Program | American Accounting Association

Preliminary Program

Thursday, October 13, 2022 - Doctoral Consortium

5:00 pm - 6:30pm	Doctoral Consortium Reception

Friday, October 14, 2022 - Doctoral Consortium

7:00 am - 5:00 pm	Registration

7:00 am – 12:00 pm	Doctoral Consortium Accounting - 3.8 CH

Friday, October 14, 2022 - 2022 ABO Research Conference

7:00 am - 5:00 pm	Registration

11:00 am - 5:00 pm	Tabletop Exhibit, Becker

12:00 pm – 1:30 pm	Lunch With Speaker Accounting - 1.0 CH Moral Accounting Speaker: Robert Bloomfield, Cornell University

1:45 pm – 3:15 pm	Concurrent Sessions 1.01: The Influence of Managers and Other Auditors in Audit-Related Decisions Auditing - 1.8 CH Moderator: Aaron Saiewitz, University of Nevada, Las Vegas Under the Influence? Management Charisma and the Relative Skepticism of Audit Committee Member Judgments in the Presence of Fraud Julia Ariel-Rohr, University of Wisconsin–Madison Emily Griffith, University of Wisconsin–Madison Karla M. Zehms, University of Wisconsin–Madison Discussant: Melanie I. Millar, Baylor University Early Prompt and Response: The Effects of Auditors’ Responses to Quarterly Management Assessment on Auditors’ Going Concern Reporting Judgments Lindsay Andiola, Virginia Commonwealth University Tamara A. Lambert, Lehigh University Marietta Peytcheva, Lehigh University Discussant: Andrew Keith Jones, Indiana University How Do Relative Performance Evaluation and Auditors’ Social Bonds Influence Auditors’ Peer-to-Peer Knowledge Sharing? Kendall O. Bowlin, The University of Mississippi Margaret H. Christ, University of Georgia Emily Kathryn Hornok, Baylor University Christy Sims Nielson, The University of Mississippi Discussant: Dan Rimkus, University of Florida 1.02: Impact of Managers, Analysts, and Stakeholders on Investors Accounting - 1.8 CH Moderator: Blake Steenhoven, Queen’s University How Credible Are Inconsistent Analyst Revisions? Experimental Evidence Timothy Potsaid, Bentley University Kathy K. Rupar, Georgia Institute of Technology Shankar Venkataraman, Bentley University Discussant: Kirsten Fanning, DePaul University Not in My Backyard? Does Investor Location and Stakeholder Emphasis Impact Reactions to Sustainability Bonds? Jonathan Jona, Tulane University Serena Loftus, Kent State University Yulin Zhu, Kent State University Discussant: Joe Croom, University of Washington What Are the Consequences of Giving Investors a Voice in the Earnings Q&A Process? Joe Croom, University of Washington Stephanie Grant, University of Washington Samantha Seto, Simon Fraser University Discussant: Blake Steenhoven, Queen’s University 1.03: Inducing Employee Effort Economics - 1.8 CH Moderator: Tyler F. Thomas, University of Wisconsin–Madison A Moderated Mediation Model of the Fit between Management Regulatory Focuses and Employee Incentive Contracts on Employee Efforts Sohee Kim, University of Kentucky Jeremy Lill, The University of Kansas Discussant: Scott Jackson, University of South Dakota Do Bonus Deferral and Bonus Recovery Affect Employee Effort? Maria Assel, University of Augsburg Mandy Man-sum Cheng, UNSW Sydney Tami Dinh, University of St.Gallen Wolfgang Schultze, University of Augsburg Discussant: Mike Wynes, Wilfrid Laurier University The Effects of Reporting Structure and Reporting Frequency on Discretionary Performance Evaluations and Employee Effort Victor Maas, University of Amsterdam Razvan Ghita, University of Southern Denmark Discussant: Tyler F. Thomas, University of Wisconsin–Madison 1.04: Goal Setting Economics - 1.8 CH Moderator: Seung Kyo Ahn, University of Wisconsin–Madison Group Goal Difficulty and Shirking: The Moderating Role of Group Identity Chaoping Li, Skidmore College Andrea R. Drake, Louisiana Tech University Discussant: James Wilhelm, Chapman University The Role of Target Setting and Justification Pressure in Performance Evaluation: Evidence from Promotion Decisions Rachel Martin, Utah State University Todd A. Thornock, University of Nebraska–Lincoln Discussant: Seung Kyo Ahn, University of Wisconsin–Madison Too Much of a Good Thing? The Effect of Public RPI and Public Goals on Performance Seung Kyo Ahn, University of Wisconsin–Madison Jongwoon Choi, University of Wisconsin–Madison Dimitri Yatsenko, University of Wisconsin–Whitewater Discussant: Eric W. Chan, The University of Texas at Austin

