2010 Management Accounting Section Midyear Meeting

American Accounting Association

2010 Management Accounting Section Research and Case Conference
and IMA/MAS Doctoral Colloquium

January 6-9, 2010

Grand Hyatt Seattle | Seattle, Washington

Preliminary Program

Program Co-chairs:
Kristy Towry, Emory University
Jan Bouwens, Tilburg University, The Netherlands

Wednesday/Thursday, January 6-7, 2010 - IMA/MAS Doctoral Colloquium

Thursday, January 7, 2010 - MAS Research Conference
6:00pm – 8:00pm	Reception
Friday, January 8, 2010 - MAS Research Conference
7:00am – 8:15am	Breakfast – Research Forum Sponsored by the IMA Speaker: TBA
8:30am – 10:00am	Welcome and Plenary Session Social Environment of Business – Advanced – 1.5CH Session Chair: Margaret H. Christ, University of Georgia Management Control Systems for the Innovative Organization: Perspectives from Corporate Pioneers of the Pacific Northwest In recent years, academics have shown a keen interest in the relationships between the use of management control systems (MCS) and product innovation. Although some research suggests that the interactive use of MCS can foster product innovation, there is conflicting evidence indicating that in highly innovative organizations, the use of MCS can stifle innovation. A panel of professionals from several of the area’s most innovative organizations will weigh-in on this debate and share their experiences with implementing and maintaining management control systems. Panelists will include Marilee Byers, the Senior Direction of the Financial Compliance Group at Microsoft, Desmond Kealy from the Intel Corporation, and Joel Klucking, Sr. Manager of Internal Audit at Starbucks Coffee Company.
10:00am – 10:30am	Coffee Break Sponsored by John Wiley and Sons Publishing
10:30am – 12:00pm	Concurrent sessions Management Control System Design Accounting – Advanced – 1.5CH Session Chair: Kari Lukka, Turku School of Economics The Effects of Market Competition and International Orientation on Management Control Systems’ Use by Emerging Market Publicly Listed Companies Neale G. O'Connor, University of Hong Kong Sandra C. Vera-Munoz, University of Notre Dame Francis Chan, Hong Kong Shue Yan University Discussant: Kari Lukka, Turku School of Economics A Social Network Analysis of the Literature on Management Control Kenneth J. Euske, Government of the United States of America James W. Hesford, Cornell University Mary A. Malina, University of Colorado at Denver Discussant: Christopher Chapman, Imperial College London Exploring the Influence of Controls on the Modification of Outsourcing Relationships Yee Shih Phua, University of New South Wales Discussant: Henri Dekker, VU University Amsterdam Compensation and Contract Design 1 Accounting – Advanced – 1.5CH Session Chair: Yuhchang Hwang, Arizona State University Determinants of the Importance of Signals on Ability in the Presence of Adverse Selection Rajiv D. Banker, Temple University Shaopeng Li, Temple University Jose M. Plehn-Dujowich, Temple University Discussant: Yuhchang Hwang, Arizona State University Incentives, Motivational Crowding-out, and the Value of Information Mirko S. Heinle, University of Mannheim Alexis H. Kunz Christian Hofmann, University of Mannheim Discussant: Stephen Hansen, George Washington University Industry Attributes and Their Influence on Managerial Pay and the Use of Performance Measures Christo Karuna , University of Houston Discussant: Merle Ederhof, Yale University Earnings Management Accounting – Advanced – 1.5CH Session Chair: Dan Weiss, Tel Aviv University Earnings Management Incentives and the Asymmetric Behavior of Labor Costs: Evidence from a Non-US Setting Bart Dierynck , Catholic University of Leuven (KUL) Annelies Renders , Catholic University of Leuven (KUL) Discussant: Dan Weiss, Tel Aviv University The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management Elizabeth A. Demers , INSEAD Chong Wang , Government of the United States of America Discussant: Felix Hoppe, University of Maastricht Managing Earnings by Manipulating Production: The Effects of Timing, Tax, Compensation, and Governance