American Accounting Association

2013 Management Accounting Section
Research and Case Conference
and IMA Doctoral Colloquium

JANUARY 10–12, 2013  •  NEW ORLEANS, LOUISIANA
Call for SubmissionsRegistrationHotel InformationMeeting ProgramDoctoral Consortium

Preliminary Program

Wednesday/Thursday, January 9-10, 2013
  IMA Doctoral Colloquium

Thursday, January 10, 2013 — MAS Conference
6:00 pm–8:00 pm Early Bird Reception

Friday, January 11, 2013 — MAS Conference
7:15 am–8:15 am Breakfast
Sponsored by: Institute of Management Accountants
Speaker: Raef Lawson

8:30 am–10:00 am Welcome and Plenary Session
Economics – 1.5CH

Accounting for (Relational) Contracts?
Professor Robert Gibbons
Sloan Distinguished Professor of Management
Sloan School of Management & Professor of Organizational Economics at the Massachusetts Institute of Technology

10:00 am–10:30 am Break

10:30 am–12:00 noon Concurrent Sessions

1. Private Information Revelation
Finance – 1.5CH
Session Chair: Sean Peffer, University of Kentucky

Principals' Choice for Incentives in Capital Budgeting and Social Norm: An Experimental Investigation
Eddy Cardinaels, Tilburg University
Huaxiang Yin, Tilburg University
Discussant: Frederick W. Rankin, Colorado State University

Elicitation of Information versus Delegation of Decision Rights: An Experimental Investigation
Jennifer C. Coats, Colorado State University
Frederick W. Rankin, Colorado State University
Discussant: Flora Zhou, University of Illinois at Urbana-Champaign

The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices
Markus C. Arnold, Universität Bern
Robert M. Gillenkirch, Universität Osnabrück
R. Lynn Hannan, Georgia State University
Discussant: Sean Peffer, University of Kentucky

2. Social and Political Preferences
Social Environment of Business – 1.5CH
Session Chair: Karen Sedatole, Michigan State University

Social Motives for Revenue Management - An Empirical Study
Jonas Heese, Maastricht University
Ranjani Krishnan, Michigan State University
Frank Moers, Maastricht University
Discussant: Francisco de Asis Martinez-Jerez, Harvard University

Political Motivation, Over-Investment, and Firm Performance
Qiao Liu, University of Hong Kong
Wei Luo, Peking University
Nianhang Xu, Renmin University of China
Discussant: Rachel Martin, University of Wisconsin

The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value
Theresa Libby, University of Waterloo
Murray R. Lindsay, University of Lethbridge
Discussant: Karen Sedatole, Michigan State University

3. Buyers and Suppliers
Management Advisory Services – 1.5CH
Session Chair: Margaret Christ, University of Georgia

The Impact of Supplier Selection and Suppliers' Information Sharing Behavior on Initial Trust, Controls and Collaboration
Shannon W. Anderson, University of California Davis
Fern Chang, University of New South Wales
Mandy M. Cheng, University of New South Wales
Yee Shih Phua, University of New South Wales
Discussant: Alex Woods, College of William and Mary

The Hidden Costs of Different Sales Channels
Alexander Brüggen, Maastricht University
Discussant: Sofie Verbieren, Katholieke Universiteit Leuven

Client Management's Perspective on Audit Offshoring and the Related Audit Quality Tradeoff
Eric W. Chan, University of Pittsburgh
Donald V. Moser, University of Pittsburgh
Discussant: Margaret Christ, University of Georgia

4. Executive Compensation I
Personnel/HR – 1.5CH
Session Chair: Timothy Keune, University of South Carolina

Do Shareholders Welcome Court Intervention in CEO Pay Matters?
Ana M. Albuquerque, Boston University
Mary Ellen Carter, Boston College
Luann J. Lynch, University of Virginia
Discussant: David Erkens, University of Southern California

Reinvestigating the Relation between Risk and Executive Compensation
Sanghyuk Byun, Sogang University
Bjorn N. Jorgensen, University of Colorado
Paige Harrington Patrick, University of Colorado
Naomi S. Soderstrom, University of Melbourne
Discussant: Dirk E. Black, Duke University

