American Accounting Association

2011 Management Accounting Section Research and Case Conference
and IMA Doctoral Colloquium

January 5 - 8, 2011

Social Environment of Business – Intermediate – 1.5CH

Sponsored by the Institute of Management Accountants (IMA) Speaker: Sandy Richtermeyer, IMA

Social Environment of Business – Intermediate – 1.5CH

Management Accounting and Behavioral Economics

In recent years, the behavioral economics research agenda has gained traction in our major economic journals. The research features situations we are familiar with in management accounting (i.e., how people in a hierarchy cooperate and how they relate to each other). However, management accounting academics have been reluctant to adapt the behavioral economics research agenda. In this session, we will examine the research opportunities that the behavioral economics framework has to offer with insights by two distinguished professors. Max Bazerman (Harvard Business School) will provide a discussion on how insights acquired in behavioral economics may inform the management accounting research agenda. Joining him will be Steve Kachelmeier (University of Texas) who will offer insights on how to navigate the process of publishing in this paradigm.

Moderator: D.J. Nanda, University of Miami

1. Incentives 1
   Accounting – Advanced – 1.5CH
   
   Moderator: David Erkens, University of Southern California

Contract Preference and Effort Choice Under Bonus, Penalty, and Hybrid Incentive Contracts
Linda Ragland, University of South Florida
Lee Kersting, University of South Florida
Nathan Stuart, University of Wisconsin Oshkosh
Discussant: Gary Hecht, Emory University

Nonfinancial Performance Measures and the Incentive Intensity of CEO Bonus Contracts
Jan Bouwens, Tilburg University
Peter Kroos, VU University Amsterdam
Discussant: Zeshawn Beg, Harvard Business School

What do CEOs Realize from Option Pay?
Mark Anderson, University of Texas
Volkan Muslu, University of Texas
Discussant: David Erkens, University of Southern California

2. Relative Performance 1
   Accounting – Advanced – 1.5CH
   
   Moderator: Mark Young, University of Southern California

Relative Performance Evaluation in an Oligopoly
Martin Wu, University of Illinois at Urbana-Champaign
Discussant: Naomi Rothenberg, Naval Postgraduate School

The Effects of Incentive Contract Frame and Relative Performance Information on Performance in a Tournament Compensation Scheme
Andrew Newman, University of Pittsburgh
Ivo Tafkov, Georgia State University
Discussant: Michelle Lau, Michigan State University

The Influence of Social Identity on the Performance Effects of Relative Performance Evaluation
Ranjani Krishnan, Michigan State University
Karen L. Sedatole, Michigan State University
Alex Woods, College of William and Mary
Discussant: Mark Young, University of Southern California

3. Risk and Competition
   Finance – Advanced – 1.5CH
   
   Moderator: Melissa Martin, Arizona State University (ASU)

Employees’ Pay-Performance Sensitivity and Firm Performance in the Uncertain and Competitive Environment: An Empirical Study of an Auto Dealership
Joanna Ho, University of California
Ling-Chu Lee, National Pingtung Institute of Commerce
Anne Wu, National Chengchi University
Discussant: Amal Said, University of Toledo

Industry Product Market Competition and Corporate Voluntary Disclosure: Evidence from Discretionary Forward-Looking Line Items at the Industrial Segment
Christo Karuna, University of Houston
Discussant: Rong Huang, CUNY Baruch College

Outsourcing and Moral Hazard: The Incremental Influence of Monitoring, Risk Incentives, and Unionization on Outsourcing Decisions
Karen Sedatole, Michigan State University - Eli Broad College of Business
Dimitris Vrettos, Michigan State University
Sally K. Widener, Rice University - Jesse H. Jones Graduate School of Management
Discussant: Melissa Martin, Arizona State University (ASU)

4. Control Structure
   Management Advisory Services – Advanced – 1.5CH
   
   Moderator: Fabienne Miller, Worcester Polytechnic Institute

A Classification of Municipal Governance
Dara Marshall, Michigan State University
Discussant: Sofie Verbieren, Catholic University of Leuven (KUL)

