8:30 am–10:00 am PST
(11:30 am - 1:00 pm EST)
 

The New Algorithmic Ceiling: How to Understand Bias and Fairness with Algorithmic Governance
Accounting - 1.8 CH
Speaker: Anjana Susarla, Michigan State University

10:00 am–10:30 am PST
(1:00 pm - 1:30 pm EST)
 

 Research Exhibition 1

Breakout Room 1
Moderator: Christoph Hörner, Tilburg University
Performance Assessments in Diverse Teams: Who Gets Unfair Credit for Joint Team Performance?
Gerhard Speckbache, WU Vienna University
Martin Wiernsperger, WU - Vienna University of Economics and Business

The Lost Productivity: An Experimental Investigation of Human Versus Algorithm-based Discretion in Incomplete Contracts
Wenqian Hu, Georgia Institute of Technology

How Do Corporate Social Goals Materialize in Management Control Systems? An Exploratory Study in German Family Businesses
Marvin Kalla, International Performance Research Institute
Mischa Seiter, Ulm University

Experimental Evidence on the Effect of Clawback Provision Strength and Discretion in Clawing Back Performance-Based Payment on Honesty in Reporting
Müller Fabian, University of Stuttgart
Burkhard Pedell, University of Stuttgart
Ann Katarina Tank, Universität Stuttgart

Performance Measures in Senior Executive Incentive Contracts for Platform Businesses
Leonard Strauss, WU - Vienna University of Economics and Business

Breakout Room 2
Moderator: Florian Elsinger, University of Rotterdam

Using the Lemonade Stand Game to Teach the Data Process Chain
Christopher Dahlvig, Linfield University

Bridging Organizational Resilience and Management Control Systems—A Systematic Review
Maximilian Weber, Technische Hochschule Aschaffenburg
Peter Gordon Roetzel, University of Aschaffenburg

A Deep Dive into an AI Start-Up Company in the Pandemic
Li Zhang, University of Illinois at Urbana Champaign
Austin Kewei Chen, New York University

To Share or not to Share? Financial Analysts’ Questioning in Conference CallsJulia Haag, LMU Munich School of Management
Christian Hofmann, Ludwig-Maximilians-Universitaet
Alexander Paulus, LMU Munich School of Management
Nina Schwaiger, Ludwig-Maximilians-Universitaet
Thorsten Sellhorn, Ludwig-Maximilians-Universitaet Munchen

10:00 am–10:30 am PST
(1:00 pm - 1:30 pm EST)

Wiley Sponsored Coffee Break featuring Karen Farmer and Amy Fredin
Join the Wiley Coffee Break to:

• Discover ways to keep it real in Cost Accounting with alternative assessments. 
• Learn about Wiley’s new Cost Accounting, Accounting Information Systems, and Data and Analytics courses coming soon. 
•  Play to win 1 of 3 prizes

Concurrent Sessions

1.01: IMA Panel on "Essential Management Accounting Competencies for All Entry-Level Accountants"
Accounting - 1.8 CH
Moderator: Susie Duong, Director of Research, Institute of Management Accountants

Panelists: Laurie Burney, Associate Professor, Baylor University, IMA Professor-in-Residence
Monte Swain, Deloitte Professor of Accounting, Brigham Young University
Roopa Venkatesh, University of Nebraska Omaha

1.02: Performance Pressures
Accounting CPE - 1.8 CH
Moderator: Eugie Lee, The Arizona State University

CEO Pay Ratio Voluntary Disclosures and Investor Reactions
Lisa LaViers, Tulane University
Jason Sandvik, Tulane University
Da Xu, Tulane University
Discussant: Natalie Kyung Won Kim, IE University

Where Are the Clawbacks?
Dane M. Christensen, University of Oregon
Lance Gabrielsen, University of Oregon
Kyle M. Peterson, University of Oregon
Discussant: David Tsui, University of Southern California

Top Human Resources Executives and CEO Compensation
Natalie Kyung Won Kim, IE University
Sewon Kwon, Ewha Women's University
Jae Yong Shin, Seoul National University
Discussant: Brian A. Vasant, Auburn University

1.03: ESG Issues
Accounting - 1.8 CH
Moderator: Emma E. Cole, Loyola University

Risk from the Air: Climate Change and Corporate Performance
Jing Kong, Michigan State University
Discussant: Ewelina Forker, Emory University

Workplace Harassment Risk, Non-Disclosure Agreements, and Information Flow
Menghan Zhu, Vrije Universiteit Amsterdam
Xiang Zheng, NHH Norwegian School of Economics
Yuping Jia, Frankfurt School of Finance & Management
Discussant: Ruidi Shang, Tilburg University