Considerations Kirsten A. Cook, University of Arizona George Ryan Huston, Florida State University Michael R. Kinney, Texas A&M University Discussant: Clara Chen, University of Illinois at Urbana-Champaign Strategic Performance Measurement 1 Management Advisory Services – Advanced – 1.5CH Session Chair: Jennifer Grafton, University of Melbourne The Appropriateness of Performance Measurement Systems in the Services Sector: Case Studies from the Micro Finance Sector in Kenya Nelson Maina Waweru , York University Discussant: Jennifer Grafton, University of Melbourne Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation Willie Choi, Emory University Gary Hecht, Emory University William B. Tayler, Emory University Discussant: Joan Luft, Michigan State University Enhancing Performance through Participatory Development of Performance Measures: A Field Study in a Maintenance Department Bianca Groen, University of Twente Marc J. F. Wouters, University of Twente Celeste Wilderom, University of Twente Discussant: Sally Widener, Rice University Performance Measure Weights Accounting – Advanced – 1.5CH Session Chair: Anne-Marie Kruis, Nyenrode University Managerial Reputation and the Use of Earnings in Performance Evaluation Christo Karuna, University of Houston Discussant: Eva Labro, University of North Carolina at Chapel Hill Relative Weights on Performance Measures in a Principal-Agent Model with Moral Hazard and Adverse Selection Rajiv D. Banker, Temple University Jose M. Plehn-Dujowich, Temple University Chunwei Xian, Temple University Discussant: Anne-Marie Kruis, Nyenrode University Aggregate and Specific Performance Measures and Intra-Firm Interdependencies: Theory and Evidence Jan Bouwens, Tilburg University Christian Hofmann, University of Mannheim Laurence van Lent, Tilburg University Discussant: Raffi J Indjejikian, University of Michiga
12:00pm – 1:30pm	Business Luncheon & Awards Presentations
1:30pm – 3:00pm	Concurrent sessions Corporate Governance Accounting – Advanced – 1.5CH Session Chair: Mina Pizzini, Southern Methodist University Corporate Governance in the Recent Financial Crisis: Evidence from Financial Institutions Worldwide David Erkens, University of Southern California Mingyi Hung, University of Southern California Pedro P. Matos, University of Southern California Discussant: Mina Pizzini, Southern Methodist University Corporate Governance When Founders are Directors Feng Li, University of Michigan at Ann Arbor Suraj Srinivasan, Harvard Business School Discussant: Fabrizio Ferri, Harvard Business School Shareholder Activism and CEO Pay Yonca Ertimur, Duke University Volkan Muslu, University of Texas at Dallas Fabrizio Ferri, Harvard Business School Discussant: Susan Kulp, George Washington University Subjectivity and Discretion Accounting – Advanced – 1.5CH Session Chair: Gary Hecht, Emory University Spillover Effects in Subjective Performance Evaluation: Bias, Fairness, and Controllability Jasmijn C. Bol, University of Illinois at Urbana-Champaign Steven D. Smith, University of Illinois at Urbana-Champaign Discussant: Gary Hecht, Emory University Subjectivity, Performance Evaluation and Procedural Justice Suzanne Landry Eduardo Schiehll, HEC Montreal Discussant: Michal Matejka, University of Michigan at Ann Arbor Information Acquisition and Honesty in Managerial Reporting Bryan K. Church, Georgia Institute of Technology Jason Kuang, Georgia Institute of Technology R. Lynn Hannan, Georgia State University Discussant: Margaret H. Christ, University of Georgia IMA (Foundation for Applied Research) – Sponsored Dissertations Accounting – Advanced – 1.5CH Session Chair: [TBA] Work in Process: Do Fairness Concerns Curb Self-Interest? Effects of Relative Payoffs and Outcome Salience on Misrepresentation in Reporting Tim Miller, University of Kentucky Work in Process: Relative Performance Evaluation and Earnings Management Tim Keune, University of Wisconsin Defended Dissertation: The Behavioral Effect of Cost Targets on Managerial Cost Reporting Honesty Andrew H. Newman, University of Pittsburgh Discussant: Frederick W. Rankin, Colorado State University Defended