2025 Management Accounting Section Midyear Meeting: Research Conference, IMA Doctoral Colloquium, and CGMA Teaching and Practice Symposium

January 9 - 11, 2025

Austin, TX

2025 MAS Program
Central Time Zone
Abstracts Click HERE

 

Thursday, January 9, 2025

6:00 pm-7:30 pm

Early Bird Reception

Sponsored in part by CPA Ontario’s Centre for Sustainability Reporting and Performance Management

 

Friday, January 10, 2025F

7:30 am-8:15 am
Continental Breakfast
8:30 am-10:00 am
Welcome and Plenary

 Fireside Chat with Caitlin Leibert, Vice president of Sustainability, Whole Foods and Kristy Towry, Emory University 
 

Accounting-1.8 CH

Welcome Karen L. Sedatole, Emory University

Introduction: Jeffrey Hales, University of Texas at Austin

Plenary Sponsored by UT Austin’s Global Sustainability Leadership Institute

10:00 am-10:30 am

Break

10:30 am-12:00 pm

Concurrent Sessions

1.01: Panel: How to Produce Practice Relevant Management Accounting Research Using Any Methodology
Accounting - 1.8 CH

Moderator: Shelley Li, University of Southern California

Description: The purpose of this panel discussion is to showcase how researchers can produce practice-relevant management accounting research without relying solely on field research. Panelists will highlight different methodologies (e.g., theoretical modeling, archival analysis, surveys, experiments) and share experiences on connecting their work with real-world practices.

Panelists:
Shannon Anderson, University of Southern California
Isabella Grabner, WU Vienna University of Economics and Business
Eddy Cardinaels, Tilburg University
Pablo Casas-Arce, Arizona State University


1.02: Human Capital, Investor Reactions, and Workforce Strategy
Accounting - 1.8 CH
Moderator: Khim Kelly, University of Central Florida

The Effect of Human Capital Management Disclosures on Professional Investorsʼ Valuation Decisions
Ethan Rouen, Harvard University
Lisa LaViers, Tulane University
Robert Jennings, The University of Arizona
Jason Sandvik, The University of Arizona
Discussant: Ruidi Shang, Tilburg University

The Effect of Accessibility of Status-Confirming Information on Investor Reactions to Pay Ratio Disclosure
Anish Shankar Menon, Prairie View A&M University
Discussant: Khim Kelly, University of Central Florida

Not All Human Capital Initiatives Are Equal: The Role of Initiative Type, Financial Performance, and Investor Orientation on Investor Judgments
Bret Sheeley, University of Pittsburgh
Ling Harris, University of Nebraska–Lincoln
Khim Kelly, University of Central Florida
Discussant: Ethan Rouen, Harvard University

1.03: Skills and Promotions
Accounting - 1.8 CH
Moderator:  Evelyn Intan, Goethe University Frankfurt

Does the Source of Workers’ Productive Efficiency Matter? Worker Skill and Effort Provision
Jeremy Douthit, The University of Arizona
Discussant: Victor Maas, University of Amsterdam

Do Accounting Skills and Use Drive Firm Performance? Evidence from a Field Experiment with Entrepreneurs
Sofia Lourenco, University of Lisbon
David Derichs, Aalto University
Teemu Malmi, Aalto University
Teemu Laine, Tampere University
Kati Kouhia-Kuusisto, Tampere University
Discussant: Evelyn Intan, Goethe University Frankfurt

Labor Market Competition and Measure Weighting in Job Promotion Decisions
Hayden Gunnell, Emory University
Discussant: Jonathan Gay, The University of Mississippi

1.04: Pay Transparency, Bonuses, and Financial Decisions
Accounting - 1.8 CH
Moderator: Myrna Modolon Lima, Emory University

An Experimental Examination of Pay Transparencyʼs Effects on Employee Effort and Manager Discretionary Bonus Allocations
Kun Huo, Western University
Lan Guo, Wilfrid Laurier University
Dorian Lane, Wilfrid Laurier University
Theresa Libby, University of Central Florida
Discussant: Markus Arnold, University of Bern

A Good Virus—The Contagion Effect of Whistleblowing with Monetary Incentives
Yelin Li, Seattle Pacific University
Alisa Brink, Virginia Commonwealth University
Discussant: Myrna Modolon Lima, Emory University

Paying Employees to Stay: The Influence of Retention Bonuses on Employees
Nicholle Kovach, Wilfrid Laurier University
Leslie Berger, Wilfrid Laurier University
Discussant: Mackenzie Feinberg, The University of Texas at Austin

1.05: ESG Performance and Executive Compensation
Accounting - 1.8 CH
Moderator: Thomas Keusch, INSEAD

Assessing ESG Metric Designs: Implications for ESG Outcomes and CEO Compensation
In Gyun Baek, National University of Singapore
Jeong-Hoon Hyun, Chung-Ang University
Jongwon Park, Monash University Caulfield
Discussant: Stefan Edlinger-Bach, WU Vienna University of Economics and Business

Navigating ESG Storms: ESG Incidents and Earnings-Based Incentives in CEO Compensation
Yu Flora Kuang, The University of Melbourne
Bo Qin, The University of Melbourne
Shuying Wu, The University of Melbourne
Discussant: Thomas Keusch, INSEAD

Dependent vs. Independent ESG-Performance Evaluation in Executive Compensation Contracts
Kai Moßmann, Ludwig Maximilian University of Munich
Christian Hofmann, Ludwig Maximilian University of Munich
Discussant: Jackie Zeyang Ju, University of Kentucky

1.06: Executive Leadership I
Accounting - 1.8 CH
Moderator: Daphne Hart, University of Illinois at Chicago

