Program

Friday, February 16, 2024

7:00 am - 8:00 am Breakfast
8:00 am  - 9:15 am Plenary: A Conversation with Elizabeth Seeger of the ISSB
Accounting - 1.2 CH

Welcome: Karen Osterheld, American Accounting Association
Moderator: Khrystyna Bochkay, University of Miami
Speaker: Elizabeth Seeger, Board Member, ISSB
9:15 am - 10:15 am Assurance and ESG: What is Happening and What does the Future Hold?
Auditing - 1.2 CH
Moderator: James Andrus, Franklin Templeton
Panelists:
Corinne Doughtery, KPMG
Melanie Glover, PwC
Tamara Lambert, Lehigh University
10:15 am - 10:35 am Break
10:35 am - 11:50 am Concurrent Sessions

1.01: ESG and Long-Term Strategy: The Investor Perspective
Accounting - 1.5 CH
Moderator: Mary Ellen Carter, Boston College
Panelists:
Matt DiGuiseppe, PwC
John Wilson, Calvert Research and Management

1.02: You are Going to Teach an ESG Course: Where do you Begin?
Accounting - 1.5 CH
Moderator: Joni Fisher, EY
Panelists:
Brigitte Muehlmann, Babson College
Barbara Porco, Fordham University
Kerri-Ann Sanderson, Bentley University

1.03: ESG Incentives and Managerial Myopia
Accounting - 1.5 CH
Moderator: Maria Khrakovsky, The University of Chicago

Pay Fairness, Firm Value, and the Role of Managerial Short-Termism
Bright Asante-Appiah, Lehigh University
Tamara Lambert, Lehigh University
Discussant: Maria Khrakovsky, The University of Chicago

Paying for CSR: Firm and Peer Group Effects
Maria Khrakovsky, The University of Chicago
Hristiana Vidinova, The University of Chicago
Discussant: Bright Asante-Appiah, Lehigh University

1.04: ESG Regulation and Enforcement
Accounting - 1.5 CH
Moderator: Colin Tipton, Temple University

Does Recognition Reduce Pollution? Evidence From AICPA SOP 96-1 Environmental Remediation Liabilities
Zimeng Cui, The University of Utah
Sara Malik, The University of Utah
Edward Owens, The University of Utah
Discussant: Colin Tipton, Temple University

Does Mandatory Firm Culture Regulation Impact Firm Focus on Culture?
Steven Maex, The George Mason University
Jagan Krishnan, Temple University
Jayanthi Krishnan, Temple University
Colin Tipton, Temple University
Discussant: Zimeng Cui, University of Utah

1.05 How do we Bridge the gap between Qualitative and Quantitative Metrics, Including the Science Behind  these Disclosures?
Moderator: Steve Isberg, Towson University
Panelists:
Sue Cooper, Towson University
Steven Ward, Deloitte
11:50 am - 1:15 pm Lunch and Plenary: How Academics Can Inform Climate and ESG Reporting
Accounting - 1.2 CH
Welcome: Karen Osterheld, American Accounting Association

Speaker: Nigel J. James, Securities and Exchange Commission, Office of the Chief Accountant
1:20 pm - 2:35 pm

Concurrent Sessions

2.01: Governance and Controls: COSO Provides the Roadmap for ESG Quality Reporting
Accounting - 1.5 CH

Panelists:
Paul Juras, Babson College
Barbara Porco, Fordham University
Lucia Wind, COSO

2.02: ESG/Sustainability and Tax Considerations
Accounting - 1.5 CH
Moderator: Kristen Gray, EY
Panelists:
Mike Kaercher, New York University School of Law
Aruna Kalyanam, EY
Wendy Punches, PwC

2.03: Double Materiality
Accounting - 1.5 CH
Moderator: Evan Harvey, Deloitte
Panelists:
Alexis Denis, KPMG
Matt Pelton, Deloitte

2.04: Determinants and Consequences of Greenwashing
Accounting - 1.5 CH
Moderator: Jill Weber, University of Wisconsin–Whitewater

