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Program

Wednesday, January 8, 2020 - IMA Doctoral Colloquium

6:00 pm – 7:30 pm	Doctoral Students' Welcome Reception

Thursday, January 9, 2020 - IMA Doctoral Colloquium

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

Thursday, January 9, 2020 - MAS Research Conference

6:30 pm – 8:00 pm	Welcome Reception

Friday, January 10, 2020 — MAS Research Conference

7:00 am – 8:15 am	IMA Breakfast: Using IECJ Cases in Your Classroom Accounting - 1.0 CH Moderator: Raef Lawson, IMA This session will focus on different ways to use IECJ cases including: What types of cases are in the IECJ Infuse ethics into case discussions (new ethics database) How to find the right case Building a course around cases Ideas for writing cases Panelists: Kip Krumwiede, IMA Margaret Shackell, Ithaca College Anne Sergeant, Grand Valley State University

8:30 am – 10:00 am	Welcome and Plenary Session Accounting - 1.8 CH Introduction Matthias D. Mahlendorf, Midyear Meeting Co-Director Jason Schloetzer, Midyear Meeting Co-Director Rethinking Costing at Bank of America: Building a Sustainable Costing Approach that Drives Efficiencies through Innovations Speaker: Andrew Petruski, Finance Executive, Bank of America

10:00 am – 10:30 am	Coffee Break and Research Exhibition 1: Budgeting and Target Setting Sponsored by Chartered Professional Accountants Canada Personnel/HR - 0.5 CH Poster 1: The Dark Side of Manager Narcissism: Evidence on Target Level and Employee Dysfunctional Behavior Ruidi Shang, Tilburg University Zhichao (Alex) Wang, The Australian National University Yafei Zu, Nanjing University of Science and Technology Poster 2: The Effect of Horizontal Inequity, Capacity for Budget Slack, and Severity of Peer Overstatement on Managerial Reporting Behavior Yiwen Li, Radford University Andrea R. Drake, Louisiana Tech University Poster 3: The Effects of Frontline Employee Participation in Strategic Planning on Managers’ Budget Slack Creation, Allocation, and Evaluation: A Field Experiment James Xede, Xiamen University Yasheng Chen, Xiamen University Poster 4: Learning and the Ratchet Effect Mami Koyama, Kobe University Poster 5: Top Management Characteristics as Antecedents to Budget Use Eva Stroem, Hanken School of Economics Lili-Anne Kihn, Tampere University

