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2015 ABO Research Conference

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ABO Doctoral Consortium - Thursday, October 8, 2015
   
5:00 pm - 7:00 pm Reception for ABO Doctoral Consortium Participants

ABO Doctoral Consortium - Friday, October 9, 2015
   
7:30 am - Noon ABO Doctoral Consortium

 
2015 ABO Doctoral Consortium generously supported by Deloitte U.S. Firms
 
ABO Research Conference
   
Noon - 1:30 pm Lunch
Accounting - 1.0 CH
Kevin N. Monroe, CPA, Audit Partner, Deloitte & Touche

1:45 pm - 3:15 pm

Concurrent Sessions

Session 1.01: Social Media
Accounting - 1.5 CH
Moderator: Lei Gao, Virginia Commonwealth University

Corporate Social Media: How Two-Way Disclosure Channels Influence Investors.
Nicole Cade, University of Washington
Discussant: Jennifer Winchel, University of Virginia

Investor Reaction to $Firm or #CEO Use of Social Media for Negative Disclosures.
Wynter Brooke Elliott, University of Illinois at Urbana–Champaign
Stephanie Grant, University of Illinois at Urbana–Champaign
Frank Hodge, University of Washington
Discussant: Spencer Anderson, Indiana University Bloomington

If You Tweet, They Will Follow: CEO Tweets, Social Capital, and Investor Decisions.
Andrea Seaton Kelton, Wake Forest University
Robin R. Pennington, North Carolina State University
Discussant: Laura Feustel, University of South Carolina

Session 1.02: Participative Budgeting
Accounting - 1.5 CH
Moderator: Mark Edmonds, Southern Illinois University Carbondale

Experimental Role Assignment and the Effect of the Perceived Legitimacy of the Superior’s Position on Budgetary Reporting.
Jeremy Douthit, The University of Arizona
Michael John Majerczyk, Georgia State University
Discussant: Todd A. Thornock, Iowa State University

Managers Use of Subordinate Budget Submissions: The Development and Consequences of Trust.
Joseph G. Fisher, Indiana University Bloomington
William Timothy Mitchell, University of Waterloo
Sean A. Peffer, University of Kentucky
Alan Webb, University of Waterloo
Discussant: Jeremy B. Lill, Georgia State University

The Effect of Information System Precision on Honesty in Managerial Reporting: An Experimental Examination Incorporating Operating Uncertainty.
Heba Yousef M. Abdel-Rahim, Georgia State University
Douglas E. Stevens, Georgia State University
Discussant: Di Yang, Georgia Institute of Technology

Session 1.03: Audit Committees, Professional Skepticism, and Auditor Judgment
Auditing - 1.5 CH
Moderator: Lori Shefchik Bhaskar, Indiana University

Client Interpersonal Style, Professional Skepticism, and the Audit Interview.
Jared A. Eutsler, University of Central Florida
Anne E. Norris, University of Miami
Gregory M. Trompeter, University of Central Florida
Discussant: Marsha Keune, University of Dayton

Effects of Key Audit Matter Standards and Audit Committee Proactiveness on Auditors’ Judgments.
Hui Ting Evelyn Gay, Nanyang Technological University
Terence Bu Peow Ng, Nanyang Technological University
Discussant: Jessica Osgood, University of Massachusetts Amherst

How Do Behavioral Indicators of Audit Committee Effectiveness Influence Auditor Skepticism?
Yoon Ju Kang, University of Massachusetts, Amherst
Marietta Peytcheva, Lehigh University
Sanaz Aghazadeh, Louisana State University
Discussant: Lori Shefchik Bhaskar, Indiana University

3:15 pm - 3:45 pm Break

3:45 pm - 5:15 pm Concurrent Sessions

Session 2.01: Tax, Policy, and Behavior
Taxes - 1.5 CH
Moderator: Christopher Kevin Eller, Appalachian State University

Do Tax Credits Effectively Motivate Purchasing Behavior? Experimental Evidence of Conditional Success.
Shane Ryan Stinson, The University of Alabama
Beau Grant Barnes, Washington State University
Steve Buchheit, The University of Alabama
Michaele Lizabeth Morrow, Suffolk University
Discussant: Cathleen L. Miller, University of Michigan–Flint

Examining the Tax Fairness Partisan Divide.
Michael L. Roberts, University of Colorado Denver
Theresa L. Roberts, University of Colorado Denver
Discussant: Dana L. Hart, University of North Florida

The Potential of the Review Process to Detect and Mitigate Advocacy Bias.
Andrew D. Cuccia, The University of Oklahoma
Anne M. Magro, George Mason University Amber Whisenhunt
Discussant: Mary Elizabeth Marshall, University of South Carolina

