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  • Please mark your calendar!

    The 2016 ABO Research Conference will be held in Albuquerque, New Mexico, at the Hyatt Regency Albuquerque on October 6-8, 2016.

  • A limited number of rooms have been set aside for conference participants at the Hyatt Regency Albuquerque at the rate of $189 per night, single or double occupancy. If you are planning on attending, we suggest that you reserve a room early.

2016 ABO Research Conference

Online Program

ABO Doctoral Consortium - Thursday, October 6, 2016
   
5:00 pm - 7:00 pm Reception for ABO Doctoral Consortium Participants

ABO Doctoral Consortium - Friday, October 7, 2016
   
7:30 am - Noon ABO Doctoral Consortium

 
ABO Research Conference
   
Noon - 1:30 pm Lunch
Imagining Our Future: Envisioning Our Second Century
Accounting - 1.0 CH
Speaker: Dr. Anne Christensen, AAA President Elect

1:45 pm - 3:15 pm

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

1.02: Corporate Social Responsibility
Accounting - 1.5 CH
Moderator: Kelsey Brasel, Ball State 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
1.03: Behavioral Managerial Research
Accounting - 1.5 CH
Moderator: Joe Burke, University of Illinois-Urbanan-Champaign
  • 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

3:15 pm - 3:45 pm Break

3:45 pm - 5:15 pm

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

2.02: Audit Teams and Audit Reviews
Accounting - 1.5 CH
Moderator: Shana Clor-Proell, Texas Christian 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

5:30 pm - 6:30 pm Reception

ABO Research Conference - Saturday, October 8, 2016
   
7:30 am - 8:30 am

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

8:30 am - 10:00 am Panel Session
Accounting - 1.5 CH
Using Online Participant Platforms to Further Your Research
Moderator: Kathryn Kadous, Emory University

Panelists: Justin Leiby, University of Georgia
Kristina Rennekamp, Cornell University
Ken Trotman, UNSW Australia

10:00 am - 10:30 am Break

10:30 am - 12:00 pm

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

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

1:30 pm - 3:00 pm

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

3:00 pm - 3:30 pm Break

3:30 pm - 5:00 pm

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

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 CH (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

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

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