Family First: The Effect of CEO Children on Financial Misreporting
Markus Frank, Technical University of Munich
Peter Schaefer, Technical University of Dresden
Discussant: Amy Garman, Kansas State University

The Curse of Celebrity: The Effect of CEO Media-Induced Status on Stock Price Crash Risk
Thomas Kubick, University of Nebraska–Lincoln
Yijun Li, Erasmus University Rotterdam
Amy Garman, Kansas State University
Discussant: Daphne Hart, University of Illinois at Chicago

Are Two Chiefs Better Than One? Financial Executives and Layoffs
Vishal Baloria, University of Connecticut
Discussant: Curtis Hall, Drexel University

1.07: Value-Based Management
Accounting - 1.8 CH
Moderator: Kevin Veenstra, McMaster University

Doing Good for Whom? Mission Statements, Compensation Interdependence, and Employees’ CSR Commitment
Michele Fumagalli, Bocconi University
Eddy Cardinaels, Tilburg University
Discussant: Li Yang, University of Illinois at Urbana-Champaign

Corporate Altruistic Value: Theory, Measurement, and Evidence
Ruidi Shang, Tilburg University
Rui Xue, La Trobe University
Discussant: Kevin Veenstra, McMaster University

Value-Based Management and Technological Innovation: Empirical Evidence on the Role of Context Factors
Ivo Schedlinsky, LMU Munich School of Management
Friedrich Sommer, University of Bayreuth
Michael Wiegerling, University of Bayreuth
Discussant: Matthias Mahlendorf, Frankfurt School of Finance & Management

1.08 Teaching and Practice Concurrent Session I
Accounting - 1.8 CH
Moderator: Stephanie Poindexter, Dallas College

Amboy—A Cheesy Investigation
Dimitri Yatsenko, University of Wisconsin–Whitewater
Susan Curtis, University of Illinois at Urbana-Champaign
Robert Rankin, Texas A&M University–Commerce
Elena Klevsky, The University of Tampa
Sarah Fulmer, California State University, Fullerton

Integrating Web 3.0 in Management Accounting Education through Global Hackathons
Anju De Alwis, Ultimate Access FZ LLE
Sanjaya Kuruppu, University of South Australia

The ESG Transformation Decision in a Food Distribution Company
Li Zhang, University of Illinois Urbana Champaign
Rickie Chen, National Chengchi University
Anne Wu, National Chengchi University
 

12:00 pm-1:45 pm

Lunch; IMA Presentation and JMAR Updates

1:45 pm-2:00 pm

Break

2:00 pm-3:30 pm

Concurrent Sessions

2.01: Organizational Culture
Accounting - 1.8 CH
Moderator: Sofia Lourenco, University of Lisbon

Does a High-Performance Culture Fix the Leaky Pipeline? A Closer Examination of Performance
Management Practices
Thomas Keusch, INSEAD
Isabella Grabner, WU Vienna University of Economics and Business
Mariya Todorova, INSEAD
Discussant: Jiehang Yu, Columbia University

The Impact of Culture Consistency on Subunit Outcomes
Serena Loftus, Kent State University
Jasmijn Bol, Tulane University
Robert Grasser, University of South Carolina
Tatiana Sandino, Harvard University
Discussant: Sofia Lourenco, University of Lisbon

Can Incorporating Organizational Values in Performance Evaluations Improve their Effectiveness?
Yaxuan Chen, Cornell University
Jasmijn Bol, Tulane University
Robert Grasser, University of South Carolina
Serena Loftus, Kent State University
Tatiana Sandino, Harvard University
Discussant: Ruidi Shang, Tilburg University

2.02: Contemporary Challenges in Management Control
Accounting - 1.8 CH
Moderator: Martine Cools, KU Leuven

Internal forecasts in multi-location firms
Lindsey Gallo, University of Michigan
Eva Labro, The University of North Carolina at Chapel Hill
James Omartian, University of Michigan
Discussant: Peter Kroos, University of Amsterdam

Strategic Partner Role and Data Analytics Use in the Finance Function
Frank Verbeeten, Utrecht University
Jenna Blanche, University of Amsterdam
Peter Kroos, University of Amsterdam
Discussant: Martine Cools, KU Leuven

Emissions Target Design and Choice of Emissions Management Controls
Carolyn Deller, University of Pennsylvania
Joseph Moran, University of Pennsylvania
Shawn Kim, University of California, Berkeley
Discussant: Utz Schäffer, WHU-Otto Beisheim School of Management

2.03: Budgets, Targets, and Performance Evaluations
Accounting - 1.8 CH
Moderator: Kun Huo, Western University

Combining Target and Bonus Discretion: An Experimental Investigation
Ivo Tafkov, Georgia State University
Markus Arnold, University of Bern
Yanjia Yang, University of Bern
Discussant: Paul Black, Auburn University

The Effect of Anonymity in Upward Performance Evaluations: How Feedback Valence and Participation Basis Affect Manager Response
Bret Sheeley, University of Pittsburgh
Svenja Marsula, Ruhr-University Bochum
Todd Thornock, University of Nebraska–Lincoln
Sandra Winkelmann, Ruhr-University Bochum
Discussant: Kun Huo, Western University

Time Budget Uncertainty and Creativity
Florian Loizl, WU Vienna University of Economics and Business
Christoph Feichter, WU Vienna University of Economics and Business
Isabella Grabner, WU Vienna University of Economics and Business
Discussant: Ryan Sommerfeldt, Brigham Young University

2.04: Managerial Decision-Making and Feedback
Accounting - 1.8 CH
Moderator:  Alisa Brink, Virginia Commonwealth University

How Do Managers Delegate Illegitimate Tasks? An Examination of Factors Influencing Managers' Task Delegations and Employeesʼ Responses to the Delegation
Kyle (Zhiping) Mao, Texas State University
Michael Majerczyk, Georgia State University
Kaitlin Hudspeth, Georgia State University
Discussant: Huaxiang Yin, Nanyang Technological University