Heard it Through the Grapevine: A Small-Worlds Perspective on Control as a Package
Basil Phillip Tucker, University of South Australia
Discussant: Justin Leiby, University of Illinois at Urbana-Champaign

The Effects of Interactive Management Control Systems on Knowledge Sharing and Professional Competency
Michelle M. S. Phang, Deakin University
Soon Yau Foong, Universiti Putra Malaysia
Discussant: Fabienne Miller, Worcester Polytechnic Institute

5. Teaching Cases
   Accounting – Advanced – 1.5CH
   
   Moderator: Raef Lawson, IMA

Good Intentions at Good Grains, Inc.
Susan Boedeker Hughes, University of Vermont
Russel Boedeker, Finance Electronic Banking Services
Cathy Beaudoin, University of Vermont

Dr. Livingroom, I Presume
Nick Fessler, University of Central Missouri

Jane Ashby Sinclair Art Museum
Howard Rockness, University of North Carolina
Joanne Rockness, University of North Carolina
Charles Earney, University of North Carolina
Stacy Ankrum

Western Cabinets – Building a Cabinet or Building a Transformation?
Mark Elliott Klassen, University of Saskatchewan

Case Study on Sustainability: Accountants’ Role in Developing a New Business Model
Ellen Lippman, University of Portland

Sunset Medical
Scott Wandler, University of New Orleans
Kevin Watson, Iowa State University

6. Panel Session – Future Directions in Experimental Research
   (CPE: Social Environment of Business - Intermediate)
   
   Moderator: Anne Farrell, University of Illinois
   
   Advances in online technology and economic theory open new frontiers in Management Accounting research. Robert Bloomfield (Cornell University) will describe the goals and challenges of his Synthetic Economy Research Engine (SERE), a software platform being developed to allow researchers to construct experimental settings in which participants manage virtual firms with realistic production processes, endogenous competitive pressures, flexible contractual arrangements and varied financial reports. Lynn Hannan (Georgia State University) will discuss the pros and cons of rich experimental settings like SERE and others already being used by accounting researchers), and both speakers will draw lessons for traditional laboratory research.

1. Incentives 2
   Accounting – Advanced – 1.5CH
   
   Moderator: Marcel van Rinsum, RSM Erasmus University

Unexpected Changes in Firm Performance Following Managers’ Early Stock Option Exercises
Anup Srivastava, Northwestern University - Kellogg School of Management
Discussant: Xue Wang, Emory University - Goizueta Business School

White Collar Incentives
Bok Baik, Seoul National University
Kyonghee Kim, University of Missouri at Columbia
John Harry Evans III, University of Pittsburgh - Katz Graduate School of Business
Yoshio Yanadori, University of British Columbia - Sauder School of Business
Discussant: Peter Kroos, VU University Amsterdam

Do Monetary Incentives, Feedback and Recognition Matter for Performance? Evidence from a Field Experiment in a Retail Services Company
Sofia Lourenco, Technical University of Lisbon (UTL) - Advanced Research Center
Discussant: Marcel van Rinsum, RSM Erasmus University

2. Valuing Firm Activities
   Finance – Advanced – 1.5CH
   
   Moderator: Stijn Masschelein, Tilburg University

Carbon Emissions and Firm Value
Ella Mae Matsumura, University of Wisconsin
Rachna Prakash, Mason School of Business
Sandra Vera-Munoz, University of Notre Dame
Discussant: Mina Pizinni, Southern Methodist University

The Impact of Customer Lifetime Value Metrics on the Decision Making of Customer Facing Employees
Pablo Casas-Arce, Universitat Pompeu Fabra
Francisco de Asis Martinez-Jerez, Harvard University
V.G. Narayanan, Harvard Business School
Discussant: Dhinu Srinivasan, University of Pittsburgh

Is Sin Always a Sin? The Interaction of Social Norms and Financial Performance on Market Participants’ Behavior
Yanju Liu, University of Toronto
Hai Lu, University of Toronto
Kevin Veenstra, University of Toronto
Discussant: Stijn Masschelein, Tilburg University

3. Performance Measurement Systems Designs
   Management Advisory Services – Advanced – 1.5CH
   
   Moderator: Shane Dikolli, Duke University

Task Assignment and Variable Pay Ratio
Christian Hofmann, University of Mannheim
Anna Rohlfing, University of Mannheim
Discussant: Oliver Duerr, University of Fribourg