10:30 am – 12:00 pm	Concurrent Sessions 1.1: AICPA Panel: Management Accounting Research Relevance: Increasing Impact, Expanding Influence Accounting - 1.8 CH In March 2019 the AAA Research Relevance Task Force published a paper outlining the key problems and recommendations for making accounting research more relevant . This panel will 1) consider the key components of the recommendations of the Task Force report as they relate to management accounting research, 2) share some ideas and lessons learned about conducting “field research” and 3) address challenges related to the dissemination of practice-based research findings. Learning objectives—attend this session to: Increase practice awareness and interaction opportunities. Formulate research design that is more practice connected. Consider how to disseminate research to practice for impact. Learn how the MAS is working to improve field research opportunities and dissemination. Moderator: Wim Van der Stede, The London School of Economics and Political Science Previous MAS Chair of Impact on Management Accounting Practice Award Panelists: Anne Farrell, Miami University MAS Immediate Past President Serena Loftus, Tulane University 2018 CIMA Research Grant Recipient for Field Research Monte Swain, Brigham Young University MAS Council Representative J. D. Kern, CFO of Fusion Transport 1.2: Budgeting and Target Setting I Personnel/HR - 1.8 CH Moderator: Matthias D. Mahlendorf, Frankfurt School of Finance & Management Chairman Individualism and Target Ratcheting Rong Huang, Fudan University Wei Jiang, Jinan University Mengning Liu, Southeast University Discussant: Aishwarrya Deore, Michigan State University Perceived Personality Traits, Firm Forecasts, and Valuation Marti Guasch, Tilburg University Antonio Davila, IESE Business School Discussant: Martin Artz, University of Münster Politically Motivated Corporate Budgeting Xiaotao (Kelvin) Liu, Northeastern University Like Jiang, The University of Melbourne Shi Hanzhong, Nanjing University Xin Yang, Nanjing University Discussant: Rong Huang, Fudan University 1.3: Control Systems I Accounting - 1.8 CH Moderator: Katlijn Haesebrouck, Maastricht University Agency Costs of Moral Accounting in Hierarchical Relationships Christoph Hoerner, Tilburg University Discussant: R. Lynn Hannan, Tulane University The Effect of Peer-to-Peer Recognition Systems on Helping Behavior: The Influence of Rewards and Group Affiliation Paul Black, University of South Carolina Discussant: Dorian Lane, University of Waterloo New Controls and the Development of Trust Jeremy Douthit, The University of Arizona Jace Garrett, Clemson University Dan Way, Clemson University Discussant: Robert Andreas Grasser, University of South Carolina 1.4: Performance Measurement I Personnel/HR - 1.8 CH Moderator: Xue Yang, Michigan State University How to Identify Effective Supervisors: The Validity of Rating Discrimination for Measuring Supervisory Skills Judith Künneke, Maastricht University Discussant: Nan Jiang, University of Amsterdam Performance Metrics and Innovation Dependency Xin Li, University of Southern California Kenneth A. Merchant, University of Southern California Fiona Wang, University of Southern California Discussant: Judith Künneke, Maastricht University 1.5: Analytical Models I Accounting - 1.8 CH Moderator: Haijin Lin, University of Houston Capacity Planning with Limited Information Vic V. Anand, University of Illinois at Urbana-Champaign Ramji Balakrishnan, The University of Iowa Discussant: Korok Ray, Texas A&M University Measurement Error, Manipulation, and the Value of Ignoring Short-Term Performance Naomi Rothenberg, University of Alberta Discussant: Christian Hofmann, Ludwig Maximilian University of Munich Performance Measurement and a Theory of Management Korok Ray, Texas A&M University Discussant: Naomi Rothenberg, University of Alberta 1.6: Incentives and Compensation I Personnel/HR - 1.8 CH Moderator: Dan Weiss, Tel Aviv University Cost Shielding in Executive Bonus Plans Matthew Bloomfield, University of Pennsylvania Brandon Gipper, Stanford University John Kepler, Stanford University David Tsui, University of Southern California Discussant: Karen L. Sedatole, Emory University A Multi-Pronged Approach to Corporate Risk-Taking: Investigating Political Connections and Executive Risk-Taking Incentives Megan Grady, Texas A&M University Adrienne C. Rhodes, Texas A&M University Discussant: Jonathan Kugel, Georgia Institute of Technology Inside Debt and Agency Conflicts: Evidence from the Global Financial Crisis Peter Demerjian, University of Illinois at Chicago Paige Harrington Patrick, University of Illinois at Chicago Frances Tice, University of Colorado Boulder Discussant: David Tsui, University of Southern California 1.7: Incentives and Compensation II Personnel/HR - 1.8 CH Moderator: Jongwoon Choi, University of Wisconsin–Madison Can Money Replace Happiness? The Effect of Mood and Performance Dependent Incentives on Creativity Alisa Gabrielle Brink, Virginia Commonwealth University Bernhard E. Reichert, Virginia Commonwealth University Matthew Sarji, Virginia Commonwealth University Discussant: Donald V. Moser, University of Pittsburgh The Effect of Narcissism and Contract Frame on Contract Choice and Performance Theresa A. Libby, University of Central Florida Wioleta Celina Olczak, Marquette University Discussant: Lisa LaViers, Tulane University The Effect of Pay Transparency on Narcissists: Can Personality Type Predict Reciprocity? Lisa LaViers, Tulane University Discussant: Matthew Sarji, Virginia Commonwealth University

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 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 Accountant

1:30 pm - 3:00 pm	JMAR Forum: Relative Performance Evaluation Accounting - 1.8 CH Chair: Eva Labro, The University of North Carolina at Chapel Hill JMAR Senior Editor Retaking Control of the Controllability Principle in Managerial Accounting Research Thomas Hemmer, Rice University Implementing Relative Performance Evaluation: The Role of Life Cycle Peers Katharine Drake, The University of Arizona Melissa Martin, University of Illinois at Chicago Performance Feedback Type and Employees Subsequent Willingness to Help Other Employees Andrew Newman, University of South Carolina Paul Black, University of South Carolina Bryan Stikeleather, University of South Carolina Nathan Waddoups, University of Denver The Behavioral Effects of Relative Performance Evaluation: A Past and Future Perspective Lynn Hannan, Tulane University

3:00 pm – 3:30 pm	Break/Research Exhibition 2: Performance Measurement and Control Systems Accounting - 0.5 CH Poster 1: CEO Political Ideologies and CSR Contracting in Compensation Design Guoli Chen, INSEAD Zhengyu Li, Shanghai University of Finance and Economics Shuqing Luo, The University of Hong Kong Lu Yang, Monash University Poster 2: Design Choices of Enterprise Risk Management Practices in Non-Financial Firms—Packages or Systems? Evelyn Caroline Braumann, Aarhus University Otto Janschek, WU Vienna University of Economics and Business Poster 3: Effects of Strategic Performance Measurement Systems over Profitability, Evidence from Emerging Markets Mauricio Melgarejo, Butler University Carlos Rodriguez, INCAE Business School Jose Torres, Rice University Poster 4: Product Market Competition and Relative Performance Evaluation: Evidence from a Quasi-Natural Experiment Zhe Michael Guo, Boston University

