2024 Accounting Behavior and Organizations Research Conference

October 17-19, 2024 • Delta Hotels by Marriott Montreal, Montreal, QC, Canada

Preliminary Program

Thursday, October 17, 2024
2:00 pm - 6:00 pm	Doctoral Consortium

5:30pm - 7:00pm	Welcome Reception
Friday, October 18, 2024
8:00 am - 8:45 am	Breakfast

8:45 am - 10:00 am	BRIA Research Forum with Breakfast Accounting - 1.4 CH Plan on attending this Forum to hear cutting-edge research and impactful discussions applicable to many areas of behavioral accounting. The first Behavioral Research in Accounting (BRIA) Research Forum includes two papers selected by the BRIA editors from those originally submitted in response to BRIA’s related call for papers. Each presentation will include remarks from an author, a discussion from an eminent scholar, and a question-and-answer period. Breakfast will be available starting at 8:00am, with the Forum beginning at 8:45. The intention is that, following the Forum, both the final versions of the papers and written versions of the discussions will be published in BRIA. The Puzzle of Tax Compliance: An Analysis of the Joint Impact of Social Norms, Tax Fairness, and Trust in Government on Taxpayer Behavior Mary E. Marshall, Portland State University Ashley West, Kansas State University Susan Jurney, Abilene Christian University Nina S. Collum, Louisiana Tech Discussant: Tim Rupert, Northeastern University Guardrails on the Creative Process: The Impact of Decision Rights and Incentives on Creativity Alisa Brink, Virginia Commonwealth Erin Masters, Northern Kentucky University Bernhard E. Reichert, Virginia Commonwealth University J. Matthew Sarji, Georgia Southern University Discussant: Michael Williamson, University of Illinois at Urbana-Champaign

10:00 am - 10:30 am	Break

10:30 am - 12:00 pm	Concurrent Sessions 1.01: Auditing - Qualitative Research Methods Auditing - 1.8 CH Moderator: Jessica Buchanan, Providence College Supervisor-Subordinate Communication in the Contemporary Audit Environment: A Needs-Based Perspective Devon Jefferson, Virginia Commonwealth University Lindsay Andiola, Virginia Commonwealth University Discussant: Natalia Kochetova, Saint Mary's University - Nova Scotia Who Wants to Be a Millionaire? Exploring Auditor Comfort over Qualitative Financial Statement Disclosures Natalia Kochetova, Saint Mary's University–Nova Scotia Zac Konings, Saint Mary's University–Nova Scotia Rhonda McIver, Saint Mary's University Discussant: Kathryn Holmstrom, Iowa State University Professional Skepticism in Audit Practice: A Social Value Judgment Perspective Cathy Jun, Washington State University Roy Suddaby, University of Victoria Discussant: Yi Luo, University of Western Ontario 1.02: Manager-Employee Relations Accounting - 1.8 CH Moderator: Kelsey Matthews, University of Waterloo The Effect of Anonymity in Upward Performance Evaluations: How Participation Basis Affects Manager Response Todd Thornock, University of Nebraska–Lincoln Svenja Marsula, Ruhr-University Bochum Bret Sheeley, University of Pittsburgh Sandra Winkelmann, Ruhr-University Bochum Discussant: McKay Jones, University of Wisconsin-Madison Using Reasonable and Rational Guidance from Management as an Informal Control McKay Jones, University of Wisconsin–Madison Theresa Libby, University of Central Florida Steven Smith, Brigham Young University Discussant: Wioleta Olczak, Marquette University The Dynamics of Upward Knowledge Sharing: An Experimental Examination Tina Carpenter, University of Georgia Margaret Christ, University of Georgia Emily Deng, Baylor University Miranda Hugie, University of Georgia Discussant: Kelsey Matthews, University of Waterloo 1.03: Emerging Technology Information Technology - 1.8 CH Moderator: Derek Smith, The University of Iowa Interactivity and Illusions of Ability: The Effect of Generative AI on Investor Judgments Joe Croom, University of Washington Discussant: Scott Asay, The University of Iowa Forewarned and forearmed? Effects of a Forewarning on Nonprofessional Investors’ Susceptibility to Management’s Strategic Blockchain Disclosures Wei Li, Kent State University Yu Long, University of Minnesota, Duluth Drew Sellers, Kent State University Discussant: Sohee Kim, University of Missouri–Kansas City Short and Synthetically Distort: Investor Reactions to Deepfake Financial News Scott Emett, Arizona State University Marc Eulerich, University Duisburg-Essen Jeffrey Pickerd, Brigham Young University David Wood, Brigham Young University Discussant: Joe Croom, University of Washington 1.04: Perceptions of ESG Disclosures Accounting - 1.8 CH Moderator: Peter Oh, McGill University Investor Perceptions of Auditor Credibility for Assurance Over Greenhouse Gas Emissions Timothy Potsaid, University of New England Discussant: Luke Barnhart, University of Massachusetts Amherst Organizational Facades and ESG Disclosures: How Audience Engagement Exposes Organized Hypocrisy In Social Media Owen Brown, Baylor University Michael Mowchan, Baylor University Velina Popova, Kennesaw State University Discussant: Michael Gonari, The University of Texas at Austin Not All Human Capital Initiatives Are Equal: The Role of Initiative Type, Financial Performance, and Investor Orientation on Investor Judgments Ling Harris, University of Nebraska–Lincoln Khim Kelly, University of Central Florida Bret Sheeley, University of Pittsburgh Discussant: Robert Jennings, The University of Arizona

