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MONDAY, JUNE 16, 2025
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11:00 am – 12:00 pm ET
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Welcome to Spark!
Speaker: Cynthia R. Phillips, St. John's University and Spark Virtual Meeting Co-Chair
Plenary: How Firms are using AI and How we can Prepare our Students
Information Technology - 1.2 CH
Moderator: Wendy Tietz, Kent State University
Panelists:
Jason Guthrie, EY, LLP
Scott Vess, American Modern Insurance Group
Chris Vetter, Deloitte & Touche LLP
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12:00 pm – 12:30 pm ET
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Lunch Break
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12:30 pm – 1:30 pm ET
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Concurrent Session Tracks
1.01: Climate, Carbon, and Environmental Financial Reporting
Accounting - 1.2 CH
Moderator: Dmitri Byzalov, Temple University
When Climate Regulations Step In, Do Lenders Step Back? Evidence from State Greenhouse Gas Emission Target Adoptions
Peter Demerjian, Georgia State University
You Il Park, University of Hawaii at Manoa
Bohyun Yang, University of Oregon
Discussant: Jin Deng.The Hong Kong University of Science and Technology
The Effect of Customer Demand for Carbon Disclosures along Supply Chains
Jin Deng, The Hong Kong University of Science and Technology
Discussant: Bohyun Yang, University of Oregon
1.02: Next-Gen Learning: Teaching Accounting in a Digital Age
Information Technology1.2 CH
Moderator: Jennifer Riley, University of Nebraska at Omaha
Student Perceptions and Feelings in Online vs In Person Analytics Course
Bonnie Brown, Lipscomb University
Susan Galbreath, Lipscomb University
Discussant: Ellen Kulset, NHH Norwegian School of Economics
Teaching Audit Sampling Via A Case Using R
Ellen Kulset, NHH Norwegian School of Economics
Thomas E. McKee, East Tennessee State University
Discussant: Jennifer Riley, University of Nebraska at Omaha
Accounting Education in a Digital World: Teaching the Fundamentals Beyond the Tools In an IS Audit Course
Jennifer Riley, University of Nebraska at Omaha
Discussant: TBD
1.03: PIES Session I
Behavioral Ethics- 1.2 CH
Moderator: Dana Wallace, University of Central Florida
Free Speech Laws and Corporate Misconduct
Jaekon Jung, University of Hawaii at Manoa
Discussant: Namisha Bhattarai, Pennsylvania State University
Is Corporate Culture Related to Financial Misreporting? Evidence from Sexual Harassment Disclosures
Christiana Antwi-Obimpeh, The University of Texas at El Paso
Discussant: Dana Wallace, University of Central Florida
Towards Accountability for Artificial Intelligence
Maryam Firoozi, Carleton University
Discussant: Hanbing Xing, Longwood University
Teaching Sessions
1.04: Follow, Comment, Like, Subscribe, Share, Favorite: Student Perceptions of Social Media in Accounting Education
Accounting - 1.2 CH
Nate Chang, DePaul University
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1:30 pm - 2:00 pm ET
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Break
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2:00 pm – 3:00 pm ET
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Concurrent Session Tracks
2.01: Disclosure Dynamics and Investor Interpretation
Accounting - 1.2 CH
Moderator: Kaschia Wade, University of Kentucky
Beyond Disclosure: Social Role of Social Media
Enshuai Yu, Boston College
Sean Cao, University of Maryland College Park
Lijun Lei, The University of North Carolina at Greensboro
Susan Shu, Boston College
Discussant: Jen Chang, Central Connecticut State University
The Effect of Linguistic Text Analysis and Guidance on Investors’ Deception Detection in Corporate Disclosures
Ivy Munoko, University of Florida
Stephen Asare, University of Florida
Discussant: Enshuai Yu, Boston College
Voluntary Disclosure Following Indictments of Controlling Shareholders: Evidence from Korean Chaebols
Jen Chang, Central Connecticut State University
Yong Gyu Lee, Seoul National University
Kristian Allee, University of Arkansas
Wonsuk Ha, Chung-Ang University
Hui Dong Kim, Seoul National University
Discussant: Ivy Munoko, University of Florida
2.02: Choices That Count: Ethics, ESG, and Auditor Judgment
Accounting - 1.2 CH
Moderator: Susan Galbreath, Lipscomb University
How Do Personal Trait and Control Environment Risk Jointly Affect Novice Auditorsʼ Skeptical Attitude and Action?
