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BRIA Forum
Accounting -1.6 CH

Moderator: Victor Maas, University of Amsterdam

Manipulating Statistics to Justify Self-Serving Recommendations
Cody Lu, University of Massachusetts Lowell
Jeremiah Bentley, The University of Oklahoma
Discussant: Xie (Jason) Kuang, Georgia Tech

Managers' Shielding of Employees from Performance Measure Noise
Jasmijn Bol, Tulane University
Alexander Brüggen, Maastricht University
Gary Hecht, University of Illinois
Spenser Seifert, Columbia College
Discussant: Michael Majerczyk, Georgia State University

Concurrent Sessions

1.01: Algorithms and AI in Auditing
Information Technology - 1.8 CH

Moderator: Jessica Buchanan, Providence College

When Peers and Chatbots Disagree: How Conflicting Advice Shapes Auditor Voice
Dongsheng Li, University of Wisconsin–Madison
Emily Griffith, University of Wisconsin–Madison
Dan Zhou, University of Illinois at Urbana-Champaign
Discussant: Lisa McLuckie, University of North Texas

Algorithm Aversion in Audit Risk Assessment: Technological Innovation and Professional Judgment Norms
Alex Johanns, University of Kentucky
Mark Peecher, University of Illinois at Urbana-Champaign
Jenny Ulla, University of Illinois at Urbana-Champaign
Discussant: Luke Barnhart, University of Massachusetts Amherst

Resisting the New: The Dual Roles of Change Aversion and Algorithm Aversion in Management Estimate Decisions
Steve Dannemiller, The University of Alabama
Bradley Bennett, University of Massachusetts Amherst
Gary Taylor, The University of Alabama
Kelsey Brasel, Ball State University
Ryan Polk, Clemson University
Discussant: Andrew Jones, Indiana University Bloomington
 

1.02: Supervisor Performance Evaluation
Management Services - 1.8 CH

Moderator: Jiahui (Helen) Lu, SUNY at New Paltz

When Do Managers Utilize AI-Generated Performance Evaluations, and Why? The Influence of Peer Norms and Feedback Consistency
Yunshil Cha, University of New Hampshire
Discussant: Garrison Nuttall, University of Central Florida

Is it Better to be Loved or Feared? The Effects of Manager Kindness and Reward Discretion on Employee Effort
Victor Maas, University of Amsterdam
Joel Wenæs Berge, NHH Norwegian School of Economics
Huaxiang Yin, Nanyang Technological University
Discussant: Kun Huo, Western University

Employee Discretion in Compensation Contracts: How Employees’ Choice to Include Equity Influences Managers Subsequent Bonus and Promotion Decisions
Mike Wynes, University of Saskatchewan
Christopher Wong, Wilfrid Laurier University
Sara Wick, Wilfrid Laurier University
Discussant: Bret Sheeley, University of Pittsburgh

1.03: Investor Judgment and Decision Making
Accounting - 1.8 CH

Moderator: Yi Luo, Ivey Business School

Icons that Mislead: The Effect of Visual Embellishments and Interactivity on Investment Judgments and Decisions
Sohee Kim, University of Missouri–Kansas City
Yibo Zhang, Miami University
Kemi Ajayi, University of Colorado Denver
Kun Liu, Henan University
Discussant: Deni Cikurel, DePaul University

Investors’ Reactions to Disclosure of Sustainability Performance: The Role of the Control Environment
Mandy Lester, Texas State University
Discussant: Leonardo Barcellos, Arizona State University

Social Media Engagement and Investor Decision Making
Asabe Danpollo, Cornell University
Discussant: Cade Cardwell, University of Massachusetts Amherst

1.04: Effects of Social Targets
Accounting - 1.8 CH

Moderator: Yelin Li, Seattle Pacific University

Do Investors React Differently to Interim Target Disclosures for Emissions Reduction Goals Depending on the Difficulty of the Target?
Robert Jennings, Sunderland
Discussant: Kathy Rupar, Georgia Institute of Technology

Paying for Diversity: How CEO Messaging Influences Employee Responses to Diversity-Based Executive Compensation
Ryan Sommerfeldt, Brigham Young University
Seung Kyo Ahn, Washington State University
Laura Wang, University of Illinois at Urbana-Champaign
Discussant: Kai Bauch, University of Kaiserslautern-Landau