Managersʼ Feedback Provision to Employees: The Impact of Feedback Culture and Employee Performance on Feedback Scope and Feedback Content
Svenja Marsula, Ruhr-University Bochum
Thorsten Knauer, Ruhr-University Bochum
Sandra Winkelmann, Ruhr-University Bochum
Discussant: Alisa Brink, Virginia Commonwealth University

Home Is Where the Work Is: How Managersʼ Task Assignment Decisions Affect Remote Workersʼ Performance
Richard Mautz, The University of North Carolina at Wilmington
Discussant: Joanna Andrejkow, Western University

2.05: Financial Decisions and Accounting Information
Accounting - 1.8 CH
Moderator: Yihan Song, Carnegie Mellon University

Information Design with Supplemental Investment
Lin Qiu, Purdue University
Lin Nan, Purdue University
Xiaoyan Wen, Texas Christian University
Ronghuo Zheng, The University of Texas at Austin
Discussant: Joyce Tian, University of Waterloo

Financial Reporting Quality, Scale Effects, and Contract Enforcement
Hyun Hwang, The University of Texas at Austin
Eunhee Kim, Baruch College–CUNY
Discussant: Yihan Song, Carnegie Mellon University

Information Granularity, Liquidity and Cost of Capital
Lin Nan, Purdue University
Yihan Song, Carnegie Mellon University
Gaoqing Zhang, University of Minnesota–Minneapolis
Discussant: Jakob Infuehr, University of Southern Denmark

2.06: Corporate Social Responsibility
Accounting - 1.8 CH
Moderator: Andrea Pawliczek, University of Colorado Boulder

Corporate vs. Community: The Impact of Partisan Discord on Firm Performance
Yi Liang, University of Virginia
Adam Koch, UniversiVienna University of Economics and Businessty of Virginia
Discussant: Vishal Baloria, University of Connecticut

Non-Wage Benefits and Employee Sorting
Jee-Eun Shin, University of Toronto
Maximilian Margolin, RSM Erasmus University
Daniel Schaupp, Vienna University of Economics and Business
Discussant: Andrea Pawliczek, University of Colorado Boulder

Organized Labor and Corporate Social Responsibility (CSR) Reporting Quality
Sijing Wei, Creighton University
Jenny Chu, University of Cambridge
Boochun Jung, University of Hawaii at Manoa
Jiarui Zhang, California State University, Long Beach
Discussant: Yiwei Li, Harvard University

2.07: Cost Management
Accounting - 1.8 CH
Moderator: Raj Mashruwala, University of Calgary

Cost Accounting Standards and Organizationsʼ Cost Management Practices
Anthony Le, Columbia University
Sunho Yoo, Massachusetts Institute of Technology
Qingkai Dong, The Hong Kong University of Science and Technology
Discussant: Dan Weiss, Tel Aviv University

Asymmetric Cost Behavior and Corporate Environmental Commitments
Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign
Jackie Zeyang Ju, University of Kentucky
Hong Xie, University of Kentucky
Detian Yang, The University of Hong Kong
Discussant: Raj Mashruwala, University of Calgary

The Effect of Cost-Elasticity Choice on Loss Reversal
Edmond Tapero, Tel Aviv University
Dan Weiss, Tel Aviv University
Discussant: André Hoppe, KU Leuven

2.08: Teaching and Practice Concurrent Session II
Accounting - 1.8 CH
Moderator: Jennifer Cainas, University of South Florida

A Startup Company in Supply Chain Crisis Caused by Greenhouse Gas Emission Regulations
Jiahui Han, Syracuse University
Austin Chen, New York University
Li Zhang, University of Illinois at Urbana-Champaign

Suztaina Clothing Co.: Harnessing Generative AI for Data-Driven Decision-Making and Performance Management
Wendy Tietz, Kent State University
Tracie Miller, Franklin University

Using Management Accounting to Measure ESG Value Creations: A Case Study
Chueh-Hua (Amy) Lin, Soochow University
Tsai-Hu Lee, Affiliation
Anne Wu, National Chengchi University
Huaxiang Yin, Nanyang Technological University

3:30  pm-4:00 pm

Break with Research Exhibition Posters
 

Poster 1:
An Examination of International Trade and ISO 9001 Certifications in the Asia-Pacific Economic Cooperation Countries
Christopher Luchs, Ball State University
Kris Kemper, Ball State University

Poster 2:
Emerging from the Impact of COVID-19: How to Achieve Sustainable Operation through Creating Employee and Customer Value: A Case Study of HOW-DINE Hotel
Chia-Hsin Hung, Ming Chuan University
Yun-Jen Lin, Ming Chuan University


Poster 3:
Managerial Incentives to Manage Earnings and Invest to Meet or Beat Analysts' Forecasts
Jakob Infuehr, University of Southern Denmark
 
Poster 4:
Multimodal Cues of Government Disclosures and Hong Kong Stock Market Reactions
Vincent Zhuang, The Hong Kong Polytechnic University
Qile ZHU, The Hong Kong Polytechnic University
Yue Cao, PwC

 

4:00 pm-5:30 pm

Concurrent Sessions

3.01: Panel: Tools, Rules, And Risks: The Evolving Landscape of the Use of Generative AI in Management Accounting Research
Information Technology - 1.8 CH
Moderator:  Karen Sedatole, Emory University; Chair, AAA Research & Publications Committee
 

Panelists:
Benjamin Chapin, Virginia Commonwealth University
Michal Matejka, Arizona State University
Jeremy Bentley, University of Massachusetts – Amherst; Member, AAA AI Task Force  
Alisa Brink, Virginia Commonwealth University


Description: 
As artificial intelligence (AI) continues to transform the way we conduct research, it is imperative for accounting academics to stay informed and aligned with best practices. This panel will provide an overview of the various generative AI tools that are available for increasing your research productivity – which tool to use when. We will also provide an overview of the AAA’s new policy regarding the mandatory disclosure of generative AI use in research. You will gain insights into the rationale and guiding principles that drove the decision-making process by the AAA AI Task Force that shaped this policy. The discussion will include consideration of the risks associated with the use of AI in research, including the use of generative AI by PhD students. Don’t miss this opportunity to be part of the conversation shaping the future of accounting research.