The Incentive for Separation: Job Training and Put Options
Dae-Hee Yoon, Yonsei University
Discussant: Stephen Hansen, George Washington University

An Equilibrium Theory of the Managerial Labor Market with Search and Contracting
Carlos Corona, University of Texas at Austin
Georgios Farfaras, SUNY at Buffalo
Jose M. Plehn-Dujowich, Temple University
Discussant: Shane Dikolli, Duke University

4. Decisions
   Management Advisory Services – Advanced – 1.5CH
   
   Moderator: Kristy Towry, Emory University

What’s Fair Depends on What I Start With: The Influence of an Outcome Decision Aid and Initial Economic Position on Cost Reporting Misrepresentation
Timothy Miller, Kent State University
Sean Peffer, University of Kentucky
Dan Stone, University of Kentucky
Discussant: Ronald Guymon, Georgia State University

Attribute Evaluability and Evaluation Mode Effects of Accounting Information on Decisions
Hank Alewine, University of Kentucky
Discussant: Jason Brown, Indiana University Bloomington

Mitigating Escalation of Commitment: An Investigation of the Effects of Priming in Team Decision-Making Settings
Ann Dzuranin, Northern Illinois University
Discussant: Kristy Towry, Emory University

5. Costing and Investing
   Finance – Advanced – 1.5CH
   
   Moderator: William Lanen, University of Michigan

Synergy Effects of Innovation Capital and Human Capital in Taiwan’s Semiconductor Industry
Cheng-Jen Huang, Tunghai University
Discussant: Fei Du, University of Southern California

Antecedents and Consequence of R&D Budget in Taiwan
Yu-Lin Chen, Chung Yuan Christian University
Discussant: Ge Bai, Michigan State University

Is Accurate Cost Information a Double-Edged Sword in Competitive Interactions? Evidence About the Importance of Collusion
Bart Dierynck, Catholic University of Leuven (KUL)
Filip Roodhooft, Catholic University of Leuven (KUL)
Discussant: William Lanen, University of Michigan

6. Panel Session – Research Opportunities in Asia
   Business Management and Organization – Intermediate – 1.5CH
   
   Moderator: Jan Bouwens, Tilburg University

While it is possible to conduct research in Asia that could also be set in the USA or Europe, current developments in China and other Asian countries open up research opportunities that are yet to be explored.

TJ Wong (The Chinese University of Hong Kong) and Anne Wu (National Chengchi University) will demonstrate during this session that unique data bases are increasingly becoming available that allows researchers to answer research questions that could not be answered in the USA or Europe. For instance, the effect of "corporate governance" on performance evaluation, "cost management" and  "incentive management" in Asian countries; and the effect of social network from different perspectives (or capital) on performance evaluation and compensation structures. In addition, differences in developments over China provide the unique opportunity to examine the effect of institutional difference. For instance, the effects of political objectives in Chinese state-owned enterprises on the incentive and compensation structures of managers; and the effects of the lack of market development and excessive government intervention on the governance and compensation structure of family firms in China.

1. Norms and Controls
   Administrative Practice – Advanced – 1.5CH
   
   Moderator: Wendy Bailey, Northeastern University

How Monetary and Non-Monetary Incentives Influence Performance Misreporting: An Experiment
Victor Maas, University of Amsterdam
Marcel van Rinsum, RSM Erasmus University
Discussant: Anne Farrell, University of Illinois at Urbana-Champaign

Reference Points and Budget Requests: Can Controls Destroy Honesty in Managerial Reporting?
Eddy Cardinaels, Tilburg University
Discussant: Bernhard Reichert, Drexel University

Norms, Conformity, and Controls
William Tayler, Emory University
Robert Bloomfield, Cornell University
Discussant:Wendy Bailey, Northeastern University

2. Cost Behavior
   Management Advisory Services – Advanced – 1.5CH
   
   Moderator: Clara Chen, University of Illinois at Urbana-Champaign

The Impact of the Reward Structure on Stickiness
Eelke Wiersma, Free University of Amsterdam
Discussant: Alexandra Van den Abbeele, Catholic University of Leuven