Noon - 1:30pm	Lunch with featured speaker Ernan Haruvy, Professor of Marketing at McGill University Accounting -1.2 CH Dishonesty in Financial Advice and Promises We review new experimental findings on dishonest financial reporting, the settings in which we expect to find it, and remedies. Specifically, we show that the reporting party will be strategically truthful in order to build trust and then exploit that trust when the stakes are high. We continue with insights on dishonest promises for action and the breaking of trust. Specifically, we show that enabling a channel for promises is detrimental to trust, and especially so when there are chances for plausible deniability.

1:45 pm - 3:15 pm	Concurrent Sessions 2.01: Gen AI in Auditing Auditing - 1.8 CH Moderator: Susan Rykowski, The University of Alabama Psychological Safety, AI-Enabled Anonymous Communication, and Speaking Up in Audit Teams Dongsheng Li, University of Wisconsin–Madison Emily Griffith, University of Wisconsin–Madison Dan Zhou, University of Illinois at Urbana-Champaign Discussant: Erin Hamilton, University of Nevada, Las Vegas Does Innovation in Workpaper Preparation Lead to Reduced Audit Review Effectiveness? Rachel Lyman, The University of Texas at Austin Alex Johanns, University of Kentucky Kimberly Mendoza, University of Illinois at Urbana-Champaign Discussant: Melissa Carlisle, Case Western Reserve University When does Context-Specific Information from Generative AI Chatbots Improve the Quality of Auditors’ Voice Decisions? Andrew Jones, Indiana University Bloomington Lori Bhaskar, Indiana University Bloomington Kathryn Kadous, Emory University Discussant: Jessica Thornton, University of Illinois at Urbana-Champaign 2.02: Managerial Accounting Accounting - 1.8 CH Moderator: Spencer Vogrinec, University of Pittsburgh Combative or Supportive? The Effect of Mission and Performance Measurement Framing on Nonprofit Exploitation-Exploration Decisions Li Yang, University of Illinois at Urbana-Champaign Discussant: SK (Seung Kyo) Ahn, Washington State University It’s Not All Fun and Games: The Effects of Gamification on Employee Adaptivity Mackenzie Feinberg, The University of Texas at Austin Eric Chan, The University of Texas at Austin Discussant: Hayden Gunnell, Emory University Framing the Goal: How a Prosocial Goal Impacts Employee Effort when Goal Proximity Is Considered Nathan Waddoups, University of Denver Tyler Thomas, University of Waterloo Wioleta Olczak, Marquette University Discussant: Kaitlin Hudspeth, Georgia State University 2.03: Behavior in the C-Suite Accounting - 1.8 CH Moderator: Hanxu Xia, University of Massachusetts Amherst Bragging on Twitter is so Annoying: How CEOs’ Social Media Self-Presentation Strategy, Auditor Thinking Style, and Auditor Experience Influence Auditor Judgment Jeremy Richardson, University of North Carolina at Charlotte Yi-Jing Wu, Texas Tech University Discussant: Christine Gimbar, DePaul University How Regulatory Change Affects CFOs’ Perceived Accountability and Subsequent Financial Reporting Decisions: The Multi-Period Effect of Critical Audit Matters Hilda Carrillo, University of Louisville Lisa Gaynor, University of South Florida Andrea Kelton, Middle Tennessee State University Discussant: Bret Sheeley, University of Pittsburgh Succession in Family Businesses: Is Socioemotional Wealth a Predictor for Earnings Management? Beth Flambures, University of Denver Discussant: Ryan Guggenmos, University of South Carolina 2.04: Investor Judgment and Decision-Making Accounting - 1.8 CH Moderator: Isaac Yamoah, University of Illinois at Urbana-Champaign CEO Speech Rate and Personal Responsibility Acceptance during Conference Calls Scott Jackson, University of Nevada, Las Vegas Yushi Tian, University of Massachusetts Amherst Bradley Bennett, University of Massachusetts Amherst Elaine Wang, University of Massachusetts Amherst Discussant: Derek Smith, The University of Iowa How Does Managers' Humor Influence Investor Judgments? Brad Kamrath, Montana State University Discussant: Christina Seymour, University of Illinois at Urbana-Champaign The Effect of Board Discretion and Performance Metrics on Investor Judgments Rachel Martin, Utah State University Kathryn Brightbill, Utah State University Discussant: Sebastian Stirnkorb, University of Amsterdam