Relative Performance Evaluation, Pay-for-Luck, and Double-Dipping in CEO Compensation
Nathan V. Stuart, University of Wisconsin Oshkosh
Carlos Eriel Jiménez-Angueira, University of Texas at San Antonio
Discussant: Timothy Keune, University of South Carolina

5. Cost Stickiness
Accounting – 1.5CH
Session Chair: Shelley Xin Li, Harvard Business School

Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs?
Rajiv D. Banker, Temple University
Sudipta Basu, Temple University
Dmitri Byzalov, Temple University
Janice Y.S. Chen, Temple University
Discussant: James Cannon, Iowa State University

Loan Financing and Asymmetric Cost Behavior
Shunlan Fang, Temple University
Rajiv D. Banker, Temple University
Discussant: Dan Weiss, Tel Aviv University

Impact of CEO Compensation Structure on Cost Stickiness
Rajiv D. Banker, Temple University
Byunghoon Jin, Temple University
Mihir N. Mehta, Temple University
Discussant: Shelley Xin Li, Harvard Business School

6. Panel Session – Do Management Control Systems Help or Hinder Business Innovation?
Business Management and Organization - 1.5CH
Moderator: Rick Payne of the ICAEW

Research shows that the relationship between management control systems and business innovation is important and also complex. This panel will explore this relationship by considering the following questions:
• What impacts do management control systems (MCS)/management accounting have on business innovation?
• What sort of MCS support innovation?
• If MCS are to support innovation do they need to vary with different stages of the innovation process?
• What impact does business innovation have on MCS? Do innovative companies tend to have certain kinds of MCS in place?
• What research methods and empirical research will help us better understand the interaction between MCS and innovation?
Panelists:
Michael Shields, Michigan State University
Marc Wouters, Karlsruhe Institute of Technology
Clara Chen, University of Illinois
Jeremy Hunnewell, President of EMH Strategy

12:00 noon–1:30 pm Business Luncheon and Awards Presentation

1:30 pm–3:00 pm Concurrent Sessions

1. Analytical Models I
Accounting – 1.5CH
Session Chair: Thomas Pfeiffer, University of Vienna

Private Information and Performance Measurement Bias with Multiple Agents
Naomi Rothenberg, University of Memphis
Discussant: Robert Göx, University of Fribourg

The Principal-Agent Model of Organization Control Theory
Shaopeng Li, Temple University
Rajiv D. Banker, Temple University
Discussant: Richard Young, Ohio State University

Timeliness versus Accuracy and Information Externalities
Christian Hofmann, University of Munich
Naomi Rothenberg, University of Memphis
Discussant: Thomas Pfeiffer, University of Vienna

2. Pay Equity Concerns
Personnel/HR – 1.5CH
Session Chair: Willie Choi, University of Pittsburgh

Determinants and Performance Effects of Executive Pay Multiples
Jeong-Hoon Hyun, Seoul National University
Sung-Choon Kang, Seoul National University
Bum-Joon Kim, Seoul National University
Jae Yong Shin, Seoul National University
Discussant: Curtis Hall, University of Arizona

Effects of Director and Officer Equity Compensation and Liability Insurance on Corporate Diversification and Performance
Hsin-Yi Chi, National Chung Hsing University
James Jianxin Gong, California State University at Fullerton
Tzu-Ching Weng, Feng Chia University
Guang-Zheng Chen, Chung Yuan Christian University
Discussant: Iny Hwang, Seoul National University

Investor Reactions to Company Disclosure of CEO to Median Employee Compensation Ratio: An Experimental Investigation
Khim Kelly, University of Waterloo
Jean-Lin Seow, Singapore Management University
Discussant: Willie Choi, University of Pittsburgh

3. Subjective Performance Evaluation
Personnel/HR – 1.5CH
Session Chair: Henri Dekker, VU University Amsterdam

When Subjective Nonfinancial Performance Measures Reduce Long-Term Investments?
Wei Li, University of Illinois
Discussant: Alfred Wagenhofer, University of Graz

