Doctoral Consortium
Accounting - 4.0 CH

The 2018 ABO Doctoral Consortium continues the traditions established in past consortia of connecting current Ph.D. students and early career researchers with the ABO Section and one another.
The theme for this year’s Consortium is: Managing your research career. Presentations and discussions will relate to the following topics:

• Planning your behavioral research agenda;
• Publication challenges facing behavioral accounting academics;
• Contributing to the Academy valuably as new researchers and faculty members; and
• Connecting with doctoral colleagues and faculty to embrace a diversity of research topics and methods, and achieve your career goals.

Doctoral Consortium Breakfast

Advisory Panel: Insights on the Review and Publication Process
Panel Chairperson: Steve Salterio, Queen’s University

How to Self-Assess Your Research before Submitting to a Journal
Vicky Hoffman, University of Pittsburgh

Understanding the Review Process: Being a Useful Reviewer
Richard Hatfield, The University of Alabama

Choosing the Right Journal and Understanding Editors’ Decisions
Mandy Chang, UNSW Sydney

Break

Research Presentation

Managing and Planning Your Research Agenda
Steve Kaplan, Arizona State University

Break

Faculty Panel: Becoming a Behavioral Accounting Professor: Experiences from the Job Market through to Tenure
Panelists: Scott Emett, Arizona State University
Justin Leiby, University of Illinois at Urbana-Champaign
Flora Zhou, Georgia State University

Roundtable Question and Answer Session

Table 1: Scott Emett, Arizona State University
Table 2: Richard Hatfield, The University of Alabama
Table 3: Vicky Hoffman, University of Pittsburgh
Table 4: Steve Kaplan, Arizona State University
Table 5: Justin Leiby, University of Illinois at Urbana-Champaign
Table 6: Mandy Chang. UNSW Sydney
Table 7: Steve Salterio, Queen’s University
Table 8: Flora Zhou, Georgia State University

Concurrent Sessions

1.01: Auditor Judgment I
Auditing - 1.8 CH
Moderator: Xu Cheng, Auburn University

Learning from Others’ Deficiencies: How Group Affiliation and Selection Basis Jointly Affect Auditors’ Effective Use of Inspection Feedback
Kamber Vittori Hetrick, Northeastern University
Discussant: Sarah A. Judge, University of South Carolina

The Effect of Specialist Expertise, Auditor-Specialist Communication, and Time Pressure on Auditors’ Use of Specialists’ Work
Sara Tinnin Gochnauer, Northern Arizona University
Discussant: Patrick J. Hurley, Northeastern University

Disentangling the Roots of Audit Inspection Risk: The Effects of Inspection Focus vs. Inspection Likelihood
Jennifer McCallen, University of Massachusetts Amherst
Heather Carrasco, Texas Tech University
Marcus M. Doxey, The University of Alabama
Richard W. Houston, The University of Alabama
Yoon Ju Kang, University of Massachusetts Amherst
Discussant: Xu Cheng, Auburn University

1.02: Investor Judgment I
Accounting - 1.8 CH
Moderator: Brian Gale, University of Illinois at Urbana-Champaign

Are Investors Swayed by Vivid Graphical Presentations of Positive and Negative News in Digital Annual Reports?
Yibo Zhang, Miami University
Discussant: Yunshil Cha, Washington State University

How Does Investors’ Use of Search Engines Affect Their Investment Judgments?
Deni Cikurel, DePaul University
Discussant: Kristina Rennekamp, Cornell University

The Effect of Humanizing Robo-Advisors on Investor Judgments
Frank Hodge, University of Washington
Kimberly Ikuta Mendoza, University of Illinois at Urbana-Champaign
Roshan Sinha, University of Washington
Discussant: James William Smith, University of Lethbridge

1.03: Relative Performance Information
Accounting - 1.8 CH
Moderator: Wendy J. Bailey, Arizona State University

