Program | American Accounting Association

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Wednesday, January 2, 2019 - IMA Doctoral Colloquium

6:00 pm – 8:00 pm	Doctoral Students' Welcome Reception

Thursday, January 3, 2019 - IMA Doctoral Colloquium

7:30 am – 5:30 pm	IMA Doctoral Colloquium Program

Thursday, January 3, 2019 - MAS Research Conference

6:00 pm – 8:00 pm	Early Bird Reception

Friday, January 4, 2019 — MAS Research Conference

7:00 am – 8:15 am	IMA Breakfast and Panel: Best of IMA Thought Leadership in 2018 Accounting - 1.0 CH Sponsored by the Institute of Management Accountants Speakers: Raef Lawson, Institute of Management Accountants Kip R. Krumwiede, Institute of Management Accountants

8:30 am – 10:00 am	Welcome and Plenary Session Accounting - 1.8 CH Applying Instrumental Variables and Control Function Methods Speaker: Jeffrey M. Wooldridge, Michigan State University Presentation Materials

10:00 am – 10:30 am	Coffee Break and Research Exhibition Session Accounting - 0.5 CH Information System Integration, Enabling Control and Performance: A Follow-Up and Replication—A Research Note Lili-Anne Kihn, University of Tampere Eva Strom, Hanken School of Economics Manager Overconfidence, Hometown Ties, and Performance Target Distortion Zhichao (Alex) Wang, The Australian National University Ruidi Shang, Tilburg University Yafei Zu, Southeast University The Compensation of Independent Directors Worldwide: An Empirical Analysis Based on an Institutional-Based Approach of Agency Theory Andrea Melis, University of Cagliari Luigi Rombi, University of Cagliari The Effects of Group Identity and Justifiability of Questionable Behavior on Whistleblowing Helen Xu, Loyola University Maryland Yuebing Liu, University of Tampa Ziyang Li, Peking University