3:15 pm – 3:45 pm	Break

3:45 pm – 5:15 pm	Concurrent Sessions 2.01: Auditor Reliance on Advanced Technologies, Specialists, or Both Auditing - 1.8 CH Moderator: Emily Sokolosky Blum, Texas A&M University The Use of Data Analytic Visualizations to Inform the Audit Risk Assessment: The Impact of Initial Visualization Form and Documentation Focus Rebecca Baaske, The University of Tampa Uday S. Murthy, University of South Florida Discussant: Han Yan, Washington State University Does Audit Committee Strength Diminish the Biasing Effects of Client Likability? Anna M. Cianci, Wake Forest University Stephen Kuselias, Providence College George Theodore Tsakumis, University of Delaware D. Jordan Lowe, Arizona State University Discussant: Ashley Austin, University of Richmond Tell Me More? Explanation Detail and Auditor Reliance on Human and Non-Human Specialists Blake Holman, University of Kentucky Benjamin P. Commerford, University of Kentucky Discussant: Steve Dannemiller, The University of Alabama 2.02: Taxpayer Decision Making in Light of Tax Authority Choices and Emotions Taxes - 1.8 CH Moderator: Tisha King, Dalhousie University The Impact of Audit Rate and Participant Pay Structure on Decision Making in Experimental Research Amy M. Hageman, Kansas State University Jason M. Schwebke, Texas Tech University Ashley Nicole West, Kansas State University Discussant: Spenser Seifert, University of South Carolina When a Dollar is Not a Dollar: Examining How Timing and Delivery of Government Payments Influence Household Decision Making Ethan G. LaMothe, University of Central Florida Mary Elizabeth Marshall, Louisiana Tech University Jason M. Schwebke, Texas Tech University Discussant: Tisha King, Dalhousie University The Influence of Tax Auditors’ Emotions on Tax Audit Negotiations and Tax Compliance Kay Blaufus, Leibniz Universität Hannover Ulfert Gronewold, University of Potsdam Jan-Robert Kirchner, University of Potsdam Discussant: Mandy Ellison, The University of Texas at Austin 2.03: Peer Recognition Business Management & Organization - 1.8 CH Moderator: Zhiping (Kyle) Mao, The University of Arizona Peer-to-Peer Recognition Leaderboards and Employee Helping Behavior John H. Evans III, University of Pittsburgh Adam Presslee, University of Waterloo Alex Vandenberg, University of Pittsburgh Discussant: Kun Huo, Western University The Effect of Peer-to-Peer Recognition Systems on Helping Behavior: The Influence of Rewards and Group Affiliation Paul Black, Auburn University Discussant: Zhiping (Kyle) Mao, The University of Arizona The Effect of Employee Recognition Level and Task Type on Peer Selection Decisions Ivo D. Tafkov, Georgia State University Ke Xu, Siena College Flora Hailan Zhou, Bentley University Discussant: Jeremy Douthit, The University of Arizona 2.04: Social Values and Empathy Personnel/Human Resources - 1.8 CH Moderator: Sohee Kim, University of Kentucky Kindness in Times of Crisis: How Empathetic Feedback Influences Performance in a Competitive Environment Leslie Berger, Wilfrid Laurier University Lan Guo, Wilfrid Laurier University Sara Wick, University of Guelph Discussant: Kirsten Fanning, DePaul University How the Level of Firm Support for Employee Volunteering Affects Employee Work Productivity and Altruistic Behavior Inside the Firm Grazia Xiong, University of South Carolina Discussant: Sohee Kim, University of Kentucky Whistleblowing at Social Mission Organizations: The Impact of Value Congruence on the Likelihood of Employees to Report Fraud Lauren A. Cooper, West Virginia University Jiahui (Helen) Lu, West Virginia University Discussant: Greg McPhee, Clemson University

5:30 pm – 6:30 pm	Meet Up Reception

Saturday, October 15, 2022 - ABO Research Conference

7:00 am - 3:30 pm	Registration

8:00 am - 3:30 pm	Tabletop Exhibits Becker

7:30 am – 8:15 am	Breakfast

8:30 am – 10:00 am	General Session: Picks of the 2022 ABO Coordinators Information Technology - 1.8 CH Moderator: Nick Seybert, University of Maryland–College Park An fMRI Investigation of the Neurocognitive Processing of Strategies and Measures Paul Black, Auburn University Brock Kirwan, Brigham Young University Thomas Meservy, Brigham Young University Bill B. Tayler, Brigham Young University Jeffrey Williams, Utah Valley University Discussant: Robert J. Bloomfield, Cornell University Digital Engagement Practices in Mobile Trading: The Impact of Payment Transparency and Color on Investor Decisions Stephanie Grant, University of Washington Jessen L. Hobson, University of Illinois at Urbana-Champaign Roshan Sinha, Indiana University Bloomington Discussant: Nick Seybert, University of Maryland–College Park How Do Financial Executives Respond to the Use of Artificial Intelligence in Financial Reporting and Auditing? Nikki MacKenzie, Georgia Institute of Technology Cassandra Estep, Emory University Emily Elaine Griffith, University of Wisconsin–Madison Discussant: Tina Carpenter, University of Georgia