Session 2.02: Relative Performance Incentives
Accounting - 1.5 CH
Moderator: Fengchun Tang, Virginia Commonwealth University

Promotion, Relative Performance Information, and the Peter Principle.
Eric W. Chan, The University of Texas at Austin
Discussant: Steven D. Smith, Brigham Young University

The Effect of Mood and Tournament Incentives on Negotiators’ Judgments and Intra-Firm Negotiations.
Linda Joy Chang, UNSW Australia
Mandy Man-sum Cheng, UNSW Australia
Samuel Hong Ly, UNSW Australia
Discussant: Shawn Jacob Gordon, University of Illinois at Urbana– Champaign

What Is a Good Rank? The Effort and Performance Effects of Adding Performance Category Labels to Relative Performance Information.
Thorsten Knauer, Universitat Bayreuth
Friedrich Sommer, Universitat Muenster
Arnt Woehrmann, Universitat Muenster
Discussant: Gregory P. McPhee, Florida International University

Session 2.03: Behavioral Audit Research
Auditing - 1.5 CH
Moderator: John Charles Anderson, San Diego State University

An Auditor Participant Selection Framework and Consideration of Novice Auditors as Participants.
Erin Michelle Hawkins, University of South Carolina
Marsha Keune, University of Dayton
Kristen Kelli Saunders, University of South Carolina
Discussant: John Charles Anderson, San Diego State University

Do Auditors Make Better Fraud Planning Decisions When Advising versus Deciding?
Tim David Bauer, University of Illinois at Urbana–Champaign
Sean Hillison, University of Illinois at Urbana-Champaign
Mark Peecher, University of Illinois at Urbana–Champaign
Bradley M. Pomeroy, University of Waterloo
Discussant: Adam Vitalis, Georgia Institute of Technology

Jurors’ Assessments of Audit Quality on Assurance for Fair Values: The Impact of Audit Quality Indicators and Task Difficulty.
Arnold Wright, Northeastern University
Yi-Jing Wu, Texas Tech University
Discussant: Amy Melissa Donnelly, University of Central Florida

5:30 pm - 6:30 pm Reception

ABO Research Conference - Saturday, October 10, 2015
   
7:30 am - 8:30 am Breakfast and Research Forum
Accounting - 1.0 CH

Table 1: The Behavioral and Psychological Influences of Tax Software: An Analysis of Taxpayer Compliance Decisions Using Paper and Software.
Nicholas Hunt, University of North Texas
Govind Iyer, University of North Texas

Table 2: How Offshoring Can Impact Novice Auditors’ Acquisition of Knowledge.
Velina Krastimirova Popova, Virginia Polytechnic Institute and State University
Nicole Wright, Northeastern University

Table 3: Retail Investors’ Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter.
Neal Michael Snow, Lehigh University

Table 4: The Effect of Disclosure Readability and Education on Nonprofessional Investors’ Estimates of Stock Price and Management Credibility.
Jennifer Riley, University of Nebraska at Omaha
Eileen Z. Taylor, North Carolina State University

Table 5: The Effects of Managers’ Strategic Responses to Media- Disclosed Negative Information on Investors’ Judgments.
Kirsten Fanning, University of Illinois at Urbana–Champaign
Kevin E. Jackson, University of Illinois at Urbana–Champaign

Table 6: The Effects of News Valance and Disclosure Platform on Non- Professional Investors’ Affective Reactions and Judgments.
Maia J. Farkas, California State University, San Marcos
Walied Keshk, California State University, Fullerton

8:30 am - 10:00 am ABO Business Meeting and AAA Presentation
Christine Botosan, AAA Past President, The University of Utah
Donna Bobek Schmitt, ABO 2014–15 President, University of South Carolina
Lisa Victoravich, ABO 2015–16 President, University of Denver

10:00 am - 10:30 am Break

10:30 am - 12:00 pm Concurrent Sessions

Session: 3.01: Disclosures
Accounting - 1.5 CH
Moderator: Linda Quick, East Carolina University

Examining the Effects of Detail in Risk Oversight Disclosures on Investors’ Decisions.
Kristina Colleen Demek, University of Central Florida
Discussant: Brian Matthew Goodson, University of Cincinnati

Discrepancies between Financial Statement Users’ Materiality and Audit Materiality: Can Public Disclosure Close the Gap?
Marcus M. Doxey, The University of Alabama
Richard Hatfield, The University of Alabama
Richard Kyle Peel, The University of Alabama
Jordan Alleyne Rippy, The University of Alabama
Discussant: Jeremy Vinson, Clemson University

