Concurrent Sessions

Session 1.01: Behavioral Audit Research 1
Auditing - 1.5 CH
Moderator: Lori Stefchik Bhaskar, Indiana University-Bloomington

• How Do Auditors Order Their Tasks, and How Does Task Ordering Affect Performance?
  Robert Mocadlo, Emory University
  Discussant: Ikseon Suh, Marquette University
  
  
• Are Industry Specialist Auditors Held More Liable or Less Liable For Undetected Fraud?
  David Piercey, University of Massachusetts-Amherst; Chad Simon, Utah State University; Nathaniel Stephens, Utah State University
  Discussant: Erin Hamilton, University of Nevada-Las Vegas
  
  
• Can the nature of auditing standards affect auditors' mindsets? The impact of task-mindset fit on auditor performance.
  Kimberly Ikuta, University of Washington-Seattle; Tracie Majors, University of Illinois-Urbana-Champaign; Amanda Winn, University of Illinois-Urbana-Champaign
  Discussant: Nicole Wright, Northeastern University
  
  

• CSR in Buyer-Seller Markets: The Impact of Assurance of Sustainability Reports and Material Incentives
  Karen De Meyst, KU Leuven; Eddy Cardinaels, Universiteit van Tilburg; Alexandra Van den Abbeele, KU Leuven
  Discussant: Matthew Sooy, University of Western Ontario
  
  
• The Effects of Corporate Social Responsibility and Wrongdoer Rank on Whistleblowing
  Alisa Brink, Virginia Commonwealth University; Christopher Eller, Appalachian State University; Karen Green, University of Toledo
  Discussant: Xin Geng, West Virginia University
  
  
• How the Construal of Past Socially Responsible Actions Influences Managers’ Subsequent Ethical Decisions
  Joseph Johnson, University of Central Florida; Patrick Martin, Indiana University; Bryan Stikeleather, University of South Carolina; Donald Young, Georgia Institute of Technology
  Discussant: Joel Owens, University of Nebraska-Lincoln

• A Cautionary Tale of Coercive Control
  Laurie Burney, Baylor University; Robin Radtke, Clemson University; Sally Widener, Clemson University
  Discussant: Mandy Cheng, University of New South Wales
  
  
• Budgetary Pressure and Performance in Unstable Production Environments
  Jeremy Douthit, University of Arizona; Ashley Sauciuc, University of Arizona-Tucson
  Discussant: Margaret Christ, University of Georgia
  
  
• When is $1,000,000 greater than $1 million? The numerosity effects in performance evaluation practices
  Jason Kuang, Georgia Institute of Technology; Ziyang Li, Southwestern University of Finance and Economics; Hongtao Mao, Southwestern University of Finance and Economics; Jordan Samet, Georgia Institute of Technology
  Discussant: Gregory McPhee, Florida International University
  
  

Concurrent Sessions

2.01: Financial and Non-Financial Incentives
Accounting - 1.5 CH
Moderator: Margaret Christ, University of Georgia

• The Effects of Anticipation and Recognition Source in Employee Recognition Programs
  Joe Burke, University of Illinois-Urbana-Champaign; Gary Hecht, University of Illinois-Urbana-Champaign; Matthew Stern, DePaul University
  Discussant: Linda Matuszewski, Northern Illinois University
  
  
• Cash vs. Noncash Rewards: Motivational Effect of Reward Type across Individual and Group-based Tournaments
  Steven Kachelmeier, University of Texas at Austin; Michael Williamson, University of Illinois at Urbana-Champaign; Xinyu Zhang, University of Texas at Austin
  Discussant: Jeremy Douthit, University of Arizona
  
  
• Do Mixed Incentives Interact with the Explicit Communication of Goal Priority?
  Michael Majerczyk, Georgia State University; Yu Tian, University of Central Florida; Brad Tuttle, University of South Carolina
  Discussant: Jing Davis, Ohio State University
  