3:15pm - 3:45pm	Break

3:45pm - 5:15 pm	Concurrent Sessions 3.01: Keeping Auditors Happy Auditing - 1.8 CH Moderator: Kyle Broderick, Emory University Does “Making a Difference” Make a Difference? How Work Significance Affects Audit Quality Truman Rowley, University of Nevada, Las Vegas Discussant: Kelsey Brasel, Ball State University The Comeback Kids: Boomerang Auditor Independence through the Lens of Identity Theory Brady Haering, The University of Oklahoma Discussant: Elizabeth Dorries, Bentley University The Effect of Internal Auditors’ Nonconforming Attire on Managers’ Sensitivity to Attributions in a Corporate Governance Setting Julia Ariel-Rohr, DePaul University Kirsten Fanning, DePaul University Timothy Brown, University of South Carolina Discussant: Marie Rice, Siena College 3.02: Relative Performance Accounting - 1.8 CH Moderator: Benjamin Chapin, Virginia Commonwealth University Knowledge-sharing when a task has a social objective: the effect of relative performance and rankings Mandy Cheng, UNSW Sydney Wei Chen, UNSW Sydney Discussant: Nicholle Kovach, Wilfrid Laurier University Cooperation vs. Competition in an Alliance Setting: The More RPI, the Better? Evelien Reusen, Erasmus University Rotterdam Marcel van Rinsum, Erasmus University Rotterdam Discussant: Timothy Mallon, Texas State University How Do Reference Group Size and Relative Performance Incentives Affect Employee Effort? Timothy Mallon, Texas State University Discussant: Xinyu Zhang, Cornell University 3.03: Algorithm versus Human Information Technology - 1.8 CH Moderator: Jack Archer, University of Alabama Accuracy Rates and Algorithm Reliance when Developing Reporting Estimates Sanaz Aghazadeh, Louisiana State University Tamara Lambert, Lehigh University Jenny Ulla, University of Illinois at Urbana-Champaign Discussant: Roshan Sinha, Indiana University Bloomington Algorithm versus Human Managers: The Impact of Manager Type and Communication Frequency on Auditors' Underreporting Behavior Tim Bauer, University of Waterloo Samantha Seto, Simon Fraser University Jenny Ulla, University of Illinois at Urbana-Champaign Discussant: Richard Mautz, University of South Florida Nonprofessional Investor Reactions to Management Earnings News: The Role of Information Source (Human Expert versus Algorithm) and Source Credibility Yunshil Cha, University of New Hampshire Fangjun Xiao, San Jose State University Discussant: Jack Archer, The University of Alabama 3.04: Financial Accounting Accounting - 1.8 CH Moderator: Christina Seymour, University of Illinois at Urbana-Champaign Public Information, Relative Overconfidence, and Capital Flows Blake Steenhoven, Queen's University Karthik Balakrishnan, Rice University Darren Bernard, University of Washington Kristina Rennekamp, Cornell University Discussant: Scott Emett, Arizona State University Nonprofit CEO Compensation and Gender: Extending the Implied Communality Deficit Scott Jackson, University of Nevada, Las Vegas Davidson Gillette, East Carolina University Linda Parsons, The University of Alabama Kyle Smith, Mississippi State University Discussant: Blake Steenhoven, Queen's University The Impact of Financial Education Resources on Novice Investors Lauren Frederick, Cornell University Xinyu Zhang, Cornell University Kristina Rennekamp, Cornell University Discussant: Jennifer Winchel, University of Virginia