10:30 am – 12:00 pm	Concurrent Sessions 1.1: AICPA Panel: Make Management Accounting Research Happen: Opportunities, Challenges and Evidence from Attempts to Achieve Research Impact Accounting - 1.8 CH We live in an era where the “impact” of academic research in terms of its benefits to the economy and society is increasingly important. Judgments about the “value” of our research have significant financial, professional and institutional implications. As part of the ongoing effort to better establish dialogue between professional practice and academic research, this panel will provide perspective on how to make management accounting research happen. The primary objectives of this panel will be to: Discuss the broad institutional dynamics of academic research funding from a global perspective Analyze the evidence of these efforts to further the impact of academic research Explore the challenges and opportunities related to enhancing the dialogue between professional practice and academic research Moderator: Yvonne Hinson, AICPA Panelists: Cristiano Busco, University of Roehampton and LUISS University Ken Merchant, University of Southern California Wim A. Van der Stede, The London School of Economics and Political Science Robert Kaplan, Harvard University 1.2: Qualitative Case Studies I Accounting - 1.8 CH Session Chair: Christian Plesner Rossing, University of Tampa From Governing to Managing: Exploring Determinants and Modes of Control in Private Equity Relationships Angelo Ditillo, Bocconi University David S. Bedford, University of Technology, Sydney Discussant: Christie Hayne, University of Illinois at Urbana-Champaign Moral Imaginaries of Performance Measurement Systems in the Pharmaceutical Industry: Struggles and Negotiations to Define What is an Agent and What is Not Keith Robson, HEC Paris Claire Dambrin, ESCP Europe Chiara Bottausci, HEC Paris Discussant: Angelo Ditillo, Bocconi University Engines, Brakes, or Cameras? On Performativity of and Instrumental Sensitivity for Qualculative Practices in the Course of Complex Digitalisation Innovations Robert Obermaier, University of Passau Markus Grottke, University of Passau Discussant: Christian Plesner Rossing, University of Tampa 1.3: Motivating Creativity Accounting - 1.8 CH Session Chair: Clara Xiaoling Chen, University of Illinois at Urbana-Champaign Insights into the Relationships between Personnel Control, Action Control, and Intrinsic Motivation Amy Donnelly, Clemson University Frances A. Kennedy, Clemson University Sally K. Widener, Clemson University Discussant: Alexandra G. H. L. Van den Abbeele, KU Leuven Incentives and Employee-Initiated Innovation: Evidence from the Field Wei Cai, Harvard University Susanna Gallani, Harvard University Jee-Eun Shin, University of Toronto Discussant: Isabella Grabner, WU Vienna University of Economics and Business When Should We Reward Creativity: A New Perspective on Creativity Types Shanming Liu, Bocconi University Angelo Ditillo, Bocconi University Alexandra G. H. L. Van den Abbeele, KU Leuven Discussant: Clara Xiaoling Chen, University of Illinois at Urbana- Champaign 1.4: Incentive Design I Personnel/HR - 1.8 CH Session Chair: Karl Schuhmacher, Emory University Leading by Example: The Effect of Contract Design on the Ability to Lead Karl Schuhmacher, Emory University Kristy L. Towry, Emory University Jacob Zureich, Emory University Discussant: Serena Loftus, Tulane University The Effects of Compensation Mechanism Variation Among Employees on Performance Gary Hecht, University of Illinois at Urbana-Champaign Jeremy B. Lill, Georgia State University Discussant: Adam Presslee, University of Waterloo Testing the Effect of Incentives on Effort Intensity Using Real-Effort Tasks Willie Choi, University of Wisconsin Jeffrey Clark, University of Pittsburgh Adam Presslee, University of