Workplace Safety Incentives, Board Risk Oversight, and Employee Safety
Russell Han, University of Illinois at Urbana-Champaign
David Park, Seoul National University
Discussant: Peter Schaefer, Technische Universität München
 

1.04: Fraud/Misreporting
Accounting - 1.8 CH
Moderator: Jiahui (Helen) Lu, West Virginia University

Participative Budgeting: Disaggregate the Plans, the Reports, or Both?
Dominik Kemsa, Technische Universität München
Peter Schaefer, Technische Universität München
Andreas Ostermaier, University of Southern Denmark
Discussant: Todd A. Thornock, University of Nebraska–Lincoln

The Importance of Social Mechanisms in the Commission of or Resistance to Group Fraud: A Field Study
Pujawati M. Gondowijoyo, Queen's University
Christie Hayne, University of Illinois at Urbana-Champaign
Pamela R. Murphy, Queen's University
Discussant: Margaret H. Christ, University of Georgia

What Do You Recommend? The Effects of Communication and Dark Personality on Misreporting in Autonomous Teams
Anna Ressi, WHU–Otto Beisheim School of Management
Daniel Schaupp, WHU–Otto Beisheim School of Management
Victor van Pelt, WHU–Otto Beisheim School of Management
Discussant: Kyle Mao, The University of Arizona

1.05: Labor Force Management
Personal Development - 1.8 CH
Moderator: Li Yang, University of Illinois at Urbana-Champaign

Reliance on Part-Time Labor and Operating Efficiency
Joanna Golden, The University of Memphis
Raj Mashruwala, University of Calgary
Mikhail Pevzner, University of Baltimore
Discussant: James Gong, California State University, Fullerton

The Effect of an Electronic Monitoring System on Employees' Productivity in Telecommuting Arrangements
In Gyun Baek, National University of Singapore
Yea Hee Ko, University of Wisconsin–Madison
Discussant: Clara Chen, University of Illinois at Urbana-Champaign

Employee Selection and Training: A Complementarity View
Raginee Baruah, EDHEC Business School
Frank Moers, Maastricht University
Isabella Grabner, WU Vienna University of Economics and Business
Discussant: Wei Cai, Columbia University

1.06: Employee Motivation
Accounting - 1.8 CH
Moderator: Katharine Patterson, University of Waterloo

A Boo is Louder Than a Cheer: How Rejection and Feedback Type Influence Misreporting
Florian Becker, Heinrich Heine University Düsseldorf
Barbara E. Weißenberger, Heinrich Heine University Düsseldorf
Discussant: Liliana Dewaele, Open Universiteit

Motivating Low Performers with Input-Based Relative Performance Feedback: Evidence from a Field Experiment
Rainer M. Rilke, WHU–Otto Beisheim School of Management
Victor van Pelt, WHU–Otto Beisheim School of Management
Sebastian Lehnen, WHU–Otto Beisheim School of Management
Christina Guenther, WHU–Otto Beisheim School of Management
Discussant: Michael Majerczyk, California State University, Fullerton

Does "Walking the Talk" Enable Pro-Environmental Behavior at Work? The Combined Effects of Value Statement and Role Model
Andson Braga de Aguiar, University of Sao Paulo
Myrna Modolon Lima, University of Sao Paulo
Discussant: Tyler F. Thomas, University of Wisconsin–Madison

1.07: Performance Measures and Innovation
Accounting- 1.8 CH
Moderator: Ala Ahmed Mokhtar, University of Waterloo

Business as Usual: Working from Home During the Pandemic Did Not Lead to Large Changes in Employee-Level Management Control
Sander van Triest, University of Amsterdam
Discussant: Dieter Smeulders, Open Universiteit

Too Much of a Good Thing? Enabling Performance Measurement Systems and the Implications for Business Function Ambidexterity
Michael Farrell, University College Cork
Breda Sweeney, National University of Ireland Galway
Discussant: Markus Wabnegg, WU Vienna University of Economics and Business

Innovation Performance Measure Tension and Absorptive Capacity: Unintended Consequences and How to Overcome Them
Christian Garaus, University of Natural Resources and Life Sciences
Arthur Posch, University of Bern
Markus Wabnegg, WU Vienna University of Economics and Business
Discussant: Laurie Burney, Baylor University

Leverage IMA Resources for Research and Teaching
Lisa Beaudoin, Sr. Director, Institute of Management Accountants
Laurie Burney, Baylor University and IMA Professor-in-Residence

MAS Awards Ceremony
 

JMAR Forum
Accounting - 1.8 CH
Chair: Ivo D. Tafkov, Georgia State University
Plenary Speaker: Kristy L. Towry, Emory University