Mengjiao Du, California State Polytechnic University, Pomona
Fei Kang, California State Polytechnic University, Pomona
Discussant: Li Zhang, University of Illinois at Urbana-Champaign
People or Profit—A Wedding Banquet Venueʼs Choice in the Pandemic
Li Zhang, University of Illinois at Urbana-Champaign
Chia-Hsin Hung, Ming Chuan University
Discussant: Mengjiao Du, California State Polytechnic University, Pomona
2.03: Power, Pressure, and Pioneers: Gender, Fraud, and the Legacy of Data Analytics (Accounting Behavior)
Accounting - 1.2 CH
Moderator: Kevin Hale, The University of North Carolina at Wilmington
Do Female Board Directors Deter Private Information Trading? U.S. Evidence
Md Nazmul Hasan Bhuyan, North Carolina Agricultural and Technical State University
Meena Subedi, Carroll University
Rizvana Zameeruddin, Retired
Discussant: Louella Moore, Washburn University
The Effect of Anxiety and Supervisor Pressure on Fraudulent Decision-Making of Subordinate Employees
Kevin Hale, The University of North Carolina at Wilmington
Kathryn Ivancevich, The University of North Carolina at Wilmington
Discussant: Md Nazmul Hasan Bhuyan, North Carolina Agricultural and Technical State University
W.E.B. Du Bois and Joseph A. Pierce, Sr.—Unsung Pioneers of Data Analytics
Louella Moore, Washburn University
Discussant: Kevin Hale, The University of North Carolina at Wilmington
Teaching Sessions
2.04: 12 GenAI Assignments for Introductory Accounting (and Beyond)
Information Technology- 1.2 CH
Tracie Miller, Franklin University
Wendy Tietz, Kent State University
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3:00 pm - 3:30 pm ET
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Break
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3:30 pm - 4:30 pm ET
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Concurrent Session Tracks
3.01: Forecasting Behavior and Analyst Communication
Accounting - 1.2 CH
Moderator: Benjamine Anderson, San Jose State University
Financial Reporting Quality: Does Reporting Frequency Matter?
Sam (S. M. Mahamudul) Islam, Elon University
Clark Wheatley, Florida International University
Discussant: Abdullah Kumas, University of Richmond
Information Discovery, Interpretation, and Analysis by Institutional Investors Around Earnings Announcements
Abdullah Kumas, University of Richmond
Sami Keskek, Florida State University
Discussant: Minna Yu, Monmouth University
Sentiment in Analyst Report Text and Analystsʼ Quantitative Forecasts
Minna Yu, Monmouth University
Yanglin Li, Florida International University
Zhi Wei, New Jersey Institute of Technology
Siqi Jiang, New Jersey Institute of Technology
Discussant: TBD
3.02: Governance, Oversight, and Regulatory Response
Accounting - 1.2 CH
Moderator: Annie Witte, Northeastern University
A Real Effect of Audit Committee ESG Oversight
Zhonghua Zhang, Washington State University
Jacob Jaggi, Washington State University
Spencer Young, The University of Arizona
Discussant: Wan-Ci Huang, National Cheng Kung University
Data Breaches and Corporate Governance: Implications for Internal Control
Fuzhao Zhou, Bowling Green State University
Discussant: Zhonghua Zhang, Washington State University
SEC Compensation-Related Comment Letters and Compensation Committee Member Turnover
Wan-Ci Huang, National Cheng Kung University
Ting-Chiao Huang, Monash University Clayton
Wu-Po Liu, National Cheng Kung University
Discussant: Henry Akono, University of Maine - Orono
3.03: PIES Session II
Accounting - 1.2 CH
Moderator: Meena Subedi, Carroll University
Chief Sustainability Officer Impact on Environmental, Social, and Governance Performance Measures
Nicholas Jasa, University of Nebraska at Omaha
Linh Lem, University of Nebraska at Omaha
Dongfang Nie, The University of Texas Permian Basin
Discussant: Meena Subedi, Carroll University
Firm Social Network, Information Opacity and Firm Value
Meena Subedi, Carroll University
Md Nazmul Hasan Bhuyan, North Carolina Agricultural and Technical State University
Avishek Bhandari, University of Wisconsin–Whitewater
Discussant: Haocheng Yang, University of Oklahoma