Does Greenwashing Pay Off? Evidence from the Corporate Bond Market
Qiang Wu, The Hong Kong Polytechnic University
Nazim Hussain, University of Groningen
Shuo Wang, The University of Edinburgh
Cheng Zeng, The Hong Kong Polytechnic University
Discussant: Jill Weber, University of Wisconsin-Whitewater

Greenwashing and Cost of Equity Capital: International Evidence
Amna Chalwati, Saint Mary’s University–Nova Scotia
Samir Trabelsi, Brock University
Discussant: Qiang Wu, The Hong Kong Polytechnic University

Do Firms Use B Corporation Certification to Greenwash and Mask Unethical Behaviors? An Examination of Certified B Corporations’ Earnings Management Practices
Jill Weber, University of Wisconsin–Whitewater
Lauren Cooper, West Virginia University
Jiahui (Helen) Lu, West Virginia University
Discussant: Amna Chalwati, Saint Mary's University - Nova Scotia

2.05: ESG-Conscious Consumers
Accounting - 1.5 CH
Moderator: Mark Ma, University of Pittsburgh

Consumer Responses to the Revelation of Corporate Social Irresponsibility
Anthony Joffre, University of Miami
Hans Christensen, The University of Chicago
Emmanuel De George, University of Miami
Daniele Macciocchi, University of Miami
Discussant: Mark Ma, University of Pittsburgh

Do Consumers Vote with their Feet in Response to Negative ESG News? Evidence from Consumer Foot Traffic to Retail Locations
Svenja Dube, Baruch College–CUNY
Hye Seung Lee, Fordham University
Danye Wang, The University of Iowa
Discussant: Anthony Joffre, University of Miami

The Product Market Effect of Mandatory Corporate Social Responsibility Reporting: Evidence from International Trades
Mark Ma, University of Pittsburgh
Wenjia Yan, Nanjing University
Rencheng Wang, Singapore Management University
Discussant: Svenja Dube, Baruch College

2:45 pm - 4:00 pm

Concurrent Sessions

3.01: Update on International Standards
Accounting - 1.5 CH
Moderator: Ami Beers, AICPA
Panelists:
Khrystyna Bochkay, University of Miami and ISSB
Stephani Mason, DePaul University and AICPA Business Valuation Task Force
Matt Pelton, Deloitte
Matt Rusk, GRI

3.02: What are Young Professionals Working On?
Accounting - 1.5 CH
Moderator: Varun Jain, Miles Education
Panelists:
Trish Beltran, RSM
Abby Fahey, PwC
Minjin Yuh, KPMG

3.03: Case Studies
Accounting - 1.5 CH
Moderator: Jay Thibodeau, Bentley University

Absorption Costing and Variable Costing—How Costing Methods Could Influence Sustainability Strategies for Inventory Production
Lucy Diala, California State University, Fresno

Personal Waste Reports: A Teaching Case Designed to Introduce ESG into the Introduction to Accounting Class
Jay Thibodeau, Bentley University
Cody Hyman, Bentley University
Caitlin Landy, Bentley University

Nyiano Enterprises
Jomo Sankara, Illinois State University
Joseph Johnston, Illinois State University
Kristie Young, Illinois State University

3.04: Government-Related Issues in ESG
Accounting - 1.5 CH
Moderator: Curtis Farnsel, University of Dayton

Public Pensions and Firm Tax Avoidance
Vernan Rivera, University of Connecticut
Discussant: Detian Yang, The University of Hong Kong

Local Income Inequality and the Value of Corporate Tax Responsibility
Curtis Farnsel, University of Dayton
Erica Neuman, University of Dayton
Discussant: Vernan Rivera, University of Connecticut

Government Procurement and Corporate Commitment to Climate Change
Detian Yang, The University of Hong Kong
Omri Even-Tov, University of California, Berkeley
Guoman She, The University of Hong Kong
Lynn Linghuan Wang, The University of Hong Kong
Discussant: Curtis Farnsel, University of Dayton