Management Controls and Intrinsic Motivation: Insights from a Lean Organizational Setting
Amy Donnelly, Clemson University
Frances A. Kennedy, Clemson University
Sally K. Widener, Clemson University

Incomplete Contracts and Employee Opportunism: How Machiavellianism Moderates the Effects of Impacting an Uncompensated Objective
Timothy Brown, University of South Carolina
Tracie Majors, University of Southern California
Thomas W. Vance, Colorado State University

The Moderating Effect of Achievement Motive on Performance Feedback in Choices of Challenging Tasks
Sergeja Slapničar, The University of Queensland
Karla Oblak, University of Ljubljana
Mina Ličen, University of Ljubljana

3:00 pm–3:30 pm PST
(6:00 pm - 6:30 pm EST)

Research Exhibition 2

Breakout Room 1
Moderator: Katlijn Haesebrouck, Maastricht University 

Social Comparison and the Value of Performance Trajectory Information: A Field Experiment in the Workplace
Yucheng Liang, Carnegie Mellon University

Unintended Consequences of Budget Participation and Performance Misreporting: An Experimental Study
Yusuke Sawada, Doshisha University
Satoshi Taguchi, Doshisha University
 

Behavioral Contagion and Gender Differences: The Effect of Reflection
Eddy Cardinaels, Tilburg University
Katlijn Haesebrouck, Maastricht University
Nela Rakic Milosevic, KU Leuven
 

Too Much Feedback? The Effects of Relative Performance Information on Task Performance and Task Persistence
Puya Kahhali, UC Riverside
Numan Aksanyar, Uludag University
Boris Maciejovsky, UC Riverside
Birendra Kumar Mishra, University of California-Riverside

Breakout Room 2
Moderator: Robert Grasser, University of South Carolina

The Relationship between Customer Incentive Design and Future Customer Value
Keng-Ming Tien, Shippensburg University
 

Understanding Corporate Governance in Business Groups: Lobbying by Subsidiary CEO for R&D Investment
Jun Shao, Shanghai Lixin University of Accounting and Finance
Anne Wu, National Chengchi University
Wai Fong Boh, Nanyang Technological University
Cheng Jen Huang, National Chengchi University

The Effect of Tax Deferral Election on Competition for the Employee
Tien-Wei (Daniel) Hwang, National Chengchi University and National Tsing Hua University

Concurrent Sessions

2.01: Incentives and Retention
Accounting - 1.8 CH
Moderator: Hashim Zaman, Harvard University

Target Ratcheting and Retention Concerns in Financially Distressed Firms
Isabella Grabner, WU Vienna University of Economics and Business
Konstantin Gruen, WU Vienna University of Economics and Business
Arthur Posch, University of Bern
Markus Wabnegg, WU Vienna University of Economics and Business
Discussant: Pablo Casas-Arce, Arizona State University

Disturbing the Quiet Life? Competition, Incentives, and Performance Target Difficulty
Stephan Kramer, RSM Erasmus University
Michal Matejka, Arizona State University
Discussant: Jan Bouwens, University of Amsterdam

Managing Employee Retention Concerns: Evidence from U.S. Census Data
Eva Labro, The University of North Carolina at Chapel Hill
James Omartian, University of Michigan
Discussant: Hashim Zaman, Harvard University

2.02:  Contracting
Accounting - 1.8 CH
Moderator: Spencer Nicholas Palmer, The University of Utah

Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages
Jee-Eun Shin, University of Toronto
Gregory Distelhorst, University of Toronto
Discussant: Arthur Posch, University of Bern

Why Do U.S. Films Underperform in China: Making Sense of Cents Abroad
Aner Zhou, University of Southern California
Eric J. Allen, University of California, Riverside
Fei Du, University of Illinois at Urbana-Champaign
Mark Young, University of Southern California
Discussant: Harlow Loch, Michigan State University

Asset Control Rights and the Independent Contractor
Martin K. Holzhacker, Michigan State University
Harlow Loch, Michigan State University
Jason Miller, Michigan State University
Alex Scott, The University of Tennessee
Discussant: James Omartian, University of Michigan

2.03: Social Mission
Accounting - 1.8 CH
Moderator: Wenqian Hu, Georgia Institute of Technology

Because I Care: The Effect of Superiors' Value Congruence and Compensation Scheme on Target Setting in Social Mission Organizations
Wioleta C. Olczak, Marquette University
Tyler F. Thomas, University of Wisconsin–Madison
Dimitri Yatsenko, University of Wisconsin–Whitewater
Discussant: Darin K. Holderness, West Virginia University

When Being Thanked Makes Employees Feel Less Appreciated: Evidence Regarding When and Why Peer-to-Peer Recognition Could Backfire
Paul Black, Auburn University
Mark Cecchini, University of South Carolina
Andrew H. Newman, University of South Carolina
Discussant: Jordan Samet, University of Illinois Urbana-Champaign 