Strategic Priorities and the Use of Subjectivity in Incentive Contracts
Sara Pohlmann, Ludwig-Maximilians-University of Munich
Discussant: Anne Lillis, University of Melbourne

Status and Discretionary Bonus Payments: Evidence from a Large Private Chinese Hospital
Margaret A. Abernethy, University of Melbourne
Chung-Yu Hung, Tilburg University
Laurence van Lent, Tilburg University
Discussant: Henri Dekker, VU University Amsterdam

4. Personality and Affect
Personnel/HR – 1.5CH
Session Chair: Ronald Guymon, Georgia State University

Selection Benefits of Stock-Based Compensation for the Rank-and-File
Jeffrey Hales, Georgia Tech University
Laura W. Wang, The University of Texas at Austin
Michael G. Williamson, The University of Texas at Austin
Discussant: Jason Brown, Indiana University Bloomington

Do Performance-Based Incentives Induce Analytical Processing in Affective Decision-Making Contexts? FMRI and Behavioral Evidence
Anne M. Farrell, Miami University of Ohio
Joshua O. Goh, National Institutes on Aging
Brian J. White, University of Texas at Austin
Discussant: Philip Beaulieu, University of Calgary

Compliance with Management Control Systems: A Comparative Study of Baby Boomers, Generation X, and Millennials
Kelsey K. Dworkis, University of Southern California
Kari Joseph Olsen, University of Southern California
S. Mark Young, University of Southern California
Discussant: Ronald Guymon, Georgia State University

5. Creativity, Innovation, and Learning
Management Advisory Services – 1.5CH
Session Chair: Amy Swaney, Michigan State University

Sifting Through the Inconsistencies of Organizational Learning and Management Control
Michael Lee, Boise State University
Sally K. Widener, Rice University
Discussant: Victor Maas, Erasmus University Rotterdam

Pay for Creativity? The Complementarity between Individual Rewards and Subjective Evaluations in Incentive System Design
Isabella Grabner, Maastricht University
Discussant: Clara Chen, University of Illinois

Insider Trading and the Patent Application Process
Katrin Hussinger, Maastricht University
Thomas Keusch, Maastricht University
Frank Moers, Maastricht University
Discussant: Amy Swaney, Michigan State University

6. Teaching Cases
Accounting – 1.5CH
Session Chair: Raef Lawson, IMA

Hometown Community Church: Non-Profit Cash Flow Analysis
Sheri Erickson, Minnesota State University Moorhead
Mary Stone, Minnesota State University Moorhead
Discussant: Chuck Thomas, Baylor University

The Business of Battlefield
Nick Fessler, University of Central Missouri
Discussant: Dale Spradling, Stephen F. Austin State University

Caterpillar, Inc: The Impact of Decision Biases and Risk on Capital Budgeting
Tim West, Northern Illinois University
Tammy Waymire, Northern Illinois University
Discussant: Nick Fessler, University of Central Missouri

Northern Brickworks – Briqueterie Du Nord
Didier Degroote, SKEMA Business School
Yves Levant, SKEMA Business School
Henrik Lutzen, Kemmy Business School
Lionel Mailly, CFO of Briqueterie Du Nord
Discussant: Regina W. Schroder, Free University of Bozen-Bolzano

The Case of the Missing Cabinets or: How I learned to Love Risk and Become an Accounting Intrepreneur
Dale Spradling, Stephen F. Austin State University
Mark Alvis, No Affiliation
Discussant: Tim West, Northern Illinois University

3:00 pm–3:30 pm Break
Sponsored by: John Wiley & Sons

3:30 pm–5:00 pm Concurrent Sessions

1. Management Accounting System Design
Accounting (Governmental) – 1.5CH
Session Chair: Steven Smith, Brigham Young University

The Socio-Technical Context of Cost System Design Choices
Christopher S. Chapman, Imperial College London
Anja Kern, Imperial College London
Aziza Laguecir, University of Laval
Discussant: Ed Vosselman, Radboud University Nijmegen