Performance Effects of Relative Performance Information and Mutual Monitoring
Dimitri Yatsenko, University of Wisconsin-Madison
Discussant: Kyle Stubbs, University of Massachusetts Amherst

The Impact of Peer Performance Information on Subsequent Cooperation
Xinyu Zhang, Cornell University
Discussant: Jeremy Douthit, The University of Arizona

How the Changing Labor Economy Affects the Value of Providing Relative Performance Information to Employees
Andrew H. Newman, University of South Carolina
Bryan Richard Stikeleather, University of South Carolina
Nathan Waddoups, University of South Carolina
Discussant: Dimitri Yatsenko, University of Wisconsin–Madison

1.04: Ethics in Decision Making
Regulatory Ethics - 1.8 CH
Moderator: Robin Rae Radtke, Clemson University

The Effects of Organizations’ Use of Pronouns in Whistleblowing Policies on Reporting Intentions
Lei Gao, The University of Akron
Alisa Gabrielle Brink, Virginia Commonwealth University
Christopher Kevin Eller, Appalachian State University
Discussant: Ikseon Suh, University of Nevada, Las Vegas

COSO Matters: Internal Control Perception Mediates Whistleblowing
Andrea Scheetz, Radford University
Tonya D. W. Smalls, Clark Atlanta University
Joseph M. Wall, Marquette University
Aaron Wilson, Ohio University
Discussant: Xin Geng, Berry College

A Preliminary Examination of the Effectiveness of Assessment Questions in Detecting Dishonest Behavior
Kevan Jensen, The University of Oklahoma
Mark Wayne Smith, The University of Oklahoma
Discussant: Robin Rae Radtke, Clemson University

Concurrent Sessions

2.01: Auditor Judgment II
Auditing - 1.8 CH
Moderator: Valerie Chambers, Weber State University

Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates?
Christine Gimbar, DePaul University
Molly Mercer, DePaul University
Discussant: Kevin Hale, Virginia Polytechnic Institute and State University

Feedback from Inspectors to Auditors: Effects of Regulatory Pressure and Auditor Mindset on Audit Procedure Choice
Tim David Bauer, University of Waterloo
Kamber Vittori Hetrick, Northeastern University
Jessen L. Hobson, University of Illinois at Urbana-Champaign
Discussant: Kathryn Holmstrom, Georgia Institute of Technology

Revealing Oz: Audit Firm Partners’ Experiences with National Office Consultations
Sanaz Aghazadeh, Louisiana State University
Mary Kate Dodgson, Northeastern University
Yoon Ju Kang, University of Massachusetts Amhers
Marietta Peytcheva, Lehigh University
Discussant: Jared Koreff, Trinity University

2.02: Investor Reactions to Management Disclosures
Accounting - 1.8 CH
Moderator: Yao Yu, University of Massachusetts Amherst

Clawback Policy Enforcement: To Disclose or Not to Disclose
Yunshil Cha, Washington State University
Susan Gill, Washington State University
Bernard Wong-On-Wing, Washington State University
Discussant: Jennifer Winchel, University of Virginia

The Influence of Firms’ Emissions Management Strategy on the Value-Relevance of Greenhouse Gas Emission Disclosures
Joseph Johnson, University of Central Florida
Jochen C. Theis, Universität Duisburg-Essen
Adam Vitalis, University of Waterloo
Donald R. Young, Indiana University
Discussant: Jonathan Kugel, Georgia Institute of Technology

Can Links to Source Financial Information Mitigate the Effect of Distorted Graphs?
Yibo Zhang, Miami University
Uday S. Murthy, University of South Florida
Lisa Milici Gaynor, University of South Florida
Discussant: Yao Yu, University of Massachusetts Amherst

2.03: Management Behavior
Accounting - 1.8 CH
Moderator: Anja Christiane Schwering, Ruhr-Universität Bochum