Quantitative or Qualitative? The Effect of Environmental Target Type and Financial Target Attainability on Managers’ Environmental Investments
Victoria Fung, University of Illinois at Urbana-Champaign
Discussant: Myrna Modolon Lima, Emory University

Concurrent Sessions

2.01: Emerging Topics in Auditing
Auditing - 1.8 CH

Moderator: Rubaiya Huda, University of Massachusetts Amherst

It’s Complicated: Private Equity’s Relationship Status with the Attest Industry
Christy Nielson, The University of Mississippi
Jeffrey Pickerd, Brigham Young University
Nicole Donahoo, Brigham Young University
Discussant: Susan Rykowski, The University of Alabama

Artificial Intelligence and Auditing: A Bibliometric Study
Nicolas Epelbaum, Toronto Metropolitan University
Patricia Jackson Farrell, York University
Discussant: Emily Blum,Texas A&M University–College Station

How Should Auditors Communicate with Clients Remotely? The Interactive Impact of Influence Tactic and Communication Medium
Yao Yu, University of Massachusetts Amherst
Elaine Wang, University of Massachusetts Amherst
Fangfang Sun, Harbin Institute of Technology
Discussant: Kyle Broderick, Emory University

2.02: Management Accounting
Accounting - 1.8 CH

Moderator: Wenhao Zhu, Virginia Commonwealth University

Making Workplace Giving Visible: The Effects of Employee Giving Information on Prosocial Norms and Behavior
Timothy Mallon, Texas State University
Eric Chan, The University of Texas at Austin
Kyle (Zhiping) Mao, Texas State University
Discussant: Ryan Sommerfeldt, Brigham Young University

Buyers Beware: The Effect of Buyers’ Product Mix Strategy and Support Provided to Suppliers on Supply Chain Sustainability
Mandy Cheng, UNSW Sydney
Linda Chang, UNSW Sydney
Discussant: Victor Maas, University of Amsterdam

Reward Allocations in Teams: When Decision Autonomy Helps and When it Hurts
Martin Wiernsperger, Cornell University
Karl Schuhmacher, Emory University
Discussant: Ivo Tafkov, Georgia State University

2.03: Disclosures and Financial Statements
Accounting - 1.8 CH

Moderator: Robert Jennings, University of Massachusetts Amherst

Greenhushing: Unintended Consequences of Conditionally Mandatory Disclosures
Jesse Chan, Boston University
Mandy Lester, Texas State University
Discussant: Jiexin Wei, Cornell University

Disaggregating Cash Flows: The Effect of Increased Proximity and Similarity on Investorsʼ Use of the Statement of Cash Flows
Cassie Mongold, University of Illinois at Urbana-Champaign
Shannon Garavaglia, University of Pittsburgh
Richard Crandall, University of Illinois at Urbana-Champaign
Discussant: Michael Gonari, The University of Texas at Austin

Corporate Social Responsibility Information and Investorsʼ Judgments: The Role of Social Value Orientation
James Frederickson, The University of Melbourne
Jeffrey Miller, University of Notre Dame
Sandra Vera-Munoz, University of Notre Dame
Discussant: Robert Jennings, University of Massachusetts Amherst

2.04: Employee Motivation
Personnel/Human Resources - 1.8 CH

Moderator: Anish Shankar Menon, Prairie View A&M University

The Effect of Tipping on Service Employee Motivation
Wenqian Hu, University of Waterloo
Adam Presslee, University of Waterloo
Tyler Thomas, University of Waterloo
Kelsey Matthews, University of Waterloo
Discussant: Jacob Andrassy, Indiana University Bloomington

Leveling the Competition: The Impact of Tier-Based Leaderboards on Employee Motivation and Performance
Adam Bross, Auburn University
Discussant: Brian Knox, Boise State University

The Interactive Effects of Performance Information and Pro-Social Controls on Office and Remote Employees’ Effort
Joanna Andrejkow, Western University
Christopher Wong, Wilfrid Laurier University
Dorian Lane, Wilfrid Laurier University
Discussant: Fengxinyi Zhao, Georgia Institute of Technology

Concurrent Sessions

3.01: Audit Issues
Auditing - 1.8 CH

Moderator: Christy Nielson, The University of Mississippi

The Effects of Autonomy on Auditors’ Underreporting of Time
Luke Barnhart, University of Massachusetts Amherst
Christopher Agoglia, University of Massachusetts Amherst
Yoon Ju Kang, University of Massachusetts Amherst
Discussant: Elizabeth Dorries, Bentley University