3.05: Diversity Issues
Accounting - 1.5 CH
Moderator: Jennifer Joe, Virginia Polytechnic Institute and State University

Do Diversity and Inclusion Mitigate Labor Shortage During the Great Resignation?
Yucheng Yang, University of Rochester
Mark Ma, University of Pittsburgh
Congcong Li, Duquesne University
Hun Lee, The Ohio State University
Discussant: Dan Li, Universty of Miami

The Real Effects of Disclosure on Diversity: Evidence from the Canada Business Corporations Act
Ole-Kristian Hope, University of Toronto
Thomas Bourveau, Columbia University
Xingchao Gao, University of Toronto
Discussant: Emma Wang, Cornell University

The Chief Diversity Officer as a Corporate Governance Change Agent
Jennifer Joe, Virginia Polytechnic Institute and State University
Michelle Harding, Virginia Polytechnic Institute and State University
Adrienne Rhodes, The University of Iowa
Discussant: Ole-Kristian Hope, University of Toronto - Rotman School of Management

4:00 pm - 4:15 pm Break
4:15 pm - 5:30 pm Concurrent Sessions

4.01: Accelerating Sustainability Imperatives Using Technology
Information Technology - 1.5 CH
Moderator: Karen Osterheld, American Accounting Association
Panelists:
Erik Funfar, EY
Elizabeth Hobbes, EY
JP Klaffky, EY

4.02: Incorporating ESG into your Business and Accounting Courses
Accounting - 1.5 CH
Moderator: Bette Kozlowski, KPMG
Panelists:
Barbara Porco, Fordham University
Kelly Sullivan, KPMG
Kelly Ulto, Fordham University

4.03: Fully Developed Courses
Accounting - 1.5 CH
Moderator: Elizabeth Castillo, California State University, San Bernadino

Accounting for Value(s) Creation: Lessons from an Award-Winning Multiple Capitals Course
Elizabeth Castillo, California State University, San Bernardino

Business Sustainability Reporting and Analysis
Richard Sloan, University of Southern California

4.04: Dialogue Session—Environmental Issues
Accounting - 1.5 CH
Moderator: Jay Thibodeau, Bentley University

Can 'Brown' Firms Avoid Getting Stuck in the Mud: The Importance of Industry-Specific Context for Firm ESG Reputation Risk in Price Target Forecasts
Caitlin Landy, Bentley University
Noor Hashim, Lancaster University
Cody Hyman, Bentley University

Policing ESG-Washing: Evidence from the SEC Enforcement Actions on ESG-Related Issues
Lale Guler, Imperial College London
Emanuel Zur, University of Maryland

Underreport to Outperform? Corporate Carbon Emissions and Financial Performance
Yun Fan, The University of Oklahoma
Ling Zhang, The University of Oklahoma

4.05: Green Innovation
Accounting - 1.5 CH
Moderators: Ole-Kristian Hope, University of Toronto

Can We Speak Sustainability into Existence? Shareholder Engagement and Corporate Innovation Strategy
Samir Trabelsi, Brock University Oussema
El Ajel, Brock University
Discussant: Ibrahim Siraj, Long Island University-Post

Green Transition and Information Verification Costs
Ole-Kristian Hope, University of Toronto
Heng Yue, Singapore Management University
Qinlin Zhong, Renmin University of China
Discussant: Mark Evans, Wake Forest University
 
5:45 pm - 7:00 pm Reception

Saturday, February 17, 2024

7:00 am - 8:00 am Breakfast
8:00 am - 9:00 am Plenary: A Fireside Chat with Rudi Bless, Bank of America
Accounting - 1.2 CH
Moderator: Jeff Hales, The University of Texas at Austin and Board Member, ISSB