Is Lean Green? The Association Between Inventory Management Systems and Environmental Sustainability
Mahfuja Malik, Sacred Heart University
Kanwalroop K. Dhanda, Sacred Heart University
Teaching Sessions
3.04: Sparking Engagement in Your Accounting Courses
Accounting - 1.2 CH
Kimberly Church, Missouri State University
Wendy Tietz, Kent State University
3.05: Intentionally Skipped
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4:30 pm - 5:00 pm ET
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Break
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5:00 pm - 6:00 pm ET
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Concurrent Session Tracks
4.01: Corporate Behavior and Management Incentives
Accounting - 1.2 CH
Moderator: Zhonghua Zhang, Washington State University
Managerial Facial Traits and Accounting Conservatism: A Machine Learning Approach
Yujie Ma, Temple University
Sudipta Basu, Temple University
Xueming Luo, Temple University
Discussant:
Overconfident CEOs and Goodwill Impairment Decisions: Evidence from the SFAS 142 Era
Steve Garner, Tennessee Tech University
Binod Guragai, Texas State University
Ankita Singhvi, Texas A&M University–Central Texas
Discussant: TBD
Relative Performance Evaluation on CEO Compensation During Economic Downturn
Sam (S. M. Mahamudul) Islam, Elon University
Chunnan Zhang, SUNY at Plattsburgh
Discussant: Sudipta Basu, Temple University
4.02: Intentionally Skipped
4.03: Leading with Purpose: Motivating Effort from the Ground Up
Accounting - 1.2 CH
Moderator: Kaschia Wade, University of Kentucky
Framing the Goal: How a Prosocial Goal Impacts Employee Effort when Target Horizon Is Considered
Tyler Thomas, University of Waterloo
Wioleta Olczak, Marquette University
Nathan Waddoups, University of Denver
Discussant: Fengxinyi Zhao, Georgia Institute of Technology
The Effect of Tipping on Service Employee Motivation
Tyler Thomas, University of Waterloo
Adam Presslee, University of Waterloo
Wenqian Hu, University of Waterloo
Kelsey Matthews, University of Waterloo
Discussant: Kaschia Wade, University of Kentucky
The Effects of Prosocial Motive and Peer Influences on Employee Effort in Team Settings
Fengxinyi Zhao, Georgia Institute of Technology
Jason Kuang, Georgia Institute of Technology
Discussant: Tyler Thomas, University of Waterloo
Teaching Sessions
4.04: Using Technology to Engage Students in the Principles Class
Information Technology- 1.2 CH
Markus Ahrens, St. Louis Community College, Meramec
Cathy Scott, University of North Texas–Dallas
4.05: Strategies for Undergraduate and Graduate Tax Classes
Tax - 1.2 CH
Moderator: Emma J. Cole, University of Montevallo
Engaging Students in Online Graduate Tax Classes
Ann Davis, Tennessee Tech University
Mary Howard, Tennessee Tech University
Integrating a Case Study in an Undergraduate Tax Course
Emma Cole, University of Montevallo
Margaret Shackell, Ithaaca College
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TUESDAY, JUNE 17, 2025
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11:00 am – 12:00 pm ET
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Concurrent Session Tracks
5.01: PIES Session III
Accounting - 1.2 CH
Moderator: Dana Wallace, University of Central Florida
A Re-Examination of the Impact of Corporate Governance on Internal Control Quality
Dana Wallace, University of Central Florida
Huikun Wu, University of Central Florida
Cybersecurity Risk Disclosure and Financial Reporting Quality
Dina El Mahdy, Morgan State University
Denis Gracanin, Virginia Tech
Ba'aba Sule, Morgan State University
Extraterritorial Laws and the Accounting Practice
Amanda Sanseverino, Manhattan University
Daniela DePrizio, Manhattan University
Non-Disclosure Agreements, Whistleblowing, and Workplace Safety
Haocheng Yang, The University of Oklahoma
C.S. Agnes Cheng, The University of Oklahoma
Meng Li, The University of Oklahoma
5.02: Control Weaknesses and Audit Judgment
Accounting - 1.2 CH
Moderator: Peter Oh, McGill University
Consequences of Misusing the Power: Evidence from Audit Opinion Shopping Behavior
Peter Oh, McGill University