Sticky Cost Behavior: Theory and Evidence
Rajiv Banker, Temple University
Dmitri Byzalov, Temple University
Jose M. Plehn-Dujowich, Temple University
Discussant: Eelke Wiersma, Free University of Amsterdam

Active Cost Management in Banks: Evidence of Sticky Costs in Argentina, Brazil and Canada
Marcela Porporato, York University
Eliana Mariela Werbin, Universidad Nacional de Cordoba
Discussant: Clara Chen, University of Illinois at Urbana-Champaign

3. Analytical
   Management Advisory Services – Advanced – 1.5CH
   
   Moderator: Romana Autrey, University of Illinois at Urbana-Champaign

Cycle Time Activity-Based Costing
Anne-Marie T. Lelkes, Pittsburg State University
Kevin Currier, Oklahoma State University
Discussant: Eva Labro, University of North Carolina

Solving Nonlinear Principal-Agent Problems Using Bilevel Programming
Mark Cecchini, University of South Carolina
Joseph Ecker, Rensselaer Polytechnic Institute (RPI)
Michael Kupferschmid, Rensselaer Polytechnic Institute (RPI)
Robert Leitch, University of South Carolina
Discussant: Jose Plehn-Dujowich, Temple University

Specific Investment and Negotiated Transfer Pricing in an International Transfer Pricing Model
Oliver Duerr, University of Fribourg
Robert F. Göx, University of Fribourg
Discusssant: Romana Autrey, University of Illinois at Urbana-Champaign

4. Executive Pay
   Accounting – Advanced – 1.5CH
   
   Moderator: David Maber, University of Southern California

Premium Pay for Executive Talent: An Empirical Analysis
Mary Ellen Carter, Boston College
Francesco Franco, London Business School
Irem Tuna, London Business School
Discussant: Wan-Ting Wu, Arizona State University

CEO Pay Levels and Firm Diversification: The Premium for Operating in Multiple Countries
Dirk Black, Duke University
Shane Dikolli, Duke University
Scott Dyreng, Duke University
Discussant: Emma Peng, Fordham University

The Impact of Risk and Monitoring on CEO Compensation
Ana Albuquerque, Boston University School of Management
George Papadakis, Boston University
Peter Wysocki, University of Miami
Discussant: David Maber, University of Southern California

5. Case-Based Research
   Accounting – Advanced – 1.5CH
   
   Moderator: Jasmijn Bol, University of Illinois at Urbana-Champaign

Customer Value Propositions in the Context of Technology Commercialization
Marc Wouters, University of Twente
Discussant: Jennifer Grafton, University of Melbourne

Management Control and Type of Service Design: The Case of Franchising
Sofie Verbieren, Catholic University of Leuven (KUL)
Martine Cools, Erasmus University Rotterdam
Alexandra Van den Abbeele, Catholic University of Leuven
Discussant: Dara Marshall, Michigan State University

Strategising, Managing and Accounting for Risk: The Role of Controller Groups in the Strategy Process
Matthew Hall, London School of Economics & Political Science
Anette Mikes, Harvard Business School
Discussant: Jasmijn Bol, University of Illinois at Urbana-Champaign

6. Panel Session – CIOs and CFOs
   Social Environment of Business – Intermediate – 1.5CH
   
   Moderator: Rick Payne

The panel aims to facilitate discussion and the sharing of research between the IS and MAS sections. To do this, it focuses on the relationship between the CFO and the CIO, and how the IT and finance functions operate within organizations more broadly. It will consider some of the similarities between the roles and functions, as well as key differences.

Panelists: John Kahn, CFO TeamStaff, Inc.
Vern J. Richardson, Sam M. Walton College of Business, University of Arkansas
Paul Steinbart, W. P. Carey School of Business, Arizona State University (ASU)
Michal Matejka, W. P. Carey School of Business, ASU
Honorio J. Padron III, Global Practice Leader GBS & IT Executive Advisory, The Hackett Group Inc.