3:30 pm – 5:00 pm	Concurrent Sessions 2.1: IMA: 2019 Best Case Award—Troubled Waters: An Outsourced Ethical Dilemma Behavioral Ethics - 1.8 CH Robert Rankin, Texas A&M University–Commerce Trish Driskill, University of the Incarnate Word 2.2: Budgeting and Target Setting II Personnel/HR - 1.8 CH Moderator: R. Lynn Hannan, Tulane University The Interplay between Self-Service Reporting and Managers’ Cognitive Thinking Styles: A Experimental Study Huda Al Hussari, Ruhr-University Bochum Christian Brück, Ruhr University Bochum Thorsten Knauer, Ruhr University Bochum Discussant: Dimitri Yatsenko, University of Wisconsin–Whitewater The Effect of Target Transparency on Managers’ Target Setting Decisions Markus C. Arnold, University of Bern Martin Artz, University of Münster Ivo D. Tafkov, Georgia State University Discussant: Gregory P. McPhee, Clemson University Updated Theory and New Evidence on the Effect of Information System Precision on Managerial Reporting Jeremy Douthit, The University of Arizona Michael John Majerczyk, Georgia State University Lisa McLuckie Thain, The University of Arizona Discussant: Vic V. Anand, University of Illinois at Urbana-Champaign 2.3: Control Systems II Personnel/HR - 1.8 CH Moderator: Jason Kuang, Georgia Institute of Technology Giving Customers Decision Rights: A Field Study of Pay-What-You-Want Pricing at the Box Office Jacob G. Birnberg, University of Pittsburgh Jongwoon Choi, University of Wisconsin–Madison Adam Presslee, University of Waterloo Discussant: Alice Muncy, Georgia State University The Impact of Feedback Frequency and Performance-Contingent Bonuses on Learning and Performance Jeremy Lill, The University of Kansas Alice Muncy, Georgia State University Discussant: Rachel Martin, Utah State University Big Brother or Good Fella? Hidden Costs and Benefits of Process Monitoring Ivo Schedlinsky, Bayreuth University Maximilian Schmidt, University of Giessen Friedrich Sommer, Bayreuth University Arnt Woehrmann, University of Giessen Discussant: Katlijn Haesebrouck, Maastricht University 2.4: Performance Measurement II Personnel/HR - 1.8 CH Moderator: Amal Said Northern Kentucky University Cherry Picking for Self-Enhancement—Comparison between Manager’s KPI Request from Self-Reporting Systems and Management Accountants and the Effect on Decision Quality Sascha Matanovic, University of Giessen Arnt Woehrmann, University of Giessen Discussant: Christoph Feichter, Maastricht University Data Analytics and Causal Reasoning: The Role of Employee Performance Measurement Jacob Theodore Zureich, Emory University Discussant: Xinyu Zhang, Cornell University Forced Ranking Systems from Employee and Supervisor Perspectives Eddy Cardinaels, Tilburg University and KU Leuven Christoph Feichter, Maastricht University Discussant: Jacob Theodore Zureich, Emory University 2.5: Interfirm Issues Accounting - 1.8 CH Moderator: Nina Schwaiger, Ludwig Maximilian University of Munich Blockchain as a Control Mechanism of Inter-Organizational Relationships: Managing Ecosystems in a Business Context Andrea Dello Sbarba, University of Pisa Angelo Ditillo, Bocconi University Discussant: Jason Schloetzer, Georgetown University Do Major Customers Help or Hurt Innovation? The Effects of Customer-Base Concentration on Radical and Incremental Innovation Xiaoling Chen, University of Illinois at Urbana-Champaign Wei Jiang, Jinan University Wentao Yao, The University of Hong Kong Russell (Jong Won) Han, University of Illinois at Urbana-Champaign Discussant: Qinxi Wu, Baylor University The Effect of Common Ownership on a Firm’s Investment Decisions Under Uncertainty In Gyun Baek, University of Wisconsin–Madison Sewon Kwon, Sejong University Daniel Patrick Lynch, University of Wisconsin–Madison Discussant: Xiaoling Chen, University of Illinois at Urbana-Champaign 2.6: Corporate Governance I Accounting - 1.8 CH Moderator: Margaret H. Christ, The University of Georgia The Many Dials of Corporate Governance Kevin D. Chen, University of Pennsylvania Wayne R. Guay, University of Pennsylvania Richard A. Lambert, University of Pennsylvania Discussant: Chen Li, Baruch College–CUNY The Allocation of Responsibility between CEO and CFO for Financial Misreporting Ulrich Schaefer, University of Zurich Viktoria Wüstenfeld, Wacker Chemie AG Discussant: Mami Koyama, Kobe University Was Sarbanes-Oxley Costly? Evidence from Optimal Contracting on CEO Compensation George-Levi Gayle, Washington University Chen Li, Baruch College–CUNY Robert A. Miller, Carnegie Mellon University Discussant: Ulrich Schaefer, University of Zurich 2.7: Corporate Governance II Accounting (Governmental) - 1.8 CH Moderator: Jeh-Hyun Cho, Arizona State University Investor-Driven Governance Standards and Firm Value Yonca Ertimur, University of Colorado Boulder Paige Harrington Patrick, University of Illinois at Chicago Discussant: Will Demere, University of Missouri Ideological Diversity in Boards of Directors Anna M. Cianci, Wake Forest University Will Demere, University of Missouri Mark E. Evans, Wake Forest University Karen L. Sedatole, Emory University Discussant: Kyonghee Kim, Michigan State University Are ISS Recommendations Informative? Evidence from Assessments of Compensation Practices Ana Maria Albuquerque, Boston University Susanna Gallani, Harvard University Mary Ellen Carter, Boston College Discussant: Mina Pizzini, Texas State University