Yimeng Ao, McGill University
Yongoh Roh, McGill University
Discussant: Tara Lambert, Whitworth University
Do Key Audit Matters (KAM) Disclosure Characteristics Affect Perceived Audit Quality? Evidence from Japan
Masumi Nakashima, Bunkyo Gakuin University
Keisuke Yoshida, Bunkyo Gakuin University
Discussant: Peter Oh, McGill University
The Power of the Pen and Disclosure of Internal Control Material Weakness
Fuzhao Zhou, Bowling Green State University
Discussant: TBD
5.03: Managing What Matters: Metrics, Emissions, and Executive Focus
Accounting - 1.2 CH
Moderator: Maryam Firoozi, Carleton University
ESG Pay and Managerial Myopia
Wan-Ting Wu, University of Massachusetts Boston
Afrin Rifat, University of Massachusetts Boston
Discussant: Philip Dickemann, Karlsruhe Institute of Technology
Target Setting: Global Evidence
Vishal Baloria, University of Connecticut
Discussant: Afrin Rifat, University of Massachusetts Boston
The Allocation of Carbon Emissions via the Carbon Machine-Hour Rate: A Case Study
Philip Dickemann, Karlsruhe Institute of Technology
Niklas Letmathe, Karlsruhe Institute of Technology
Tom Potthoff, Karlsruhe Institute of Technology
Discussant:
Teaching Sessions
5.05: From Journal Entries to Virtual Journeys: Accounting in the VR Age
Information Technology- 1.2 CH
Laurie Burney, Baylor University
Kimberly Swanson Church, Missouri State University
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12:00 pm - 12:30 pm ET
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Lunch Break
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12:30 pm - 1:30 pm ET
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Concurrent Session Tracks
6.01: Nike vs Fila: A Comprehensive Financial Analysis Case Study
Accounting - 1.2 CH
Tara Lambert, Whitworth University
Richard Cloutier, Whitworth University
6.02: Technology and Innovation in the Audit Process
Information Technology - 1.2 CH
Moderator: TBD
Artificial Intelligence (AI) Investment and Internal Control Weaknesses: Evidence from AI Job Postings
Sydney Kim, California State University, Channel Islands
Discussant:
Synergy between Auditors and AI
Chih-jen Hsiao, The University of Memphis
Discussant: Sydney Kim, California State University, Channel Islands
6.03: PIES Session IV
Accounting - 1.2 CH
Moderator: TBD
CEO Early Life Disaster Experience, Risk Aversion, and Pro-Social Values: Evidence from Insider Trading
Avishek Bhandari, University of Wisconsin–Whitewater
Md Nazmul Hasan Bhuyan, North Carolina Agricultural and Technical State University
Douglas Cumming, Florida Atlantic University
Joanna Golden, The University of Memphis
ESG Scores and the State of Economy: The Case of Recessions
Siqi Fan, Southern Arkansas University
David Yang, University of Hawaii at Manoa
From Emissions to ESG: The Role of Carbon Trading in Corporate Sustainability
Liya Hou, St. Cloud State University
Troy Yao, Queensland University of Technology
Jun Hu, Hainan University
Hidden in Plain Sight: Geographic Proximity and Corporate Greenwashing
Liya Hou, St. Cloud State University
Peng Wu, Southeast University of China
Lei Tan, Southeast University of China
Teaching Sessions
6.04: Moved to 8.04
6.05: From Numbers to Assurance: Connecting the Dots Between Accounting and Auditing
Accounting - 1.2 CH
KateLynn Albers, Minot State University
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1:30 pm - 2:00 pm ET
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Break
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2:00 pm - 3:00 pm ET
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Concurrent Session Tracks
7.01: Accounting Standards, Teams, and Market Effects
Accounting - 1.2 CH
Moderator: Tendai Masaya, The Pennsylvania State University
Determinants and Consequences of Financial Accounting Teams with Prior Auditing Experience
Tendai Masaya, The Pennsylvania State University
Ce Li, The Pennsylvania State University
Edgar Rodriguez-Vazquez, Baruch College–CUNY
Discussant: Dmitri Byzalov, Temple University
Did ASU 2017-04 Change the Informativeness of The Goodwill Impairment Test?