5:30pm - 6:30pm	Meet Up Reception Dinner on own- As in prior years, some large-party reservations will be made in advance and a sign-up sheet will be sent out shortly before the start of the conference
Saturday, October 19, 2024
7:30am - 8:30am	Breakfast

8:30am - 10:00am	Concurrent Sessions 4.01: Friends and Foes of Auditors Auditing - 1.8 CH Moderator: Rubaiya Huda, University of Massachusetts Amherst Can Auditor Communication with the Audit Committee Mitigate the Effects of Independence Threats on Auditor Liability? Leah Conrad, University of North Texas Jesse Robertson, University of North Texas Discussant: Zachary Merrill, University of Massachusetts Amherst The Joint Effects of Specialization and Employer Type on Valuation Specialists’ Perceptions of Organizational-Professional Conflict Dereck Barr-Pulliam, University of Louisville Stephani Mason, DePaul University Kerri-Ann Sanderson, Bentley University Discussant: Adam Bross, Washington State University Aligning Whistleblowers’ Mixed Motives Through Social Norm Perceptions: The Role of Financial Incentives and Systematic Audits Dwight Waeye, Ghent University Sophie Maussen, Ghent University Discussant: Asabe Danpollo, Cornell University 4.02: Employee Motivation and Incentives Management Services - 1.8 CH Moderator: McKay Jones, University of Wisconsin-Madison Home is Where the Work is: How Biases in Managers' Resource Allocation Decisions Affect Task Performance in Remote Work Environments Richard Mautz, University of South Florida Discussant: Di Yang, UNSW Sydney The Effects of Information Acquisition Costs and Managers’ Effort Transparency in Subjective Performance Evaluation: Experimental Evidence Kai Bauch, University of Kaiserslautern-Landau Florian Behrend, Heinrich Heine University Düsseldorf Discussant: Wenqian Hu, University of Waterloo Investigating the Use of Voluntary Furloughs to Reduce Labor Costs: The Effect on Employee Effort Kelsey Matthews, University of Waterloo Michael Majerczyk, Georgia State University 4.03: Accounting Potpourri Accounting - 1.8 CH Moderator: Derek Dalton, Clemson University Designing Scenario-Based Experiments: Does the Use of Third-Person Framing of Vignettes and Questions Reduce Social Desirability Bias? Victor Maas, University of Amsterdam Bei Shi, University of Amsterdam Discussant: Steven Salterio, Queen's University Navigating a Path to Career Success: Black Accounting Faculty in U.S. Business Schools Jennifer Joe, Virginia Tech Michelle Harding, Virginia Tech Kerri-Ann Sanderson, Bentley University Discussant: Sarah Thorrick, University of Massachusetts Amherst Alcohol Consumption and Socialization in Public Accounting Firms Macy Knutson, University of Denver Spenser Seifert, University of Bern Kim Westermann, California Polytechnic State University, San Luis Obispo Discussant: Alex Johanns, University of Kentucky 4.04: Sustainability and Investor JDM Accounting - 1.8 CH Moderator: Huyen Nguyen, University of Massachusetts Amherst The Effect of Capitalizing Sustainability R&D on Investors’ Judgments Zheng Leitter, Nanyang Technological University Pianpian Huang, Nanyang Technological University Hun Tong Tan, Nanyang Technological University Discussant: Cade Cardwell, University of Massachusetts Amherst Can Greenhouse Gas Disclosure Bias Investor Decisions? Experimental Evidence on a Net Zero Fallacy Christian Peters, Nanyang Technological University Christian Friedrich, Darmstadt University Technology Marco Meier, University Duisburg-Essen Discussant: Isaac Yamoah, University of Illinois at Urbana-Champaign Doing Good or Mitigating Bad? How Sustainability Fund Disclosure Frames Influence Retail Investors Joseph Johnson, University of South Carolina Clark Hampton, University of South Carolina Robin Roberts, University of Central Florida Discussant: Lauren Frederick, Cornell University