6:00 pm – 7:30 pm	Reception

Saturday, January 11, 2020 - MAS Research Conference and CGMA Teaching Symposium

7:00 am – 8:15 am	CGMA Teaching Symposium Breakfast Accounting - 1.0 CH This session will provide an overview of the Associations Global University and Academic Center of Excellence (COE). The mission of the COE, in part, is to support managerial faculty around the world through the sharing of best practices, training, resources and communications. Learning objectives—attend this session to: Develop an understanding of the resources available to academics through the COE, including the new global CGMA Academic Newsletter, the CPA Extra Credit newsletter, and the COE Case Authorship Program. Learn about the third iteration of the Accounting Doctoral Scholars program, which will support bringing more CPAs into the classroom, including those with a focus on managerial. Learn more about the CGMA designation and potential opportunities for partnering with the Association on making the online CGMA Finance Leadership Program available to students. Speakers: Joanne Fiore, AICPA Steve Matzke, AICPA

8:30 am - 10:00 am	Concurrent Sessions 3.1: CGMA Teaching Symposium Session I Personal Development - 1.8 CH Critical Thinking and Data Analytics Margarita Maria Lenk, Colorado State University 2019 J. Michael and Mary Anne Cook/Deloitte Foundation Prize Winner, Professor Lenk, will quickly review the essential cognitive ingredients of critical thinking and how critical thinking builds accounting students’ professional and data analytics skills. She will then lead the room in guided steps for designing managerial accounting learning experiences that contain true critical thinking elements. The objective is to optimize professional critical thinking skills by encouraging student creativity and problem solving science through a student-reflection developmental feedback/grading rubric. Best project/case/assignment ideas from the group will be shared to build a critical thinking community. Come ready with your questions and ideas! 3.2: Inter-Disciplinary Research on Management Accounting: What Does It Mean and How Can It Be Promoted? Accounting - 1.8 CH Many management accounting scholars tend to think of their research as being inherently inter-disciplinary. However, what counts as inter-disciplinary research is not always clear and is sometimes contested. Such research can be situated within established research paradigms, but can also straddle diverse research paradigms underpinned by different philosophical assumptions. In this session, we will open up a debate about the meaning of inter-disciplinary research on management accounting and showcase innovative research approaches that may help to promote such research. More specifically, we will focus on the following themes: Interdisciplinary research as an intra- as well as inter-paradigmatic research practice. Novel theoretical and methodological approaches for furthering different types of interdisciplinary research. The importance of novel empirical topics and contexts for promoting inter-disciplinary research. Potential barriers to inter-disciplinary research and how they may be overcome. Panelists: Pablo Casas Arce, Arizona State University Sven Modell, The University of Manchester Deryl Northcott, Auckland University of Technology David Smith, The University of Queensland 3.3: CPA Canada Panel: What Will Become of the Accounting Profession? Exploring Opportunities that are Facing the Accounting Profession and Examining the Implications on the Future of Academia Accounting - 1.8 CH Moderator: CPA Canada Will AI replace accountants? In the constant period of change, what will become of the accounting profession? A changing world—new technologies, including blockchain and AI, shifting societal attitudes towards inclusion and sustainability, and blurring boundaries between industries are all having a profound impact on the accounting profession and the business that CPAs support. The accounting profession is on the precipice of a fundamental transformation and how we respond to and manage these changes will impact the future of the CPAs, the profession, academia and business. As the world is changing, CPAs must evolve to ensure our relevancy. In 2017, CPA Canada undertook a comprehensive examination of the emerging global trends and their potential impact on organizations—“Drivers of Change Report.” Expanding on this work, in 2018, CPA Canada conducted a comprehensive, multi-stakeholder project to help shape the future of the accounting profession. The outcome (scenarios to identify future directions for the profession) of this Foresight project has been captured in “The Way Forward” report. CPA Canada is now undergoing Phase II of this project to play out the scenarios and develop content to helps CPAs and the profession to embrace the impact. The panel will discuss the outcomes from the Foresight Project and discuss scenarios and their impact. How does the profession need to change? What needs to change? What role does academia play? Panelists: Davinder Valeri, CPA Canada Irene Wiecek, University of Toronto Tim Herrod, Independent Consultant 3.4: Budgeting and Target Setting III Personnel/HR - 1.8 CH Moderator: Jan Lampe, WHU-Otto Beisheim School of Management Science-Based Carbon Emissions Targets David Freiberg, Harvard University Dennis Campbell, Harvard University Jody Grewal, University of Toronto George Serafeim, Harvard University Discussant: Gary W. Hecht, University of Illinois at Urbana-Champaign The Effects of Goals and Incentives on Effort Intensity Gary W. Hecht, University of Illinois at Urbana-Champaign Kristian Rotaru, Monash University Axel Klaus-Dieter Schulz, La Trobe University Kristy L. Towry, Emory University Alan Webb, University of Waterloo Discussant: Greg Robert Richins, UNSW Sydney Working Smarter and Working Harder: Combining Learning and Performance Goals to Improve Performance in a High-Complexity Task Environment Greg Robert Richins, UNSW Sydney Discussant: Dan Way, Clemson University 3.5: Control Systems III Personnel/HR - 1.8 CH Moderator: Rong Huang, Fudan University Flourish or Flounder: Which Management Controls Encourage Knowledge Sharing? Robin Rae Radtke, Clemson University Roland F. Spekle, Nyenrode Business University Sally K. Widener, Clemson University Discussant: Markus Wabnegg, WU Vienna University of Economics and Business The Ripple Effect: How Managers’ Affective Reactions to Manager-Level Controls Have a Contagious Impact on Subordinates Jasmijn Bol, Tulane University Katlijn Haesebrouck, Maastricht University Serena Loftus, Tulane University Discussant: Wim A. Van der Stede, The London School of Economics and Politica Science The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office In Gyun Baek, University of Wisconsin–Madison Discussant: Jan Bouwens, University of Amsterdam 3.6: Performance Measurement III Personnel/HR - 1.8 CH Moderator: Arthur Posch, University of Bern Performance Effects of Strategic Alignment and Clarity Steven D. Smith, Brigham Young University Tyler F. Thomas, University of Wisconsin–Madison Discussant: Christoph Hoerner, Tilburg University Testosterone, Sex, and Decision-Makers’ Beliefs in Status Cues Lars Frimanson, Uppsala University Frank Hartmann, Erasmus University Discussant: Kelsey Kay Dworkis, University of Denver The Effects of Weather on Managers’ Subjective Performance Evaluations Carolyn Victoria Deller, University of Pennsylvania Jeremy Michels, University of Pennsylvania Discussant: Naomi S. Soderstrom, The University of Melbourne 3.7: Employees and Teams Personnel/HR - 1.8 CH Moderator: Korok Ray, Texas A&M University Effort and Selection Effects of Performance Pay in Knowledge Creation Erina Ytsma, Carnegie Mellon University Discussant: Michal Matejka, Arizona State University Are Top Management Teams Compensated as Teams? A Structural Modeling Approach Chen Li, Baruch College–CUNY Discussant: Frank Moers, Maastricht University Transparency and Decentralization in Hierarchies Christian Hofmann, Ludwig Maximilian University of Munich Raffi J. Indjejikian, University of Michigan Discussant: Erina Ytsma, Carnegie Mellon University 3.8: Hospitals Accounting - 1.8 CH Moderator: Mina Pizzini, Texas State University Quality Disclosure Regimes and Their Impacts Aishwarrya Deore, Michigan State University Ranjani Krishnan, Michigan State University Martin Holzhacker, Michigan State University Discussant: John H. Evans III, University of Pittsburgh The Role of Market Power in Cost Behavior Brian A. Vansant, Auburn University Mina Pizzini, Texas State University Discussant: Ramji Balakrishnan, The University of Iowa Regulatory Drivers of Employee Learning and their Effects on Cost Behavior Ranjani Krishnan, Michigan State University Hariharan Ramasubramanian, Michigan State University Discussant: Susanna Gallani, Harvard University