3.02: Understanding Operations and Executive Compensation
Accounting - 1.8 CH
Moderator: Matthew Bamber, York University

Supplier Performance and CEO Compensation Contracts
Ronghuo Zheng, The University of Texas at Austin
Zhe (Michael) Guo, Fordham University
Meng Yan, Fordham University
Discussant: Xiaoyan Wen, Texas Christian University

The Link Between Strategic Position and Operational Control: A Field Study of a Restaurant Business
Eunbin Whang, Widener University
Discussant: Matthew Bamber, York University

Does Board Gender Diversity Reduce Excess CEO Pay? Evidence from 27 Country-Level Interventions
Dave (Young-Il) Baik, Nanyang Technological University
Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign
David Godsell, University of Illinois at Urbana-Champaign
Discussant: Xiaotao Kelvin Liu, Northeastern University


3.03: Decision-Making and Judgment in Fraud and Ethics
Behavioral Ethics 1.8 CH
Moderator: Jeremy Lill, The University of Kansas

The Effect of Anxiety and Supervisor Pressure on Fraudulent Decision-Making of Lower-Level Employees
Kevin Hale, The University of North Carolina at Wilmington
Kathryn Ivancevich, The University of North Carolina at Wilmington
Discussant: Lisa McLuckie Thain, University of North Texas

Assessing Virtual Realityʼs Influence on Honesty in Reporting
Grazia Xiong, Utah State University
David Wood, Brigham Young University
Nathan Waddoups, University of Denver
Jeffrey Pickerd,Brigham Young University
Discussant: Jeremy Lill, The University of Kansas

Remote and Corruptible? The Effect of Organizational Policies and Bonus Metric Alignment on Employeesʼ Propensity to Engage in Vendor Fraud
Joanna Andrejkow, Western University
Kevin Veenstra, McMaster University
Discussant: Richard Mautz, The University of North Carolina at Wilmington

3.04: Creativity and Incentives
Accounting - 1.8 CH
Moderator: Florian Loizl, WU Vienna University of Economics and Business

How Performance-Based Prosocial Incentives Affect Employeesʼ Creative Performance
Melissa Verniest, Ghent University
Sophie Maussen, Ghent University
Discussant: Bret Sheeley, University of Pittsburgh

Breaking the Anchor from the Process: Enhancing Creative Diversity in Human-AI  Collaborations through Prompt-Based Incentives
Shanming Liu, ESSEC Business School
Erdem Dogukan Yilmaz, INSEAD
Discussant: Florian Loizl, WU Vienna University of Economics and Business

Meaningful Work and Financial Incentives: Complements or Substitutes for Motivating Creativity?
Martin Wiernsperger, Cornell University
Gerhard Speckbacher, WU Vienna University of Economics and Business
Discussant: Shanming Liu, ESSEC Business School

3.05: Performance Management I
Accounting - 1.8 CH
Moderator:  Adrienne Rhodes, The University of Iowa

Supervisor Behavior in Times of External Performance Pressure
Matthias Mahlendorf, Frankfurt School of Finance & Management
Fan Wu, The Chinese University of Hong Kong
Wei Cai, Columbia University
Discussant: Pei Wang, University of Waterloo

Incentive and Sorting Effects of Challenging Performance Targets: Evidence from the Field
Jens Boeke, University of Münster
Martin Artz, University of Münster
Martin Holzhacker, Michigan State University
Michal Matejka, Arizona State University
Discussant: Adrienne Rhodes, The University of Iowa

Social Media Engagement as Non-Financial Indicator of Firm Performance: An Empirical Study
Atul Singh, Ball State University
Xiangpei Chen, Montana State University
Discussant: Chunlin Chen, Drexel University

3.06: Executive Compensation
Accounting - 1.8 CH
Moderator: Marina Ruseva, Lamar University

Family Ownership, CEO Stock Option Exercises, and Earnings Management
Lele Chen, San Francisco State University
Si Shen, Hubei University of Economics
Discussant: Yifan Wang, Drexel University

Only Time Will Tell? A Study of the Stewardship Value of Executive Compensation Actually Paid
Nian Lim (Vic) Lee, California State Polytechnic University, Pomona
Jianxin Gong, California State University, Fullerton
Discussant: Marina Ruseva, Lamar University

No CEO Pay for ESG-Performance?
Stefan Edlinger-Bach, WU Vienna University of Economics and Business
Discussant: Francis Ding, Virginia Tech

3.07: Employee Turnover
Accounting - 1.8 CH
Moderator: In Gyun Baek, University of Singapore

Financial Condition, Employee Satisfaction, and Turnover
Sohee Park,  Kookmin University
Jae Yong Shin, Seoul National University
Discussant: In Gyun Baek, University of Singapore

Work Culture and Employee Turnover Intention
Sohee Park,  Kookmin University
Jae Yong Shin, Seoul National University
Jimin Yeom, Seoul National University
Discussant: Melissa Martin, University of Illinois at Chicago