Determinants of Cost System Sophistication in Dutch Local Government
Martijn Schoute, VU University Amsterdam
Tjerk Budding, VU University Amsterdam
Discussant: Martin Holzhacker, Erasmus University Rotterdam

Motivating Revisions of Management Accounting Systems
Tyler F. Thomas, Michigan State University
Discussant: Steven Smith, Brigham Young University

2. Relative Performance Disclosure
Personnel/HR – 1.5CH
Session Chair: Romana Autrey, University of Illinois

How Do Managers React to What Happens to Peers? The Influence of Workforce Change Announcements on Budgetary Reporting
James N. Cannon, Iowa State University
Todd A. Thornock, Iowa State University
Discussant: Markus C. Arnold, Universität Bern

The Performance Effect of Ranking Disclosure in Relative Performance Compensation Schemes
Pablo Casas-Arce, Universitat Pompeu Fabra; University of Oxford
Carolyn Victoria Deller, Harvard Business School
Francisco de Asis Martinez-Jerez, Harvard Business School
Jose Manuel Narciso, Bankia
Discussant: Alexander Brüggen, Maastricht University

Relative Performance Evaluation and Corporate Discretionary Disclosure
Dae-Hee Yoon, Yonsei University
Discussant: Romana Autrey, University of Illinois

3. Monitoring
Business management and organization – 1.5CH
Session Chair: Fabienne Miller, Worcester Polytechnic Institute

Outside Directors and Board Advising and Monitoring Performance
Kyonghee Kim, University of Missouri
Elaine Mauldin, University of Missouri
Sukesh Patro, Northern Illinois University
Discussant: Jae Yong Shin, Seoul National University

Do Accounting Information and Monitoring Help Coping with Uncertainty in Buyer-Supplier Negotiations?
Samy A.G. Essa, VU University Amsterdam
Henri C. Dekker, VU University Amsterdam
Tom Groot, VU University Amsterdam
Discussant: Andrea Drake, Louisiana Tech University

Triple-Bottom-Line Goals in a Management Control System: Experimental Effects on Commitment and Trust
Roger Stace, University of Colorado Denver
Discussant: Fabienne Miller, Worcester Polytechnic Institute

4. The Effect of Financial Incentive Framing and Descriptive Norms on Internal Whistleblowing
Behavioral Ethics – 1.5CH
Session Chair: Ivo Tafkov, Georgia State University

The Effect of Financial Incentive Framing and Descriptive Norms on Internal Whistleblowing
Clara Xiaoling Chen, University of Illinois
Jennifer Nichol, University of Illinois
Flora H. Zhou, University of Illinois
Discussant: Khim Kelly, University of Waterloo

Detecting Misreporting in Subordinates' Budgets
Joseph G. Fisher, Indiana University Bloomington
W. Timothy Mitchell, Georgia State University
Sean A. Peffer , University of Kentucky
Alan Webb, University of Waterloo
Discussant: R. Lynn Hannan, Georgia State University

Dancing in the Spotlight: Does Transparency Always Reduce Real Earnings Management?
Bart Dierynck, Tilburg University
Jeffrey Hales, Georgia Institute of Technology; INSEAD
Discussant: Ivo Tafkov, Georgia State University

5. Performance Targets
Personnel/HR – 1.5CH
Session Chair: Jasmijn C. Bol, Tulane University

Firms' Commitment to Mitigate the Ratchet Effect under Annual Bonus Plans with Multiple Performance Measures
Byung Hyun Choi, LG Economic Research Institute
Simon Jonghwan Kim, University of Southern California
Kenneth A. Merchant, University of Southern California
Discussant: Jan Bouwens, Tilburg University

Target Setting in Incentive Contracts: The Impact of Peer Performance and Environmental Volatility on Ratcheting
Jasmijn C. Bol, Tulane University
Jeremy Lill, University of Illinois
Discussant: Peter Kroos, University of Amsterdam

Performance Standard Horizons, Uncertainty, and Controllability
Vic Anand, Emory University
Discussant: Jasmijn C. Bol, Tulane University

6. Panel Session - Teaching panel on interactive learning
Accounting – 1.5CH
Moderator: Shane Dikolli, Duke University

Management accounting faculty develops their unique ways of bringing management accounting knowledge to life in class. In this session panelists share their insights on various interactive learning experiences that can challenge our students in class. The use of class room experiments, active participation in case studies and simulation games, and interactive methods to bridge the gap between textbook solutions and research findings will be described. Panelists will discuss the benefit to both students and teacher and how their methods can be applied across a variety of audience.