Tend to One's Own House: The Effect of Firm CSR on Employee Effort
Jeremy Douthit, The University of Arizona
Zhiping Mao, The University of Arizona
Patrick R. Martin, University of Pittsburgh
Discussant: Conner R. Blake, University of Massachusetts Amherst

2.04: Subjective Performance Evaluation
Accounting- 1.8 CH
Moderator: Elien Voermans, KU Leuven

Narrative Reporting in a Team Environment
Jeremiah Bentley, University of Massachusetts Amherst
Conner R. Blake, University of Massachusetts Amherst
Discussant: Kyle Stubbs, Utah Valley University

Examining the Benefits of an Open Reporting Environment in Aggregated Budget Settings
Michael Majerczyk, California State University, Fullerton
Wioleta C. Olczak, Marquette University
Joel Owens, Portland State University
Ke Xu, Siena College
Discussant: Andrew H. Newman, University of South Carolina

Narrative Feedback in Subjective Performance Evaluations: Do Ratings Change the Narrative?
Kyle Stubbs, Utah Valley University
Discussant: Robert A. Grasser, University of South Carolina

2.05: Panel on Moral Accounting
Accounting- 1.8 CH

Panelist:

Robert Bloomfield, Cornell University
Margaret Christ, University of Georgia
Jennifer Joe, University of Delaware
Marietta Peytcheva, Lehigh University
Andrea Romi, Texas Tech University

2.06: Cost Structure
Accounting - 1.8 CH
Moderator: Ginger Scanlon, Kenan-Flagler Business School

Creditors' Role in Shaping Asymmetric Cost Behavior: Evidence from Debt Covenant Violation
Jie Zhou, California State University, Fullerton
Discussant: Sangmok Lee, Michigan State University

Do Management Revenue Forecasts Explain the Asymmetrical Behavior of Operating Costs?
Kenji Yasukata, Kindai University
In Gyun Baek, National University of Singapore
Ella Mae Matsumura, University of Wisconsin–Madison
Discussant: Ana Mickovic, University of Amsterdam

Do Mandatory Disclosures Affect a Firm's Decision to Contract with Outside Suppliers?
In Gyun Baek, National University of Singapore
Mary Lee, The University of Utah
Discussant: Gerardo Perez Cavazos, Harvard University

2.07: Managerial Topics in Analytical Research
Accounting - 1.8 CH
Moderator: Tien-Wei Hwang, National Chengchi University and National Tsing Hua University

Subjective Leading Indicator Variables and Long-Term Investment
Jonathan Glover, Columbia University
Wei Li, University of Washington Bothell
Hao Xue, Duke University
Discussant:Amoray Riggs-Cragun, University of Chicago

The Effect of Career Concerns on Team Assignment
Konstantin Flassak, Ludwig Maximilian University of Munich
Christian Hofmann, Ludwig Maximilian University of Munich
Discussant: Ulrich Schaefer, University of Zurich

Financial Transparency, Internal Controls, and Impression Management
Abhishek Ramchandani, The University of Texas at Austin
Discussant: Christian Schmid, University of Vienna

2.08: IMA Best Case Winner: "Pueblo Hospitality, Inc.: Rethinking Performance Measurement"
Accounting - 1.8 CH
Presenter: Ann C. Dzuranin, Northern Illinois University

Concurrent Sessions

3.01: CGMA Teaching Symposium—Practitioner Panel: Data-Driven Decision-Making in Practice
Personal Development 1.8 CH

CorDarryl Hall, Intel
Spencer Hong, Alteryx
Kyle Schlabach, Intel

The panel will discuss data-driven decision-making from a practitioner's standpoint. Topics include data-modeling and real-life examples of data-driven decision-making. Lessons and gaps between academic programs and practice. The power of visualization and corresponding tools (e.g. Tableau).

3.02:  Knowledge Sharing
Personal Development - 1.8 CH
Moderator: Hayden Gunnell, Emory University

Advice Seeking under Objective versus Subjective Performance Evaluation: The Role of Advice Type
Elien Voermans, KU Leuven
Alexandra Van den Abbeele, KU Leuven
Martine Cools, KU Leuven
Discussant: Ivo D. Tafkov, Georgia State University

Knowledge Sharing: The Spillover Effects of Process versus Outcome Accountability
Suyun (Sue) Wu, Georgia Institute of Technology
Discussant: Flora H. Zhou, Bentley University

"Let Me Recognize You for Your Advice" Peer Recognition Design to Reduce Feelings of Indebtedness Associated with Seeking Advice.
Elien Voermans, KU Leuven
Alexandra Van den Abbeele, KU Leuven
Martine Cools, KU Leuven
Discussant: Paul Black, Auburn University