Predicting Voluntary Employee Turnover Using Machine Learning: The Surprising Efficacy of a Simple Logit Model Based on Common Employee Characteristics
Bin Ke, National University of Singapore
Houyuan Li, Wuhan University
Qingyuan Li, Wuhan University
Fiona Wang, National University of Singapore
Discussant: Yasheng Chen, Xiamen University

3.08: Teaching and Practice Concurrent Session III
Accounting - 1.8 CH
Moderator: Jennifer Cainas, University of South Florida

Actively Engaging Learners Online
Julia Frink, Tarrant County College

Leveraging Learning Science to Enhance Your Accounting Course
Christine Denison, Iowa State University

The Upcycled Bag Company Cases: Step-by-Step Excel Pivot Table Tutorials for Introductory Accounting
Jennifer Cainas, University of South Florida
Wendy Tietz, Kent State University
Rachel Gambol, The University of Tampa

6:00 pm-7:30 pm

Reception

Saturday, January 11, 2025

7:30 am-8:30 am

Continental Breakfast

8:30 am-10:00 am

Concurrent Sessions

4.01: Artificial Intelligence
Information Technology - 1.8 CH
Moderator:  Henri Teittinen, University of Eastern Finland

The Impact of “Artificial Intelligence Members” on Employee Performance and Team Commitment
Yasheng Chen, Xiamen University
Ruyi Jie, Affiliation
Zhuojun Wu, Xiamen University
Discussant: Di Yang, University of Western Ontario

Improving Inventory Management Quality with Reinforcement Learning: AI versus Human Decision- Making
Xin Xu, Sun Yat-sen University
Yasheng Chen, Xiamen University
Discussant: Henri Teittinen, University of Eastern Finland

Employer and Employee Responses to Generative AI: Early Evidence
Wei Cai, Columbia University
Philip Berger, The University of Chicago
Lin Qiu, Purdue University
Xinyi Shen, Stanford University
Discussant: Joseph Moran, University of Pennsylvania

4.02: Sharing
Accounting - 1.8 CH
Moderator: Steven Salterio, Queen’s University

Sharing Knowledge for Profit or for the Greater Good: The Effects of Task Objective, Relative Performance and Rankings
Mandy Cheng, UNSW Sydney
Wei Chen, UNSW Sydney
Discussant: Flora Zhou, Bentley 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: Steven Salterio, Queen’s University

Shared Social Context and Incentive Contract Complexity: Evidence from the Bonus Allocation Practice of a Hospital
Nan Jiang, Pompeu Fabra University
Jizhang Huang, Shanghai University of Finance & Economics
Yujie Lei, Shanghai University of Finance & Economics
Jianjun Zhou, Shanghai School of Finance & Economics
Discussant: Shuying Wu, The University of Melbourne

4.03: Prosocial Behavior and Fairness
Accounting - 1.8 CH
Moderator: Jacob Zureich, Lehigh University

Egalitarianism versus Meritocracy: When is it Fairer to Train Low-Performing versus High- Performing Employees?
Eric Chan, The University of Texas at Austin
Mackenzie Feinberg, The University of Texas at Austin
Martin Wiernsperger, Cornell University
Discussant: Jongwoon Choi, University of Wisconsin–Madison

Does Attitude Matter? The Effects of Incentives and Employeesʼ Environmental Attitude on Work- Related Carbon Reduction Behavior
Xian Huang, University of Science and Technology of China
Yasheng Chen, Xiamen University
Meirong He,  Xiamen University
Discussant: Jacob Zureich, Lehigh University

The Effect of Input-Oriented Performance Reporting on Cross-Functional Team Membersʼ Collaborative Effort
Ivo Tafkov, Georgia State University
Gary Hecht, University of Illinois at Urbana-Champaign
Jeremy Lill, The University of Kansas
Axel Schulz, La Trobe University
Discussant: Xinyu Zhang, Cornell University

4.04: ESG Topics
Accounting - 1.8 CH
Moderator: Carolyn Deller, University of Pennsylvania

Is it Safer to Work in Firms with Higher CEO Pay Ratios?
Shihui Fan, Central Connecticut State University
Yan Zhou, Ohio Northern University
Ziyi Chen, Kent State University
Discussant: Pu Gu, Boston College

The Power of Supplierʼs ESG Performance: The Relationship between Customer Concentration and Firm Performance
Chia-Ling Lee, National ChengChi University
Joanna L. Ho, University of California, Irvine
Anne Wu, National Chengchi University
Discussant: Carolyn Deller, University of Pennsylvania

Social and Financial Incentives and Labor Cost Management: The Case of Credit Unions
Curtis Hall, Drexel University
Mei Cheng, The University of Arizona
Yifan Wang, Drexel University
Discussant: Edmond Tapero, Tel Aviv University

4.05: Career Concerns
Auditing - 1.8 CH
Moderator: Kaschia Wade, University of Kentucky

Audit Job Vacancy Duration
Xiaotao Kelvin Liu, Northeastern University
Joanna Golden, The University of Memphis
Discussant: Sabrina Salome, Virginia Tech

Task Structure and Burnout of Early-Career Auditors
Bright (Yue) Hong, DePaul University
Amy Kristof-Brown, The University of Iowa
Jing Wang, The University of Iowa
Discussant: Xue Yang, Texas Tech University

Management Control in Hybrid Contexts: The Role of Peer Monitoring for Telecommutersʼ Career Prospects
Tanja Schiffner, WU Vienna University of Economics and Business
Isabella Grabner, WU Vienna University of Economics and Business
Markus Wabnegg, WU Vienna University of Economics and Business
Discussant: Melanie Feldhues, Copenhagen Business School

4.06: Feedback and Framing
Accounting - 1.8 CH
Moderator: Timothy Mallon, Texas State University