10:00 am – 10:30 am	Break/Research Exhibition 3: Incentives and Cost Management Accounting - 0.5 CH Poster 1: A Role of Subjective Evaluation for Long-Term Incentives Toru Ogasawara, Kumamoto Gakuen University Poster 2: Convex Equity Incentives and Accounting Conservatism Hawfeng Shyu, Sun Yat-sen University Poster 3: Employee Recognition: The Effect of Recognition Scope on Unrecognized Lower-Rank Employees’ Subsequent Motivation Ta Tung Cheng, Georgia State University Flora Hailan Zhou, Bentley University Poster 4: Employee’s Response to Change in Job Design: An Empirical Analysis in the Multiple Task Setting Wenxuan Duan, Central University of Finance and Economics Junyong Liu, Central University of Finance and Economics Ruiqi Sun, Central University of Finance and Economics Jingjing Zhang, Peking University Poster 5: Is It Okay as Long as You Make a Profit?—Evidence on Biased Discretionary Bonus Adjustments Discretionary Bonus Adjustments Miriam Kristina Maske, Bundeswehr University Munich Matthias Sohn, Bundeswehr University Munich Bernhard Hirsch, Bundeswehr University Munich Poster 6: Review of AI Applications in Management Accounting Research and An Example of Automatic Ordering Strategy with Reinforcement Learning Yasheng Chen, Xiamen University Xin Xu, Xiamen University Feng Xiong, Xiamen University Poster 7: The Unified Product Costing System for Multiple Purposes: Case Evidence from a Japanese Electronics Manufacturer Takahiro Morimitsu, Seinan Gakuin University Hiroto Kataoka, Meiji University Yukihiko Okada, University of Tsukuba