Dissertation: Private and Public Relative Performance Information Under Different Incentive Systems Ivo Tafkov, Georgia State University Discussant: Frederick W. Rankin, Colorado State University Incentives and Performance Accounting – Advanced – 1.5CH Session Chair: Jason Schloetzer, Georgetown University Severance Agreements and Timely Disclosure of Bad News Qianhua Ling, Marquette University Discussant: Jason Schloetzer, Georgetown University Transient Institutional Investors, Incentives, and Disclosure Mirko Stanislav Heinle, University of Pennsylvania Christian Hofmann, University of Mannheim Discussant: Romana Autrey, Harvard Business School How Incentive Contracts and Task Complexity Influence and Facilitate Long-Term Performance Leslie Berger, Brock University Discussant: Christian Mastilak, Xavier University Panel Session The Future of Management Accounting Departments: Predictions, Intuitions, and Wild guesses Accounting – Advanced – 1.5CH Session Chair: Rick Payne, The Institute of Chartered Accountants in England and Wales Panelists: Shannon W. Anderson, Rice University Paul Benzie, Microsoft Corporation Kari Lukka, Turku School of Economics Ian Caunt, CCI Learning Solutions
3:00pm – 3:30pm	Coffee Break Sponsored by John Wiley and Sons
3:30pm – 5:00pm	Concurrent sessions Compensation and Contract Design 2 Accounting – Advanced – 1.5CH Session Chair: John Harry Evans, University of Pittsburgh The Firing of CEOS and Severance Pay Kareen Brown, University of Waterloo Parunchana Pacharn, State University of New York Evelyn Patterson, Indiana University Purdue University Indianapolis Discussant: John Harry Evans, University of Pittsburgh The Compensation of University Presidents: A Principal-Agent Theory and Empirical Evidence Rajiv D. Banker, Temple University Jose M. Plehn-Dujowich, Temple University Chunwei Xian, Temple University Discussant: Tatiana Fedyk, Arizona State University Globalization and Executive Compensation: An Analysis of Pay Practices in U.K. Companies Joseph J. Gerakos, University of Chicago Joseph D. Piotroski, Stanford University Suraj Srinivasan, Harvard Business School Discussant: Bart Dierynck, Catholic University of Leuven (KUL) Teaching and Cases 1 Accounting – Advanced – 1.5CH Session Chair: Margaret Shackell-Dowell, Cornell University Burns Pickens, D.D.S.: A Sole-practitioner Professional Practice Management Case Robert M. Cornell, Oklahoma State University - Stillwatern Discussant: Margaret Shackell-Dowell, Cornell University Cold Calling in Accounting Courses: Impact on Participation, Volunteering and Comfort Elise J. Dallimore, Northeastern University Julie H. Hertenstein, Northeastern University Marjorie B. Platt, Northeastern University Discussant: Michael Williamson, University of Texas at Austin Infosys' Relationship Scorecard: Measuring Transformational Partnerships Francisco de Asis Martinez-Jerez, Harvard Business School Robert S. Kaplan, Harvard Business School Discussant: Ella Mae Matsumura, University of Wisconsin Supply Chain Accounting – Advanced – 1.5CH Session Chair: Andrea Drake, Louisiana Tech University Modeling the Antecedents and Outcomes of Incomplete Contract Choice in Bilateral Trade: An Experimental Investigation Fabienne Miller, Worcester Polytechnic Institute (WPI) Christine A. Denison, Iowa State University Discussant: Andrea Drake, Louisiana Tech University Investigation of Information Search in Buyer-Supplier Negotiations Christian Mastilak, Xavier University Linda J. Matuszewski, Northern Illinois University Fabienne Miller, Worcester Polytechnic Institute (WPI) Alex Woods, College of William and Mary Discussant: Todd Thornock, University of Texas at Austin Supply Chain Information Sharing: The Effects of Strategic Integration on Investors’ Perceived Risks and Firm Value Xiaotao Kelvin Liu, Northeastern University Yi-Jing Wu, University of South Carolina Robert A. Leitch, University of South Carolina Discussant: William Mitchell, Georgia State University Capital Investment Finance – Advanced – 1.5CH Session Chair: Andrew Newman, University of Pittsburgh Managers’ Incorporation of the Value of