You Promoted Who? Managers’ Strategic Promotion Decisions and the Effects of Group Incentives and Transparency
Gary W. Hecht, University of Illinois at Urbana-Champaign
Victor Maas, University of Amsterdam
Marcel Van Rinsum, Erasmus University
Discussant: Devon Erickson, Utah State University

The Effect of Bonus Deferral and Bonus Recovery on Managers’ Self-Interest: An Experimental Examination of Effort Provision
Mandy Man-Sum Cheng, UNSW Sydney
Tami Dinh, University of St. Gallen
Wolfgang Schultze, University of Augsburg
Maria Assel, University of Augsburg
Discussant: Victor van Pelt, Tilburg University

The Effects of Control and Outcome Framing on Cost Reporting Manipulation
Jeffrey R. Cohen, Boston College
Dennis Fehrenbacher, Monash University
Lori Holder-Webb, Western New England University
Axel Klaus-Dieter Schulz, La Trobe University
Discussant: Jordan Samet, Georgia Institute of Technology

2.04: Behavioral Tax Research
Taxes - 1.8 CH
Moderator: Bryan W. Stewart, Brigham Young University

Consumer Reactions to Tax Avoidance-Evidence from the United States and Germany
Inga Hardeck, European University Viadrina
James William Harden, The University of North Carolina at Greensboro
David R. Upton, The University of North Carolina at Greensboro
Discussant: Mary Elizabeth Marshall, Louisiana Tech University

Advancing Prospect Theory and Tax Compliance: A Study of Taxpayer Risk Perceptions
Nicholas Hunt, University of Nevada, Reno
Govind S. Iyer, University of North Texas
Philip M. J. Reckers, Arizona State University
Discussant: Shannon Jemiolo, Canisius College

The Impact of Tax Incentive Structure on Taxpayers’ Retirement Savings Decisions
Andrew D. Cuccia, The University of Oklahoma
Marcus M. Doxey, The University of Alabama
Shane Ryan Stinson, The University of Alabama
Discussant: Bryan W. Stewart, Brigham Young University

Breakfast and Research Forum
Accounting - 1.0 CH

Table 1: The Effect of Auditors’ Informal Communication in the Audit Environment on Elements of Financial Reporting Quality
Emily Kathryn Hornok, The University of Mississippi

Table 2: Facilitating Audit Expertise Through Enhancing Relational Reasoning
Matthew Holt, University of Central Florida

Table 3: Paper Withdrawn

Table 4: The Heart of the Matter: How Emotions Guide Investors After a Negative Earnings Surprise
Michael J. Wynes, Wilfrid Laurier University

Table 5: The Hidden Costs of Not Using Discretionary Control
Jing L. Davis, Chapman University
Steven Schwartz, Binghamton University, SUNY
Richard A. Young, The Ohio State University

Table 6: Management Engaged vs. Employed Valuation Specialists: The Effect on Evidential Planning Assessments for the Audit of Fair Value Measurements
Helen L. Brown-Liburd, Rutgers, The State University of New Jersey
Stephani A. Mason, DePaul University
Sandra W. Shelton, DePaul University

Table 7: The Effect of Audit Burden on Subsequent Tax Evasion
Amy M. Hageman, Kansas State University
Ethan G. LaMothe, University of South Carolina
Mary Elizabeth Marshall, Louisiana Tech University

Table 8: The Effect of a Leader’s Emotional Intelligence on the Subordinate’s Intention to Whistleblow
Xin Geng, Berry College

So Hot Right Now…What’s Cool in Behavioral Accounting Research
Accounting - 1.8 CH
Moderator: Alisa Gabrielle Brink, Virginia Commonwealth University
Panelists: Allen D. Blay, Florida State University
Kristina Rennekamp, Cornell University
Mandy Man-Sum Cheng, UNSW Sydney
Steve Kaplan, Arizona State University 

Break

Concurrent Sessions

3.01: Critical Audit Matters and Investor Judgment
Auditing - 1.8 CH
Moderator: Eric Sheldon Gooden, Boise State University

