Session #1

Room 1:

Social Comparison in Multi-Task Environments – Sacrificing Overall Performance for Local Excellence?

Maximilian Kohler, Ulm University
Matthias Mahlendorf, Frankfurt School of Finance and Management
Mischa Seiter, Ulm University
Timo Vogelsang, Frankfurt School of Finance and Management*

Moderated by Haresh Sapra, Chicago Booth

Room 2:

Global Evidence on Mandating ESG Disclosures in Annual Reports

Yan Lin, Shenzen University
Rui Shen, Chinese University Hong Kong
Jasmine Wang, University of Virginia
Y. Julia Yu, University of Virginia*

Moderated by Christian Leuz, Chicago Booth

Session #2

Room 1:

A Field Experiment with Audit Intermediaries
 
Jan Bouwens, University of Amsterdam*
Sanne van Duin, University of Amsterdam
Jeroen van Raak, University of Amsterdam

Moderated by Haresh Sapra, Chicago Booth

Room 2:

The Anatomy and Evolution of ESG Reports

Ethan Rouen, Harvard University*
Kunal Sachdeva, Rice University
Aaron Yoon, Northwestern University

Moderated by Christian Leuz, Chicago Booth

Session #3

Room 1:

Audit Partners’ Role in Material Misstatement Resolution: Survey Evidence

Eldar Maksymov, Arizona State University
Mark Peecher, University of llinois, Urbana-Champaign*
Andrew Sutherland, MIT
Joseph Weber, MIT

Moderated by Regina Wittenberg Moerman, University of Southern California

Room 2:

Court Disclosures of Firms in Chapter 11 Bankruptcy
 
Ilona Bastiaansen, University of Connecticut
Alina Lerman, University of Connecticut
Frank Murphy, University of Connecticut
Dushyantkumar Vyas, University of Toronto*

Moderated by Philip Berger, Chicago Booth

Session #4

Room 1:

How Do Multiple Regulators Regulate Conflict of Interest (COI) Disclosure? Evidence from Fairness Opinion Providers’ COI Disclosures
 
Rachel Geoffroy, Ohio State University
Lisa Yao Liu, Columbia University*

Moderated by Rodrigo Verdi, MIT

Room 2:

CEO Depression and Corporate Investments: Evidence from Acoustic Features

Sung-Yuan (Mark) Cheng, University of Kentucky
Nargess Golshan, University of Kentucky*

Moderated by Philip Berger, Chicago Booth

Session #5

Room 1:

How Does Carbon Footprint Information Affect Consumer Choice? A Natural Field Experiment
 
Bianca Beyer, Humboldt-Universität zu Berlin
Rico Chaskel, Humboldt-Universität zu Berlin
Simone Euler, Humboldt-Universität zu Berlin
Joachim Gassen, Humboldt-Universität zu Berlin*
Ann-Kristin Großkopf, Ludwig-Maximilians-Universität München
Thorsten Sellhorn, Ludwig-Maximilians-Universität München

Moderated by Luzi Hail, University of Pennsylvania

Room 2:

Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform

Yuen-Kit Jacky Chau, Chinese University of Hong Kong*

Moderated by Rodrigo Verdi, MIT

Session #6

Room 1:

Where does the time go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality
 
William Ciconte, University of Illinois, Urbana-Champaign*
Justin Leiby,  University of Illinois, Urbana-Champaign
Marleen Willekens, KU Leuven

Moderated by Douglas Skinner, Chicago Booth

Room 2:

How Does Judges’ Personal Exposure to Financial Fraud Affect White-Collar Sentencing?

Trung Nguyen, Harvard University*
Aneesh Raghunandan, London School of Economics
Alexandra Scherf, London School of Economics

Moderated by Philip Berger, Chicago Booth

Session #7

Room 1:

Measuring the Incidence of Earnings Manipulations: A Novel Approach
 
Nicole Cade, University of Pittsburgh*
Joshua Gunn, University of Pittsburgh
Alex Vandenberg, University of Pittsburgh

Moderated by Christian Leuz, Chicago Booth

Room 2:

The Effect of Workplace Gender Diversity Disclosures on Job Search Decisions

Lisa LaViers, Tulane University*
Jason Sandvik, Tulane University

Moderated by Haresh Sapra, Chicago Booth