Real Options into Their Long-Term Investment Decisions: An Experimental Investigation Christine A. Denison, Iowa State University Anne M. Farrell, University of Illinois at Urbana-Champaign Kevin E. Jackson, University of Illinois at Urbana-Champaign Discussant: Andrew Newman, University of Pittsburgh The Dysfunctional Effect of Capital Market Orientation on Escalating Projects Matthias D. Mahlendorf Discussant: Mary Malina, University of Colorado at Denver Strategic Performance Measurement 2 Management Advisory Services – Advanced – 1.5CH Session Chair: Peter Letmathe, University of Siegen The Successes in Long-Term Implementation of Balanced Scorecard: A Healthcare Organization Study Wen-Cheng Chang, Mackay Memorial Hospital Tsuilin Kuo, Fu Jen Catholic University Anne Wu, National Chengchi University Discussant: Peter Letmathe, University of Siegen Discussing Feedback System Thinking in Relation to a Balanced Scorecard, Inspired by an Actual Case Erland Hejn Nielsen, University of Aarhus Steen Nielsen, University of Aarhus Discussant: Steven Smith, University of Ilinois The Judgmental Effects of Graphical Representations on Performance Evaluations Using a Balanced Scorecard Rajiv D. Banker, Temple University Hsihui Chang, Drexel University Mina Pizzini, Southern Methodist University Discussant: Leslie Berger, Brock University
6:00pm – 8:00pm	Reception
Saturday, January 9, 2010 - MAS Research Conference
7:15am – 8:15am	Continental Breakfast and Research Forum Accounting – Advanced – 1CH (Un)Routinization of the Environmental Performance Measures – A Case Study; BSC Rules but Does not Routinize Marko Järvenpää Aapo Ilmari Länsiluoto Shareholder Voting and Directors’ Remuneration Report Legislation: Say on Pay in the UK Martin J. Conyon, Ecole Superieure des Sciences Economiques et Commerciales Graham Sadler Environment Uncertainty, Competitive Strategy and Strategic Performance Measurement System and Their Links to Performance Chialing Lee, National Chung Cheng University Environmental Richness and Task Considerations in Balanced Scorecard Performance Evaluation Judgments Eric N. Johnson, Indiana University Purdue University Indianapolis Philip Reckers, Arizona state University Geoffrey D. Bartlett, Arizona State University Resume as a Balanced Scorecard: Teaching the Balanced Scorecard Using Analogy Christian Mastilak, Xavier University Michele Matherly An Investigation into the Diffusion of Cost and Management Accounting Innovations in Australia Davood Askarany, University of Auckland Factors Influencing the Use of Quality Costs in TQM Environments: Evidence from Japan Takehisa Kajiwara, Kobe University Mind the User Acceptance – A Model of the Propensity to Use Open Book Accounting Lukas D. Schuchardt, TU Dortmund University Jan O. Piontkowski Andreas Heinrich Hoffjan, Dortmund University of Technology Business Reputation and Labor Efficiency, Productivity and Cost Martin T. Stuebs Jr., Baylor University Li Sun, Ball State University Is More R&D Investment Always Better? Cheng-Jen Huang, Tunghai University Shu-Yun Chen The Level of Sophistication of Management Accounting Practices in the Jordanian Financial Sector - Contingency Approach Munther Barakat Al-Nimer Management Control Systems in Foreign Subsidiaries: The Impact of Interdependencies in Multinational Enterprises Yan Du, University of Antwerp Marc Deloof, University of Antwerp Ann Jorissen, University of Antwerp
8:30am – 10:00am	JMAR Research Conference Business Management & Organization – Advanced – 1.5 CH Session Chairs: Rick Young, The Ohio State University Ramji Balakrishnan, University of Iowa Paper 1 Discussant: Surya N. Janakiraman, University of Texas at Dallas The Information Content of the SG&A Ratio Daniel Baumgarten, University of Cologne Ute Bonenkamp , University of Cologne Carsten Homburg, University of Cologne Paper 2 Discussant: Shane Dikolli, Duke University Non-financial Performance Measures and Physician Compensation John Harry Evans, III, University of Pittsburgh Kyonghee Kim, University of Illinois at Chicago Nandu J. Nagarajan, University of Pittsburgh Sukesh Patro, Kansas State University