Textual Feedback as a Control Mechanism: Evidence from Patient Comments
Shelley Li, University of Southern California
Carolyn Deller, University of Pennsylvania
Henry Eyring, Duke University
Lorien Stice-Lawrence, University of Southern California
Discussant: Mina Pizzini, Texas State University

You Gotta Do Better, But I Feel You! The Effects of Empathetic Messages and Performance Goal Specificity on Task Performance and Misreporting
Jiahui (Helen) Lu, SUNY at New Paltz
Discussant: Timothy Mallon, Texas State University

A Critical Evaluation of Loss Aversion as the Determinate of Effort in Compensation Framing
James Wilhelm, Chapman University
Timothy Shields, Chapman University
Discussant: Ashely Sauciuc, Indiana University Bloomington

4.07: Cost and Expenditure
Accounting - 1.8 CH
Moderator: Ronghuo Zheng, The University of Texas at Austin

Cost Uniqueness and Tax Avoidance
Raj Mashruwala, University of Calgary
Hsihui Chang, Drexel University
Yingwen Guo, The Hong Kong Polytechnic University
Ye Wang, Toronto Metropolitan University
Discussant: Ginger Scanlon, The University of North Carolina at Chapel Hill

Quiet Investment: Overconfident CEOs and Capex Guidance
Abhishek Ramchandani, University of Hawaii
Il Sun Yoo, University of Hawaii
Discussant: Ronghuo Zheng, The University of Texas at Austin

Prescription for Savings? Disclosure in the Drug Market
Ginger Scanlon, The University of North Carolina at Chapel Hill
Discussant: Susanna Gallani, Harvard University

4.08: Performance in Teams
Accounting - 1.8 CH
Moderator: Ziyi Chen, Kent State University

Driving Fluid Teamsʼ Performance: Evidence from Operating Room Turnover
Ewelina Forker, University of Wisconsin–Madison
Susanna Gallani, Harvard University
Karen Sedatole, Emory University
Discussant: Sangmok Lee, Rowan University

Individual Consequences of Joining Cross-Departmental Teams: Perspectives from Multitasking and Learning
Yiwei Li, Harvard University
Discussant: Ziyi Chen, Kent State University

The Role of Collective Pay-for-Performance in Incentivizing Top Management Teams
Melissa Martin, University of Illinois at Chicago
Sebastian Firk, University of Groningen
Paula Dirks, University of Groningen
Alexander van Slooten, University of Groningen
Discussant: Ewelina Forker, University of Wisconsin–Madison

4.09: Teaching and Practice Concurrent Session IV
Accounting - 1.8 CH
Moderator: Jennifer Cainas, University of South Florida

Assessing the Strategic Resilience of Business Models with a Management Accounting Tool: SO Scorecard
Keng-Ming Tien, Shippensburg University of Pennsylvania
Anne Wu, National Chengchi University

Earnings Quality Vs. Earnings Management: A Matter of Accountants Judgement
Sandria Stephenson, Georgia College & State University

Systems Thinking for Management Accounting: A Small Business Case Study
Todd White, The University of North Carolina at Pembroke
Scott Cohen, The University of North Carolina at Pembroke
Stewart Thomas, The University of North Carolina at Pembroke

10:00 am-10:30 am

Break with Research Exhibition Posters
 

Poster 1:
Path of Business Model innovation in Digital Age: A Study Based on Structural Equation Model
Xiaomei Guo, Xiamen University
Yujia Miao, Xiamen University


Poster 2:
Show Me the Carbon: Extending Corporate Carbon Accounting with Inherent Emissions
Niklas Letmathe, Karlsruhe Institute of Technology
 
Poster 3:
The Impact of Ownership and Control on Capital Expenditure in Business Group Affiliates
Cheng Jen Huang, National Chengchi University
Anne Wu, National Chengchi University
Jun Shao, Shanghai Lixin University of Accounting and Finance
Wai Fong Boh, Nanyang Technological University


Poster 4:
The Substitution Effect of R&D Capability Concentration and Accumulated Knowledge on Product Innovation Performance
Chia-Hsin Hung, Ming Chuan University

Poster 5:
The Effect of Multiple RPI Feedback on Performance
Sho Hayakawa, University of Marketing and Distribution Sciences
Tomohiro Sakuma, Kobe University
Eiichiro Suematsu, Saitama University
Hiroshi Miya, Kobe University

10:30 am-12:00 pm

Concurrent Sessions

5.01: Panel: Resilience in International Research Collaboration
Accounting - 1.8 CH
Moderator:  David Hendrik Erkens, China Europe International Business School; AAA/MAS International Committee
 

Panelists:
David Bedford, University of Technology Sydney
Clara Chen, University of Illinois Urbana-Champaign
Isabella Grabner, Vienna University of Economics and Business

Description:
In today’s interconnected academic landscape, international collaborations are on the rise and are essential for sparking new ideas and breakthroughs. However, such collaborations come with unique challenges that require resilience. This conversational panel will delve into the value of international collaborations, key factors to consider when forming them, and the critical role of resilience in enabling research teams to overcome challenges, harness cultural diversity as a strength, and maintain productivity. Panelists will share practical strategies for building strong, resilient international research teams, bridging theory and practice, and fostering trust and clear communication. Whether you are an experienced leader of international projects or just starting to navigate global partnerships, this session will offer firsthand experiences, practical insights, and thoughtful perspectives on the opportunities and challenges of cross-border collaboration.
 