3.03: Top Executive Performance and Pay
Accounting - 1.8 CH
Moderator: Jan Lampe, WHU–Otto Beisheim School of Management

Corporate Culture and the Design of CEO Compensation Contracts
Ruidi Shang, Tilburg University
Dennis Campbell, Harvard University
Zhifang Zhang, The University of Warwickl
Discussant: Jen Choi, Emory University

Under Pressure: Overproduction by Newly Appointed CEOs and Organizational Misconduct
Jan Lampe, WHU–Otto Beisheim School of Management
Utz Schaeffer, WHU–Otto Beisheim School of Management
Daniel Schaupp, WHU–Otto Beisheim School of Management
Discussant: Brandon Gipper, Stanford University

Executive Sessions, Director Communications, and CEO Turnover
Yijing Jiang, Concordia University
Discussant: Leah Baer, University of Missouri

3.04: Transparency
Accounting - 1.8 CH
Moderator: Margaret H. Christ, University of Georgia

Peer Evaluations: The Effects of System Design and Outcome Transparency on Employee Effort
Liliana Dewaele, Open Universiteit
Eddy Cardinaels, Tilburg University
Alexandra Van den Abbeele, KU Leuven
Discussant: Jonathan Gay, University of South Carolina

Managerial Discretion in Promotion Tournaments
Hashim Zaman, Harvard University
Discussant: Nathan Waddoups, University of Denver

Does Pay Transparency Help or Hurt? Evidence on Employee Motivation
Robert A. Grasser, University of South Carolina
Andrew H. Newman, University of South Carolina
Grazia Xiong, University of South Carolina
Discussant: Florian Elsinger, RSM Erasmus University

3.05: Qualitative Research in Management Accounting
Virtual Only
Accounting - 1.8 CH
Moderator: Leonard Strauss, WU Vienna University of Economics and Business

Investigating the Differences in Performance Measurement and Control Systems of Global Audit Firms across Countries—Comparative Case Studies from Germany, Italy.
Angelo Ditillo, Bocconi University
Christoph Endenich, ESSEC Business School
Andreas Hoffjan, TU Dortmund University
Discussant: Utz Schaeffer, WHU–Otto Beisheim School of Management

Management Accountants and Identity Work: The Emergence of System Partners
Mahmoud Alsayed, SBS
Pingli Li, University of Southampton
Sameh Ammar, Qatar University
Discussant: Martin Messner, University of Innsbruck

The Role of Predictive Analytics in Making Organizational Futures
Lukas Löhlein, WHU–Otto Beisheim School of Management
Utz Schaeffer, WHU–Otto Beisheim School of Management
Leona Wiegmann, Monash University
Discussant: Christie Hayne, University of Illinois at Urbana-Champaign

3.06: Relative Performance Evaluation
Accounting- 1.8 CH
Moderator: Sue (Xue) Yang, Michigan State University

Why Do Companies Use Different Peers for Compensation Benchmarking than for Relative Performance Evaluation?
James Gong, California State University, Fullerton
Anthony Chen, California State University, Fullerton
Chuchu Liang, University of California, Irvine
Discussant: Jee-Eun Shin, University of Toronto

Playing It Safe: Relative Performance Evaluation and Peer Imitation
Steffen Burkert, Ludwig Maximilian University of Munich
Nina Schwaiger, Ludwig Maximilian University of Munich
Discussant: Xiaozhe Gu, The University of Texas at Arlington

Relative Performance Evaluation and CEOs' Incentives for Strategic Differentiation
Peter Schaefer, Technische Universität München
Discussant: Melissa Martin, University of Illinois at Chicago

3.07: The Intersection of Managerial and Financial Accounting in Analytical Research
Accounting - 1.8 CH
Moderator: Tyler Atanasov, The Ohio State University

Strategic Use of Tone in Disclosures
Lisa Knacker, Goethe University
Anna Rohlfing-Bastian, Goethe University
Discussant: Matt Bloomfield, University of Pennsylvania

Reliability-Relevance Trade Offs with an Attention-Constrained Manager
Sebastian Fleer, University of Basel
Ulrich Schaefer, University of Zurich
Discussant: Aysa Dordzhieva, The University of Texas at Austin

Incentive Contracting with Multiple Directorships
Guoyu Lin, Clarkson University
Discussant: Christian Hofmann, Ludwig Maximilian University of Munich

Concurrent Sessions

4.01: CGMA Teaching Symposium—Teaching Data-Driven Decision-Making: Lessons from a Practitioner-Turned-Faculty Member
Personal Development 1.8 CH

Jim Hoover, Director of Business Analytics and Artificial Intelligence Center, University of Florida

Jim will discuss his experience as an Analytics Consultant at Accenture and Analytics Professor at the University of Florida, offering practical teaching tips. The session will conclude with time for questions and answers.