Waterloo Discussant: Karl Schuhmacher, Emory University 1.5: Relative Pay, Collusion, and Sabotage Personnel/HR - 1.8 CH Session Chair: Friedrich Sommer, University of Bayreuth The Effect of Intra-Group Pay Raise Frequency on Collusion Ashley Sauciuc, The University of Arizona Discussant: Gregory P. McPhee, Clemson University Multi-Level Relative Performance Evaluations in Teams Jeremy Douthit, The University of Arizona Max Hewitt, The University of Arizona Ashley Sauciuc, The University of Arizona Discussant: Thomas W. Vance, Colorado State University Can a Code of Ethics Reduce Sabotage and Increase Productivity Under Tournament-Based Compensation? An Experimental Study Stuart Manito Smith, Independent Discussant: Friedrich Sommer, University of Bayreuth 1.6: Inter- and Intra-Firm Management Accounting - 1.8 CH Session Chair: Ella Mae Matsumura, University of Wisconsin Making the Most of Supplier Industry Competition Through Incentive Contracting Jen Choi, Emory University Harald Hinterecker, University of Graz Karen Sedatole, Emory University Discussant: Henri C. Dekker, VU University Amsterdam Does the Bullwhip Matter Economically? A Cross-Sectional Firm-Level Analysis Opher Baron, University of Toronto Jeffrey L. Callen, University of Toronto Dan Segal, Interdisciplinary Center Herzliyah Discussant: Raj Mashruwala, University of Calgary The Effect of Headquarters Monitoring on Facility-Level Misconduct Jonas Heese, Harvard University Gerardo Perez Cavazos, Harvard University Discussant: Ella Mae Matsumura, University of Wisconsin 1.7: Control Systems Personnel/HR - 1.8 CH Session Chair: Martin Artz, University of Münster The Micro-Foundations of Management Control Systems: The Influence of Humble CEOs on the Balance of Controls Mira Menz, WHU-Otto Beisheim School of Management Marko Reimer, WHU-Otto Beisheim School of Management Utz Schäffer WHU-Otto Beisheim School of Management Discussant: Josep Bisbe, ESADE Business School Hiring Professional Contract Workers: Does the Control Environment Matter? Sujay Nair, The University of Melbourne Margaret A. Abernethy, The University of Melbourne Anne M. Lillis, The University of Melbourne Discussant: Roland F. Spekle, Nyenrode Business University Control Systems and Effort Direction: Exploratory Evidence from the Public Sector Roland F. Spekle, Nyenrode Business University Frank Verbeeten, University of Amsterdam Sally K. Widener, Clemson University Discussant: Martin Artz, University of Münster

12:00 pm – 1:30 pm	Luncheon and Award Presentations Recognition of Best Case from MAS/IMA Teaching Case Conference Midyear Meeting Best Paper Award Outstanding Journal of Management Accounting Research Reviewer Award Journal of Management Accounting Research Best Paper Award Impact on Management Accounting Practice Award, sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA Lifetime Contribution to Management Accounting Award, sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA

1:30 pm – 3:00 pm	JMAR Forum, Management Accounting Research on Risk Management: Past, Current, and Future Accounting - 1.8 CH Control Self-Assessment and Costs of Compliance with SOX 404 Lawrence J. Abbott, University of Wisconsin-Milwaukee Susan Parker, Santa Clara University Gary Peters, University of Arkansas The Effect of Compensation Caps on Risk-Taking Niklas Kreilkamp, University of Giessen Sasha Matanovic, University of Giessen Friederich Sommer, University of Bayreuth Arnt Woehrmann, University of Giessen Chair: Margaret Christ, JMAR editor, The University of Georgia Plenary Speakers: Mark Beasley, North Carolina State University Chris Ittner, University of Pennsylvania Panelists: Mark Beasley, North Carolina State University Chris Ittner, University of Pennsylvania Ella Mae Matsumura, University of Wisconsin Gary Peters, University of Arkansas