Speaker: Rudi Bless, Bank of America
9:10 am - 10:25 am

Concurrent Sessions

5.01: How Quickly Reporting is Changing and What’s Coming
Accounting - 1.5 CH
Moderator: Jeff Hales, The University of Texas at Austin and ISSB Board Member
Panelists:
Joe Allanson, Salesforce
Liz Hall, MARs
Brad Sparks, A4S

5.02: Climate Disclosure and ESG Education
Accounting - 1.5 CH
Moderator: Sanjay Banerjee, University of Alberta

“If Not Certain Be Vague” How Uncertainty about Investors’ Preferences Shapes Voluntary Climate Change Disclosure
Giulia Sargiacomo, University of Toronto
Ole-Kristian Hope, University of Toronto
Discussant: Sanjay Banerjee, University of Alberta

Voluntary Climate Disclosures: A Tale of Two Venues
Sanjay Banerjee, University of Alberta
Ailin Chen, University of Alberta
Minjia Li, The University of British Columbia
Vikas Mehrotra, University of Alberta
Rajesh Vijayaraghavan, The University of British Columbia
Discussant: Giulia Sargiacomo, University of Toronto - Rotman School of Management

Integration of Business Sustainability Education into Business and Accounting Curricula: A Global Perspective
Zabihollah Rezaee, The University of Memphis
Kenneth Lambert, The University of Memphis
James Lukawitz, The University of Memphis
Discussant: Katheryn Zielinski, Minnesota State University - Mankato

5.03: Fully Developed Courses
Accounting - 1.5 CH
Moderator: Cyndie Jeffrey, Iowa State University

Experiences of Teaching Sustainability Accounting in a Hispanic Serving Public University
Marisela Santiago-Castro, University of Puerto Rico

Integrated Sustainability Accounting and Professional Writing Graduate Class
Catherine DeHart, Gonzaga University

Sustainability, Reporting, and Accountability
Cyndie Jeffrey, Iowa State University

5.04: Digital First: The Revolution from Paper-Based ESG Reports to Digital
Accounting - 1.5 CH
Moderator: Kristine Brands, United States Airforce Academy

Panelists:
Kristine Brands, United States Airforce Academy
Mark Holtzblatt, Cleveland State University
Liv Watson, Capitals Coalition

10:25 am - 10:45 am Break
10:45 am - 12:00 pm

Concurrent Sessions

6.01: Dialogue Session–Other
Accounting - 1.5 CH
Moderator: Marvin Nipper, Friedrich-Alexander University

The Role of Policy and Innovation in Sustaining Environmental and Financial Performance
Ivy Munoko, University of Florida
Marvin Nipper, Friedrich-Alexander University
Kevin Munch, University of Florida

Global Talent, Local Impact: How H-1B Hiring Strategies are Associated with Corporate ESG Performance
Tony L. J. Linm, Rowan University
Eunju (Ivy) Lee, Rowan University

Navigating the ESG Landscape: A Blueprint for Academic Advancement
Katheryn Zielinski, Minnesota State University
Mankato Kyle Nash, Minnesota State University Mankato Chandrasekhar Valluri, Minnesota State University Mankato

6.02: Case Study and Integration of ESG/Sustainability into an Accounting Course
Accounting - 1.5 CH
Moderator: Patrick Kelly, Providence College

Driving Decarbonization at BMW
Shirley Lu, Harvard Business School

The Evolution of Cost Accounting: Integrating Sustainability and ESG Topics for the Next Generation of Accounting and Business Professionals
Patrick Kelly, Providence College


6.03: Materiality in Sustainability
Accounting - 1.5 CH
Moderator: Sue Cooper, Towson University

Accounting Firms’ Corporate Social Responsibility Activities: Determinants and Consequences
Sridhar Ramamoorti, University of Dayton
Feng Gao, Rutgers, The State University of New Jersey, Newark
Jagan Krishnan, Temple University
Muktak Tripathi, Temple University
Discussant: Paul Griffin, University of California-Davis

