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2020 Accounting Behavior and Organizations Virtual Research Conference and Doctoral Consortium

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Thursday, October 1, 2020 - ABO Doctoral Consortium

3:00 pm – 6:00 pm ET

Doctoral Consortium
Personal Development - 2.4 CH

3:00 pm – 3:10 pm ET

Welcome and Introduction
Donna Bobek Schmitt, University of South Carolina

3:10 pm – 3:45 pm ET

Research Methods for the 2020’s
Ryan Guggenmos, Cornell University

3:45 pm – 3:50 pm ET

Short Break

3:50 pm – 4:25 pm ET

Panel on Writing Reviews and Responding to Review Comments
Donna Bobek Schmitt, University of South Carolina
Anne Magro, George Mason University
Rick Hatfield, The University of Alabama
Tim Brown, University of South Carolina

4:25 pm – 4:30 pm ET

Short Break

4:30 pm – 5:05 pm ET+

Session I:
Panel on Navigating Ph.D. Program (1st, 2nd and 3rd year students)
Personal Stories of Success and Perseverance
Kazeem Akinyele, University of Wisconsin–Oshkosh
Erin Hawkins, Clemson University
Paul Black, Auburn University

Session 2:
Panel on Job Market (4th–5th year students)
The Good, The Bad, The Ugly of a Visiting Position
Ethan LaMothe, University of Central Florida

How Not to Let a Down Job Market Define Your Career
Rick Hatfield, The University of Alabama

Word on the Street and Tips for a Zoom Interview
Diana Falsetta, University of Miami

5:05 pm – 5:10 pm ET

Short Break

5:10 pm – 5:50 pm ET

Small Breakout Sessions - "Happy Hour, Networking, and your Burning Questions Answered!"

5:50 pm – 6:00 pm ET

Closing Remarks
Donna Bobek Schmitt, University of South Carolina

Friday, October 2, 2020 - ABO Research Conference
10:00 am - 10:15 am ET Welcome
Robin Radtke, ABO President
Lorenzo Patelli, ABO Research Conference Program Chair

10:15 am - 11:45 am ET

Accounting and the New Normal: Remote Auditing, Prepopulated Tax Returns, and Algorithms
Accounting - 1.8 CH
Moderator: Lorenzo Patelli, University of Denver

Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments
Sudip Bhattacharjee, Virginia Polytechnic Institute and State University
Sean Hillison, Virginia Polytechnic Institute and State University
Carissa L. Malone, Virginia Polytechnic Institute and State University
Discussant: Jesse C. Robertson, University of North Texas

Pre-Populated Tax Returns: Taxpayer Adoption and the Effect on Taxpayer Aggressiveness
Jason Schwebke, University of Central Florida
William Douglas Brink, Miami University
Victoria Jane Hansen, The University of North Carolina at Wilmington
Charles Kelliher, University of Central Florida
Discussant: Mary Elizabeth Marshall, Louisiana Tech University

Egocentrism, Human versus Algorithmic Information Processing, and Selection of Disclosure Medium
Patrick Witz, University of Wyoming
Discussant: Brian Joseph White, The University of Texas at Austin

11:45 am - 12:30 pm ET Break
12:30 pm – 2:00 pm ET

Concurrent Sessions

1.01: Auditor Response to Managers’ Motives
Auditing - 1.8 CH
Moderator: Leah Diehl, The University of Alabama

Does Voluntary Disclosure of Projected Financial Information Influence Auditors’ Evaluation of That Information?
Kamber Vittori Hetrick, Northeastern University
Sean Hillison, Virginia Polytechnic Institute and State University
Discussant: Curtis Mullis, Georgia State University

Explaining Away Intentional Misstatements: When are Management Excuses Most Effective?
Erin L. Hamilton, University of Nevada, Las Vegas
Jason L. Smith, University of Nevada, Las Vegas
Discussant: Lisa M. Victoravich, University of Denver