The Effect of Audit Report Specificity Regarding Critical Audit Matters on Investors’ Judgments and Decisions
Peter Kipp, University of North Texas
Lisa Milici Gaynor, University of South Florida
Discussant: Allen D. Blay, Florida State University

The Effects of Disclosing Critical Audit Matters and Auditor Tenure on Investors’ Judgments
Eric T. Rapley, Colorado State University
Jesse C. Robertson, University of North Texas
Jason L. Smith, University of Nevada, Las Vegas
Discussant: Eric Sheldon Gooden, Boise State University

Do Critical Audit Matters Affect Nonprofessional Investors’ Perceptions of the Fluency of the Audit Report, Audit Quality, and Investment Risk?
Brian Todd Carver, Clemson University
Leah Elena Muriel, Oklahoma State University
Brad Trinkle, Mississippi State University
Discussant: Erin L. Hamilton, University of Nevada, Las Vegas

3.02: Investor Judgment II
Accounting - 1.8 CH
Moderator: Magan Calhoun, Creighton University

The Impact of Forecast Roundness, Forecast Uncertainty, and Managers’ Language on Investors’ Judgments
Jessica Lynn Buchanan, Kent State University
David Piercey, University of Massachusetts Amherst
Discussant: Joel Owens, Portland State University

Asset Measurement Bases and Market Efficiency: A Laboratory Market Perspective
Nigel Barradale, Barradale Asset Management
Brian Matthew Goodson, Clemson University
Matthew Thomas Sooy, Western University
Discussant: Deni Cikurel, DePaul University

How Do Investors Process Complex Accounting Estimates? Term Repetition Matters
Ling Lin Harris, University of South Carolina
Marlys Gascho Lipe, University of South Carolina
Ying Wang, University of Massachusetts Amherst
Discussant: Kirsten Fanning, University of Illinois at Urbana-Champaign

3.03: Management Control and Its Impact
Accounting - 1.8 CH
Moderator: Alice Muncy, Georgia State University

Why Me? The Effect of Controls on Prosocial Employees
Jace Garrett, Clemson University
Darin Kip Holderness, West Virginia University
Kari Joseph Olsen, Utah Valley University
Discussant: Alice Muncy, Georgia State University

Insights into the Relationships between Personnel Control, Action Control, and Intrinsic Motivation
Amy Donnelly, Clemson University
Frances Anne Kennedy, Clemson University
Sally K. Widener, Clemson University
Discussant: Lorenzo Patelli, University of Denver

Multiple Tasks and the Spillover of Opportunistic Behavior
Christian Bruck, Ruhr-Universität Bochum
Thorsten Knauer, Ruhr-Universität Bochum
Anja Christiane Schwering, Ruhr-Universität Bochum
Discussant: Jeffrey Clark, University of Pittsburgh

3.04: Data Analytics and Norm Sensitivity
Accounting - 1.8 CH
Moderator: Kathryn Holmstrom, Georgia Institute of Technology

The Impact of Data Analytics on Auditors’ Judgments and Decisions
Jared Koreff, Trinity University
Discussant: Martin Ndicu, Northern Illinois University

The Data Analytics Transformation: Evidence from Auditors, CFOs, and Standard-Setters
Ashley Austin, University of Richmond
Margaret H. Christ, The University of Georgia
Tina Carpenter, The University of Georgia
Christine Marie Sims, The University of Georgia
Discussant: Yibo Zhang, Miami University

Crowding Out Intrinsic Motivation to be Honest in Participative Budgeting: A Study on Norm Sensitivity and Choice of an Information System
Jing L. Davis, Chapman University
Heba Yousef M. Abdel-Rahim, The University of Toledo
Douglas E. Stevens, Georgia State University
Discussant: Kyungeun Kwon, Virginia Commonwealth University

Lunch
Business Meeting and Presentation of Awards

Concurrent Sessions

4.01: Behavioral Audit Research
Auditing - 1.8 CH
Moderator: Scott Jackson, University of Massachusetts Amherst