Do Sustainability Reports Contain Financially Material Information?
Suzanne (Burzillo) Haley, University of Southern California
Richard Sloan, University of Southern California
Matthew Shaffer, University of Southern California
Discussant: Feng Gao, Rutgers University School of Business - Newark

Materiality as a Double-Edged Sword: Real Effects of SASB Sustainability Topics
Paul Griffin, University of California, Davis
Florian Habermann, Catholic University of Eichstätt-Ingolstadt
Max Gottsche, Catholic University of Eichstaett-Ingolstadt
Frank Schiemann, University of Bamberg
Theresa Spandel, University of Hamburg
Discussant: Sue Cooper, Towson University

6.04: EY Academic Resource Center: Long-term Value and Sustainability Reporting Curriculum
Accounting - 1.5 CH
Panelists:
Sarah Cook, EY
Joni Fisher, EY

6.05: Who Pays Attention to CSR?
Accounting - 1.5 CH
Moderator: Dana Wallace, University of Central Florida

The Effect of Expected Shareholder Litigation on Corporate ESG Reporting: Evidence from a Quasi-Natural Experiment
Lijun Lei, The University of North Carolina at Greensboro
Sydney Qing Shu, Miami University
Wayne Thomas, The University of Oklahoma
Discussant: Dana Wallace, University of Central Florida

Social Media Investor Coverage of Socially Responsible Firms
Dana Wallace, University of Central Florida
Matthew DeAngelis, Georgia State University
Danya Mi, Emporia State University
James Moon, Georgia Institute of Technology
Discussant: Sydney Qing, Shu Miami University

Does ESG Superiority Matter Abroad? a Subsidiary-Level Analysis of U.S. MNCs
Ibrahim Siraj, Long Island University–C. W. Post
Amine Tarazi, University of Limoges
Amina Kamar, American University of Beirut
Iftekhar Hasan, Fordham University, University of Sydney, and Bank of Finland
Discussant: Samir Trabelski, Brock University

12:00 pm - 1:15 pm

Lunch and Plenary: ESG and Sustainability: What is Being Discussed in the Boardroom?
Accounting - 1.0 CH
Moderator: Scott Showalter, NC State University

Speakers:
Candace H. Duncan, Board Member, Discover Financial Services and Teleflex
Thomas J. Kim, Gibson, Dunn & Crutcher, LLP

1:20 pm - 2:35 pm

Concurrent Sessions

7.01: IMA ESG Resources for the Classroom
Accounting - 1.5 CH
Moderator: Susie Duong, IMA
Panelists:
Kristine Brands, United States Airforce Academy
Brigitte de Graaff, Vrije University Amsterdam
Margaret Shackell, Ithaca College

7.02: Developing Sustainability Leaders for the Future
Accounting - 1.5 CH
Moderator: Ken Witt, AICPA & CIMA
Panelists:
Cristiano Busco, Luiss Guido Carli University and University College London
Barbara Porco, Fordham University
Nadia Schwartz, Augustana College

7.03: ESG Ratings and Scores
Accounting - 1.5 CH
Moderator: Eva (Yifan) Yan, Emory University

Does the Debt Market Pay Attention to ESG Scores?
Atul Singh, Ball State University
Ben Angelo, Ball State University
Discussant: Mark Evans, Wake Forest University

ESG Ratings of ESG Index Providers Sonakshi Agrawal, Columbia University
Lisa Liu, Columbia University
Shivaram Rajgopal, Columbia University
Suhas Sridharan, Emory University
Eva (Yifan) Yan, Emory University
Teri Yohn, Emory University
Discussant: Atul Singh, Ball State University

Does ESG Information Improve the Information Quality of Credit Ratings?
Riddha Basu, The George Washington University
Aaron Yoon, Northwestern University
Jian Zhou, University of Hawaii at Manoa
Discussant: Seungju Choi, University of Miami

7.04: Integration of ESG/Sustainability into an Accounting Course
Accounting - 1.5 CH
Moderator: Susan Galbreath, Lipscomb University