External, In-House Internal, and Outsourced Internal Auditor Responses to Earnings Management
Benjamin Commerford, University of Kentucky
Curtis Mullis, Georgia State University
Chad Matthew Stefaniak, University of South Carolina
Discussant: Cassandra Estep, Emory University

1.02: Attributes of Incentives
Accounting - 1.8 CH
Moderator: J. Matthew Sarji, Virginia Commonwealth University

Does the Effect of Reward Frequency on Performance Depend on Reward Type?
Andrew H. Newman, University of South Carolina
Ivo D. Tafkov, Georgia State University
Nathan Waddoups, University of Denver
Grazia Xiong, University of South Carolina
Discussant: Todd A. Thornock, University of Nebraska–Lincoln

Measurement Diversity and Subjectivity in Incentive Contracts: A Field Study of Employee Perceptions, Feedback-Seeking Behavior, and Extrinsic Satisfaction
Lorenzo Patelli, University of Denver
Discussant: Tyler F. Thomas, University of Wisconsin–Madison

The Effects of Managerial Discretion in Complex Performance Evaluation Settings: Experimental Evidence
Markus C. Arnold, University of Bern
Kai Alexander Bauch, University of Bern
Discussant: Michael John Majerczyk, Georgia State University

1.03: Conservatism and Activism
Accounting - 1.8 CH
Moderator: Shannon Garavaglia, University Pittsburgh

Accounting Conservatism as a Social Norm
Jivas Chakravarthy, The University of Texas at Arlington
Timothy W. Shields, Chapman University
Discussant: Jonathan Kugel, Georgia Institute of Technology

CEO (In)Activism and Investor Decisions
Michael Thomas Durney, The University of Iowa
Joseph Johnson, University of Central Florida
Roshan Sinha, Indiana University Bloomington
Donald R. Young, Indiana University
Discussant: Ling L. Harris, University of Nebraska-Lincoln

Complexity as a Proxy for Risk when Evaluating Derivative Securities
Michael Thomas Durney, University of Iowa
Robert Libby, Cornell University
Felipe Bastos Gurgel Silva, University of Missouri
Discussant: Ben W. Van Landuyt, The University of Arizona

2:00 pm - 2:30 pm ET Break
2:30 pm – 4:00 pm ET

Concurrent Sessions

2.01: Auditor Advice, Skepticism, and Liability
Auditing - 1.8 CH
Moderator: Emily Kathryn Hornok, Baylor University

Favorable PCAOB Inspections and Auditor Liability
Jonathan H. Grenier, Miami University
Jesse C. Robertson, University of North Texas
Chad Allan Simon, Utah State University
Jeremy Vinson, Clemson University
Discussant: D. Jordan Lowe, Arizona State University

Reexamining the Outcome Effect: Are Auditors Penalized for Exercising Professional Skepticism?
Mary Elizabeth Marshall, Louisiana Tech University
Curtis Mullis, Georgia State University
Kristen Kelli Saunders, University of Nebraska–Lincoln
Chad Matthew Stefaniak, University of South Carolina
Discussant: Carissa L. Malone, Virginia Polytechnic Institute and State University

Rejected but Not Dejected: The Effects of Gratitude and Ingroup Membership on Auditors’ Future Advice-Giving when Past Advice is Dismissed
Tim D. Bauer, University of Waterloo
Tim Brown, University of South Carolina
Discussant: Justin Leiby, University of Illinois at Urbana-Champaign

2.02: Sustainability and Pay Transparency
Accounting - 1.8 CH
Moderator: Kazeem Olalekan Akinyele, University of Wisconsin–Oshkosh

What Are You Hiding? The Strategic Use of Pay Secrecy and its Effects on Managerial Honesty
Conor Brown, University of Pittsburgh
Discussant: Karl Schuhmacher, Emory University

The Interaction of Cognitive Frame and Performance Measurement Scope on Managers’ Selection of Sustainable Suppliers
Nadra Pencle, Ball State University
Discussant: Jongwoon Choi, University of Wisconsin–Madison