1. Information Security Auditing - A Decision Model for Performance Evaluation
   Hemantha Herath, Brock University
   Tejaswini Herath, Brock University
2. Strategic Role of Controllers in the Strategy Process: Antecedents and Consequences
   Pascal Nevries, University of Witten-Herdecke
   Andreas Veit, Otto Beisheim School of Management
3. Toward a Theory of Controls and Configurations in Complex Projects
   Pankaj Nagpal, Case Western Reserve University
   Kalle J. Lyytinen, Case Western Reserve University
4. Corporate Embeddedness and Control Choices
   Francesco Giacobbe, University of Technology Sydney
   James Wakefield, University of Technology Sydney
5. Management Control Practices and Relative Bargaining Power: The Interrelationships and Dynamic
   Pingli Li, Middlesex University Business School
   Guliang Tang, University of International Business and Economics
   Hirosh Okano, Osaka City University
   Gao Chen, Beijing Technology and Business University
6. Discriminating Product Profitability Problems: The Mediating Role of Cognitive Load
   Yeng Wai Lau, Turku School of Economics
7. Relative Strategic Variance Analysis: The Case of American Airlines 
   Paul A. Mudde, Grand Valley State University
   Parvez Sopariwala, Grand Valley State University
8. Social Capital and Firm Performance: The Impact of Technical Uncertainty 
   Sui-Hua Yu, National Chung Hsing University
   Wei-Ting Chiu, National Chung Hsing University
9. Redmond Products 
   Daniel Jones, Assumption College
10. The Balanced Scorecard: The Effects of Feedback on Performance Evaluation
    Gerui (Grace) Kang, University of Minnesota
    Amy Fredin, Duluth and St. Cloud State University
11. The Link between Perception of BSC Implementation and Corporate Strategy and its Impact on Performance
    Majidul Islam, Concordia University, Quebec
12. Banking Service Infrastructure Strategy and Impact on Performance
    Rajiv D. Banker, Temple University
    Pei-Yu Chen, Temple University
    Fang-Chun Liu, Temple University
    Chin S. Ou, National Chung Cheng University
13. Supplier Relationships, Management Control Systems and Performance
    Chia-Ling Lee, National Chung Cheng University
    Ya-Nan Shih, National Chung Cheng University
14. A Principal-Agent Perspective on ERP Implementation 
    Liyan Wang, Peking University
    Jidong Zhang, Guang Hua School of Management, Leiden University
15. An Exploratory Study on Factors Influencing the Adoption of Management Accounting Practices in Developing Countries: Evidence from Jordan
    Munther Alnimer, Applied Science University – Business School
16. Management Control as a Meso-Foundation of Organizational Capabilities
    Hanno Roberts, Edwards School of Business and BI Norwegian School of Management
    Norman Sheehan, University of Saskatchewan

Moderator: Ramji Balakrishnan

Examining Shareholder Value Creation Over CEO Tenure: A New Approach to Testing Effectiveness of Executive Compensation
Jianxin Gong, University of Illinois at Urbana-Champaign
Discussant: Dan Weiss, Tel Aviv University

An Empirical Investigation of the Relationship Between Profit Margin Persistence and Firms’ Choice of Business Model: Evidence from the US Airline Industry
Denton Collins, Texas Tech University
Leon Chan, San Diego State University
Francisco J. Roman, Texas Tech University
Discussant: Gordon Potter, Cornell University

1. Regulation
   Accounting – Advanced – 1.5CH
   
   Moderator: Leslie Eldenburg, University of Arizona

Executive Pay Restrictions: Do They Restrict Firms’ Willingness to Participate in TARP?
Brian Cadman, University of Utah
Mary Ellen Carter, Boston College
Luann Lynch, University of Virginia
Discussant: Wenli Huang, Boston University

Top-Tier Law Firms and Corporate Disclosure: Evidence from Regulatory Noncompliance
Preeti Choudhary, Georgetown University
Jason Schloetzer, Georgetown University
Jason Sturgess, Georgetown University
Discussant: Raj Mashruwala, University of Illinois

The Effect of Regulatory Pressures on Strategic Earnings Management by Nonprofit Managers
Brian Vansant, Georgia State University
Discussant: Leslie Eldenburg, University of Arizona