Auditor Engagement: A Framework for Understanding Task and Environmental Factors Fostering Engagement
Paige Csere, Auburn University
Kathryn Kadous, Emory University
Jane Thayer, Georgia Institute of Technology
Donald Young, Indiana University Bloomington
Discussant: Kimberly Walker, Virginia Tech

Tell Me What to Do: The Advisor’s Role in Auditing Complex Estimates
Ulfert Gronewold, University of Potsdam
Philipp Wendel, University of Potsdam
Discussant: Huyen Nguyen, University of Massachusetts Amherst

3.02: Information Sharing and Helping in Organizations
Accounting - 1.8 CH

Moderator: Mandy Lester, Texas State University

Effects of Incentivizing Novelty vs. Usefulness and Idea Sharing Policies on Idea Sharing and Subsequent Collaboration
Andrew Cooney, Cornell University
Brian White, Cornell University
Xinyu Zhang, Cornell University
Discussant: McKay Jones, University of Wisconsin–Madison

An Examination of Supervisor-Subordinate Knowledge Sharing
Nicholle Kovach, Wilfrid Laurier University
Leslie Berger, Wilfrid Laurier University
Sara Wick, Wilfrid Laurier University
Dorian Lane, Wilfrid Laurier University
Discussant: Xinyu Zhang, Cornell University

Helping Others to Help Yourself: How Employees Compete Strategically for Promotions versus Bonuses
Eric Chan, The University of Texas at Austin
Yu Tian, University of Central Florida
Wioleta Olczak, Marquette University
Discussant: Martin Wiernsperger, Cornell University

3.03: Individual Differences in Financial Accounting
Accounting - 1.8 CH

Moderator: Weiqing Liu, University of Illinois at Urbana-Champaign

Investor Ethnicity and Investor Relations Responsiveness: A Field Experiment
Isaac Yamoah, University of Illinois at Urbana-Champaign
Nerissa Brown, University of Illinois at Urbana-Champaign
Mark Peecher, University of Illinois at Urbana-Champaign
Sebastian Stirnkorb, University of Amsterdam
Discussant: Jeremiah Bentley, The University of Oklahoma

The Real Effects of CEO Depression: Evidence from Corporate Investment Behavior
Charles Ham, Indiana University Bloomington
Nargess Golshan, Indiana University Bloomington
Salman Arif, University of Minnesota–Minneapolis
Brian Miller, Indiana University Bloomington
Enshuai Yu, Boston College
Discussant: Enshuai Yu, Boston College

Pitch Like a Man to Fit In? How Gender and Product Gender Congruence Affect Investors’ Decisions
Sharif Islam, Southern Illinois University Carbondale
Nusrat Farah, Southern Illinois University Carbondale
Tom Stafford, The University of Memphis
Discussant: Li Yang, University of Kentucky

3.04: Accounting Potpourri
Accounting - 1.8 CH

Moderator: Tianyi Wang, Nanyang Technological University

The Effect of Upward Feedback Processes on Audit Quality Enhancing Actions
Susan Rykowski, The University of Alabama
Richard Hatfield, The University of Alabama
Truman Rowley, University of Nevada, Las Vegas
Discussant: Allison Hickey, The University of Memphis

Do Big Prizes Attract Talent or Big Heads? The Role of Narcissism, Skill Level, and Relative Performance Information in Public and Private Tournament Choice
Brian Knox, Boise State University
Thomas Omer, University of Nebraska–Lincoln
Matthew Stallings, Boise State University
Discussant: Chaoping Li, James Madison University

Clients’ Experiences with the Audit Process: Implications for Knowledge Exchange
Jessica Buchanan, Providence College
Mary Kate Dodgson, Lehigh University
Aaron Saiewitz, University of Nevada, Las Vegas
Discussant: Dongsheng Li, University of Wisconsin–Madison

Breakfast and Research Forum
Accounting - 1.2 CH

A Good Virus—The Contagion Effect of Whistleblowing with Monetary Incentives
Yelin Li, Seattle Pacific University
Alisa Brink, Virginia Commonwealth University\

