The Accounting Programs at the Naveen Jindal School of Management hosted the 2023 Lone Star Accounting Conference held Feb. 9-10. Dr. Ying Huang, an assistant professor of accounting at the Jindal School, served as the event organizer.
“The conference is a great opportunity for our faculty and the PhD students to brainstorm with other productive researchers in the field,” Huang said. “This greatly benefits the accounting group by incubating and developing rigorous and relevant research in the field.”
Eight Texas schools — The University of Texas at Dallas, the University of Houston, Rice University, Texas A&M University, the University of Houston, The University of Texas at Arlington, Southern Methodist University and Texas Christian University — take turns hosting the annual Lone Star Accounting conference with the purpose of bringing together accounting researchers to present and discuss their research papers for publication in academic journals.
The conference began with PhD student presentations, including one from Yang Zhang, a Jindal School accounting PhD student. Yang Zhang’s paper, “Centralized Electronic Disclosure System and Financial Statement Comparability,” examined the effect of adopting centralized electronic disclosures (CEDS) on financial statement comparability.
Other PhD student presenters at the conference included Geoffrey Pears (Rice University), Ozer Erdem (University of Houston), Abhishek Ramchandani (The University of Texas at Austin), Rob Gonzales (UT Arlington), and Lisa Tiplady (Texas A&M).
A dinner reception for all registrants was held on Feb. 9 at the Hilton Richardson. The following morning, the registrants returned to UT Dallas for breakfast and faculty presentations.
After some opening remarks by Dr. Rebecca Files, an associate professor of accounting at the Jindal School, the conference resumed with a presentation by Dr. Linette Rousseau from the University of Houston) called, “Old Institutions, New Report: Auditors’ Experiences Implementing Critical Audit Matter Reporting.”
Dr. Kirti Sinha, an assistant professor of accounting at the Jindal School, presented “Real Effects of Non-Current Guidance from Accounting and Prudential Regulators: Evidence from CECL,” which examined the effects of uncertainty on bank regulators following the announcement of Current Expected Credit Losses (CECL) standard.
The final presentation of the conference was given by Dr. Matthew Kubic, an assistant professor of accounting at UT Austin., whose paper, “Does Inflation Affect Value Relevance? A Century-Long Analysis,” used almost a century of financial reports to examine how inflation affects the relationship between information in earnings and stock market value.
Other faculty presenters included Anne Albrecht (TCU), Eunjee Kim (Texas A&M), Stefan Huber (Rice), Marcel Tuijin (SMU), and Chandrani Chatterjee (UT Arlington).
The conference concluded with Files thanking all the presenters and wishing everyone a safe journey home.
“I know I speak for the whole audience when I say every single one was really great and we learned a lot,” she said. “That includes the PhD student presentations yesterday, so thank you guys for all you did to prepare for that.”