10:00 am 10:30 am	Break

10:30 am – 12:00 pm	Concurrent Sessions 3.01: Voice, Visuals, and Language Accounting - 1.8 CH Moderator: Peina Liu, Georgia Institute of Technology Decorated Annual Reports: The Effect of Visual Embellishments and Numeracy on Investor Judgments and Decisions Sohee Kim, University of Kentucky Yibo Zhang, Miami University Discussant: Roshan Sinha, Indiana University Bloomington Signaling in Accounting Job Postings: Seductive Language for Narcissists Jonathan Gay, University of South Carolina Scott B. Jackson, University of South Carolina Nick Seybert, University of Maryland–College Park Discussant: Tracie Majors, University of Southern California Vocal Cues and Manager Reporting Goals Blake Steenhoven, Queen’s University Discussant: Peina Liu, Georgia Institute of Technology 3.02: Relative Performance Information Business Management & Organization - 1.8 CH Moderator: Yelin Li, Virginia Commonwealth University Effects of Relative Performance Information in Remote Work Arrangements Dimitri Yatsenko, University of Wisconsin–Whitewater Abbie Daly, University of Wisconsin–Whitewater Discussant: Ke Xu, Siena College How Do Group Size and Group Relative Performance Information Affect Managerial Reporting? Lori Bhaskar, Indiana University Bloomington Timothy Mallon, Indiana University Geoff B. Sprinkle, Indiana University Bloomington Dan Way, Clemson University Discussant: Nathan Waddoups, University of Denver The Effect of Partial and Full Relative Performance Information in Problem-Solving Kun Huo, Western University Leslie Berger, Wilfrid Laurier University Discussant: Yelin Li, Virginia Commonwealth University 3.03: Investment and Resource Allocation Decisions Economics - 1.8 CH Moderator: Sara Wick, University of Guelph Going for Broke to Help the Cause: When Does a Social Mission Lead to Riskier Investment Decisions? Seung Kyo Ahn, University of Wisconsin–Madison Jongwoon Choi, University of Wisconsin–Madison Tyler F. Thomas, University of Wisconsin–Madison Discussant: Stephen Bachmann, University of Pittsburgh Nonprofit Pay, Market Pay Transparency, and Governance Xinyu Zhang, Cornell University Eric W. Chan, The University of Texas at Austin Discussant: Paul Black, Auburn University Steering through the Fog: How Color-Coding Affects Decision Making in Noisy Environments Victor Maas, University of Amsterdam Stephan Kramer, RSM Erasmus University Eddy Cardinaels, Tilburg University Discussant: Sara Wick, University of Guelph

12:00 pm – 1:30 pm	Lunch with Awards

1:30 pm – 3:00 pm	Concurrent Sessions 4.01: All about Audit Evidence: Client Power, Auditor Empowerment, and Letting AI Have Some Power Auditing - 1.8 CH Moderator: Julia Ariel-Rohr, University of Wisconsin–Madison Audit Evidence Quality: The Role of Accounting Managers and Their Sense of Power Christy Sims Nielson, The University of Mississippi Discussant: Julia Ariel-Rohr, University of Wisconsin–Madison Empowering Auditors to Pursue Fraud during Evidence Evaluation Ashley Austin, University of Richmond Tina Carpenter, The University of Georgia Margaret H. Christ, University of Georgia Christy Sims Nielson, The University of Mississippi Discussant: Macy Knutson, University of South Carolina The Effects of the Use of Artificial Intelligence and Task Complexity on Auditor Liability Junnan Cui, St. Norbert College Jesse C. Robertson, University of North Texas Discussant: Juliana Kralik, University of South Florida 4.02: Investor Response to Risk Indicators Accounting - 1.8 CH Moderator: Samantha Seto, Simon Fraser University Connecting the Dots: Helping Investors Use Risk Disclosures When Evaluating Financial Statements Michael Thomas Durney, The University of Iowa James Smith, University of Lethbridge Mike Wynes, Wilfrid Laurier University Discussant: Samantha Seto, Simon Fraser University Investor Responses to Additional Information Related to Pay-Ratio Disclosures Anish Shankar Menon, Prairie View A&M University Discussant: Sohee Kim, University of Kentucky The Effect of Audit Quality and Pre-Audit Financial Reporting Quality on Investor Decision Making Bret Sheeley, University of Nebraska–Lincoln Todd A. Thornock, University of Nebraska–Lincoln Discussant: Conner Randall Blake, University of Massachusetts Amherst 4.03: ESG and DEI Behavioral Ethics - 1.8 CH Moderator: Dimitri Yatsenko, University of Wisconsin–Whitewater Do Green Business Practices License Self-Dealing or Prime Prosociality? Cross-Domain Evidence from Environmental Concern Triggers Melanie I. Millar, Baylor University Thomas Shohfi, Rensselaer Polytechnic Institute Mason Snow, Arizona State University Roger White, Arizona State University Discussant: Fangjun Xiao, San Jose State University Diversity, Equity, and Inclusion in the Auditing Profession: Individual Auditor Experiences and Contributions Emily Elaine Griffith, University of Wisconsin–Madison Kathryn Holmstrom, Iowa State University Carissa L. Malone, North Carolina State University Discussant: Jared Koreff, Trinity University Motivating CSR Investment and Social Impact through Relative Performance Information Jace Garrett, Clemson University Greg McPhee, Clemson University Dan Way, Clemson University Discussant: Dimitri Yatsenko, University of Wisconsin–Whitewater

