Journal of Accounting, Auditing and Finance Symposium on ESG 2024
From left: Lindner Accounting Department Manager Toshia Watkins, Assistant Professor Chelsea Anderson, Assistant Professor Joe Lopez, Accounting Department Head and Norwood and Majorie Chair of Accounting Nan Zhou, JAAF Conference Editor Agnes Cheng (University of Oklahoma), Lindner dean Marianne Lewis, Assistant Professor Jason Bangert and JAAF Editor Xiao-Jun Zhang (University of California, Berkeley).
Hosted by the accounting department at the Lindner College of Business, the Journal of Accounting, Auditing, and Finance (JAAF) Symposium on ESG was held from October 4-5, 2024.
Subject matter experts presented papers and enjoyed discussions on environmental, social and governance (ESG) topics at the Graduate by Hilton Cincinnati and Lindner Hall.
Organization and Planning Committee
- Jason Bangert, PhD, University of Cincinnati
- C. S. Agnes Cheng, PhD, University of Oklahoma, Co-Chair
- Joe Lopez, PhD, University of Cincinnati
- Adam Olson, PhD, University of Cincinnati
- Linna Shi, PhD, University of Cincinnati
- Changjiang (John) Wang, PhD, University of Cincinnati
- Toshia Watkins, University of Cincinnati
- Xiao-Jun Zhang, PhD, University of California, Berkeley
- Nan Zhou, PhD, University of Cincinnati, Co-Chair
Symposium Schedule
Friday, October 4
Location: Graduate by Hilton Cincinnati.
12:30-1 p.m.: Registration, coffee and cookies
Location: Graduate by Hilton Cincinnati Joseph Strauss Room.
Moderator: Chelsea Anderson, University of Cincinnati
- 1-1:10 p.m., Welcome Speech, Marianne Lewis, Dean, Carl H. Lindner College of Business
- 1:10-1:50 p.m., Keynote Speech, Maureen McNichols, Stanford University
1:50-2:40 p.m., Plenary Paper I
25-minute presentation. 15-minute discussion. 10-minute Q&A.
- Politicians’ Green Incentives and External Auditing
- Ole-Kristian Hope, University of Toronto (Presenter)
- Heng Yue, Singapore Management University
- Qinlin Zhong, Fudan University
- Discussant: Xiumin Martin, Washington University
2:40-3:30 p.m., Plenary Paper II
25-minute presentation. 15-minute discussion. 10-minute Q&A.
- Social Washing or Credible Communication? An Analysis of Whether Firms Faithfully Report Diversity, Equity, and Inclusion in their 10-K Filings
- Nathan Goldman, North Carolina State University (Presenter)
- Yuan Zhang, University of Texas at Dallas
- Discussant: Anne Beatty, Ohio State University
- 3:30-3:50 p.m., Coffee break
Location: Graduate by Hilton Cincinnati Joseph Strauss Room
Moderator: Jason Bangert, University of Cincinnati
3:50-4:40 p.m., Plenary Paper III
25-minute presentation. 15-minute discussion. 10-minute Q&A.
- Risk Sharing Value of Disclosure: A Real-time Market Response Approach to Hedge Climate Change Risk
- Yang Cao, Boston College
- Miao Liu, Boston College (Presenter)
- Rachel Xi Zhang, National University of Singapore
- Discussant: Eddie Riedl, Boston University
4:40-5:55 p.m., Concurrent Session I
18-minute presentation. 7-minute Q&A.
- Silent Skies: The Impact of Meeting Earnings Benchmarks on Bird Populations
- Jake Thomas, Yale University
- Wentao Yao, Xiamen University
- Frank Zhang, Yale University
- Wei Zhu, University of Illinois (Presenter)
- The Acclimation of Financial Reporting to Climate Risk Regulation: A Study of Restructuring Charges Surrounding the Emergency Adoption of the California Heat Illness Prevention Standard
- Zackery (Ziqi) Ma, University of Cincinnati
- Linna Shi, University of Cincinnati
- Katherine (Kexin) Yu, University of Cincinnati (Presenter)
- Nan Zhou, University of Cincinnati
- Mandatory Disclosure and Corporate Green Innovation
- Brian Bratten, University of Kentucky
- Sung-Yuan (Mark) Cheng, University of Kentucky (Presenter)
- Tyler Kleppe, University of Kentucky
5:55-6:20 p.m., Break to prepare for Dinner Reception
6:20-8:30 p.m., Dinner Reception, Graduate by Hilton Cincinnati Fountain Square Room
- 6:20-6:25 p.m., JAAF Editor-in-Chief Xiao-Jun Zhang, University of California, Berkeley
- 6:25-6:30 p.m., JAAF Conference Editor Agnes Cheng, University of Oklahoma
- 6:30-8:30 p.m., Plated dinner
Saturday, October 5
Location: Lindner College of Business
7:30-8:10 a.m., Boxed breakfast, Lindner Atrium
Location: Lindner Room 1410
Moderator: Joe Lopez, University of Cincinnati
8:10-9 a.m., Plenary Paper IV
25-minute presentation. 15-minute discussion. 10-minute Q&A.
- “If Not Certain Be Vague”: How Uncertainty about Investors’ Preferences Shapes Voluntary Climate Change Disclosure
- Ole-Kristian Hope, University of Toronto
- Giulia Sargiacomo, University of Toronto, (Presenter)
- Discussant: Estelle Sun, Boston University
9-9:50 a.m., Plenary Paper V
25-minute presentation. 15-minute discussion. 10-minute Q&A.
- Turning Invisible: Advertising Strategy after ESG Violation Penalty
- Scarlett Song, University of New Hampshire (Presenter)
- Estelle Sun, Boston University
- Discussant: Tyler Kleppe, University of Kentucky
9:50-10:10 a.m., Coffee break, Lindner Atrium
Location: Lindner Room 1410
Moderator: Linna Shi, University of Cincinnati
10:10-11 a.m., Plenary Paper VI
25-minute presentation. 15-minute discussion. 10-minute Q&A.
- Dare to Say No? Externalities of Employee Employment Protection on Financial Misreporting
- Jackie (Zeyang) Ju, University of Kentucky (Presenter)
- Chan Li, University of Kansas
- Hong Xie, University of Kentucky
- Discussant: Quinn Swanquist, University of Alabama
11 -11:50 a.m., Concurrent Session II
18-minute presentation. 7-minute Q&A
- Environmental Mergers and Acquisitions
- Alice Lee, Temple University (Presenter)
- Wei Wang, Temple University
- Sudipta Basu, Temple University
- Green Paychecks: CEO Compensation in the ESG Age
- Teena Rachel Philip, University of Texas at San Antonio (Presenter)
- Daniela Sanchez, University of Texas at San Antonio
- Juan Manuel Sanchez, University of Texas at San Antonio
Concluding Remarks + Lunch
- 11:50 a.m.-12:00 p.m., Vote for the Best Paper Award via Poll Everywhere, Adam Olson, University of Cincinnati
- 12:00-12:10 p.m., UC Accounting Department Head Nan Zhou
- 12:10 p.m., Boxed lunch, Lindner Atrium