10:30 am - 12:00 pm	Concurrent Sessions 4.1: CGMA Teaching Symposium Session II Accounting - 1.8 CH Current Hot Topics in Teaching Managerial Accounting Orest Fiume, The Wiremold Company, Retired CFO Lean Accounting Advocate Orest Fiume will walk attendees through ways to adapt the managerial accounting curriculum to the changing needs of manufacturing businesses adopting an environment of Continuous Improvement. Attendees will learn how to decrease content on standard costing and increase content on Lean Accounting Ann C. Dzuranin, Northern Illinois University Jim Hesford, University of Lethbridge Professors Dzuranin and Hesford will present a case for using data visualization as a way to develop, evaluate, and report performance measures. Using anonymized data from a major hotel chain, students use the balanced scorecard framework to develop appropriate performance measures for each of the four perspectives. Students then use data visualization to evaluate the hotel chain at various levels of aggregation (hotel, region and firm). Students are also asked to develop performance targets for the next year. 4.2: IMA Panel: Profitability Analytics: Expand the Influence of Management Accounting Computer Science - 1.8 CH Moderator: Kip Krumwiede, Director of Research, IMA Financial planning and analysis (FP&A) is clearly growing in importance, but the direction and value of that growth and the possible new tasks and functions need to be defined. Management accountants need to think deeply about what hasn’t been done well in this area and fill those gaps with valuable information useful for decision support. We propose profitability analytics, which incorporates three elements: (1) Market and operational strategies, (2) causal models for revenues, operations, and costs, and (3) using the causal models to better support FP&A. Learning objectives—attend this session to: Understand the IMA Profitability Analytics Model. Develop causal models for both revenues and operations Apply the Profitability Analytics model to better support FP&A Expand the scope of traditional cost and management curriculum to increase its perceived value Panelists: Raef Lawson, Professor-in-Residence and Vice President of Research and Policy, IMA Doug Hicks, D.T. Hicks & Company 4.3: Control Systems IV Personnel/HR - 1.8 CH Moderator: Robert Andreas Grasser, University of South Carolina Formalizing the Informal: Adopting a Formal Culture-fit Measurement System in the Employee Selection Process Wei Cai, Harvard University Discussant: Tyler F. Thomas, University of Wisconsin–Madison Media Coverage and Corporate Labor Investment Decisions Vishal Baloria, Boston College Alvis K. Lo, Boston College Susan Shu, Boston College Discussant: Fei Du, University of Illinois at Urbana-Champaign Asymmetric Adjustment of Control Victor van Pelt, WHU–Otto Beisheim School of Management Discussant: Paul Black, University of South Carolina 4.4: Operating Leverage Personnel/HR - 1.8 CH Moderator: André Hoppe, University of Cologne The Change in Operating Leverage over Time and Earnings Properties David Aboody, University of California, Los Angeles Shai Levi, Tel Aviv University Dan Weiss, Tel Aviv University Discussant: Jonas Heese, Harvard University The Strategic Value of Rigid Cost Structures Martin Artz, University of Münster Martin Holzhacker, Michigan State University André Hoppe, University of Cologne Discussant: Dan Weiss, Tel Aviv University Flexible CPA Staffing: Implications for Audit Fees and Audit Quality Hyungjin Cho, Carlos III University of Madrid Meeok Cho, Seoul National University Sehee Kim, Seoul National University Woo-Jong Lee, Seoul National University Discussant: Martin Holzhacker, Michigan State University 4.5: Performance Measurement IV Personnel/HR - 1.8 CH Moderator: Susanna Gallani, Harvard University Incentivizing Audit Partners Using Performance Measures Jan Bouwens, University of Amsterdam Olof Bik, Nyenrode Business University Yuxia Zou, University of Cambridge Discussant: Steven E. Salterio, Queen’s University Leveraging Managerial Ability: The Role of Discretion, Incentives, and Persistence Barry Hettler, Ohio University James Cordeiro, The College at Brockport, SUNY Arno Forst, The University of Texas Rio Grande Valley Discussant: Jeh-Hyun Cho, Arizona State University The Effect of Peer Group Overlap in Executives’ RPE Contracts on Competitive Aggressiveness Christoph Feichter, Maastricht University Frank Moers, Maastricht University Oscar Timmermans, Maastricht University Discussant: Aner Zhou, University of Southern California 4.6: Nonprofits, Social Responsibility and Opportunism Behavioral Ethics - 1.8 CH Moderator: Eric W. Chan, The University of Texas at Austin Understanding and Mitigating Misreporting in Nonprofits: The Joint Effects of Pay Level and Penalty Type Eric W. Chan, The University of Texas at Austin Xinyu Zhang, Cornell University Discussant: Margaret H. Christ, The University of Georgia When Does Employee Giving Spill Over into Subsequent Ethics? The Role of the Organization of Employee Giving Program Eddy Cardinaels, Tilburg University and KU Leuven Qinnan Ruan, Tilburg University Huaxiang Yin, Nanyang Technological University Discussant: Eric W. Chan, The University of Texas at Austin Time Perspective and Inter-Temporal Trade-Off Decisions: Mitigating Short-Termism and Long-Termism Emma Pugh, University of Bristol Aoife McDermott, Cardiff University David Marginson, Warwick Business School, Retired Discussant: Heba Yousef M. Abdel-Rahim, The University of Toledo 4.7: Incentives and Compensation III Personnel/HR - 1.8 CH Moderator: Aishwarrya Deore, Michigan State University rTSR: When Do Relative Performance Metrics Capture Relative Performance? Paul Ma, University of Minnesota Jee-Eun Shin, University of Toronto Charles Wang, Harvard University Discussant: David Hendrik Erkens, Georgetown University The Effect of RPI on Employee’s Ex Ante Compensation Expectations and Ex Post Compensation Requests Bei Shi, Georgia State University Jeremy Douthit, The University of Arizona Michael John Majerczyk, Georgia State University Tyler F. Thomas, University of Wisconsin–Madison Discussant: Ivo D. Tafkov, Georgia State University Relative Performance Evaluation and Differential Risk-Taking Incentives Oscar Timmermans, Maastricht University Discussant: Iny Hwang, Seoul National University 4.8: Incentives and Compensation IV Personnel/HR - 1.8 CH Moderator: Gregory P. McPhee, Clemson University Keeping Them in The Game: The Effects of Targets and Quitter Performance Information on Retention in Tournaments James Sewell, Monash University Axel Klaus-Dieter Schulz, La Trobe University Kristian Rotaru, Monash University Discussant: Andrew H. Newman, University of South Carolina Reporting Frequency and Learning by Experience. Razvan Stefan Ghita, University of Amsterdam Discussant: Jongwoon Choi, University of Wisconsin–Madison (Too) Many Choices: The (De)Motivating Effect of Reward Choice Across Tasks Demanding Differing Levels of Cognitive Resources Liliana Dewaele, KU Leuven Eddy Cardinaels, Tilburg University and KU Leuven Alexandra Van den Abbeele, KU Leuven Discussant: Jason Kuang, Georgia Institute of Technology