3:00 pm – 3:30 pm	Break

3:30 pm – 5:00 pm	Concurrent Sessions 5.01: Norms, Culture, and Values in the Audit Context Auditing - 1.8 CH Moderator: Emily Kathryn Hornok, Baylor University Do Apprenticeship Norms Encourage Supervisors’ Audit Quality Enhancing Behaviors? Emily Sokolosky Blum, Texas A&M University Richard Hatfield, The University of Alabama Discussant: Erin L. Hamilton, University of Nevada, Las Vegas Implications of the COVID-19 Pandemic: Understanding the Disrupted Work Environment for Audit Professionals Gwen Almodovar, University of Denver Chauntel Graves, University of Denver Lisa M. Victoravich, University of Denver Discussant: Kyle W. Outlaw, The University of Mississippi Caring for the Community—The Effects of Client Civic Benefit on Auditors’ Stakeholder Prioritizations and Audit Judgments Macy Knutson, University of South Carolina Chad Stefaniak, University of South Carolina Timothy Brown, University of South Carolina Discussant: Emily Kathryn Hornok, Baylor University 5.02: Reporting Honesty Accounting - 1.8 CH Moderator: Richard David Mautz, University of South Florida Does Artificial Intelligence Deter Artificial Reporting? How Client Perceptions of Auditor Objectivity Influence Misreporting Behaviors Alex Johanns, University of Illinois at Urbana-Champaign Kimberly Ikuta Mendoza, University of Illinois at Urbana-Champaign Ryan David Sommerfeldt, Washington State University Discussant: Richard David Mautz, University of South Florida Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers Eric W. Chan, The University of Texas at Austin Markus C. Arnold, University of Bern Kai Alexander Bauch, University of Bern Discussant: Wioleta Celina Olczak, Marquette University Motivating Effortful Information Acquisition and Honest Reporting: The Effect of Input, Output and Hybrid Control Jongwoon Choi, University of Wisconsin–Madison Katlijn Haesebrouck, Maastricht University Tyler F. Thomas, University of Wisconsin–Madison Discussant: Xinyu Zhang, Cornell University 5.03: Artificial Intelligence, Algorithms, and Creativity Information Technology - 1.8 CH Moderator: Alisa Gabrielle Brink, Virginia Commonwealth University Leveling the Playing Field: AI-Augmented Design and the Expertise Bias in Evaluations of Creative Output Jordan Samet, University of Illinois Urbana-Champaign Michael Williamson, University of Illinois at Urbana-Champaign Michael Yip, University of Illinois at Urbana-Champaign Discussant: Di Yang, UNSW Sydney Using Algorithms to Be Lenient: The Effects of Advice Valence and Algorithm Adjustment Decision Rights on Algorithmic Advice Use in Performance Evaluation Mandy Man-Sum Cheng, UNSW Sydney Kerry Humphreys, UNSW Sydney Fangbin Lin, UNSW Sydney Discussant: Jiahui (Helen) Lu, West Virginia University The Effect of Functional Diversity on Team Creativity–Behavioral and fNIRS Evidence Xue Yang, Michigan State University Adam Presslee, University of Waterloo Yasheng Chen, Xiamen University Discussant: Alisa Gabrielle Brink, Virginia Commonweatlh University

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

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.nasbaregistry.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