2. Relative Performance 2
   Accounting – Advanced – 1.5CH
   
   Moderator: Ivo Tafkov, Georgia State University

The Effect of Relative Performance Information on Effort Allocation and Performance in a Multi-Task Environment
R. Lynn Hannan, Georgia State University
Gregory P. McPhee, Georgia State University
Andrew H. Newman, University of Pittsburgh
Ivo Tafkov, Georgia State University
Discussant: Joan Luft, Michigan State University

The Effect of Relative Performance Information Under Different Incentive Schemes on Performance in a Production Task
Uday S. Murthy, University of South Florida
Discussant: Khim Kelly, University of Waterloo

The Effect of Incentive Scheme Choices on Strategy Development
Timothy Charles Miller, Kent State University
W. Timothy Mitchell, Georgia State University
Sean A. Peffer, University of Kentucky
Discussant: Ivo Tafkov, Georgia State University

3. Interpreting Performance Levels
   Management Advisory Services – Advanced – 1.5CH
   
   Moderator: D.J. Nanda, University of Miami

The Effects of Reward Type on the Difficulty of Self-Set Goals, Goal Commitment, and Performance
Adam Presslee, University of Waterloo
Thomas W. Vance, University of Waterloo
Alan Webb, University of Waterloo
Scott Jeffrey, University of Waterloo
Discussant: Victor Maas, University of Amsterdam

Multiple Performance Measures, Motivated Reasoning and Subjective Performance Evaluation
Joan Luft, Michigan State University
Michael D. Shields, Michigan State University
Tyler Thomas, Michigan State University
Discussant: Christine Denison, Iowa State University

How Does Ratchet Effect Rise and Sag? Empirical Evidence with Respect to Target Ambiguity, Interactive Target Setting, and Measurement Noise
Tae Sik Ahn, Seoul National University
Younsik Choi, Seoul National University
Iny Hwang, Seoul National University
Discussant: D.J. Nanda, University of Miami

4. Supply Chain
   Finance – Advanced – 1.5CH
   
   Moderator: Henri Dekker, VU University Amsterdam

The Use of Management Control Practices for Managing Supply Chain Relations
Henri Dekker, VU University Amsterdam
Junya Sakaguchi, Kansai University
Takaharu Kawai, Doshisha University
Discussant: Alex Woods, College of William and Mary

Management Control in Inter-Organizational Relationships: Lessons Learnt from Public-Private Partnerships
Martine Cools, Erasmus University Rotterdam
Regine Slagmulder, Vlerick School of Management
Alexandra Van den Abbeele, Catholic University of Leuven
Discussant: Marc Wouters, University of Twente

The Influence of Control Mechanisms and Uncertainty on Partner Selection and Cooperation
Stijn Masschelein, Tilburg University
Discussant: Henri Dekker, VU University Amsterdam

5. IMA  (Foundation for Applied Research) – Sponsored Dissertations
   Accounting – Advanced – 1.5CH
   
   Moderator: Raef Lawson, IMA

Are Self-Evaluations Helpful or Harmful When Employees are Unaware of Their Marginal Contribution to Firm Welfare?
Bernhard Reichert, Drexel University
Discussant: Pankaj Nagpal,Case Western Reserve University

How the Timing of Performance Feedback Impacts Incentive-Based Individual Performance
Todd Thornock, University of Texas at Austin
Discussant: Don Moser, University of Pittsburgh

The Effects of Reciprocity, Self-Awareness, and Individual Characteristics on Honesty in Managerial Reporting
Bruce Davidson, Eastern Washington University
Discussant: Michael Williamson, University of Texas at Austin

Speaker: Harry Evans, University of Pittsburgh,
Incoming editor of The Accounting Review

1. Governance
   Accounting – Advanced – 1.5CH
   
   Moderator: Nathan V. Stuart, University of Wisconsin Oshkosh

Reputation Penalties for Poor Monitoring of Executive Pay: Evidence from Option Backdating
Yonka Ertimur, Duke University
Fabrizio Ferri, New York University
David A. Maber, University of Southern California
Discussant: Timothy Keune, University of South Carolina