12:00 pm – 1:30 pm	Lunch with Section Updates President’s Report on Management Accounting Section Speaker: Alan Webb, MAS President Update on the Journal of Management Accounting Research and Presentation of the Outstanding Journal of Management Accounting Research Reviewer Award Speaker: Eva Labro, JMAR Senior Editor Report on the Management Accounting Section Midyear Meeting Speaker: Jason Schloetzer, Midyear Meeting Co-Director

1:30 pm - 3:00 pm	Plenary Personal Development - 1.8 CH Introduction Margaret B. Shackell, CGMA Teaching Symposium Chair Passionately Successful: Making the Most of Ambition and Happiness Speaker: Daniel Lerner

3:00 pm - 3:30 pm	Break/Research Exhibition 4: Interfirm Issues and Governance Accounting - 1.8 CH Poster 1: How Do CEOs Make Investment Decisions in Their Early Years of Tenure? Evidence from Investment Efficiency Huiqi Gan, University of Massachusetts Lowell Poster 2: Financial Restatements and the Demand for Trade Credit Hongkang Xu, University of Massachusetts Dartmouth Duong Nguyen, University of Massachusetts Dartmouth Mai Dao, The University of Toledo Poster 3: Predicting Bank Failure Using Regulatory Data Helen R. Pruitt, University of Maryland Global Campus