Before and After: How Pay and Work-Life Balance Affect Studentsʼ Pursuit of Public Accounting Jobs and Accountants’ Commitment to the Profession
Tolulope Okelola, Texas Tech University
Jason Schwebke, Texas Tech University
Gary Fleischman, Texas Tech University

The Effect of Environmental Affinity and Environment-Related Disclosure Nature on Investor Perceptions and Judgments
Peina Liu, Washington State University

The Unintended Consequences of National Office Consultations and Auditor Decision Attribution on Auditor Client Negotiations
Zachary Merrill, University of Massachusetts Amherst

Corner-Cutters: Personally Tax Aggressive Executives and Corporate Regulatory Violations
Enshuai Yu, Boston College
Ben Yost, Boston College

The Effect of Cohesive Presentation of Financial Statements on Analysts’ Lending Decisions
Hwee Cheng Tan, Simon Fraser University
Michael Favere-Marchesi, Simon Fraser University

Concurrent Sessions

4.01: Behavioral Effects on Auditor Judgments
Auditing - 1.8 CH

Moderator: Niki Bruno, University of South Carolina

When Do Audit Clients’ Stakeholders Prompt Auditor Leniency?
LaToya Flint, The University of Mississippi
Ben Van Landuyt, The University of Arizona
Jeremy Richardson, The University of North Carolina at Charlotte
Kendall Bowlin, The University of Mississippi
Discussant: Zachary Merrill, University of Massachusetts Amherst

The Effects of Future Identity and Utility Framing on Auditorsʼ Complex Task Performance
Allison Hickey, The University of Memphis
 

It Takes Two to Tango: The Role of Client Contribution in Shaping Audit Outcomes
Bart Dierynck, Tilburg University
Anna Gold, VU University Amsterdam
Ivan Hagenbeek, VU University Amsterdam
Christian Peters, Nanyang Technological University
Discussant: Niki Bruno, University of South Carolina

4.02: Management Accounting and Dysfunction
Accounting - 1.8 CH

Moderator: Hayden Gunnell, The University of Texas at Austin

Strategy Communication Is Prefactual Communication: Articulating Methods for Improvement Increases Internal Misreporting
Stephen Bachmann, University of Pittsburgh
Discussant: Kyle (Zhiping) Mao, Texas State University

Slowing the Rat Race: The Effects of Competitive Incentive Systems and Work-life Balance Communication on Employee Overwork
Eric Chan, The University of Texas at Austin
Eddy Cardinaels, Tilburg University
Christoph Feichter, WU Vienna University of Economics and Business
Discussant: Karl Schuhmacher, Emory University

Putting eggs in employees’ baskets: How pay dispersion and management control can work together to distort managers’ capital allocation decisions
Andrew Newman, University of South Carolina
Timothy Brown, University of South Carolina
Bryan Stikeleather, University of South Carolina
Discussant: Hayden Gunnell, The University of Texas at Austin

4.03: Drivers of Investor Judgments and Perceptions
Accounting - 1.8 CH

Moderator: Peina Liu, Washington State University

Does Shareholder Voting Influence Investors’ Judgments?
Yushi Tian, California State University, San Marcos
Christopher Agoglia, University of Massachusetts Amherst
Elaine Wang, University of Massachusetts Amherst
Discussant: Jessica Thornton, University of Illinois at Urbana-Champaign

Government Handouts or Awards? The Impact of Government Funding on Investors’ Judgments
Cade Cardwell, University of Massachusetts Amherst
Elaine Wang, University of Massachusetts Amherst
Discussant: Zheng Leitter, Nanyang Technological University

How Does Company Casting Behavior Affect Investor Perceptions?
Jiexin Wei, Cornell University
Kristina Rennekamp, Cornell University
Mani Sethuraman, Cornell University
Discussant: Scott Jackson, University of Nevada, Las Vegas

4.04: Employee Learning and Improvement
Personnel/Human Resources - 1.8 CH

Moderator: Nicko Wei, University of Illinois at Urbana-Champaign

The Effects of Performance Targets on Employee Learning
Jacob Zureich, Lehigh University
Jordan Samet, Indiana University Bloomington
Discussant: Dan Way, Villanova University

Too Much of A Good Thing: When Does Greater Performance Measurement Frequency Lead to Less Learning?
Gary Hecht, University of Illinois at Urbana-Champaign
Jongwoon Choi, University of Wisconsin–Madison
Ivo Tafkov, Georgia State University
Discussant: Ashley Sauciuc, Indiana University Bloomington