3:00 pm – 3:30 pm	Break and Research Exhibition Session Accounting - 0.5 CH Fairness in Cost Allocations: Equality vs. Proportionality Sachin Banker, The University of Utah Rajiv D. Banker, Temple University Angelika Dimoka, Temple University Eunbin Whang, Temple University The Effect of Board Composition on SG&A Cost Stickiness: Using Gender, Background, and Nationality Youngzik Shin, Sungkyunkwan University Kyeongmin Jeon, Sungkyunkwan University Hyunpyo Kim, Shippensburg University of Pennsylvania The Influence of Interaction between Culture and Strategy on Firm Performance Terence Tien, National Chengchi University An Empirical Investigation of the Effect of Cost Structure, Demand Uncertainty and Exogenous Shocks on Cost Stickiness Ahmed M. Salamah, Zagazig University Mohamed Abulezz, Zagazig University Customer Concentration and Employment Risk in Supplier Firms Yanan Zhang, Central University of Finance and Economics Yun Ke, Brock University Woo-Jong Lee, Seoul National University

3:30 pm – 5:00 pm	Concurrent Sessions 2.1: 2018 Best Case Award: Lucro Island and Strategic Budgeting Accounting - 1.8 CH Lucro Island is a simulation budgeting game with a competitive hotel environment. Students manage their individual hotel and make decisions about room types and retail options (product mix), room rate, budgeted hotel occupancy, staff expenditures and marketing and maintenance expenditures. The overarching aims are for students to be able to develop short-term annual budgets and evaluate financial performance impacts in the model. The learning outcomes are also directed at students recognizing the non-financial outcomes of their financial decisions. Moderator: Kip Krumwiede, Institute of Management Accountants Panelists: Gillian Vesty, RMIT University Albie Brooks, The University of Melbourne Michael Taouk, YML Pty Ltd 2.2: Risk Management Personnel/HR - 1.8 CH Session Chair: Sujay Nair, The University of Melbourne All Roads Lead to Rome? On the Overlap and Differences between Risk Management and Management Control Henri C. Dekker, VU University Amsterdam Takaharu Kawai, Doshisha University Junya Sakaguchi, Kansai University Eelke Wiersma, VU University Amsterdam Discussant: Dieter Smeulders, Open University of the Netherlands Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness Evelyn Braumann, Aarhus University Isabella Grabner, WU Vienna University of Economics and Business Arthur Posch, WU Vienna University of Economics and Business Discussant: Carolyn Deller, University of Pennsylvania The Ethical Content of the Control System and the Importance of Peer Managers Being Good Apples Lucia Bellora-Bienengräber, University of Hamburg Robin Radtke, Clemson University Sally K. Widener, Clemson University Discussant: Sujay Nair, The University of Melbourne 2.3: Performance Targets Personnel/HR - 1.8 CH Session Chair: Jan Bouwens, University of Cambridge The Interplay between Customized and Uniform Targets: Using Lead-Lag and Peer Information to Enhance Achievement of Uniform Targets Jan Bouwens, University of Cambridge Peter Kroos, University of Amsterdam Jingwen Zhang, Erasmus University Rotterdam Discussant: Will Demere, University of Missouri CEO Power and Anti-Target Ratcheting Aishwarrya Deore, Michigan State University Matthias D. Mahlendorf, Frankfurt School of Finance & Management Discussant: Peter Kroos, University of Amsterdam Target Difficulty and Corporate Risk Taking Clara Xiaoling Chen, University of Illinois at Urbana-Champaign M. J. Kim, University of Illinois at Urbana-Champaign Laura Yue Li, University of Illinois at Urbana-hampaign Wei Zhu, University of Illinois at Urbana-Champaign Discussant: Jan Bouwens, University of Cambridge 2.4: Analytical Studies Accounting - 1.8 CH Session Chair: Vikrant Anand, University of Illinois at Urbana-Champaign The Impact of Input Pricing Regulations on Incentives to Generate and Disclose Accounting Information Anil Arya, The Ohio State University Brian Mittendorf, The Ohio State University Dae-Hee Yoon, Yonsei University Discussant: Kai G. Mertens, Hamburg University of Technology Optimal Vesting Conditions for Equity-Based Compensation Frederike Hinz, Goethe University Anna Rohlfing-Bastian, Goethe University Discussant: Austin C. Sudbury, Carnegie Mellon University Reliability and Validity of Cost Information: Evaluating Bias and Imprecision of Cost Objects in Sophisticated Costing Systems Kai G. Mertens, Hamburg University of Technology Matthias Meyer, Hamburg University of Technology Discussant: Vikrant Anand, University of Illinois at Urbana-Champaign 2.5: Monitoring Accounting - 1.8 CH Session Chair: Jee-Eun Shin, University of Toronto Conflict between Supervisory Monitoring and Monetary Incentives Rajiv D. Banker, Temple University Shunlan Fang, Kent State University Seok-Young Lee, Sungshin Women’s University Discussant: Jasmijn C. Bol, Tulane University How Prior Interactions with Subordinates Affect Resource Allocations: Evidence from a Large Property Management Firm Fei Du, University of Illinois at Urbana-Champaign David H. Erkens, Georgetown University Kehan Xu, The Chinese University of Hong Kong Discussant: Pablo Casas-Arce, Arizona State University Motivating Through Managing by Walking Around Francisco de Asis Martinez-Jerez, University of Notre Dame Pablo Casas-Arce, Arizona State University Joseph Moran, PwC Germany Discussant: Jee-Eun Shin, University of Toronto 2.6: Subjective Performance Evaluations Personnel/HR - 1.8 CH Session Chair: Victor van Pelt, Tilburg University The Influence of Employee Bonuses and Firm- Level Accountability on Managers’ Attention and Performance Evaluations Dennis Fehrenbacher, Monash University Gary Hecht, University of Illinois at Urbana-Champaign Steven E. Kaplan, Arizona State University Discussant: Jordan Samet, Georgia Institute of Technology Likeability and Leniency: Experimental Evidence on the Effects of the Manager-Subordinate Relationship on Cognitive Processing in Performance Evaluations Kai A. Bauch, University of Düsseldorf Peter Kotzian, Darmstadt University of Technology Barbara E. Weissenberger, University of Giessen Discussant: Stephan Kramer, Erasmus University Rotterdam The Hidden Costs of Not Using Discretionary Control Jing Davis, Chapman University Steven Schwartz, Binghamton University, SUNY Richard A. Young, The Ohio State University Jeremy Douthit, The University of Arizona Discussant: Victor van Pelt, Tilburg University 2.7: Cost Management Personnel/HR - 1.8 CH Session Chair: Gordon S. Potter, Cornell University CEOs versus CFOs: Managerial Overconfidence and Cost Behavior Clara Xiaoling Chen, University of Illinois at Urbana-Champaign Timo Gores, University of Cologne Julia Nasev, University of Cologne Steve Wu, The University of Hong Kong Discussant: Dan Weiss, Tel Aviv University Cost Structures in Family-Owned Firms Gianfranco Siciliano, Bocconi University Dan Weiss, Tel Aviv University Discussant: Sera Choi, Seoul National University Balance Sheet Strength and Strategic Management in the Oil and Gas Industry Mark C. Anderson, University of Calgary Rajiv D. Banker, Temple University Yan Ma, University of Calgary Han-Up Park, University of Saskatchewan Discussant: Gordon S. Potter, Cornell University