  

• The Effects of Psychological Ownership on Specialists’ Judgments and Communication in Audit Teams
  Tim Bauer, University of Illinois-Urbana-Champaign; Cassandra Estep, University of Illinois-Urbana-Champaign; Emily Griffith, University of Wisconsin-Madison
  Discussant: Ryan Guggenmos, Cornell University
  
  
• Improving Multidisciplinary Assurance Team Performance through Training Interventions
  Tri R. Koroy, UNSW Australia; Wendy Green, UNSW Australia
  Discussant: Sean Hillison, University of Illinois-Urbana-Champaign
  
  
• Shifting Styles: Do Audit Workpaper Reviewers Tailor Feedback on Audit Engagements?
  Gabriel Saucedo, Seattle University; Christine Gimbar, DePaul University; Nicole Wright, Northeastern University
  Discussant: Elena Klevsky, University of Illinois-Urbana-Champaign
  
  

3.03: Investor Judgment and Decision Making
Accounting - 1.5 CH
Moderator: Kelsey Dworkis, University of Denver

• Does Expected Loan Loss Provisioning Improve Investors' Capacity to Assess Banks' Prospects?
  Alexis Kunz, University of Bern; Martin Staehle, University of Bern
  Discussant: Tu Xu, Nanyang Technological University
  
  
• An eye-tracker study on the joint effects of investors’ directional preference and performance information presentation format
  John Chi Wa Ko, UNSW Australia; Mandy Cheng, UNSW Australia; Wendy Green, UNSW Australia Discussant: Allen Hartt, University of New Hampshire
  
  
• Trader Participation in Financial Reporting: Implications of Direct Interactions with Management
  W. Brooke Elliott, University of Illinois-Urbana-Champaign; Stephanie Grant, University of Washington; Jessen Hobson, University of Illinois-Urbana-Champaign
  Discussant: Katarzyna Rupar, University of Florida
  
  

Breakfast and Research Forum
Accounting - 1.0 CH

• Table 1: Alternative Work Arrangements: Perceptions of Participants and Non-Participants
  Authors: Leslie Blix, Southern Illinois University - Carbondale; Katherine Sorensen, Southern Illinois University - Carbondale
  
  
• Table 2: Accounting Professionals, Tax Advice, and Corporate Tax Aggressiveness
  Authors: Bonnie Brown, University of Missouri – Kansas City; Donna Bobek Schmitt, University of South Carolina
  
  
• Table 3: Can Connectors Change Team Culture On Fluid Teams?br>Author: Elena Klevsky, University of Illinois-Urbana-Champaign
  
  
• Table 4: The Effect of a Leader’s Emotional Intelligence on the Subordinate’s Intention to Whistleblow
  Author: Xin Geng, West Virginia University
  
  
• Table 5: The Effects of Level 3 Fair Value Assumptions on Managers’ Selling Decisions
  Authors: Karen Green, University of Toledo; Alisa Brink, Virginia Commonwealth University

Concurrent Sessions

3.01: Auditor-Client Interactions
Auditing - 1.5 CH
Moderator: Brent Garza, University of Illinois-Urbana-Champaign

• The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting
  Authors: Tim Bauer, University of Illinois-Urbana-Champaign; Cassandra Estep, University of Illinois-Urbana-Champaign; Anthony Bucaro, Case Western Reserve University
  Discussant: Lindsay Andiola, Virginia Commonwealth University
  
  
• The Effects of Audit Partner Compensation Incentives and Reinforcement Sensitivity Traits on Auditor Reporting Decisions
  Herman Van Brenk, Nyenrode Business University
  Discussant: Eric Gooden, Boise State University
  
  
• An Examination of Trust and Distrust in Auditor-Client Relationships
  Erin Hawkins, University of South Carolina; Joel Owens, University of Nebraska-Lincoln
  Discussant: Patrick Hurley, Northeastern University
  
  