Erika Wheeler, Southern Methodist University
Chunzi Liang, University of Wisconsin–Whitewater
Discussant:Tendai Masaya, The Pennsylvania State University
How to Use Higher Moments to Capture Accounting Constructs
Dmitri Byzalov, Temple University
Sudipta Basu, Temple University
Discussant: Erika Wheeler, Southern Methodist University
7.02: Dialogue Session
Accounting - 1.2 CH
Moderator: TBD
An Examination of Commitment in the Accounting Profession
Susan Galbreath, Lipscomb University
Han-Sheng Chen, Lipscomb University
Mark Jobe, Lipscomb University
Marcy Binkley, Vanderbilt University
Allen Jinnette, Trevecca Nazarene University
Brandon Lanciloti, Freed Hardeman University
Karen Miller, Union University
Audrey Scarlata, Middle Tennessee State University
Auditorsʼ Strategic Career Choices: Evidence from the Wuyang Bond Case in China
Huimin Chen, University of Massachusetts Lowell
Qiang Wu, The Hong Kong Polytechnic University
Qiliang Liu, Jiangxi University of Finance and Economics
Tingting He, Mcgill University
The FASBʼs 1978–1983 Extraction Project and Standards Overload: A Public Relations Nightmare
Dale Flesher, The University of Mississippi
L. Craig Foltin, Cleveland State University
Work Modality, Job Embeddedness and Intention to Stay in Public Accounting
Mary Alice Trussell, University of South Florida
7.03: Signals of Sustainability: ESG, Risk, and the Power of Disclosure (International)
Accounting - 1.2 CH
Moderator: Niklas Letmathe, Karlsruhe Institute of Technology
Controlling Shareholder Participation and Stock Price Crash Risk: Evidence from Financial Services Agreements in China
Liya Hou, St. Cloud State University
Troy Yao, Queensland University of Technology
Jun Hu, Hainan University
Discussant: Yun-Chia Yan, The University of Texas Rio Grande Valley-Brownsville
Does Corporate Social Media Information Disclosure Affect Analyst Behavior? —Text Analysis
Research Based on Weibo
Liya Hou, St. Cloud State University
Peng Wu, Southeast University of China
Jieyu Ren, Southeast University
Discussant: Avishek Bhandari, University of Wisconsin–Whitewater
The Impact of ESG Ratings on Corporate Cost of Capital and Business Risk
Yun-Chia Yan, The University of Texas Rio Grande Valley-Brownsville
Li-Chuan Chou, National Taipei University of Business
Discussant: Susan Curtis, University of Illinois at Urbana-Champaign
Teaching Sessions
7.04: Business Simulation: Bringing Basic Accounting to Life
Accounting - 1.2 CH
Rodney Sauder, Messiah College
7.05: How to Embed Sustainability in Your Financial and Management Accounting Courses
Accounting - 1.2 CH
Panelists: Matthew Sargent, University of Southern Mississippi
Naomi Soderstrom, The University of Melbourne
Susan Wolcott, Retired
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3:00 pm - 3:30 pm ET
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Break
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3:30 pm - 4:30 pm ET
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Concurrent Session Tracks
8.01: Intentionally Skipped
8.02: Market Impact and External Communication
Accounting - 1.2 CH
Moderator: Kaschia Wade, University of Kentucky
An Investigation into the Impact of Component Auditor Involvement on Analyst Forecast Accuracy
Raphael Gyabeng, Florida International University
Emily Tworoger, Florida International University
Bhargav Addepalli, Florida International University
Antoinette Smith, Florida International University
Discussant: Wenyin Li, The University of North Carolina at Charlotte
Auditing the Mark-to-Model: Evidence from Revisions of Standards in Fixed-Income Mutual Funds
Wenyin Li, The University of North Carolina at Charlotte
Brian Bratten, University of Kentucky
Quan Qi, Middle Tennessee State University
Discussant: Raphael Gyabeng, Florida International University
8.03: Issues in Tax
Tax - 1.2 CH
Moderator: TBD
Frequent CEO Turnover and Effective Tax Planning
Lin Wang, San Diego State University
Marcus Brooks, San Diego State University
Yu Li, San Diego State University
Discussant: Jack Badger, Middle Tennessee State University
Who Benefits from Detailed Income Tax Footnotes?