5.02: Management Control Systems
Accounting - 1.8 CH
Moderator: Daniel Schaupp, Vienna University of Economics and Business

Stuck in the Middle: Middle Manager Power and the Effects of Management Control Practices on Role Outcomes
David Bedford, University of Technology, Sydney
Roland Speklé, Nyenrode Business University
Sally Widener, Clemson University
Discussant: Daniel Schaupp,  Vienna University of Economics and Business

Effects of Previous Control System Strength on Subsequent Trust
Michael Majerczyk, Georgia State University
Wioleta Olczak, Marquette University
Yu Tian, University of Central Florida
Di Yang, University of Western Ontario
Discussant: Jeremy Douthit, The University of Arizona

Behind the Wheel: Managers’ Influence on Management Control Systems In SMEs
Mary Valdes, Catholic University of the North
Henri Teittinen, University of Jyvaskyla
Discussant: Eunbin Whang, Widener University


5.04: Performance Management 2
Accounting - 1.8 CH
Moderator: Wenxin Wang, Harvard University

Measuring Organizational Capital
Wei Cai, Columbia University
Andrea Prat, Columbia University
Jiehang Yu, Columbia University
Discussant: Maximilian Margolin, RSM Erasmus University

Financial Education, Employee Mental Health, and Employer Productivity
Ilona Bastiaansen, University of Notre Dame
Vishal Baloria, University of Connecticut
Discussant: Wenxin Wang, Harvard University

Information Access Frequency and Managerial Performance
Joseph Moran, University of Pennsylvania
Discussant: Wei Cai, Columbia University

5.05: Disclosure
Accounting - 1.8 CH
Moderator: Hojun Seo, Purdue University

Top Management Team Composition and Risk Factor Disclosures
Shan Wang, Loyola Marymount University
Cristina Bailey, The University of New Mexico
Josh Filzen, Boise State University
Shan Wang, Loyola Marymount University
Discussant: Majid Bouresli, The University of Utah

Proprietary Costs and Divisional Transparency
Victor Schauer, Ludwig Maximilian University of Munich
Christian Hofmann, Ludwig Maximilian University of Munich
Nina Schwaiger, Ludwig Maximilian University of Munich
Discussant: Hojun Seo, Purdue University

How Executive Turnover Affects Earnings Announcement Disclosure Content and Formatting Choices
Jeremiah Bentley, University of Massachusetts Amherst
Lars Knorren, Tilburg University
Mate Szeles, Tilburg University
Discussant: Hari Ramasubramanian, Frankfurt School of Finance & Management

5.06: Strategy and Investment Decisions
Accounting - 1.8 CH
Moderator: Hayden Gunnell, Emory University

Profit vs. Strategy: Capital Budgeting Processes Under Financial Constraints and Shifts of Focus from Expected Returns to Strategies Using Real Options
Seung Kyo Ahn, Washington State University
Discussant: Victoria Fung, University of Illinois at Urbana-Champaign

Combative or Supportive? The Effects of Mission and Performance Reporting Framing on Exploration Decisions in Nonprofit Organizations
Li Yang, University of Illinois at Urbana-Champaign
Discussant: Hayden Gunnell, Emory University

5.07: Governance
Accounting - 1.8 CH
Moderator: Shelley Li, University of Southern California


Nonprofit Board Busyness and Performance
Daniel Neely, University of Wisconsin–Milwaukee
Xiaoting Hao, University of Wisconsin–Milwaukee
Discussant: Shelley Li, University of Southern California

Fare Enough? Private Communications with Proxy Advisors: Evidence from Taxi Rides between Public Companies and ISS in New York City
Melissa Martin, University of Illinois at Chicago
Jason Chen, University of Illinois at Chicago
Discussant: Leah Baer, University of Missouri

5.08: Human-AI Collaboration and Perceptions
Information Technology - 1.8 CH
Moderator: Oleksandr Kondrachuk, University of Central Florida
 

Do Algorithms Make Evaluators Harsher?
Jacob Zureich, Lehigh University
Eddy Cardinaels, Tilburg University
Discussant: Oleksandr Kondrachuk, University of Central Florida

I Am No Human After All—Receiving Negative Feedback from AI versus Humans
Christoph Hoerner, Tilburg University
Florian Elsinger, RSM Erasmus University
Discussant: Christopher Feichter, WU Vienna University

5.09: Teaching and Practice Concurrent Session V
Information Technology - 1.8 CH
Moderator: Jennifer Cainas, University of South Florida

ED Talks
An Accounting Capstone Course Emphasizing Soft Skills
Christine Denison, Iowa State University


Promoting Accounting Careers Through Assignments
Julia Frink, Tarrant County College

Teaching and Using Generative AI (Ethically!) in Accounting Communication
Christine Denison, Iowa State University

Using the Five Steps Decision Making Process to Develop Exam Prep Strategies and Goals
Sandria Stephenson, Georgia College & State University

Principles Bootcamp Insights: Best Practices in Teaching Managerial Accounting
Amal Said, Northern Kentucky University 

12:00 pm-1:45 pm

Lunch; AICPA Presentation and Awards, Midyear Meeting Best Paper Award, JMAR Best Paper Award, Lifetime Achievement Award

1:45 pm-2:00 pm

Break

2:00 pm-3:30 pm

Concurrent Sessions

6.01: Relative Performance Evaluation - Room change to Zlotnik Salon 6
Accounting - 1.8 CH
Moderator: Chueh-Hua (Amy) Lin, Soochow University

Relative Performance Evaluation and the Level Playing Field
Lin Qiu, Purdue University
Tim Baldenius, Columbia University
Jing Li, The University of Hong Kong
Discussant: Jonathan Bonham, University of Illinois at Chicago

How Do Reference Group Size and Relative Performance Incentives Affect Employee Effort?
Timothy Mallon, Texas State University
Discussant: Chueh-Hua (Amy) Lin, Soochow University

The Impact of Tier-Based Leaderboards on Employee Motivation and Performance
Adam Bross, Washington State University
Discussant: Karl Schuhmacher, Emory University

6.02: Employee Compensation Contracts
Accounting - 1.8 CH
Moderator: Yiying Chen, The University of Texas at Austin