6:00 pm – 8:00 pm	Reception

Saturday, January 5, 2019 — MAS Research Conference and CGMA Teaching Symposium

7:00 am – 8:15 am	CGMA Breakfast Sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA, on behalf of the CGMA designation. An update on the Association’s CGMA initiatives and the Finance Leadership Program.

8:30am - 10:00am	Concurrent Sessions 3.1: The Societal Relevance of Management Accounting: Illustrating the Usefulness of Methodological Diversity Accounting - 1.8 CH This panel will debate the possibilities of furthering the societal relevance of management accounting research and practice as opposed to adopting a narrow, managerialist perspective that has long dominated debates about the relevance of management accounting. Guided by an over-riding view of management accounting practices as implicated in a bidirectional and dynamic relationship between organizations and society and affirming the value of methodological diversity, we will address questions such as: What is the role of management accounting in extra-organizational regulation and the management of multiple stakeholder interests? What is the relationship between financial and management accounting? How does management accounting affect individual-level decision-making processes with broader, societal impact? What are the theoretical and methodological implications of examining the societal relevance of management accounting? Panel Chair: Sven Modell, The University of Manchester Panelists: Eddy Cardinaels, Tilburg University Fei Du, University of Illinois at Urbana-Champaign Eva Labro, The University of North Carolina 3.2: Relative Performance Information Personnel/HR - 1.8 CH Session Chair: Dimitri Yatsenko, University of Wisconsin Performance Effects of Relative Performance Information and Mutual Monitoring Dimitri Yatsenko, University of Wisconsin Discussant: Ivo Tafkov, Georgia State University You Promoted Who? Managers’ Strategic Promotion Decisions and the Effects of Transparency and Compensation Interdependence Gary Hecht, University of Illinois at Urbana-Champaign Victor S. Maas, University of Amsterdam Marcel Van Rinsum, Erasmus University Rotterdam Discussant: Donald Young, Indiana University The Impact of Peer Performance Information on Subsequent Cooperation Xinyu Zhang, Cornell University Discussant: Dimitri Yatsenko, University of Wisconsin 3.3: Performance Feedback Personnel/HR - 1.8 CH Session Chair: Todd A. Thornock, University of Nebraska Mitigating the Potentially Demotivating Effects of Early and Frequent Feedback About Goal Progress Vic Anand, University of Illinois at Urbana-Champaign Alan Webb, University of Waterloo Christopher Wong, Wilfrid Laurier University Discussant: Bart Dierynck, Tilburg University Feedback with Feeling? The Moderating Effect of Manager Emotion and Psychological Entitlement on Individual Performance Devon Erickson, Utah State University Kip Holderness, West Virginia University Kari Olsen, Utah Valley University Todd A. Thornock, University of Nebraska Discussant: Alexander Brueggen, Maastricht University Real-Time Feedback Systems, Recordkeeping and the Task Selection Bias Farah Arshad, Tilburg University Bart Dierynck, Tilburg University Discussant: Todd A. Thornock, University of Nebraska 3.4: Performance Evaluation Personnel/HR - 1.8 CH Session Chair: Maximilian Margolin, WHU-Otto Beisheim School of Management Identification with the Firm and the Use of Subjective Performance Evaluations Nan Jiang, University of Amsterdam Discussant: Wei Cai, Harvard University Are Performance-Based Incentives Related to Effort? Evidence from Large-Scale Survey Data Sander van Triest, University of Amsterdam Discussant: Ruidi Shang, Tilburg University The Dual-Role Framework for Effective Management Control Systems: Activating and Directing Employee Effort Jasmijn C. Bol, Tulane University Serena Loftus, Tulane University Discussant: Maximilian Margolin, WHU-Otto Beisheim School of Management 3.5: Pay Dispersion Personnel/HR - 1.8 CH Session Chair: Jae Yong Shin, Seoul National University The Interactive Effect of Individual Incentives and Social Comparisons on Employee Output Isabella Grabner, WU Vienna University of Economics and Business Melissa Martin, University of Illinois at Chicago Discussant: Susanna Gallani, Harvard University Why Do Firms Disclose a Supplementary CEO- to-Median Worker Pay Ratio? Initial Evidence from the Dodd-Frank Act Section 953 (b) Sun Moon Jung, Seoul National University Natalie Kyung Won Kim, Seoul National University Han Seong Ryu, Seoul National University Jae Yong Shin, Seoul National University Discussant: Yi Liang, Temple University Determinants and Consequences of Pay-Ratio Disclosures Steven Balsam, Temple University Yi Liang, Temple University Discussant: Jae Yong Shin, Seoul National University 3.6: Teamwork Personnel/HR - 1.8 CH Session Chair: Martin Kamil Holzhacker, Michigan State University Analyst Teams Bingxu Fang, University of Toronto Ole-Kristian Hope, University of Toronto Discussant: Kyonghee Kim, Michigan State University Faultlines Among Senior Executives, Internal Control and Corporate Disclosure Xiaotao Kelvin Liu, Northeastern University Mathijs Van Peteghem, Maastricht University Discussant: Ole-Kristian Hope, University of Toronto Recruitment Strategy: A Complementarity Theory Perspective Raginee Baruah, Maastricht University Isabella Grabner, WU Vienna University of Economics and Business Frank Moers, Maastricht University Discussant: Martin Kamil Holzhacker, Michigan State University 3.7: Industry-Specific Studies Accounting - 1.8 CH Session Chair: Jason D. Schloetzer, Georgetown University The Role of Transparency in Modern Incentive Schemes—Analyzing the Effects of Transparency-Induced Non-Financial Incentives on Performance Oliver Unger, University of Würzburg Daniel Schaupp, WHU-Otto Beisheim School of Management Martin Holderried, University of Hohenheim Discussant: Jonas Heese, Harvard University Economies of Specialization and Franchising in the Lodging Industry Rajiv D. Banker, Temple University Hyunjin Oh, Temple University Gordon Potter, Cornell University Discussant: Mina Pizzini, Texas State University Corporate Fraud Enforcement by the U.S. Department of Justice: Evidence from Qui Tam Lawsuits Jonas Heese, Harvard University Ranjani Krishnan, Michigan State University Hari Ramasubramanian, Michigan State University Discussant: Jason D. Schloetzer, Georgetown University 3.8: CGMA Teaching Symposium Session I Personal Development - 1.8 CH Where is the Data? What Should I Do With It? Teaching Management Accounting by Infusing Big Data Analytics Speaker: William Goldman, Northeastern University William Goldman will discuss how to infuse “Big Data” analytics into management accounting courses. He will discuss the good, the bad, and, occasionally, the ugly of implementing Big Data into the Introduction to Management Accounting curriculum. Despite the challenges, implementing data analysis into management accounting is necessary to keep up with industry trends, students’ technological and analytical skills, and, more importantly, improve students’ experiential learning. He will also discuss the Big Data resources that are freely available to all faculty through the Hub of Analytics Education (Hubae.org).