Jack Badger, Middle Tennessee State University
Discussant: Lin Wang, San Diego State University
Teaching Sessions
8.04: Achieving Better Student Outcomes Through Technology Usage in the Classroom
Information Technology- 1.2 CH
Karina Kasztelnik, Tennessee State University
8.05: Learning Curve Analysis with SQL Database Queries
Accounting - 1.2 CH
Nathan Garrett, West Virginia University
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4:30 pm - 5:00 pm ET
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Break
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5:00 pm - 6:00 pm ET
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Introduction: Christine Kuglin, University of Denver and Spark Virtual Meeting Co-Chair
Plenary: Longevity and Brain Health
Personal Development- 1.2 CH
Speaker: Debra Austin, University of Denver Sturm College of Law
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WEDNESDAY, JUNE 18, 2025
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11:00 am – 12:00 pm ET
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Plenary: Cultivating the Accounting Pipeline: Essential Skills and Initiatives
Accounting - 1.2 CH
Moderator: Rebecca Shortridge, University of Tennessee at Chattanooga
Panelists:
Bryant Bernal, American Accounting Association
Eshe Dotson, Plante Moran
Bette Kozlowski, KPMG
Jill Mitchell, University of Virginia
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12:00 pm – 12:30 pm ET
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Lunch Break
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12:30 pm - 1:30 pm ET
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Concurrent Session Tracks
9:01: Transparency, Risk, and Stakeholder Sensitivity
Accounting - 1.2 CH
Moderator: Zhonghua Zhang, Washington State University
Donations in the Dark
Nava Cohen, New Jersey City University
Ionela Andreicovici, ESSEC Business School
Alessandro Ghio, Laval University
Discussant: Youree Kim, Marymount University
Financial Statement Disaggregation Quality and Trade Credit
Youree Kim, Marymount University
Bo Ren, The University of Akron
Discussant: Nicholas Jasa, University of Nebraska at Omaha
Risk Disclosure and Event Impact Mitigation: Evidence from Security Breaches
Nicholas Jasa, University of Nebraska at Omaha
Discussant: Nava Cohen, New Jersey City University
9:02: Accounting in Action: Learning by Doing
Accounting - 1.2 CH
Moderator: Li Zhang, University of Illinois at Urbana-Champaign
Amboy Specialty Foods: A Cheesy Investigation
Susan Curtis, University of Illinois at Urbana-Champaign
Sarah Fulmer, California State University, Fullerton
Elena Klevsky, University of Tampa Robert Rankin, Texas A&M University–Commerce
Dimitri Yatsenko, University of Wisconsin–Whitewater
The ESG Transformation Decision in a Food Distribution Company
Rickie Chen, National Chengchi University
Li Zhang, University of Illinois at Urbana-Champaign
Anne Wu, National Chengchi University
Volunteering in Food Pantries as a Method to Understand the Underlying Financial Statements of a Not-For-Profit Organization: A Venue Based Case Study
Joseph Foy, CUNY School of Professional Studies
Susanne O’Callaghan, Pace University
Frimette Kass, CUNY Brooklyn College
Calvester Legister, John Jay College of Criminal Justice–CUNY
9.03: Decoding Deception: Insights into Fraudulent Financial Reporting (Forensics)
Accounting - 1.2 CH
Moderator: Avishek Bhandari, University of Wisconsin–Whitewater
Creation of Value in Fraud Cases: an Interdisciplinary Perspective in Accounting Education
Katie Matt, SUNY Polytechnic Institute
Lisa Berardino, SUNY Polytechnic Institute
Discussant: Stacey Ritter, Santa Clara University