4.02: Social Responsibility
Accounting - 1.8 CH
Moderator: Isabella Grabner, WU Vienna University of Economics and Business

The Relation Between Cash Reserves, Governance, and Donations in Nonprofit Organizations
Mina Pizzini, Texas State University
Mikhail Sterin, Texas State University
Discussant: Minjeong Kim, University of Wisconsin–Madison

Socially Oriented Misreporting in Mission-Driven Firms
Gwan-Hee Kim, Seoul National University
Jae Yong Shin, Seoul National University
Sun-Moon Jung, Seoul National University
Discussant: Jeremiah Bentley, University of Massachusetts Amherst

The Role of Skills Development and Relative Performance Information to Support Underperforming Agents
Jan Bouwens, University of Amsterdam
Peter Kroos, University of Amsterdam
Jingwen Zhang, Erasmus University
Discussant: Isabella Grabner, WU Vienna University of Economics and Business

4.03: Covid and Management Control
Accounting - 1.8 CH
Moderator: Aaron McCullough, University of Central Florida

Balancing Controllability for Understanding Ambidexterity
Stefan Edlinger-Bach, WU Vienna University of Economics and Business
Discussant: Daniel Schaupp, WHU–Otto Beisheim School of Management 

The Effects of the COVID-19 Pandemic on Action Controls
Markus C. Arnold, University of Bern
Arthur Posch, University of Bern
Discussant: Roland F. Spekle, Nyenrode Business Universiteit

Budgeting and Employee Stress in Times of Crisis: Evidence from the Covid-19 Pandemic
David S. Bedford, University of Technology, Sydney
Roland F. Spekle, Nyenrode Business Universiteit
Sally K. Widener, Clemson University
Discussant: Edlinger-Bach, WU Vienna University of Economics and Business

4.04: Performance Management
Accounting - 1.8 CH
Moderator: Miranda Hugie, University of Georgia

The Effect of Relative Performance Information Level on Team Performance
Bei Shi, University of Amsterdam
Ivo D. Tafkov, Georgia State University
Flora H. Zhou, Bentley University
Discussant: Katlijn Haesebrouck, Maastricht University

To Give Up or Not to Give Up: The Effect of Contract Frame and Target Difficulty on Effort Provision and Performance
Rachel Martin, Utah State University
Tyler F. Thomas, University of Wisconsin–Madison
Dimitri Yatsenko, University of Wisconsin-–Whitewater
Discussant: Elien Voermans, KU Leuven

Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision
Eric W. Chan, The University of Texas at Austin
Jeremy Lill, The University of Kansas
Victor Maas, University of Amsterdam
Discussant: Jacob T. Zureich, Tilburg University

4.05: The Future and Past of Management Accounting
Accounting - 1.8 CH
Moderator: Mary Valdes, University of Ottawa

Firm Responses to the Content and Emotions Expressed in Social Media Word of Mouth
Aishwarrya Deore, Michigan State University
Discussant: James N. Cannon, Utah State University

(When) Does Human Intervention in Predictive Analytics Judgments Help or Hurt?
Jen Choi, Emory University
Ewelina Forker, Emory University
Isabella Grabner, WU Vienna University of Economics and Business
Karen L. Sedatole, Emory University
Discussant: Eva Labro, The University of North Carolina at Chapel Hill

A Historical View of Management Accounting in the Early Years of Ford Motor Company
Yvette Lazdowski, University of New Hampshire
Discussant: Michael Farrell, University College Cork 

4.06: Managerial Decisions
Accounting - 1.8 CH
Moderator: Ted (Seung Kyo) Ahn, University of Wisconsin – Madison

Real Effects of Internal Information Allocation: Evidence from a Field Experiment
Amadeus Bach, University of Mannheim
Jannis Bischof, University of Mannheim
Discussant: Yucheng Liang, Carnegie Mellon University

Reasonable versus Rational: The Effects of Judgment Standards on Managerial Decisions
McKay Jones, University of Wisconsin–Madison
Theresa A. Libby, University of Central Florida
Steven D. Smith, Brigham Young University
Discussant: Christoph Hörner, University of Tilburg

Taking the Blinders Off: The Behavioral Effects of Process versus Goal-Oriented Accountability on Managerial Decision Quality
Ziyang Li, Sichuan University
Xiqiong He, Southwestern University of Finance and Economics
Jordan Samet, University of Illinois Urbana-Champaign
Jason Kuang, Georgia Institute of Technology
Discussant: Evelien Reusen, Erasmus University