Selection, Succession and Sabotage
Hashim Zaman, Harvard University
Peiran Xiao, Boston University
Discussant: Vic Anand, University of Illinois at Urbana-Champaign

Contracting on Aggregated Accounting Estimates
Jonathan Bonham, University of Illinois at Chicago
Amoray Riggs-Cragun, The University of Chicago
Discussant: Yiying Chen, The University of Texas at Austin

Enforcement Policy, Disclosure Regulation, and Investment Efficiency
Yiying Chen, The University of Texas at Austin
Discussant: Lin Qiu, Purdue University

6.03: Incentives, Effort, and Task Strategies
Accounting - 1.8 CH
Moderator:  Fabien Ize, University of Bern

Conscientiousness, Incentives, and Task Strategies
Evelyn Intan, Goethe University Frankfurt
Sara Bormann, Johann Wolfgang Goethe University
Michael Kosfeld, Goethe University Frankfurt
Anna Rohlfing-Bastian, Goethe University Frankfurt
Discussant: Michael Majerczyk, Georgia State University

Dual-Tasking in the Workplace: The Role of Incentives and Social Presence
Michael (Tao) Hu, Monash University Caulfield
Kristian Rotaru, Monash University
John Chi Wa Ko, Monash University Caulfield
Dennis Fehrenbacher, Monash University Caulfield
James Sewell, Monash University
Discussant: Fabien Ize, University of Bern

Its Not All Fun and Games: The Effects of Gamification on Employee Adaptivity
Eric Chan, The University of Texas at Austin
Mackenzie Feinberg, The University of Texas at Austin
Discussant: Andrew Newman, University of South Carolina

6.04: Social and Psychological Influences on Performance
Accounting - 1.8 CH
Moderator: Fengxinyi (Doris) Zhao, Georgia Institute of Technology

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

Does Group Identity Hinder Employee Learning?
Ruidi Shang, Tilburg University
Ajanee Ranasinghe, Tilburg University
Discussant: Fengxinyi (Doris) Zhao, Georgia Institute of Technology

Narcissism and Supervisor Sabotage of Subordinates
Stacey Whitecotton, Arizona State University
Eric Johnson, University of Wyoming
Phil Reckers, Arizona State University
Discussant: Joel Wenæs Berge, NHH Norwegian School of Economics

6.05: Executive Leadership 2
Accounting - 1.8 CH
Moderator:  Atul Singh, Ball State University

Investorsʼ Perception of CEOʼs Legal Expertise: Evidence from Cost of Equity Capital
Rachana Kalelkar, University of Houston–Victoria
Qiao Xu, University of Houston–Victoria
Lele Chen, San Francisco State University
Jiali Luo, HEC Montreal
Discussant: Alexander van Slooten, University of Groningen

CEO Locality and Tax Avoidance
Seungbin Oh, University of Wisconsin–Eau Claire
Ahrum Choi, Sungkyunkwan University
Sohee Park, Kookmin University
Batjargal Bolor-Erdene, Seoul National University
Discussant: Atul Singh, Ball State University

Should I Stay or Leave? Employee Disapproval and CEO Departure
Hojun Seo, Purdue University
Jaewoo Kim, University of Oregon
Yucheng Yang, University of Rochester
Discussant: Nan Jiang, Pompeu Fabra University

6.06: Information Environment
Accounting - 1.8 CH
Moderator: James Cannon, Utah State University

From Data to Insights: Small Entity Patent Disparity and Public Data Visualization
In Gyun Baek, National University of Singapore
Ben Charoenwong, INSEAD
Yupeng Lin, National University of Singapore
Discussant: Matthew Evans, The University of Alabama

All That Glitters Is Not Gold: Identifying When Internal Information Quality Does and Does Not Help Competitive Advantage
Adam du Pon, Georgia Southern University
Hari Ramasubramanian, Frankfurt School of Finance & Management
Alan Mackelprang, Georgia Southern University
Discussant: James Cannon, Utah State University



6.07: Framing and Design
Accounting - 1.8 CH
Moderator: Jeremiah Bentley, University of Massachusetts Amherst


Incentive Framing Effects on Judgments and Decisions About an Unknown State
Bright (Yue) Hong, DePaul University
Timothy Shields, Chapman University
Discussant: Nathan Mecham, Christopher Newport 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: Jeremiah Bentley, University of Massachusetts Amherst

Using Large Language Models to Explore Contextualization Effects in Economics-Based Accounting Experiments
Victor Maas, University of Amsterdam
Joachim Gassen, Humboldt University of Berlin
Fikir Edossa, Humboldt University of Berlin
Discussant: Martin Wiernsperger, Cornell University

6.08: JMAR Forum
Accounting - 1.8 CH
Moderator: TBD

The Effects of Public RPI and Public Goals on Performance
Seung Kyo Ahn, Washington State University
Jongwoon Choi, University of Wisconsin–Madison
 Dimitri Yatsenko,  University of Wisconsin–Whitewater
Discussion by Theresa Libby, University of Central Florida


 “Go Easy On Me!” Supervisor Discretion in Target Setting after Managerial Turnover
Mathilde Verschaeve, KU Leuven
Eddy Cardinaels, Tilburg University 
Dieter Smeulders, Open University of the Netherlands
Alexandra Van den Abbeele, KU Leuven
Discussion by Adam Presslee, University of Waterloo
 

Team Norms, Performance Information Distribution, and Employee Preferences for Individual Performance Targets 
Melanie L. Feldhues, Copenhagen Business School
Henri C. Dekker, VU University Amsterdam
Discussion by Adam Presslee, University of Waterloo

Presentation by Matthias Mahlendorf Focusing on New Trends in Target Setting