When Does Pay Transparency Increase or Decrease Employ ee Motivation? The Role of Pay Dispersion and Relative Performance Information
Robert Andreas Grasser, University of South Carolina
Andrew H. Newman, University of South Carolina
Grazia Xiong, University of South Carolina
Discussant: Conor Brown, University of Pittsburgh

2.03: Comparability of Financial Statements
Accounting - 1.8 CH
Moderator: Erin L. Hamilton, University of Nevada, Las Vegas

Can Enhanced Segment Comparability Reduce Firm Value? The Moderating Role of Competitor Orientation and Segment-Specific Information
Chezham Leon Sealy, The University of Alabama
Ying Wang, University of Massachusetts Amherst
Yao Yu, University of Massachusetts Amherst
Discussant: Fangjun Xiao, San Jose State University

Constructive Obligations and Past Practice
Cassie A. Mongold, The University of Texas
Brian Joseph White, The University of Texas at Austin
Shannon Garavaglia, University of Pittsburgh
Discussant: Roshan Sinha, Indiana University Bloomington

What’s in a Name? Investors’ Reactions to Non-GAAP Labels
Shannon Garavaglia, University of Pittsburgh
Discussant: Michael Thomas Durney, The University of Iowa

4:00 pm - 4:30 pm ET Break
4:30 pm – 6:00 pm ET

Concurrent Sessions

3.01: Work Environments for Auditors and Whistleblowers
Auditing - 1.8 CH
Moderator: Sean Hillison, Virginia Polytechnic Institute and State University

A Multi-Method Study of the Effects of Eliminating Time Entry on Audit Timeliness and Related Auditor and Client Perceptions
Erin Michelle Hawkins, Clemson University
Andrew H. Newman, University of South Carolina
Jesse C. Robertson, University of North Texas
Chad Matthew Stefaniak, University of South Carolina
Jeremy Vinson, Clemson University
Discussant: Scott Jackson, University of Massachusetts Amherst

Workplace Aggression Initiated by Clients Against Accounting Professionals
Tim D. Bauer, University of Waterloo
Sean Hillison, Virginia Polytechnic Institute and State University
Ala Mokhtar, University of Waterloo
Discussant: Dan Rimkus, The University of Texas at Austin

The Negative Effects of Whistleblowing Rewards and Protecting the Identity of the Whistleblower on Subsequent Cooperation
Ryan David Sommerfeldt, University of Illinois at Urbana-Champaign
Discussant: Linda Thorne, York University

3.02: Budgeting
Accounting - 1.8 CH
Moderator: Alisa Gabrielle Brink, Virginia Commonwealth University

Exploring Contagion in Budgetary Misreporting
Jeremy Lill, The University of Kansas
Michael John Majerczyk, Georgia State University
Ke Xu, Georgia State University
Discussant: Jeremy Douthit, The University of Arizona

Ration Now or Ration Later: Endogenous Contractual Choice in Participative Budgeting
Steven T. Schwartz, SUNY-Binghamton
Richard A. Young, The Ohio State University
Jing Liu, Chapman University
Discussant: Suyun (Sue) Wu, Georgia Institute of Technology

Friendships Matter: The Behavioral Effects of Social Distance and Residual Claim Distribution on Budget Reporting in Hierarchical Organizations
Jason Kuang, Georgia Institute of Technology
Michael John Majerczyk, Georgia State University
Di Yang, UNSW Sydney
Discussant: Eric W. Chan, The University of Texas at Austin

3.03: Tax Research
Taxes - 1.8 CH
Moderator: Robin Rae Radtke, Clemson University

Tax Evasion Punishment and Observers’ Tax Compliance: An Experimental Investigation
Tisha King, Wilfrid Laurier University
Jonathan Farrar, Wilfrid Laurier University
Discussant: Robin Rae Radtke, Clemson University

Multiple Concurrent Framing Effects: Evidence from a Risky Tax Decision
Ethan G. LaMothe, University of Central Florida
Discussant: Jonathan Farrar, Wilfrid Laurier University