The Effect of Feedback Dimensions on Employee Performance and Willingness to Reciprocate
Kevin Veenstra, McMaster University
Xinying Hu, McMaster University
Chang Eui Yoon, McMaster University
Zhuoyi Zhao, St. Norbert College
Discussant: Benjamin Chapin, Virginia Commonwealth University

Concurrent Sessions

5.01: Fraud
Auditing - 1.8 CH

Moderator: Kollin Berski, Indiana University Bloomington

Harnessing humility: The Effects of Partner humility and Surface-Level Diversity on Auditorsʼ Fraud Brainstorming Outcomes
Kimberly Walker, Virginia Tech
Sudip Bhattacharjee, Virginia Tech
Tisha King, University of Waterloo
Discussant: Kamber Vittori, Northeastern University

Walk the Walk and Talk the Talk: Improving Auditorsʼ Fraud Detection with Coaching in a Culture of Challenge
Ashley Austin, University of Richmond
Tina Carpenter, University of Georgia
Discussant: Melissa Carlisle, Case Western Reserve University

Bound by Values: How Value Orientation Explains the Socio-Cultural Roots of Fraud
Sridhar Ramamoorti, University of Dayton
Natalia Mintchik, University of Cincinnati
Discussant: Leah Conrad, University of North Texas

5.02: Contract Framing and Employee Motivation
Accounting - 1.8 CH

Moderator: Yanran Yang, University of South Carolina

How Does Contract Frame Impact Effort Persistence?
Dan Way, Villanova University
Kazeem Akinyele, University of Wisconsin–Oshkosh
Jared Koreff, Trinity University
Discussant: Reed Dickson, The University of Arizona

A Critical Evaluation of Loss Aversion as the Determinant of Effort in Compensation Framing
James Wilhelm, Chapman University
Timothy Shields, Chapman University
Discussant: Spencer Vogrinec, University of Pittsburgh

Reevaluating Employee Effort under Bonus and Penalty Contracts
Stephen Bachmann, University of Pittsburgh
Patrick Martin, University of Pittsburgh
Donald Moser, University of Pittsburgh
Spencer Vogrinec, University of Pittsburgh
Discussant: Eric Chan, The University of Texas at Austin

5.03: Platforms and Investor Judgments
Accounting - 1.8 CH

Moderator: Ilbey Budak, University of Missouri

Platform Matters: Investor Reactions to Design Patterns on Stock Analysis Platforms
Derek Smith, The University of Iowa
Scott Asay, The University of Iowa
Scott Emett, Arizona State University
Discussant: Brian Gale, University of Washington

Investment Platform Brand Messaging and Investor Behavior
Nicole Cade, University of Pittsburgh
Alex Vandenberg, University of Pittsburgh
Kimberly Mendoza, University of Illinois at Urbana-Champaign
Shannon Garavaglia, University of Pittsburgh
Discussant: Blake Steenhoven, Queen’s University

Does the Inclusion of ESG Analysis in Analyst Reports Influence Investment Willingness? Robo-Analysts Make a Difference
Hanxu Xia, University of Massachusetts Amherst
Elaine Wang, University of Massachusetts Amherst
Christopher Agoglia, University of Massachusetts Amherst
Discussant: Lauren Frederick, Cornell University

5.04: Creativity
Management Services - 1.8 CH

Moderator: Andrew Cooney, Cornell University

The Effects of Incentivizing Crazy Ideas on Group Creativity
Nicko Wei, University of Illinois at Urbana-Champaign
Michael Williamson, University of Illinois at Urbana-Champaign
Flora Zhou, Bentley University
Bei Shi, University of Amsterdam
Discussant: Nicholle Kovach, Wilfrid Laurier University

The Impact of an AI Evaluator on Creative Idea Sharing: Evidence from an Experiment
Jasmijn Bol, Tulane University
Lisa LaViers, Tulane University
Jason Sandvik, The University of Arizona
Kyle (Zhiping) Mao, Texas State University
Discussant: Sue Yang, Texas Tech University

The Effects of Self-regarding and Others-regarding Rewards on Creativity: Behavioral and Neurological Evidence
Sue Yang, Texas Tech University
Adam Presslee, University of Waterloo
Honghong Tang, Beijing Normal University
Discussant: Andrew Cooney, Cornell University