Panelists:
Richard Young, Ohio State University
Anne Farrell, Miami University of Ohio
David Albrecht, University of South Carolina Upstate

6:00 pm–8:00 pm Reception

Saturday, January 12, 2013— MAS Conference
7:15 am–8:15 am Continental Breakfast and Research Forum
Accounting – 1CH

1. The Balanced Scorecard Alignment Among Headquarters, Strategic Business Units, and Shared Service Units: A Field Study
Tsuilin Kuo, Fu-Jen Catholic University
Anne Wu, National Chengchi University (Taipei)

2. CEO Performance Evaluation and Turnover: Has Anything Changed Since the Crash of 2008?
Thaddeus Neururer, Boston University

3. Quantitative Swot Analysis: An Aggregation Approach Allowing for Dependencies
Regina W. Schroder, Free University of Bozen-Bolzano

4. Subjectivity at Different Stages in the Contracting Process
Jee-Eun Shin, Seoul National University

5. Organizational Antecedents and Operational Outcomes of Cross-functional Bilateral Information Exchange: An Analysis of Chinese Manufacturers
Elliot Bendoly, Emory University
Lan Guo, Wilfrid Laurier University
Yuming Hu, Jinan University
Jutta Tobias, Cranfield University

6. Ownership Structure and Innovation Performance: The Mediating Mechanism of External Cooperation
Wai Fong Boh, Nanyang Technological University
Anne Wu, National Chengchi University
Cheng-Jen Huang, Tunghai University

8:30 am–10:00 am JMAR Research Conference
Accounting – 1.5CH

Knowing Versus Telling Private Information About a Rival
Mark Bagnoli, Purdue University
Susan G. Watts, Purdue University
Discussant: DJ Nanda, University of Miami

Divestitures of Equity by Executives and Future Equity Granting Patterns
Brian Cadman, The University of Utah
Discussant: Shane Dikolli, Duke University

10:00 am–10:30 am Break

10:30 am–12:00 noon Concurrent Sessions

1. Cost Behavior
Accounting – 1.5CH
Session Chair: Jason Schloetzer, Georgetown University

Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Flexibility
Martin Kamil Holzhacker, Erasmus University Rotterdam
Ranjani Krishnan, Michigan State University
Matthias D. Mahlendorf, WHU - Otto Beisheim School of Management
Discussant: Dmitri Byzalov, Temple University

Labor Unions and Cost Behavior
Lin-Hui Yu, Boston University
Discussant: Bart Dierynck, Tilburg University

Stock Option Grants, Cost Behavior, and Corporate Governance
Daehyun Kwon, Seoul National University
Tae-Sik Ahn, Seoul National University
Iny Hwang, Seoul National University
Discussant: Jason Schloetzer, Georgetown University

2. Relative Performance Information in Budgeting
Personnel/HR – 1.5CH
Session Chair: Andrew Newman, University of Pittsburgh

Do Social Controls Lead to More or Less Honesty in a Budget Reporting Setting?
Bernhard Erich Reichert, Drexel University
Alex Woods, College of William and Mary
Michael T. Paz, Drexel University
Discussant: Douglas Stevens, Florida State University

Honesty in Managerial Reporting: The Effect of Relative Performance Information
Jason Brown, Indiana University Bloomington
Joseph G. Fisher, Indiana University Bloomington
Matthew Thomas Sooy, University of Kentucky
Geoffrey B. Sprinkle, Indiana University Bloomington
Discussant: Xi (Jason) Kuang, Georgia Tech University

Peer Influences on Honesty in Managerial Reporting and Moral Reasoning
Hong Qu, Penn State University
Steven J. Huddart, Penn State University
Discussant: Andrew Newman, University of Pittsburgh