4.07: CEO Compensation
Accounting - 1.8 CH
Moderator: Leah Matzner, Goethe University Frankfurt

CEOs Under Dismissal Threat: The Case of Setting Stretch Earnings Guidance
Doron Hadass, Tel Aviv University
Dan Weiss, Tel Aviv University
Discussant: Nina Schwaiger, Ludwig Maximilian University of Munich

Giving to Get: How Self-Serving Interests of CEO Directors Drive up CEO Pay
Charlotte Antoons, KU Leuven
Liesbeth Bruynseels, KU Leuven
Eddy Cardinaels, Tilburg University
Discussant: Dan Weiss, Tel Aviv University

Compensation for Generalist versus Specialist CFOs
Kristin M. Stack, The University of Kansas
Joshua Gunn, University of Pittsburgh
Chan Li, The University of Kansas
Discussant: Eddy Cardinaels, Tilburg University

MAS Awards Ceremony and President’s Report on Management Accounting Section

5.01: CGMA Teaching Symposium—Engaging and Connecting in a Hybrid World
Personal Development 1.8 CH

Julie Hasson, Founder of Chalk and Chances

Great professors and instructors make a lasting impact on students' lives. By helping students feel safe, seen, and stretched in the classroom, we prepare students for the professional challenges ahead. We inspire students to become collaborators in their own learning and career preparation. The field of managerial accounting is full of high stakes decisions. This presentation is packed with strategies for helping students become more competent and confident decision makers. We can all make a greater and more consistent impact on our students and our field.

Break

Concurrent Sessions

6.01: CGMA Teaching Symposium—The Future of Management Accounting: Faculty Panel
Personal Development 1.8 CH

Laurie Burney, Baylor University and IMA Professor-in-Residence
Jim Hoover, University of Florida
Mike Majerczyk, Georgia State University
Monte Swain, Brigham Young University
Margaret Shackell, Ithaca College

The panel will discuss the future of management accounting, both in practice and in academic settings, and will include time for Q&A.

6.02: Performance Effects
Accounting- 1.8 CH
Moderator: Richard David Mautz, The University of North Carolina at Wilmington

Do Supervisors Reward Observable Luck?
Razvan S. Ghita, University of Amsterdam
Discussant: Donald Moser, Pittsburgh University

I'm Working Hard, But It's Hardly Working: Negative Effects of Effort Intensity on Employee Behavior
Darin K. Holderness, West Virginia University
Kari J. Olsen, Utah Valley University
Todd A. Thornock, University of Nebraska–Lincoln
Discussant: Serena Loftus, Kent State University

Performance Effects of Insulating and Non-Insulating Cost Allocations
Jason Brown, Indiana University Bloomington
Geoff B. Sprinkle, Indiana University Bloomington
Dan Way, Clemson University
Discussant: Karl Schuhmacher, Emory University

6.03: Performance Evaluation
Accounting - 1.8 CH
Moderator: Susanna Gallani, Harvard University

The Effects of Real-Time Feedback on Effort and Performance: Evidence from a Natural Quasi-Experiment
Maximilian Margolin, RSM Erasmus University
Marko Reimer, WHU–Otto Beisheim School of Management
Daniel Schaupp, WHU–Otto Beisheim School of Management
Discussant: Marshall Vance, Virginia Polytechnic Institute and State University

Rating Behavior in Multi-Rater Evaluation Systems: Mutual versus. One-Sided Ratings and Supervisor Adjustments
Martin Artz, University of Münster
Carolyn Victoria Deller, University of Pennsylvania
Sinja Leonelli, The University of Chicago
Discussant: Michal Matejka, Arizona State University

Multi-Rater Performance Evaluation and Calibration: Managing Multiple Opinions
Jasmijn Bol, Tulane University
Maximilian Margolin, RSM Erasmus University
Daniel Schaupp, WHU–Otto Beisheim School of Management
Discussant: Susanna Gallani, Harvard University

6.04: Gender Diversity
Accounting - 1.8 CH
Moderator: Yuxia Zou, University of Cambridge

Senior Leadership over Financial Reporting: Does Female Representation on the Board Impact the Association between Executive Gender and Reporting Failures?
Adrienne C. Rhodes, The University of Iowa
Daniel Russomanno, The University of Arizona
Discussant: Aner Zhou, University of Southern California

"Office Glamour Work versus Office Housework": Gender Differences in Participation in and Subjective Evaluation of Non-Core Job Responsibilities
Jasmijn Bol, Tulane University
Hila Fogel-Yaari, The University of Texas at Arlington
Isabella Grabner, WU Vienna University of Economics and Business
Karen L. Sedatole, Emory University
Discussant: Adrienne C. Rhodes, The University of Iowa