10:00 am – 10:30 am	Coffee Break and Research Exhibition Session Accounting - 0.5 CH Strategies and Processes for Implementing Financial Analysis in a Small Virgin Islands Retail Business Dawn Alexander-Josepht, Walden University Roger Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Cost Management Through Product Design and Costing Davood Askarany, The University of Auckland A Prescriptive Business Performance Model (PBPM) Abdullah Al-Moshaigeh, Independent

10:30 am – 12:00 pm	Concurrent Sessions 4.1: Asymmetric Information and Contracting Accounting - 1.8 CH Session Chair: David H. Erkens, Georgetown University Executive Compensation for Non-Contractible Innovation Performance Yu Fang Huang, Chung Yuan Christian University Jiawen Liang, National Chengchi University Gerald J. Lobo, University of Houston Dana Zhang, University of Houston Discussant: Marshall D. Vance, University of Michigan Sorting Effects of Broad-Based Equity Compensation David Tsui, University of Southern California Marshall D. Vance, University of Michigan Discussant: Markus C. Arnold, University of Bern The Information Asymmetry between Management and Rank-and-File Employees: Determinants and Consequences Kelly Huang, The University of Alabama Meng Li, The University of Texas at Dallas Stanimir Markov, The University of Texas at Dallas Discussant: David H. Erkens, Georgetown University 4.2: CEO Incentives Personnel/HR - 1.8 CH Session Chair: Jian Cao, Florida Atlantic University Money for Nothing? Using Expectations of Loss Persistence to Examine CEO Cash Compensation in Loss-Making Firms Katharine D. Drake, The University of Arizona Ellen Engel, University of Illinois at Chicago Melissa Martin, University of Illinois at Chicago Discussant: Yue Laura Li, University of Illinois at Urbana-Champaign Does CSR Contracting Help Reduce Performance Misattribution? Bo Qin, The University of Melbourne Lu Yang, Monash University Discussant: Fei Du, University of Illinois at Urbana-Champaign Are All Interim CEOs Created Equal? Evidence from Investor Perceptions and CEO Behavior Leah Baer, University of Missouri Discussant: Jian Cao, Florida Atlantic University 4.3: Rank & File Incentives Personnel/HR - 1.8 CH Session Chair: Wim A. Van der Stede, London School of Economics & Political Science Managing Through Organizational Change: Employee Alignment in the Presence of Unexpected Career Concerns Jee-Eun Shin, University of Toronto Ohchan Kwon, Harvard University Discussant: Francisco de Asis Martinez Jerez, University of Notre Dame Does the Timing of Bonus Payment Affect Employee Performance? Ruidi Shang, Tilburg University Zhichao (Alex) Wang, The Australian National University Discussant: Yingfei (Fiona) Wang, University of Southern California Measuring the Unmeasurable: The Effect of Adopting a Formal Organizational Fit Evaluation System in the Employee Selection Process Wei Cai, Harvard University Discussant: Wim A. Van der Stede, The London School of Economics & Political Science 4.4: Incentive Design II Personnel/HR - 1.8 CH Session Chair: Rebecca Lynn Hannan, Tulane University The Effect of Subordinate Contract Frame and Choice on Superiors’ Target-Setting Decisions Rachel Martin, Utah State University Tyler F. Thomas, University of Wisconsin Dimitri Yatsenko, University of Wisconsin Discussant: Brian Vansant, Auburn University Needs Versus Wants: Which Motivates More Effort? W. Timothy Mitchell, University of Massachusetts Amherst Adam Presslee, University of Waterloo Axel K-D Schulz, La Trobe University Alan Webb, University of Waterloo Discussant: Monte R. Swain, Brigham Young University How Managers’ On-the-Job Experience Affects Compensation Design Nathalie Beckers, Tilburg University Eddy Cardinaels, KU Leuven Bart Dierynck, Tilburg University Huaxiang Yin, Tilburg University Discussant: Rebecca Lynn Hannan, Tulane University 4.5: Information Processing Accounting - 1.8 CH Session Chair: Jeremy Douthit, The University of Arizona The Dilution Effect in Investment Decisions Alexander Brueggen, Maastricht University Benedikt Stolze, Maastricht University Discussant: Douglas E. Stevens, Georgia State University Addressing Goal Conflict—The Effects of Conscious and Nonconscious Goal Priming on Performance in Multidimensional Tasks Joanna Andrejkow, Wilfrid Laurier University Leslie Berger, Wilfrid Laurier University Lan Guo, Wilfrid Laurier University Discussant: Laura W. Wang, University of Illinois at Urbana-Champaign Surrogation: The Roles of Measurement and Cognitive Effort Paul Black, University of South Carolina Thomas Meservy, Brigham Young University William B. Tayler, Brigham Young University Jeffrey O. Williams, University of Illinois at Urbana-Champaign Discussant: Jeremy Douthit, The University of Arizona 4.6: Relative Performance Evaluation Personnel/HR - 1.8 CH Session Chair: Adrienne Rhodes, Texas A&M University Do Industry Experts on the Compensation Committee Prevent CEOs from Using Their Influence to Benchmark Against Better-Paid Peers? Charlotte Antoons, KU Leuven Eddy Cardinaels, KU Leuven Liesbeth Bruynseels, KU Leuven Discussant: Adrienne Rhodes, Texas A&M University Exploring What Happens When What Gets Measured Gets Socially Compared Emma Pugh, University of Bristol David Marginson, University of Warwick Discussant: Robert Obermaier, University of Passau Does Peer-Specific Knowledge Improve Relative Performance Evaluation? Chung-Yu Hung, The University of Melbourne Yu Flora Kuang, The University of Melbourne Zhenyang Shi, The Chinese University of Hong Kong Discussant: Melissa Martin, University of Illinois at Chicago 4.7: Cost Behavior Accounting - 1.8 CH Session Chair: Dmitri Byzalov, Temple University Religious Social Norms and Labor Cost Behavior Susanne Klausing, Ludwig Maximilian University of Munich Nina Schwaiger, Ludwig Maximilian University of Munich Discussant: Curtis M. Hall, Drexel University How Cost Stickiness Affects Credit Risk Carsten Homburg, University of Cologne André Hoppe, University of Cologne Julia Nasev, University of Cologne Kristina Reimer, University of Cologne Marliese Uhrig-Homburg, Karlsruhe Institute of Technology Discussant: James N. Cannon, Utah State University Managerial Ability and Asymmetric SG&A Cost Behavior Sera Choi, Seoul National University Iny Hwang, Seoul National University Jin-Ha Park, Soongsil University Discussant: Dmitri Byzalov, Temple University 4.8: CGMA Teaching Symposium Session II Personal Development - 1.8 CH Applying The Alda Method^™ to Teaching Students Speaker: Radha Ganesan, Stony Brook University, SUNY, Message Design Lead for the Alan Alda Center for Communicating Science Radha Ganesan will introduce The Alda Method^™; and, in this session, focus on applying it to teaching. The Alda Method^™ helps you to create common ground and use conversational language to foster more genuine connections with your students. The techniques introduced will help you focus on listening, relating, chunking content, and defining meaningful goals to ensure your message lands with the students.