Including ESG in Accounting and Data Analytics Courses by Revising Existing Assignments
Susan Galbreath, Lipscomb University
Marcy Binkley, Vanderbilt University
Timothy Creel, Lipscomb University

Incorporating Sustainability Topics into Undergraduate Auditing Course
William Thomas, Southwest Minnesota State University

Integrating UN Sustainable Development Goals into Accounting Analytics: A Freshman Accounting Seminar Module
Tony L. J. Lin, Rowan University
Jordan Howell, Rowan University


7.05: Financial Reporting and Performance
Accounting - 1.5 CH
Moderator: Nicole Holden, Boise State University

Are Socially Committed Firms More Efficient in Financial Reporting?
Mohammad Jizi, Georgia College & State University
Eddie Thomas, Georgia College & State University
Discussant: Nicole Holden, Boise State University

ESG Mergers and Acquisitions
Wei Wang, Temple University
Alice Lee, Temple University
Discussant: Cody Hyman, Bentley University

Spillover Effects of ESG Disclosure and Performance
Nicole Holden, Boise State University
Matthew Stallings, Boise State University
Discussant: Caitlin Landy, Bentley University

2:45 pm - 4:00 pm Concurrent Sessions

8.01: Best Practices of Integrating Business Sustainability and ESG Sustainability into Business and Accounting Curricula
Accounting - 1.5 CH
Moderator: Zabihollah Rezaee, The University of Memphis
Panelists:
Saeid Homayoun, University of Gavle
Brigitte Muehlmann, Babson College
Sri Ramamoorti, University of Dayton

8.02: Designing Adaptability and Resiliency in an Experiential Learning Course to Upskill Students and Uplift Communities
Accounting - 1.5 CH
Panelists:
Esther Bailey, University of California, Irvine
Saleha Khumawala, University of Houston

8.03: ESG and Corporate Governance
Accounting - 1.5 CH
Moderator: Courtney Yazzie, Clemson University

Environmental Concerns and Board Political Connection
Jun Guo, Rutgers, The State University of New Jersey, Camden
Sungsoo Kim, Rutgers, The State University of New Jersey, Newark
Jung Yeun Kim, Rutgers, The State University of New Jersey, Camden
Discussant: Sally Yorke, The Hong Kong Polytechnic University

Spillover Effects in Board Structure: Evidence from SB 826
Courtney Yazzie, Clemson University
Discussant: TBA

Where Does the Power Lie? The Female Touch on Corporate Sustainability Performance
Sally Yorke, The Hong Kong Polytechnic University
Augustine Donkor, Murdoch University
Kwadjo Appiagyei, Kwame Nkrumah University of Science and Technology
Discussant: Courtney Yazzie, Clemson University

8.04: Sustainable Supply Chains
Accounting - 1.5 CH
Moderator: Matthew Cedergren, Santa Clara University

Does Climate Change Risk Affect Corporate Disclosure Practice Along the Supply Chain? Evidence from Climate Disasters
Matthew Cedergren, Santa Clara University
Siqi Li, Santa Clara University
Yongtae Kim, Santa Clara University
Discussant: Enshuai Yu, Boston College

Do Creditors Value a Company’s Sustainable Supply Chain Management? Evidence of Sustainability Reports from Taiwan
Hsueh-Sheng Lu, National Cheng Kung University
Shih-Bin Wu, National Cheng Kung University
Chih-Chen Lee, Northern Illinois University
Hua-Wei Huang, National Cheng Kung University
Discussant: Matthew Cedergren, Santa Clara University

Regulatory Costs and Vertical Integration: Evidence from Supply Chain Disclosure Regulations
Enshuai Yu, Boston College
Discussant: Shih-Bin Wu, National Cheng Kung University

8.05: Addressing the Need to Better Track and Evaluate ESG Metrics
Accounting - 1.5 CH
Moderator: Diane Janvrin, Iowa State University
Panelists:
Ann Dzuranin, Northern Illinois University
Grant Ostler, Workiva ESG Solutions