Investigating the Effect of Service Messages on Noncompliant Taxpayers’ Reactions to Declining Audit Effectiveness
Nina Collum, Louisiana Tech University
Nancy-Susan Jurney, Oklahoma City University
Mary Elizabeth Marshall, Louisiana Tech University
Discussant: Tisha King, Wilfrid Laurier University

Saturday, October 3, 2020 - ABO Research Conference

10:00 am – 11:30 am ET

Concurrent Sessions

4.01: Auditor Characteristics
Auditing - 1.8 CH
Moderator: Kathryn Holmstrom, Georgia Institute of Technology

Machiavellian Traits as a Signal of Bad Seeds or Opportunists
Dereck D. Barr-Pulliam, University of Louisville
Stephani A. Mason, DePaul University
Leah Elena Muriel, Oklahoma State University
Discussant: Herman Van Brenk, Nyenrode Business University

Does Higher Status Make Client Personnel More Cooperative with Staff Auditors?
Dan Rimkus, The University of Texas at Austin
Discussant: Tim D. Bauer, University of Waterloo

The Effects of Self-Esteem and Perspective-Taking on Judgment and Decision-Making in Group Audits
Ayla Borkus, KroeseWevers
Hielke de Boer, De Nederlandsche Bank
Herman van Brenk, Nyenrode Business University
Niels van Nieuw Amerongen, Nyenrode Business University
Discussant: Chad Matthew Stefaniak, University of South Carolina

4.02: Employee Responses to Incentives
Accounting - 1.8 CH
Moderator: Kelsey Kay Dworkis, University of Denver

Rethinking Positive versus Negative Reciprocity: Father Time Weighs In
Jordan Samet, University of Illinois at Urbana-Champaign
Karl Schuhmacher, Emory University
Kristy L. Towry, Emory University
Jacob Theodore Zureich, Emory University
Discussant: Jeremy Lill, The University of Kansas

The Joint Effects of a Manager’s Level of Narcissism and Incentive Scheme on Employee Effort
Miriam Kristina Maske, University of Bundeswehr Munich
Matthias Sohn, European University Viadrina
Bernhard Hirsch, University of Bundeswehr Munich
Discussant: Jason Kuang, Georgia Institute of Technology

When Does Employee Giving Spill Over into Subsequent Ethics? The Role of the Organization of the Employee Giving Program
Eddy Cardinaels, Tilburg University and KU Leuven
Qinnan Ruan, Tilburg University
Huaxiang Yin, Nanyang Technological University
Discussant: Alisa Gabrielle Brink, Virginia Commonwealth University

11:30 am - 12:30 pm ET Break
12:30 pm – 1:00 pm ET

Award Presentations

1:00 pm – 2:30 pm ET

Concurrent Sessions


5.01: Auditing Standards and Rules
Auditing - 1.8 CH
Moderator: Sebastian Stirnkorb, Erasmus University

The Influence of Sustainability Assurance Report Level and Format on Nonprofessional Investors’ Judgments
William N. Dilla, Iowa State University
Diane J. Janvrin, Iowa State University
Jon D. Perkins, Iowa State University
Robyn L. Raschke, University of Nevada, Las Vegas
Discussant: Chad Allan Simon, Utah State University

The Sound of Silence: What Does a Standard Unqualified Audit Opinion Mean Under ASC 205-40?
Joel Owens, Portland State University
Kristen Kelli Saunders, University of Nebraska–Lincoln
Samantha Tara Schachner, University of Nebraska–Lincoln
Todd A. Thornock, University of Nebraska–Lincoln
Discussant: Sebastian Stirnkorb, Erasmus University

Attempts to Leverage Engagement Partner Identities in Audit Litigation and the Effectiveness of a Show-and-Tell Defense.
Erin Burrell Nickell, Stetson University
Lisa M. Victoravich, University of Denver
D. Jordan Lowe, Arizona State University
Discussant: Jonathan H. Grenier, Miami University

5.02: Incentives and Creativity
Accounting - 1.8 CH
Moderator: Ryan David Sommerfeldt, University of Illinois at Urbana-Champaign