Inclusive Managers
Wei Cai, Columbia University
Ethan Rouen, Harvard University
Yuan Zou, Harvard University
Discussant: Aishwarrya Deore, Michigan State University

6.05: Nonprofit and Government
Accounting (Governmental) - 1.8 CH
Moderator: Xiaoting Hao, University of Wisconsin–Milwaukee

Nonprofit Board Network and Total Contributions
Xiaoting Hao, University of Wisconsin–Milwaukee
Daniel Gordon Neely, University of Wisconsin–Milwaukee
Discussant: Xinyu Zhang, Cornell University

Public Integrity, Monitoring, and Budget Ratcheting in Government Organizations
Seung-Youb Han, Hongik University
Sun-Moon Jung, Seoul National University
Sohee Park, Seoul National University
Jae Yong Shin, Seoul National University
Discussant: Peter Kroos, University of Amsterdam

Compensation and Bureaucrat Corruption: Evidence from City Manager Cash Benefits in California
Yuan Ji, The University of Texas at Arlington
Discussant: Xiaoting Hao, University of Wisconsin–Milwaukee

6.06: Contracts
Accounting - 1.8 CH
Moderator: Tara Baggett, The University of Mississippi

The Interactive Effect of Reward Type and Taxation on Employee Effort
Tim David Bauer, University of Waterloo
Aishwarrya Deore, Michigan State University
Adam Presslee, University of Waterloo
Joanna Shaw, Michigan State University
Discussants: Jordan Samet, University of Illinois Urbana-Champaign
Theresa Libby, University of Central Florida

Are Constraints Good for Creativity? The Effect of Decision Rights and PerformanceDependent Incentives on Creativity
Alisa Gabrielle Brink, Virginia Commonwealth University
Erin Masters, Northern Kentucky University
Bernhard E. Reichert, Virginia Commonwealth University
J. Matthew Sarji, Virginia Commonwealth University
Discussant: Jeremy Douthit, The University of Arizona

Paying Employees to Quit: An Experimental Study of Sorting and (De)motivational Effects
Leslie Berger, Wilfrid Laurier University
Lan Guo, Wilfrid Laurier University
Kelsey Matthews, Wilfrid Laurier University
Bradley Ruffle, McMaster University
Discussant: Ke Xu, Siena College

6.07: Supply Chain
Accounting - 1.8 CH
Moderator: Jen Choi, Emory University

Sales-Based CEO Pay and Its Effect across the Supply Chain
Jen Choi, Emory University
Discussant: Matt Bloomfield, University of Pennsylvania

Inter-Firm Executive Connections in Supply Chains and Suppliers' Voluntary Disclosures
Yuan Ji, The University of Texas at Arlington
Xiaozhe Gu, The University of Texas at Arlington
Nandu J. Nagarajan, The University of Texas at Arlington
Xiaoxiao Yu, Monash University
Discussant: Raj Mashruwala, University of Calgary

Major Customers' Long-Term CEO Incentives and Suppliers' Performance
Sohee Park, Seoul National University
Sun-Moon Jung, Seoul National University
Discussant: Yi Liang, Temple University

Welcome Reception

Registration for Doctoral Colloquium

Continental Breakfast

Welcome and Small Group Introductions
Martin Holzhacker, Michigan State University
Co-Director of the 2022 IMA Doctoral Colloquium

Willie Choi, University of Madison-Wisconsin

2022 MAS President

Pitching Your Research (Panel Discussion)

Accounting 1.8

Michal Matejka, Arizona State University
Sven Modell, The University of Manchester
Michael Williamson, University of Illinois at Urbana-Champaign
Tatiana Sandino, Harvard University

Break

Embracing Failure and Adversity (Panel Discussion)
Personal Development 1.8

Shane Dikolli, University of Virginia
Katlijn Haesebrouck, Maastricht University
MJ Kim, University of Wisconsin-Madison
James Omartian, University of Michigan

Lunch

Advancing Research Development

Loreal Jiles, Vice President of Research and Thought Leadership, IMA

Laurie Burney, Baylor University and IMA Professor-in-Residence

A Primer on Textual Analysis

Accounting 1.8

Ties de Kok, University of Washington

Break

MAS PhD Student Mentorship Program OR Roundtable Q&A

• Mentorship Program participants will meet with assigned faculty mentor 
• Other students will engage in a roundtable Q&A with resident faculty in one of the following groups
  • 1st and 2nd year students
  • 3rd and 4th year students
  • 5th year students and beyond

Closing Comments
Laura Wang, University of Illinois at Urbana-Champaign
Co-Director of the 2022 IMA Doctoral Colloquium