12:00 pm – 1:30 pm	Luncheon and Section Updates President’s Report on Management Accounting Section Update on the Journal of Management Accounting Research Report on the Management Accounting Section Midyear Meeting

1:30 pm – 3:00 pm	Concurrent Sessions 5.1: Nonfinancial Performance Indicators Personnel/HR - 1.8 CH Session Chair: Justin Leiby, University of Illinois at Urbana-Champaign The Weighting of Performance Measures and Performance Outliers in Performance Appraisals: When is it Noise, When is it a Signal? Judith Kuenneke, Maastricht University Discussant: Steve Wu, The University of Hong Kong Does Employee Satisfaction Still Count in Unionized Firms? Justin Law, The Open University of Hong Kong Woo-Jong Lee, Seoul National University Seungbin Oh, University of Wisconsin Hee-Yeon Sunwoo, Seoul National University Discussant: Hariharan Ramasubramanian, Michigan State University Mitigating the Negative Effects of Causal Models: Encouraging a Hypothesis Testing Mindset and Managers’ Quantitative Knowledge Kun Huo, University of Western Ontario Khim Kelly, University of Central Florida Alan Webb, University of Waterloo Discussant: Justin Leiby, University of Illinois at Urbana-Champaign 5.2: Qualitative Case Studies II Accounting - 1.8 CH Session Chair: Emma Pugh, University of Bristol Learning to Control Interfirm Relationships: Case Study Evidence from Success and Failure Experiences B.J. Bruin, VU University Amsterdam Discussant: Martine Cools, KU Leuven International Transfer Pricing: Outsourcing as a Strategy for Coping with Tax Regulatory Uncertainty Christian Plesner Rossing, University of Tampa Martine Cools, KU Leuven Discussant: Sven Modell, University of Manchester Collaborating with Competitors: Mechanisms that Mitigate Coopetitive Tensions Among Member Firms in Accounting Associations and Networks Kenneth L. Bills, University of Arkansas Christie Hayne, University of Illinois at Urbana-Champaign Sarah E. Stein, Virginia Polytechnic Institute & State University Discussant: Emma Pugh, University of Bristol 5.3: Planning, Budgeting, and Evaluation Accounting - 1.8 CH Session Chair: Arthur Posch, WU Vienna University of Economics and Business The Paradoxical Implications of Comprehensive Performance Measurement Systems for the Generation and Management of TMT Conflict David S. Bedford, University of Technology, Sydney Josep Bisbe, ESADE Business School Breda Sweeney, National University of Ireland Galway Discussant: Paolo Perego, Free University of Bozen-Bolzano Impacts of Multiple Budgets: Empirical Evidence from Finland and Sweden Lili-Anne Kihn, University of Tampere Eva Strom, Hanken School of Economics Discussant: Utz Schäffer, WHU-Otto Beisheim School of Management From Customer Accounting to Customer Analytics: Evidence from a Survey Massimiliano Bonacchi, Free University of Bozen-Bolzano Paolo Perego, Free University of Bozen-Bolzano Discussant: Arthur Posch, WU Vienna University of Economics and Business 5.4: Earnings Management Accounting - 1.8 CH Session Chair: Sander van Triest, University of Amsterdam Interactions between Debt and Compensation Contracts: Effects on Earnings Management Yiwen Li, Texas A&M University Adrienne Rhodes, Texas A&M University Discussant: Dhananjay Nanda, University of Miami Modeling Conditional Distribution Discontinuities Dmitri Byzalov, Temple University Sudipta Basu, Temple University Discussant: Wei Li, University of Illinois at Urbana-Champaign Unintended Consequences of a Creative Corporate Culture: An Empirical Investigation In Gyun Baek, University of Wisconsin Sewon Kwon, Sejong University Ella Mae Matsumura, University of Wisconsin Discussant: Sander van Triest, University of Amsterdam 5.5: Performance Misreporting Personnel/HR - 1.8 CH Session Chair: Xin Li, University of Southern California Multiple Tasks and the Spillover of Opportunism Behavior Christian Brück, Ruhr University Bochum Thorsten Knauer, Ruhr University Bochum Anja Schwering, Ruhr University Bochum Discussant: Joanna Andrejkow, Wilfrid Laurier University Mission Mission on the Wall—Do You Have a Purpose after All? Aishwarrya