Creative Capacity, Multidimensional Incentives, and Creative Performance
Ajanee Ranasinghe, The University of Melbourne
Discussant: Kelsey Kirbyson, Wilfrid Laurier University

Cheer Up: The Effect of Mood and Performance-Dependent Incentives on Creativity
Alisa Gabrielle Brink, Virginia Commonwealth University
Bernhard E. Reichert, Virginia Commonwealth University
J. Matthew Sarji, Virginia Commonwealth University
Discussant: Jordan Samet, University of Illinois at Urbana-Champaign

Self-Serving Biases in Team Member Communication: The Effects of Voluntary Communication and Explanation
Leslie Berger, Wilfrid Laurier University
Lan Guo, Wilfrid Laurier University
Kelsey Kirbyson, Wilfrid Laurier University
Christopher Wong, University of Waterloo
Discussant: Ivo D. Tafkov, Georgia State University

2:30 pm - 3:00 pm ET

Break

3:00 pm – 4:30 pm ET

Concurrent Sessions

6.01: Technology in Auditing
Auditing - 1.8 CH
Moderator: Kamber Vittori Hetrick, Northeastern University

A Blockchain Halo? Client Adoption of Disruptive Technology and the Biasing Effects on Auditor Judgment
Ashley Austin, University of Richmond
Tyler Williams, Bentley University
Discussant: Kamber Vittori Hetrick, Northeastern University

Audit Data Analytics and Jurors’ Assessments of Auditor Negligence: The Effects of Follow-Up Procedures and the Lack of a Standard
Peter Kipp, University of North Texas
Renee Olvera, Texas Christian University
Jesse C. Robertson, University of North Texas
Jeremy Vinson, Clemson University
Discussant: William N. Dilla, Iowa State University

The Impact of Data Analytic Sophistication and Supervisor Preference on the Evaluation of Complex Estimates
Steve Perreault, Providence College
Jared Koreff, Trinity University
Discussant: Kathryn Holmstrom, Georgia Institute of Technology

6.02: Career Concerns: Evaluations, Promotions, and Guilt
Accounting - 1.8 CH
Moderator: Yunshil Cha, University of New Hampshire

How Opportunity to Rationalize Misreporting Affects Business Unit Controllers’ Feelings of Guilt
Janina Hornbach, Uppsala University
Discussant: Wenqian Hu, Georgia Institute of Technology

Candidate Selection in Business Units: Be the Best or Surround Yourself with the Best?
Jeremy Lill, The University of Kansas
Michael John Majerczyk, Georgia State University
Ivo D. Tafkov, Georgia State University
Discussant: Wioleta Celina Olczak, Marquette University

Subjective Evaluation of Professional Employees: Work-Day Duration as a Heuristic to Evaluate Output
Sara Wick, Wilfrid Laurier University
Discussant: Nathan Waddoups, University of Denver

6.03: Verbal and Earnings Manipulations
Accounting - 1.8 CH
Moderator: Scott Emett, Arizona State University

Firm Managers’ Fair Value Estimates In Light of an Impending Audit
Lisa Koonce, The University of Texas at Austin
Ben W. Van Landuyt, The University of Arizona
Discussant: Jessen L. Hobson, University of Illinois at Urbana-Champaign

Managing Earnings to Appear Truthful: The Effect of Public Scrutiny on Exactly Meeting a Threshold
Jessen L. Hobson, University of Illinois at Urbana-Champaign
Sebastian Stirnkorb, Erasmus University
Discussant: Jivas Chakravarthy, The University of Texas at Arlington

The Joint Effect of Strategic Temporal Immediacy and Communication Mode on Investor Judgment
Scott Jackson, University of Massachusetts Amherst
M. David Piercey, University of Massachusetts Amherst
Ying Wang, University of Massachusetts Amherst
Discussant: Patrick Witz, University of Wyoming  

Note: The CPE Fields of Study curriculum is divided into twenty subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Internet Based

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