Evidence on the Homogeneity of Personality Traits within the Auditing Profession
Stephen Kwaku Asare, University of Florida
Herman van Brenk, Nyenrode Business University
Kristina Colleen Demek, University of Central Florida
Discussant Emily Kathryn Hornok, The University of Mississippi

The Impact of Auditor-Client Disagreements on Auditor Justification
Christine Haynes, University of West Georgia
Gary P. Braun, California State University, Chico
Tom D. Lewis, Creighton University
Mark H. Taylor, Case Western Reserve University
Discussant: Scott Jackson, University of Massachusetts Amherst

The Effects of Reporting Options and Client Accounting Competence on Auditor-Client Negotiation Amicability
Sanaz Aghazadeh, Louisiana State University
Andrew Marshall Collins, University of South Carolina
Chad Matthew Stefaniak, University of South Carolina
Discussant: Aaron Saiewitz, University of Nevada, Las Vegas

4.02: Financial Accounting Research
Accounting - 1.8 CH
Moderator: Kun Liu, University of South Carolina

Understanding Analysts’ Praise: Social Pleasantries or Informative Signals?
Peter Kipp, University of North Texas
Antoinette LaBarbara Smith, Florida Internationa University
Yibo Zhang, Miami University
Discussant: Michael Thomas Durney, Cornell University

Conservatism and Endogenous Preferences
Wolfgang Schultze, University of Augsburg
Tami Dinh, University of St. Gallen
Christina Manthei-Geh, University of Augsburg
Discussant: Nelson U. Alino, Quinnipiac University

Gender Bias through Recategorization of Financial Analysts
Robert J. Bloomfield, Cornell University
Kristina Rennekamp, Cornell University
Blake Steenhoven, Cornell University
Scott Stewart, Cornell University
Discussant: Kun Liu, University of South Carolina

4.03: Teamwork and Collaboration
Accounting - 1.8 CH
Moderator: Kyrre Kjellevold, Norwegian School of Economics

Multi-Level Relative Performance Evaluations in Teams
Jeremy Douthit, The University of Arizona
Max Hewitt, The University of Arizona
Ashley Sauciuc, The University of Arizona
Discussant: Tom Downen, The University of North Carolina at Wilmington

Boosting Collaboration in Multi-Tier Organizations: The Role of Managerial Reporting and Grit
Farah Maham Arshad, Tilburg University
Bart Dierynck, Tilburg University
Victor van Pelt, Tilburg University
Discussant: Kyrre Kjellevold, Norwegian School of Economics

Effects of Cultural Differences on Cooperation in Labor Markets: Evidence from a Dyadic Real-Time Experiment Across Two Countries
Heba Yousef M. Abdel-Rahim, The University of Toledo
Melanie Lorenz, Florida Atlantic University
Angie M. Abdel Zaher, The American University in Cairo
Discussant: Xin Geng, Berry College

4.04: Behavioral Tax Research and Regulatory Guidance
Accounting - 1.8 CH
Moderator: Shannon Jemiolo, Canisius College

Mitigating Advocacy Bias: The Effect of the Reviewer Role on Tax Professional Judgment
Mary Elizabeth Marshall, Louisiana Tech University
Discussant: Brian Gale, University of Illinois at Urbana-Champaign

The Effects of Prefilled Tax Returns on Decision Reference Points and Taxpayer Compliance
Marcus M. Doxey, The University of Alabama
James Gregory Lawson, The University of Alabama
Shane Ryan Stinson, The University of Alabama
Discussant: Jason Schwebke, University of Central Florida

How Following Regulatory Guidance Can Increase Auditors’ Litigation Risk Exposure
Jennifer R. Joe, University of Delaware
Benjamin Luippold, Babson College
Kerri-Ann Sanderson, Bentley University
Discussant: Donald R. Young, Indiana University

