Program | 2025 Accounting Behavior and Organizations Research Conference

Meeting Program

2025 ABO Research Conference
Sheraton Indianapolis City Centre
October 9-11, 2025

Thursday, October 9, 2025
1:00 pm - 6:00 pm	Doctoral Consortium
5:30pm - 7:00pm	Welcome Cocktail Reception *No food will be served
Friday, October 10, 2025
7:00am - 5:00pm	Registration
8:00am - 8:35am	Breakfast
8:35am - 10:00am	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
10:00am - 10:20am	Break
10:20am - 11:50am	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
12:00pm - 1:30pm	Lunch with Panel Discussion: ABO Notable Contribution to Behavioral Accounting Research Award Statistics - 1.2 CH Discussion of the inaugural ABO Notable Contribution to Behavioral Accounting Research Award selection, Custom Contrast Testing: Current Trends and a New Approach, published in The Accounting Review in 2018, co-authored by Ryan Guggenmos, Dave Piercey, and Chris Agoglia. The panelists will discuss the motivation for the paper and its impact on data analysis practices, and they will share their thoughts on the challenges researchers face when analyzing experimental data in accounting. There will also be an opportunity for Q&A.
1:45pm - 3:15pm	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
3:15pm - 3:45pm	Break
3:45pm - 5:15pm	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
5:30pm - 6:30pm	Meet Up Cocktail Reception *No food will be served
Saturday, October 11, 2025
7:00am - 12:00pm	Registration
7:30am - 8:45am	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
8:45am - 10:15am	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
10:15am - 10:45am	Break
10:45am - 12:15pm	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
12:15pm - 1:45pm	Lunch with Awards, with Featured Speaker Robert J. Bloomfield, Cornell University, Recipient of the 2025 ABO Lifetime Contribution Award

Meeting Program

2025 ABO Research Conference Sheraton Indianapolis City Centre October 9-11, 2025

2025 ABO Research Conference
Sheraton Indianapolis City Centre
October 9-11, 2025