3:30 pm – 5:00 pm	Concurrent Sessions 5.1: CGMA Teaching Symposium Session IV Accounting - 1.8 CH Being Productive Faculty Members, Including Balancing Teaching and Research Moderators: Serena Loftus, Tulane University Matthew Sooy, University of Western Ontario Panelists: W. Glenn Rowe; University of Western Ontario Karen Sedatole; Emory University Alan Webb, University of Waterloo Professors Karen Sedatole, Alan Webb, and Glenn Rowe will discuss balancing research with teaching. The panel will first offer their experiences and strategies for balancing research and teaching and will then respond to audience members Q&A. Prepared topics include advice and perspective, bringing research into the classroom, signs that a change needs to be made, and transitioning within and between schools. 5.2: Qualitative Case Studies I Accounting - 1.8 CH Moderator: Lars Frimanson, Uppsala University Necessity: The Mother of Invention? The Relationship between Management Control and Creativity: Lessons from Apollo 13 Basil Phillip Tucker, University of South Australia Ian Halkett, University of South Australia Ady James, University of South Australia Discussant: David Smith, The University of Queensland Looking Behind the Numbers: How Narratives Strengthen and Weaken the Persuasiveness of Accounting Numbers Robert H. Chenhall, Monash University Matthew Hall, Monash University David Smith, The University of Queensland Discussant: Sven Ivar Modell, The University of Manchester 5.3: Cost Stickiness Accounting - 1.8 CH Moderator: Martin Holzhacker, Michigan State University Decomposing Cost Asymmetry: The Role of Global Risk Preferences Aleksandra Klein, WU Vienna University of Economics and Business Thomas Lindner, WU Vienna University of Economics and Business Markus Wabnegg, WU Vienna University of Economics and Business Discussant: André Hoppe, University of Cologne Impact of Resource Slack on Demand for Trade Credit: Evidence from Sticky Costs Bhavya Singhvi, Indian Institute of Management Discussant: Aleksandra Klein, WU Vienna University of Economics and Business The Information Content of Cost Behavior Components: Evidence from Labor Market Flows Lianghui Wang, Xi’an Jiaotong University Wan Wongsunwai, The Chinese University of Hong Kong Nir Yehuda, The University of Texas at Dallas Discussant: Wei Cai, Harvard University 5.4: Performance Measurement V Personnel/HR - 1.8 CH Moderator: Clara Chen, University of Illinois at Urbana-Champaign Subjective Performance Evaluation and Multitasking Tae Sik Ahn, Seoul National University Jeong-Hoon Hyun, NEOMA Business School Michal Matejka, Arizona State University Peter (Seung Hwan) Oh, McGill University Discussant: Brian A. Vansant, Auburn University Performance Appraisal on Employee’s Future Potential Nan Jiang, University of Amsterdam Discussant: Marti Guasch, Tilburg University The Impact of Raising Employee Pay on Manager-Employee Relationships Eddy Cardinaels, Tilburg University and KU Leuven Qinwei Chi, Tilburg University Wenjing Li, Jinan University Huaxiang Yin, Nanyang Technological University Discussant: Khim Kelly, University of Central Florida 5.5: Analytical Models II Accounting - 1.8 CH Moderator: Erina Ytsma, Carnegie Mellon University The Effect of Market Concern on Specific Investments in the Supply Chain Hui Chen, University of Zurich Thomas Pfeiffer, WU Vienna University of Economics and Business Discussant: Haijin Lin, University of Houston Voluntary Segment Disclosure and Product Market Competition Ting-Hsuan Wu, The University of Sydney Demetris Christodoulou, The University of Sydney Discussant: Hui Chen, University of Zurich Entropy and Accounting John Fellingham, The Ohio State University Haijin Lin, University of Houston Doug Schroeder, The Ohio State University Discussant: Romana Autrey, Willamette University 5.6: Incentives and Compensation V Personnel/HR - 1.8 CH Moderator: Ulrich Schaefer, University of Zurich CEO Performance Evaluation and Discretionary Bonuses Tao Sun, Queens College–CUNY Discussant: Cody Lu, University of Massachusetts Amherst The Effects of Non-Monetary Recognition on Engagement and Performance: A Field Experiment Adam Presslee, University of Waterloo Greg Robert Richins, UNSW Sydney Sasan Siay, University of Waterloo Alan Webb, University of Waterloo Discussant: Asis Martinez-Jerez, University of Notre Dame The Effects of Social Connections and Supervisors’ Bonus Award Discretion on Subordinates’ Compensation Joanna L. Ho, University of California, Irvine Cody Lu, University of Massachusetts Amherst Sandra C. Vera-Muñoz, University of Notre Dame Anne Wu, National Chengchi University Discussant: Adam Presslee, University of Waterloo 5.7: Incentives and Compensation VI Personnel/HR - 1.8 CH Moderator: Jason Schloetzer, Georgetown University Do Vesting Requirements Increase the Incentive Effects of Stock Compensation for Rankand-File Employees? Jeff Clark, Nanyang Technological University Discussant: Sara Wick, Wilfrid Laurier University Subjective Evaluation of Professional Employees: Effort Duration as a Heuristic to Evaluate Output Sara Wick, Wilfrid Laurier University Discussant: Bryan Richard Stikeleather, University of South Carolina Does the Implementation of a Business Intelligence System Improve Employees’ Work Commitment? Evidence from a Large Chinese Construction Company Zhichao (Alex) Wang, The Australian National University Alexander Bruggen, Maastricht University Yuan Lin, Ford Motor Company Discussant: Minjeong Kim, University of Illinois-Urbana-Champaign 5.8: Top Management and Earnings Accounting - 1.8 CH Moderator: Mami Koyama, Kobe University The Consequences of Reporting Earnings Strings for CEOs Jagadison K. Aier, George Mason University Jian Cao, Florida Atlantic University Zhanel DeVides, The Pennsylvania State University Abington KiKyung Song, West Chester University Discussant: Nina Schwaiger, Ludwig Maximilian University of Munich Strike the Right Tone: Financial Analysts’ Strategic Tone in Earnings Conference Calls Julia Katharina Haag, Ludwig Maximilian University of Munich Christian Hofmann, Ludwig Maximilian University of Munich Susanne Klausing, Ludwig Maximilian University of Munich Nina Schwaiger, Ludwig Maximilian University of Munich Discussant: Hariharan Ramasubramanian, Michigan State University Winning an Award Could Set You Free: Earnings Management and the Balance of Power between CEOs and CFOs Qinxi Wu, Baylor University Discussant: Zhanel DeVides, The Pennsylvania State University Abington

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

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