The Effect of a Cautionary Notice on Investors’ Reactions to More-and Less-Readable Disclosures.
Lisa Koonce, The University of Texas at Austin
Zheng Leitter, The University of Texas at Austin
Brian Joseph White, The University of Texas at Austin
Discussant: Walied Keshk, California State University, Fullerton

The Unintended Consequences of Uncertainty Disclosures Made by Auditors and Managers on Nonprofessional Investor Judgments.
Andrea Seaton Kelton, Wake Forest University
Norma Ramirez Montague, Wake Forest University
Discussant: Jennifer Riley, University of Nebraska at Omaha

Session 3.02: Ethical Behavior
Behavioral Ethics - 1.5 CH
Moderator: Valerie Chambers, Arizona State University

Do Contextual Elements Make Accountants and Other Business People Susceptible to Fraud? A Study on Psychological Distance and Financial Priming.
Nicholas Hunt, University of North Texas
Mary B. Curtis, University of North Texas
Discussant: Theresa A. Libby, University of Waterloo

The Effects of Knowledge Sharing on Helping Behavior: Implications for Reward System Design.
Katlijn Haesebrouck, KU Leuven
Alexandra Van den Abbeele, KU Leuven
Michael Glenn Williamson, The University of Texas at Austin
Discussant: Kimberly A. Zahller, University of Colorado Colorado Springs

When the Cat’s (Far) Away: The Effect of Control Centralization and Compensation Interdependence on Performance Misreporting.
Jeremy B. Lill, Georgia State University
Discussant: Ann C. Dzuranin, Northern Illinois University

Blowing the Whistle: Individual Persuasion under Perceived Threat of Retaliation.
Randall F. Young, Texas State University–San Marcos
Discussant: Valerie Chambers, Arizona State University

Session 3.03: Management Judgment and Decision Making
Accounting - 1.5 CH
Moderator: Heba Yousef M. Abdel-Rahim, Georgia State University

Evaluation Mode Considerations on Decisions Using Environmental Accounting Information When Benchmark Data Give Unclear Signals.
Hank C. Alewine, The University of Alabama in Huntsville
Dan Stone, University of Kentucky
Discussant: Kim Ikuta, University of Washington

Me versus We: The Effect of Incomplete Team Member Feedback on Cooperation of Self-Regarding Individuals.
Tyler F. Thomas, University of Wisconsin–Madison
Todd A Thornock, Iowa State University
Discussant: Jeremy Douthit, The University of Arizona

The Effect of Auditor Reporting Choice and Audit Committee Oversight Strength on Management Financial Disclosure Decisions.
Stephen Fuller, Georgia State University
Discussant: Heather Carrasco, The University of Alabama

The Effect of Creative Culture on Aggressive Financial Reporting.
Ryan Dale Guggenmos, Cornell University
Christopher P. Agoglia, University of Massachusetts Amherst
Discussant: Steve Buchheit, The University of Alabama

12:00 pm - 1:30 pm Lunch and Award Presentations

1:30 pm - 3:00 pm Concurrent Sessions

Session 4.01: Behavioral Tax Research
Taxes - 1.5 CH
Moderator: Donna Bobek Schmitt, University of South Carolina

An Experiential Investigation of Tax Provider-Client Interactions.
Donna Bobek Schmitt, University of South Carolina
Derek W. Dalton, Clemson University
Amy M. Hageman, Kansas State University
Robin Rae Radtke, Clemson University
Discussant: Michael L. Roberts, University of Colorado Denver

Government Spending: How It Impacts Tax Compliance.
Diana Falsetta, University of Miami
Jennifer B. Schafer, Kennesaw State University George
Theodore Tsakumis, University of Delaware
Discussant: Ethan LaMothe, University of South Carolina

Health Insurance, Taxes, and Twenty-Somethings: The Economic Irrelevance of Tax Policy Framing Effects.
Shane Ryan Stinson, The University of Alabama
Michaele Lizabeth Morrow, Suffolk University
Marcus M. Doxey, The University of Alabama
Discussant: Diana Falsetta, University of Miami

Session 4.02: Auditor-Client Interactions and Negotiations
Auditing - 1.5 CH
Moderator: Kenneth C. Dalton, University of Nevada, Las Vegas

Auditor Professional Skepticism during Auditor-Client Interactions in a Nonprofit Environment: The Effects of Donor Pressure and the Strength of Governance.
John Robert Lauck, Louisiana Tech University
Sudip Bhattacharjee, Virginia Polytechnic Institute and State University
Discussant: Elizabeth Altiero, University of Central Florida