10:00am – 10:30am	Coffee Break
10:30am – 12:00pm	Concurrent sessions Compensation and Contract Design 3 Accounting – Advanced – 1.5CH Session Chair: Francisco de Asis Martinez-Jerez, Harvard Business School The Influence of Political Connections and Geographic Proximity on Subjective Performance Evaluation: Evidence from State-Owned Chinese Enterprises Fei Du, University of Southern California Guliang Tang, Beijing Technology and Business University S. Mark Young, University of Southern California n Discussant: Francisco de Asis Martinez-Jerez, Harvard Business School The Allocation of Decision Rights: Control System Structure and Effectiveness Anne-Marie Kruis, Nyenrode University Sally K. Widener, Rice University Discussant: Brian Vansant, Georgia State University Insider Entrenchment and CEO Compensation in Entrepreneurial Firms: An Empirical Investigation Arno Forst, Kent State University Myung S. Park, Virginia Commonwealth University Benson Wier, Virginia Commonwealth University Discussant: Frank Moers, University of Maastricht Teaching and Cases 2 Accounting – Advanced – 1.5CH Session Chair:Gregory Jonas, Case Western University U.S. Airways Merger: A Strategic Variance Analysis of Changes in Post-Merger Performance Paul A. Mudde, Grand Valley State University Parvez R. Sopariwala, Grand Valley State University Discussant: Gregory Jonas, Case Western University Johnson & Johnson; A Case Study on Sustainability Reporting Susan C. Borkowski, La Salle University Mary Jeanne Welsh, La Salle University Kristin Wentzel Discussant: Liesel Mitchell, Illinois State University Discussion Participation: Student Perceptions of Relationships Among Preparation, Participation, Comfort and Learning Elise J. Dallimore, Northeastern University Julie H. Hertenstein, Northeastern University Marjorie B. Platt, Northeastern University Discussant: Nick Fessler, University of Central Missouri Interorganizational Control Accounting – Advanced – 1.5CH Session Chair: Karen Sedatole, Michigan State University Competition, Collaboration and Control Jennifer Grafton, University of Melbourne Julia Mundy, University of Greenwich Discussant: Karen Sedatole , Michigan State University Management Control of Outsourcing Relationships Frank H. Selto, University of Colorado at Boulder Discussant: Dennis Campbell, Harvard Business School Strong Buyers and Inter-Organizational Cost Management Ella Mae Matsumura, University of Wisconsin - Madison Jason D. Schloetzer, Georgetown University Discussant: Francesca Franco, London Business School Relative Performance Evaluation & Multi-Person Settings Accounting – Advanced – 1.5CH Session Chair: Willie Choi, Emory University The Effects of Incentives on Group Creativity Clara Xiaoling Chen, University of Illinois at Urbana-Champaign Michael G. Williamson, University of Texas at Austin Flora H Zhou, University of Illinois at Urbana-Champaign Discussant: Willie Choi, Emory University Compensation Peer Groups and their Relation with CEO Pay Brian D. Cadman, University of Utah Mary Ellen Carter, Boston College Katerina Semida, University of Pennsylvania Discussant: David Maber, University of Southern California Tournament Incentives, Fairness and Subsequent Performance: What Happens to Employees Who Lose? Leslie Berger, Brock University Theresa Libby, Wilfrid Laurier University Alan Webb, University of Waterloo Discussant: Rebecca Hannan, Georgia State University Managerial Decision Making and Performance Accounting – Advanced – 1.5CH Session Chair: Mary Ellen Carter, Boston College Technological Capability and Firm Performance in China: The Moderating Role of Geographic Location Sui-Hua Yu, National Chung Hsing University Discussant: Mary Ellen Carter, Boston College Informational and Managerial Inefficiency and Conservatism for Intangible-Intensive Firms Yoshie Saito, Georgia College & State University Discussant: Raj Mashruwala, University of Illinois at Chicago Detection of Product Line Profitability Problems: Aggregated or Disaggregated Information First? Yeng Wai Lau, University Putra Malaysia Michael J Davern, University of Melbourne Axel K-D Schulz, University of Melbourne Discussant: Fabienne Miller, Worcester Polytechnic Institute