10:00am - 10:30am	Break

10:30am - 12:00pm	Concurrent Sessions 5.01: Auditing Auditing -1.8 CH Moderator: Andrew Jones, Indiana University Bloomington Wait! Don’t Tell Me: The Effect of Client Timeliness and Budget Disclosure on the Planned Extent of Testing Adam Bross, Washington State University Bernard Wong-On-Wing, Washington State University Discussant: Amy Mathews, The University of Alabama "A Fly on the Wall": Promoting Auditors' Observational Learning with Cognitive Process Modeling and Team Climate Emily Griffith, University of Wisconsin–Madison Jacqueline Hammersley, University of Georgia Allison Hickey, University of Georgia Discussant: Niki Bruno, University of South Carolina Do as I Do or I’ll Judge You: The Effects of Core Audit Teams’ Review of Centralized Audit Teams’ Work Karneisha Wolfe, University of Illinois at Urbana-Champaign Discussant: Jeremy Vinson, Clemson University 5.02: Incentives and Productivity Management Services - 1.8 CH Moderator: Jacob Andrassy, Indiana University Bloomington Meritocracy versus Egalitarianism: An Experimental Examination of Employee Training, Control over Job Tasks, and Fairness Concerns Mackenzie Feinberg, The University of Texas at Austin Eric Chan, The University of Texas at Austin Martin Wiernsperger, Cornell University Discussant: Kun Huo, Western University All for One and One for All: The Effort Effects of Employee Recognition Source in Highly Interdependent Team Tasks Dorian Lane, Wilfrid Laurier University Leslie Berger, Wilfrid Laurier University Adam Presslee, University of Waterloo Discussant: Xue Yang, Texas Tech University Profit vs. Strategy: Implications of Financial Constraints and Investment Evaluation Assumptions in Managers’ Tendency to Focus on Profits SK (Seung Kyo) Ahn, Washington State University Discussant: Victor Maas, University of Amsterdam 5.03: Management Control Systems Accounting - 1.8 CH Moderator: Victoria Fung, University of Illinois at Urbana-Champaign How Do Managers How Do Managers Delegate Illegitimate Tasks? An Examination of Factors Influencing Managers’ Task Delegations and Employees’ Responses to the Delegation Kyle (Zhiping) Mao, Texas State University Michael Majerczyk, Georgia State University Kaitlin Hudspeth, Georgia State University Discussant: Rachel Martin, Utah State University Effects of Previous Control System Strength on Subsequent Trust Wioleta Olczak, Marquette University Michael Majerczyk, Georgia State University Yu Tian, University of Central Florida Di Yang, UNSW Sydney Discussant: Kai Bauch, University of Kaiserslautern-Landau Working With Someone Who Isn’t There: The Effect of Work-From-Home Preference and Peer Input Monitoring on Workplace Collaboration Di Yang, UNSW Sydney Mandy Cheng, UNSW Sydney Sheryl Lim, UNSW Sydney Discussant: Myrna Modolon Lima, Emory University 5.04: Environmental, Social, and Governance Accounting - 1.8 CH Moderator: Hui Xu, University of North Georgia Converting the Skeptic but Losing the Faithful: An Experimental Examination of Expanding and Auditing Information in ESG Reports Rachel Lyman, The University of Texas at Austin Discussant: Ling Harris, University of Nebraska–Lincoln The Effect of CEO Gender on Investor Information Processing Deni Cikurel, DePaul University Kirsten Fanning, DePaul University Yue Hong, DePaul University Discussant: Michael Durney, University of Iowa No Good Deed Goes Unpunished: Managerial Promotion and CSR Decision Making Ta-Tung Stephanie Cheng, University of Wyoming Jason Kuang, Georgia Institute of Technology Yu Tian, University of Central Florida Suyun (Sue) Wu, The University of Texas at El Paso Discussant: Todd Thornock, University of Nebraska–Lincoln

12:00pm - 1:30pm	Awards Lunch with featured speaker Steven Kachelmeier, Thomas O. Hicks Endowed Chair in Business at The University of Texas at Austin Professor Steve Kachelmeier is the winner of this year’s ABO Lifetime Contribution Award. Steve’s original research, primarily employing the methods of experimental economics, has made tremendous contributions to scholarship and practice across many accounting subdisciplines, including auditing, managerial accounting, financial accounting, and more. His discussions and commentaries have built bridges between the experimental traditions in economics and psychology, and his mentorship has launched and propelled the careers of many very productive members of our scholarly community. In short, Steve’s influence in our field runs both deep and wide. We look forward to hearing from and honoring him.

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