Break

Concurrent Sessions

5.01: Corporate Social Responsibility
Accounting - 1.8 CH
Moderator: Yanjia Cynthia Yang, Nanyang Technological University

Doing Good or Mitigating Bad? How Corporate Social Responsibility Disclosure Language Influences Investors’ Judgment
Joseph Johnson, University of Central Florida
Clark J. Hampton, University of South Carolina
Robin W. Roberts, University of Central Florida
Robert Folger, University of Central Florida
Discussant: Ryan Dale Guggenmos, Cornell University

CSR as Insurance: Its Limitations and Risk of Backfiring
Leila Emily Hickman, The University of New Mexico
Bernard Wong-On-Wing, Washington State University
Discussant: Chezham Leon Sealy, The University of Alabama

Unintended Consequences of CSR Activities: Evidence from the Audit Profession
Matthew J. Hayes, University of Michigan-Dearborn
Michael J. Killey, University of Michigan-Dearborn
Stephanie Tsui, City University of Hong Kong
Discussant: Yanjia Cynthia Yang, Nanyang Technological University

5.02: Management Accounting Incentives and Behavior
Accounting - 1.8 CH
Moderator: Joseph Matthew Sarji, Virginia Commonwealth University

Comparing Incentive Contract Types in an Integrated Risk Setting
Ta Tung Cheng, Georgia State University
Michael John Majerczyk, Georgia State University
James Wilhelm, Georgia State University
Discussant: Ryan Matthew Hudgins, University of Illinois at Urbana-Champaign

Rejections, Incentives, and Employee Creativity: When Chocolate is Better Than Cash
Eddy Cardinaels, KU Leuven
Bart Dierynck, Tilburg University
Wenqian Hu, Georgia Institute of Technology
Discussant: Joseph Matthew Sarji, Virginia Commonwealth University

Testing the Effect of Incentives on Effort Intensity Using Real-Effort Tasks
Jongwoon Choi, University of Wisconsin-Madison
Jeffrey Douglas Clark, University of Pittsburgh
Adam Presslee, University of Pittsburgh
Discussant: Heba Yousef M. Abdel-Rahim, The University of Toledo

5.03: Behavioral Management Accounting Research
Accounting - 1.8 CH
Moderator: Andrea L. Gouldman, Weber State University

Interaction of Information and Control Systems: How the Motivational Effect of RPI Vanishes in a Controlled Environment
Ivo Schedlinsky, University of Münster
Maximilian Schmidt, University of Giessen
Arnt Woehrmann, University of Giessen
Discussant: Gregory P. McPhee, Clemson University

Reducing Strategy Surrogation: The Effects of Flexible Strategic Performance Measurement Systems
Kelly Wang, University of Technology, Sydney
Linda Chang, UNSW Sydney
Mandy Cheng, UNSW Sydney
Discussant: Lisa McLuckie Thain, The University of Arizona

Company Valuation Specialists’ Interactions with Management and Auditors: A Field Study
Kyrre Kjellevold, Norwegian School of Economics
Discussant: Michael John Majerczyk, Georgia State University

5.04: Personality Traits
Accounting - 1.8 CH
Moderator: Julie Mercado, University of Alabama

The Effect of Disaggregated Performance Measures on Misreporting and the Influence of Performance Goals and Narcissism
Alexander Bruggen, Maastricht University
Marc de Baat Doelman, Maastricht University
Axel Klaus-Dieter Schulz, La Trobe University
Discussant: Wendy J. Bailey, Arizona State University

The Effect of Pay Transparency on Narcissists: Can Personality Type Predict Reciprocity?
Lisa LaViers, Emory University
Discussant: Victor Maas, University of Amsterdam

The Dark Side of Compensation Discretion: How are Targets Affected When Superiors Have a Back-Up Plan?
Rachel Martin, Utah State University
Tyler F. Thomas, University of Wisconsin-Madison
Discussant: Ashley Sauciuc, The University of Arizona

Drawing