12:00pm – 1:30pm	Luncheon Speaker: Nancy A Bagranoff, President of the American Accounting Association Business Management & Organization – Advance – 1 CH
1:30pm – 3:00pm	Concurrent sessions Budgets, Targets, and Thresholds Finance– Advanced – 1.5CH Session Chair: Wim Van der Stede, London School of Economics & Political Science Performance Management Under Dynamic Incentive Scheme Tae Sik Ahn, Seoul National University Youn Sik Choi Discussant: Wim Van der Stede, London School of Economics & Political Science Performance Effects of Setting Targets and Pay-Performance Relations Before or After Operations Xiaotao Kelvin Liu, Northeastern University Robert A. Leitch, University of South Carolina Discussant: Ronald Guymon, Georgia State University Using Negotiated Budgets for Planning and Performance Evaluation: An Experimental Study Markus C. Arnold, University of Hamburg Robert Gillenkirch, University of Goettingen Discussant: Ivo Tafkov, Georgia State University Managerial Incentives Accounting – Advanced – 1.5CH Session Chair: Brian Cadman, University of Utah Credit Ratings and CEO Risk-Taking Incentives Bo Qin, University of Groningen Yu Flora Kuang, Tilburg University Discussant: Brian Cadman, University of Utah CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts Richard Dean Mergenthaler Jr., University of Iowa Shivaram Rajgopal, University of Washington Suraj Srinivasan, Harvard Business School Discussant: David Erkens, University of Southern California Cost Behavior and Managerial Incentives Itay Kama, Tel Aviv University Dan Weiss, Tel Aviv University Discussant: Gavin Cassar, University of Pennsylvania Trust and Corporate Social Responsibility Accounting – Advanced – 1.5CH Session Chair: E. Ann Gabriel, Ohio University Social Responsibility and Firm Efficiency in the Business Services Industry Martin T. Stuebs Jr., Baylor University Li Sun, Ball State University Discussant: E. Ann Gabriel, Ohio University Framing Sticks as Carrots: An Experimental Investigation of Control and Trust in Agency Relationships Margaret H. Christ, University of Georgia Karen L. Sedatole, Michigan State University Kristy L. Towry, Emory University Discussant: Christine Denison, Iowa State University Corporate Social Responsibility and Implicit Contracting Ramji Balakrishnan, University of Iowa Geoffrey B. Sprinkle, Indiana University Bloomington Michael G. Williamson, University of Texas at Austin Discussant: Anne Farrell, University of Illinois at Urbana-Champaign Effects of Controls on Employee Behavior Accounting – Advanced – 1.5CH Session Chair: Frank Selto, University of Colorado at Boulder The Effects of Perceptions of Performance Measurement Characteristics on the Workforce Laurie L. Burney, Mississippi State University Sally K. Widener, Rice University Discussant: Frank Selto, University of Colorado at Boulder Give & Take: Incentive Framing in Compensation Contracts James W. Hesford, Cornell University Judi McLean Parks, Washington University, St. Louis Discussant: Wei Hwa Chua, Nanyang Technological University Relative Wages and Employee Theft in Retail Chains Clara Xiaoling Chen, University of Illinois at Urbana-Champaign Tatiana Sandino, University of Southern California Discussant: [TBA]
3:30 pm – 5:00 pm	Executive Committee Meeting

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

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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.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.

Back to the Management Accounting Section Home Page
Back to AAA Home Page

American Accounting Association

2010 Management Accounting Section Research and Case Conference and IMA/MAS Doctoral Colloquium

January 6-9, 2010

Preliminary Program

Program Co-chairs: Kristy Towry, Emory University Jan Bouwens, Tilburg University, The Netherlands

2010 Management Accounting Section Research and Case Conference
and IMA/MAS Doctoral Colloquium

Program Co-chairs:
Kristy Towry, Emory University
Jan Bouwens, Tilburg University, The Netherlands