p.m.	Lunch
  1:30-2:30 p.m.	Session 4: Going-Private Rivals and Strategic Disclosure of Good News	Herita Akamah, University of Nebraska	1.2
  2:30-2:45 p.m.	Break
  2:45-3:45 p.m.	Session 5: Moral Balancing: CEO Prosocial Behavior and Earnings Management	Craig Sisneros, Oklahoma State University	1.2
  3:45 p.m.	Closing Remarks

• Learning Objectives

  Learning Objectives

  Session	Learning Objectives
  Session 1: Michelle Draeger, Colorado State University Speaking with (Un)certainty: The Role of Audits in Shaping Managerial Disclosures	Discuss the relationship between audit completeness and management's certainty Analyze the impact of managerial ability on disclosure practices Identify factors affecting management's discussion of audit areas
  Session 2: Teri Yohn, Emory University Re-Adjusted Financial Statement Data: Challenges in Replicating Research	Discuss the impact of Compustat adjustments on financial data Analyze the effects of data access timing on research outcomes Evaluate the use of Compustat Snapshot for research accuracy and replicability
  Session 3: Caleb Rawson, University of Arkansas Did Amendments to SEC Rule 10b5-1 Deter Strategic Insider Trading?	Discuss the impact of regulatory changes on insider trading behavior Analyze the factors influencing changes in 10b5-1 plan usage Identify conditions that may influence 10b5-1 plan terminations
  Session 4: Herita Akamah, University of Nebraska Going-Private Rivals and Strategic Disclosure of Good News	Discuss the relationship between voluntary disclosure and rivals’ going-private plans Analyze how costs and benefits impact strategic disclosure Identify information spillover effects of going-private transactions
  Session 5: Craig Sisneros, Oklahoma State University Moral Balancing: CEO Prosocial Behavior and Earnings Management	Discuss moral balancing theory in the context of earnings management Examine the relationship between CEO prosocial behavior and earnings management Identify factors influencing moral balancing in CEOs

• Parking

  The B.S. Roberts Room is in North Hall. Participants will park in Lot E or D. Parking is free.

  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. 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