3.02: Ethics Research in Accounting
Behavioral Ethics - 1.5 CH
Moderator: Christine Gimbar, DePaul University

• How The Prospect of Fault Influences Managers’ Compliance
  Author: Matthew Sooy, University of Western Ontario
  Discussant: Gerui Kang, Saint Cloud State University
  
  
• The Effect of Ego Depletion and Moral Identity on Financial Reporting Aggressiveness
  John Lauck, Louisiana Tech University; Eric Negangard, UVA-McIntire; Joseph Rakestraw, Florida Atlantic University
  Discussant: Siman Li, Georgia Institute of Technology
  
  
• Is There Really a Slippery Slope? The Effects of Minor Indiscretions and Tone at the Top on Misreporting Behavior
  Anna Rose, Victoria University – Wellington; Jacob Rose, Victoria University – Wellington; Ikseon Suh, Marquette University; Carolyn Norman, Virginia Commonwealth Univeristy;  Kristina Linke, University of Groningen
  Discussant: Eric Johnson, University of Wyoming
  
  

3.03: Methodological and Managerial Issues
Accounting - 1.5 CH
Moderator: Brian Goodson, University of Cincinnati

• Making Sense of Seven Quandaries: Developing a Framework for Custom Contrast Analysis
  Ryan Guggenmos, Cornell University; David Piercey, University of Massachusetts-Amherst; Christopher Agoglia, University of Massachusetts-Amherst
  Discussant: Jeremy Vinson, Clemson University
  
  
• How Smart Are Online Workers? A Comparison of Research Participants’ Analytic Intelligence and Performance in a Complex Task
  Steve Buchheit, University of Alabama; Derek Dalton, Clemson University; Troy Pollard, University of Alabama; Shane Stinson, University of Alabama
  Discussant: Gabriel Saucedo, Seattle University
  
  
• Examining Board Processes and Mechanisms: A Management Control Perspective
  Yee Shih Phua, UNSW Australia
  Discussant: Kun Huo, Western University
  
  

Concurrent Sessions

4.01: Auditor Biases
Auditing - 1.5 CH
Moderator: Ryan Guggenmos, Cornell University

• The Impact of the Attraction Effect and Specific Audit Guidance on Auditors’ Level 3 Fair Value Judgments
  Nicole Wright, Northeastern University; Sudip Bhattacharjee, Virginia Tech University; Kimberly Moreno, Northeastern University
  Discussant: Erin Hawkins, University of South Carolina
  
  
• How Do Inspectors Evaluate Auditors’ Decisions? The Role of Prior Experience, Inspection Approach, and Wise Thinking
  Timothy Brown, University of Illinois-Urbana-Champaign; Tracie Majors, University of Southern California; Mark Peecher, University of Illinois-Urbana-Champaign
  Discussant: Donald Young, Georgia Institute of Technology
  
  
• Can Professional Skepticism be Primed when the Incentive Structure Promotes Efficiency?
  Mary Parlee, University of San Diego
  Discussant: Tracie Majors, University of Illinois-Urbana-Champaign
  
  

4.02: Incentives and Behavior
Accounting - 1.5 CH
Moderator: Candice Hux, Bentley University

• The Effects of Charitable Contribution Matching on Effort under Complete and Incomplete Labor Contracts
  Jeremy Douthit, The University of Arizona
  Patrick Martin, Indiana University Bloomington
  Michelle McAllister, Florida State University
  Discussant: Roger White, Emory University
  
  
• The Endogenous Choice of Informal Sanctions.
  Jing Davis, The Ohio State University
  Discussant: Di Yang, Georgia Institute of Technology
  
  
• The Effects of Performance Incentives and Training on Insight Problem-Solving.
  Kun Huo, Western University
  Discussant: Joe Burke, University of Illinois at Urbana–Champaign

4.03: Behavioral Financial Research
Accounting - 1.5 CH
Moderator: Patrick Hurley, Northeastern University