Auditors’ Narcissism and Auditor-Client Negotiations: Archival and Experimental Evidence.
Bryan Church, Georgia Institute of Technology
Narisa Tianjing Dai, University of International Business and Economics
Xuejiao Liu, University of International Business and Economics
Jason Kuang, Georgia Institute of Technology
Discussant: Eric N. Johnson, University of Wyoming

The Impact of Principles versus Rules Accounting Standards and Task Subjectivity on Auditor Reporting Judgments and Negotiation Tactics.
Helen L. Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick
Danielle Rose Lombardi, Villanova University
Arnold Wright, Northeastern University
Sally Wright, University of Massachusetts-Boston
Discussant: Mary Kate Dodgson, University of Massachusetts Amherst

Session 4.03: Investors’ Perceptions of Management
Accounting - 1.5 CH
Moderator: Scot Eliot Justice, Colorado State University

Watching the Glass Ceiling: An Investigation of Financial Presentation Modality and Gender Bias.
Steve Buchheit, The University of Alabama
Cristina Bailey, Texas Tech University
Kevin Kim, Texas Tech University
Discussant: Kelsey R Brasel, Ball State University

How Patterns of Past Guidance Provision Affect Investor Judgments: The Joint Effect of Guidance Frequency and Guidance Consistency.
Shankar Venkataraman, Georgia Institute of Technology
Michael Tang, New York University
Discussant: Erin L. Hamilton, University of Nevada, Las Vegas

Can "I" and "We" in Accounting Disclosures Influence Investors’ Perceptions of Manager Credibility and Investment Decisions?
Serena Loftus, Tulane University
Discussant: Donald R. Young, Georgia Institute of Technology

3:00 pm - 3:30 pm Break

3:30 pm - 5:00 pm Concurrent Sessions

Session 5.01: Investor Judgment and Decision Making
Accounting - 1.5 CH
Moderator: Brett A. Rixom, Florida International University

Ambiguity and Investor Demand for Accounting Conservatism.
Martin Staehle, University Bern
Discussant: Jordan Michael Bable, University of Pittsburgh

How Does the Audit Report’s Structure Affect Nonprofessional Investors’ Attention to Its Content?
Brian Matthew Goodson, University of Cincinnati
Discussant: Shankar Venkataraman, Georgia Institute of Technology

Asymmetrical Penalties for Being Late versus Wrong: Investor Reactions to Accounting Restatements and Late Filings.
Lorenzo Patelli, University of Denver
Lisa M. Victoravich, University of Denver
Discussant: Shana Clor-Proell, Texas Christian University

Session 5.02: Incentives and Behavior
Accounting - 1.5 CH
Moderator: Lasse Mertins, Johns Hopkins University

The Effect of Reciprocity and Wages on Effort in Skill-Based and Non- Skill-Based Settings.
Jeremy Douthit, The University of Arizona
Discussant: Mandy Man-sum Cheng, UNSW Australia

The Performance Effects of Tangible versus Cash Rewards: The Mediating Role of Categorization and Reward Attractiveness.
Jongwoon Choi, University of Pittsburgh
Adam Presslee, University of Pittsburgh
Discussant: Ashley Sauciuc, The University of Arizona

Why Does Bonus Pay Increase with Seniority? Social Status and Compensation Delay in Compensation Contracting.
Nigel J. Barradale, Copenhagen Business School
Jason Brown, Indiana University Bloomington
Sean A. Peffer, University of Kentucky
Matthew Thomas Sooy, University of Kentucky
Discussant: Christopher Kevin Eller, Appalachian State University

Session 5.03: Auditing Complex Estimates and Reliance on Specialists
Auditing - 1.5 CH
Moderator: Edward Lynch, Virginia Commonwealth University

Can an Audit Firm’s Tone at the Top Messaging Attenuate Confirmation Bias in Auditors’ Judgments?
Jonathan Pyzoha, Miami University
Mark H. Taylor, Case Western Reserve University
Yi-Jing Wu, Texas Tech University
Discussant: Ann Backof, University of Virginia

Improving Auditors’ Consideration of Evidence Contradicting Management’s Complex Estimate Assumptions.
Ashley Austin, The University of Georgia
Jacqueline S. Hammersley, The University of Georgia
Michael Ricci, The University of Georgia
Discussant: Michelle McAllister, Florida State University

When Do Auditors Use Specialists’ Work to Develop Richer Problem Representations of Complex Estimates?
Emily Elaine Griffith, University of Wisconsin–Madison
Discussant: Karen Y. Green, The University of Toledo

5:00 pm Drawing

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

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