Advising and Monitoring CEOs: The Dual Role of Boards
Tim Baldenius, Colombia Business School
Nahum D. Melumad, Colombia Business School
Xiaojing Meng, Colombia Business School
Discussant: Martin Wu, University of Illinois at Urbana-Champaign

Say-on-Pay and the Differential Effects of Voluntary Versus Mandatory Regimes on Investor Perceptions and Behavior
Kendall Bowlin, University of Mississippi
Margaret Christ, University of Georgia
Jeremy Griffin, University of Notre Dame
Discussant: Nathan V. Stuart, University of Wisconsin Oshkosh

2. Risks
   Management Advisory Services – Advanced – 1.5CH
   
   Moderator: Gregory Jonas, Case Western Reserve University

How Do Hedge Funds Manage Portfolio Risk?
Gavin Cassar, University of Pennsylvania
Joseph Gerakos, University of Chicago
Discussant: Mina Pizzini, Southern Methodist University

The Effect of Bonus Scheme and Bonus Deferral on Risk Propensity: An Experimental Analyis
Frank Hartmann, Erasmus University Rotterdam
Sergeja Slapnicar, University of Ljubljana
Discussant: Willie Choi, Emory University

Is Less Really More? The Moderating Effect of Tax Risk on Tax Avoidance
Jennifer Brown, Arizona State University
Katharine Drake, Arizona State University
Melissa Martin, Arizona State University
Discussant: Gregory Jonas, Case Western Reserve University

3. Targets
   Administrative Practice – Advanced – 1.5CH
   
   Moderator: W. Timothy Mitchell, Georgia State University

Performance Targets, Incentives, and Thinking Outside-of-The-Box
Alan Webb, University of Waterloo
Michael Williamson, University of Texas
Yue May Zhang, Northeastern University
Discussant: Andrew Newman, University of Pittsburgh

Setting Performance Targets in Recessionary Times: Survey Evidence of a Discontinuity in the Distribution of Earnings Targets
Raffi Indjejikian, University of Michigan
Michal Matejka, Arizona State University
Kenneth Merchant, University of Southern California
Wim A. Van der Stede, London School of Economics
Discussant: Frank Hartmann, Erasmus University Rotterdam

The Effect of Target Timing and Contract Framing on Individual Behavior
Xiaotao Kelvin Liu, Northeastern University
Yue May Zhang, Northeastern University
Discussant: W. Timothy Mitchell, Georgia State University

4. Performance Measures and Strategy
   Management Advisory Services – Advanced – 1.5CH
   
   Moderator: James Hesford, Cornell University

Consensus on Strategy and its Impact on Performance
Joanna Ho, University of California
Anne Wu, National Chengchi University
Steve Yuching Wu, University of Illinois at Urbana-Champaign
Discussant: Matthew Hall, London School of Economics & Political Science

Accounting for a Lean Environment
Frances A. Kennedy, Clemson University - School of Accountancy & Legal Studies
Sally K. Widener, Rice University - Jesse H. Jones Graduate School Of Management
Rosemary Fullerton, Utah State University - School Of Accountancy
Discussant: Leslie Berger, Brock University

Strategy, Incentive Design and Performance: Empirical Evidence
Joanna Ho, University of California
Hiroshi Miya, Kobe University
Dipankar Ghosh, University of Oklahoma
Discussant: James Hesford, Cornell University

5. Motivating Management Initiatives
   Management Advisory Services – Advanced – 1.5CH
   
   Moderator: Lloyd Tanlu, University of Washington

Accounting Innovations and Ownership
Hassan Yazdifar, University of Sheffield
Davood Askarany, University of Auckland
Discussant: Yu Tian: University of South Carolina

The Effects of Transformational Leadership on Organizational Performance by Way of Performance Management Systems
Ya-Hsueh Chuang, National Chung Cheng University
Chia-Ling Lee, National Chung Cheng University
Discussant: Todd Thornock University of Texas at Austin

The Mediating Effect of Psychological Capital on the Budget Participation - Job Performance Relationship
Roopa Venkatesh, University of Nebraska at Omaha
Jennifer Blaskovich, University of Nebraska at Omaha
Discussant: Lloyd Tanlu, University of Washington