• Short Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks
  Kristina Rennekamp, Cornell University; Katarzyna Rupar, University of Florida; Nicholas Seybert, University of Maryland-College Park
  Discussant: Jordan Samet, Georgia Institute of Technology
  
  
• Reporting Concerns about Earnings Quality: An Examination of Corporate Managers
  Joseph Brazel, North Carolina State University
  Discussant: Joe Johnson, University of Central Florida
  
  
• Corporate Visibility and the CEO Facial Traits–Compensation Relation: Paid for Looks When Others Are Looking
  Thomas Canace, Wake Forest University; Anna Cianci, Wake Forest University; Xiaotao Liu, Northeastern University; George Tsakumis, University of Delaware
  Discussant: Matthew Starliper, University of Massachusetts-Amherst
  
  

Concurrent Sessions

5.01: Behavioral Audit Research 2
Auditing - 1.5 CH
Moderator: Kun Huo, Western University

• Investors’ Reactions to the PCAOB’s Proposed Changes to the Standard Audit Report
  Brian Carver, Clemson University; Brad Trinkle, Mississippi State University
  Discussant: Laura Feustel, University of South Carolina
  
  
• Can Increased Auditor Scrutiny Deter R&D Underinvestment? The Importance of Peer Behavior and Communication with the Board
  Benjamin Commerford, University of Kentucky; Jessica Osgood, University of Massachusetts-Amherst; Ying Wang, University of Massachusetts-Amherst
  Discussant: Peter Kipp, University of South Florida
  
  
• The Effect of Prestige on Burnout, Job Satisfaction, and Turnover Intentions in the Accounting Profession: Is Prestige Costly?
  Derek Dalton, Clemson University; Jeremy Vinson, Clemson University; Sally Widener, Clemson University
  Discussant: Tyler Thomas, University of Wisconsin-Madison
  
  

5.02: Behavioral Tax Research
Taxation - 1.5 CH
Moderator: Deni Cikurel, University of Illinois at Urbana–Champaign

• The Effect of Tax Expense Management and CSR Ratings on Investor Perceptions of Firm Value.
  Ann Davis, Tennessee Tech University
  Rebekah Moore, Northeastern University
  Timothy Rupert, Northeastern University
  Discussant: Mary Marshall, University of South Carolina
  
  
• The Effect of Tax Incentives on the Decision to Contribute to Charitable Organizations: Motivational Crowding In or Crowding Out?
  Donna Bobek Schmitt, University of South Carolina
  Amy Hageman, Kansas State University
  Cass Hausserman, Portland State University
  Discussant: Bonnie Brown, University of Missouri–Kansas City
  
  
• How Do Taxpayers React to Temporary Tax Changes?
  Ethan LaMothe, University of South Carolina
  Donna Bobek Schmitt, University of South Carolina
  Chelsea Austin, University of South Carolina
  Discussant: Amy Hageman, Kansas State University

5.03: Research on Fraud-Related Topics
Behavioral Ethics - 1.5 CH
Moderator: Allen Hartt, University of New Hampshire

• Weakened Reporting: The Role of Bonus Compensation, Clawback Regime and Narcissism in Whistleblowing
  Kelsey Dworkis, University of Denver; Adam Greiner, University of Denver; Lisa Victoravich, University of Denver
  Discussant: Shankar Venkataraman, Georgia Institute of Technology
  
  
• Cheating When in The Hole: The Case of New York City Taxis
  Roger White, Emory University; Shivaram Rajgopal, Columbia University
  Discussant: Alexis Kunz, University of Bern
  
  
• The Impact of Collective Intelligence and Paralinguistic Cues on Fraud Brainstorming Effectiveness
  Allen Hartt, University of New Hampshire; Mohammad Abdolmohammadi, Bentley University; Alex Pentland, Masshachusetts Institute of Technology
  Discussant: Josette Pelzer, College of Charleston