Deore, Michigan State University Susanna Gallani, Harvard University Ranjani Krishnan, Michigan State University Discussant: Dennis Fehrenbacher, Monash University Cheating for the Cause: The Effects of Performance-Based Rewards on Socially- Oriented Misreporting Jessen L. Hobson, University of Illinois at Urbana-Champaign Ryan Sommerfeldt, University of Illinois at Urbana-Champaign Laura W. Wang, University of Illinois at Urbana- Champaign Discussant: Xin Li, University of Southern California 5.6: Cultural Differences Accounting - 1.8 CH Session Chair: Shimin Chen, China Europe International Business School Effects of Cultural Differences on Cooperation in Labor Markets: Evidence from a Dyadic Real-Time Experiment Across Two Countries Heba Abdel-Rahim, The University of Toledo Melanie Lorenz, Florida Atlantic University Angie M. Abdel Zaher, The American University in Cairo Discussant: Khim Kelly, University of Central Florida The Impact of Cultural Differences on Acquisition Performance: The Mediating Role of Resistance and Corporate Learning Dieter Smeulders, Open University of the Netherlands Henri C. Dekker, VU University Amsterdam Alexandra G. H. L. Van den Abbeele, KU Leuven Discussant: Lucia Bellora Bienengräber, University of Hamburg Government Ownership, Non-Ceo Top Executives’ Horizontal Pay Dispersion and Firm Performance Wei Jiang, Jinan University Bin Ke, Nanyang Technological University Hong Ru, Nanyang Technological University Yue Xu, Sun Yat-sen University Discussant: Shimin Chen, China Europe International Business School 5.7: Pro-Social Behavior Personnel/HR - 1.8 CH Session Chair: Marcel Van Rinsum, Erasmus University Rotterdam How Corporate Charitable Giving as an Expression of Pro-Social Behavior Eliminates the Hidden Costs of Control Bernhard Erich Reichert, Virginia Commonwealth University Matthias Sohn, Zeppelin University Discussant: Jace Garrett, Clemson University The Performance Effect of Goal-Based Prosocial Rewards: Does Reward Size Matter? Leslie Berger, Wilfrid Laurier University Lan Guo, Wilfrid Laurier University Adam Presslee, University of Waterloo Discussant: Frederick W. Rankin, Colorado State University Why Me? The Effect of Controls on Prosocial Employees Jace Garrett, Clemson University Kip Holderness, West Virginia University Kari Olsen, Utah Valley University Discussant: Marcel Van Rinsum, Erasmus University Rotterdam 5.8: CGMA Teaching Symposium Session III Personal Development - 1.8 CH Merging Research, Analytics, and Managerial Accounting Fei Du, University of Illinois at Urbana-Champaign Professor Du will explain how she brings both cutting-edge and classical managerial accounting research papers into the classroom and uses them to build students’ analytic mindset and data analysis skills. She will give examples of mini-case designs that take 15-20 minutes of class time to link key research findings with the management accounting topic of the day. She will also explain how she simplifies those research papers into short data cases that comfortably teach students how data is analyzed to answer research questions.

3:30 pm - 3:30 pm	Break

3:30 pm - 5:00 pm	Closing Plenary Session (CGMA Teaching Symposium) Communications and Marketing - 1.8 CH Transformative Communication of Technical Information Speaker: Radha Ganesan, Stony Brook University, SUNY, Message Design Lead for the Alan Alda Center for Communicating Science Radha Ganesan will introduce participants to general principles in how to craft short, clear, conversational statements, intelligible to nonscientists, about what you do and why it matters. She will lead an interactive presentation and discussion on interpreting technical material using examples and analogies to illuminate unfamiliar concepts. This exercise will address problems and solutions in public interactions as well as peer-to-peer communication.

Note: The CPE Fields of Study curriculum is divided into twenty 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. 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.nasbaregistry.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