3. Performance Measure Weighting
Personnel/HR – 1.5CH
Session Chair: Jonghwan Kim, University of Southern California

The Effects of Timing on Managers' Discretionary Weighting of Multiple Performance Measures
Gary Hecht, Emory University
William B. Tayler, Brigham Young University
Kristy L. Towry, Emory University
Discussant: Patrick Martin, University of Pittsburgh

Cutting the Cost of Congruence: How Strategy Explanations Reduce the Risk Premium Caused by Choosing More Imprecise Performance Measures
Ronald N. Guymon, Georgia State University
W. Timothy Mitchell, Georgia State University
Discussant: Christine Denison, Iowa State University

Incentive Instruments and the Weighting of Performance Measures Dipankar Ghosh, University of Oklahoma
Anne Wu, National Chengchi University
Ling-Chu Lee, National Pingtung Institute Commerce
Discussant: Jonghwan Kim, University of Southern California

4. Managers and Manipulation
Behavioral Ethics – 1.5CH
Session Chair: Ranjani Krishnan, Michigan State University

Identity and Incentives: Impact on Accounting Manipulation
Peter Kroos, University of Amsterdam
Jan Bouwens, Tilburg University
Margaret A. Abernethy, University of Melbourne
Discussant: Michal Matejka, Arizona State University

Honoring One's Word: CEO Integrity and Accruals Quality
Shane S. Dikolli, Duke University
William J. Mayew, Duke University
Thomas D. Steffen, Duke University
Discussant: Naomi Soderstrom, University of Melbourne

Incentive Compensation of Financial Executives, Unethical Behavior, and Earnings Management
Matthias D. Mahlendorf, WHU - Otto Beisheim
Michal Matejka, Arizona State University
Jürgen Weber, WHU - Otto Beisheim School of Management
Discussant: Ranjani Krishnan, Michigan State University

5. Analytical Modeling II
Accounting – 1.5CH
Session Chair: Oliver Dürr, University of Fribourg

The Impact of a Bonus Regulation on Lending Volumes and Interest Rates in International Lending Markets
Oliver M. Dürr, University of Fribourg
Robert F. Göx, University of Fribourg
Discussant: Wei Li, University of Illinois

Self-Imposed Investment Rationing in Light of Discretionary Disclosures
Anil Arya, Ohio State University
Ning Gong, University of Melbourne
Ram Ramanan, University of California
Discussant: Naomi Rothenberg, University of Memphis

Accounting Conservatism and Board Efficiency
Yanmin Gao, University of Hong Kong
Alfred Wagenhofer, University of Graz
Discussant: Oliver Dürr, University of Fribourg

6. IMA Panel
Personal Development – 1.5CH
Moderator: Raef Lawson, IMA

This panel will present the final recommendations of the IMA-MAS curriculum task force

12:00 noon–1:30 pm Luncheon

Speaker: Ranjani Krishnan, Michigan State University
Editor of the Journal of Management Accounting Research
1:30 pm–3:00 pm Concurrent Sessions

1. Social Preferences in Budgeting
Finance – 1.5CH
Session Chair: Bernhard Reichert, Drexel University

Who's the Boss? The Economic and Behavioral Implications of Various Characterizations of the Superior in Participative Budgeting Experiments
Alisa G. Brink, Virginia Commonwealth
Jennifer C. Coats, Colorado State University
Frederick W. Rankin, Colorado State University
Discussant: Huaxiang Yin, Tilburg University

The Effect of Honesty on Budget Proposals When the Superior Has Rejection Authority: A Re-Examination Incorporating Equal-Split and Reciprocity Fairness Norms
Jeremy Douthit, Florida State University
Douglas E. Stevens, Florida State University
Discussant: Sukari Farrington, University of South Florida

Uncertainty and Information Asymmetry in Budget Negotiations
Markus C. Arnold, , Universität Bern
Robert M. Gillenkirch, Universität of Osnabrück
Discussant: Bernhard Reichert, Drexel University

2. Employee Sorting
Personnel/HR – 1.5CH
Session Chair: Gavin Cassar, Insead

Is There an Optimal Level of Employee Turnover? An Empirical Examination of the Performance Effects of Turnover in the Hotel Industry
James W. Hesford, University of Akron
Mary A. Malina, University of Colorado at Denver
Mina Pizzini, Naval Postgraduate School
Discussant: Marshall Vance, University of Southern California

Deferred Compensation Plan Characteristics and Voluntary Employee Turnover
Marshall D. Vance, University of Southern California
Discussant: Mina Pizzini, Naval Postgraduate School

Managerial Ability and Compensation Design
Wonpyo Bae, Seoul National University
Iny Hwang, Seoul National University
Discussant: Gavin Cassar, Insead

3. Management Control System Design
Management Advisory Services – 1.5CH
Session Chair: Kari Olsen, University of Southern California

The Network Effects of Core Values on Management Controls
Stephen Jollands, University of Exeter
Chris Akroyd, University of Auckland
Discussant: Casey Rowe, Purdue University

Strategic Transition and Performance Measurement System: An Explorative Field Study
Narisa Tianjing Dai, University of International Business and Economics
Guliang Tang, Beijing Technology and Business University
Pingli Li, Middlesex University
Discussant: Martine Cools, Katholieke Universiteit Leuven

Customization and Management Control: An Analysis of Franchise Contracts
Sofie Verbieren, Katholieke Universiteit Leuven
Martine Cools, Katholieke Universiteit Leuven
Alexandra G. H. L. Van den Abbeele, Katholieke Universiteit Leuven
Discussant: Kari Olsen, University of Southern California

4. Risk Management and Organizational Complexity
Management Advisory Services – 1.5CH
Session Chair: Thomas Vance, University of Illinois

Accounting, Risk Management and the Selection of Interactive Controls: Which, When and Why?
Anette Mikes, Harvard Business School
Discussant: Jan Mouritsen, Copenhagen Business School

The Effect of Organizational Complexity on Earnings Forecasting Behavior
Jared N. Jennings, University of Washington
Robert C. Stoumbos, Yale School of Management
Lloyd D. Tanlu, University of Washington
Discussant: Frank Moers, Maastricht University

Evaluation of the Potential Benefits of Enterprise Risk Management Adoption
Carolyn M. Callahan, University of Memphis
Discussant: Thomas Vance, University of Illinois

5. Executive Compensation II
Personnel/HR – 1.5CH
Session Chair: Isabella Grabner, Maastricht University

Who Sets Price in the Labor Market: The Case of Dynamic CEOS
Melissa Martin, Arizona State University
Brian D. Cadman, University of Utah
Discussant: Nathan Stuart, University of Wisconsin Oshkosh

Are Consultants to Blame for High Executive Pay?
Kevin J. Murphy, University of Southern California
Tatiana Sandino, Harvard Business School
Discussant: Brian Cadman, University of Utah

Accounting-Based Performance Metrics and Executive Compensation in Nonprofit Organizations
Karen L. Sedatole, Michigan State University
Amy Swaney, Michigan State University
Michelle Yetman, University of California Davis
Robert J. Yetman, University of California Davis
Discussant: Isabella Grabner, Maastricht University

6. Environmental Concerns
Social Environment of Business– 1.5CH
Session Chair: Yu Tian, University of Central Florida

Pay for Environmental Performance: The Effect of Incentive Provision on Carbon Emissions
Robert G. Eccles, Harvard Business School
Ioannis Ioannou, London Business School
Shelley Xin Li, Harvard Business School
George Serafeim, Harvard Business School
Discussant: Ge Bai, Washington and Lee University

Corporate Social Responsibility and Managerial Reporting
Patrick Martin, University of Pittsburgh
Discussant: Vic Anand, Emory University

How Loss Aversion Influences Performance Evaluations of Environmental Strategic Objectives Using Balanced Scorecards
Hank C. Alewine, University of Alabama Huntsville
Timothy Charles Miller, Xavier University
Discussant: Yu Tian, University of Central Florida

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 submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

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

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