Political Corruption and Financial Statement Fraud
Erlina Papakroni, Rowan University
Discussant: Katie Matt, SUNY Polytechnic Institute
The Fraud Trap: Identifying Financial Reporting Fraud Through Earnings Predictability
Stacey Ritter, Santa Clara University
Jonathan Ross, Western Kentucky University
Discussant: Erlina Papakroni, Rowan University
Teaching Sessions
9.04: Bridging the Gap: Integrating Analytics and AI in Managerial Accounting Education
Information Technology - 1.2 CH
Laurie Burney, Baylor University
Amal Said, Northern Kentucky University
9.05: Unlocking Learning: Cognitive Theory Models and Serendipity in Accounting Education
Accounting - 1.2 CH
Cognitive Theory Teaching Models and Strategies for Intermediate Accounting
Susan Galbreath, Lipscomb University
Mark Jobe, Lipscomb University
Unlocking Serendipity: A Game-Changer for Accounting Students
Marsha Huber, Retired
Elena Klevsky, University of Tampa
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1:30 pm - 2:00 pm ET
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Break
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2:00 pm - 3:00 pm ET
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Concurrent Session Tracks
10.01: Financial Reporting—Special Issues
Accounting - 1.2 CH
Moderator: Youree Kim, Marymount University
Can Machine Learning Improve Goodwill Impairment Prediction?
Yue Liu, Rutgers, The State University of New Jersey, Newark
Divya Anantharaman, Rutgers, The State University of New Jersey, Newark
Elizabeth Chuk, University of California, Irvine
Abigail Parker, The University of Texas at San Antonio
Discussant: Zeyang (Jackie) Ju, University of Kentucky
The Effect of Newspaper Entry and Exit on Firm Behavior
Vishal Baloria, University of Connecticut
Kangkang Zhang, University of Connecticut
Discussant: Enshuai Yu, Boston College
Where Thereʼs Smoke: The Role of Tax Information in SEC Enforcement
Enshuai Yu, Boston College
Susan Shu, Boston College
Ben Yost, Boston College
Xin Zheng, The University of British Columbia
Discussant: Abigail Parker, The University of Texas at San Antonio
10:02: Canceled
10.03: Canceled
Teaching Sessions
10.04: VITA as a Teaching Tool: Interdisciplinary Models and Lessons Learned
Tax - 1.2 CH
Moderator: Emma J. Cole, University of Montevallo
Enhancing the Volunteer Income Tax Assistance (VITA) Program through an Integrated Legal, Accounting, and Tax Education Model
David Dassler, University of Denver
Christine Kuglin, University of Denver
Lessons Learned from the VITA Service-Learning Course
Theresa Phipps, Slippery Rock University
10.05: Using a Tablet and Video Conferencing Software to Enhance Inclusion and Engagement in Large, In-Person Classes
Information Technology- 1.2 CH
Matthew Hinton, Toronto Metropolitan University
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3:00 pm - 3:30 pm ET
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Break
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3:30 pm - 4:30 pm ET
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Concurrent Session
11.01: Regulation, Institutions, and Policy Uncertainty
Accounting - 1.2 CH
Moderator: Sudipta Basu, Temple University
Economic Policy Uncertainty and Firm Complexity
Wilson Kang, California Polytechnic State University, San Luis Obispo
Jing Wang, California State University, Bakersfield
Discussant: Mathew Hinton, Toronto Metropolitan University
Fleeing OCC: A Run for Regulatory Arbitrage or Regulatory Expertise?
Shuai Gong, Temple University
Sudipta Basu, Temple University
Wei Wang, Temple University
Barbara Su, Temple University
Discussant:
Is the Value-Earnings Convexity Monotonic?
Steve Lim, Texas Christian University
Paul Irvine, Texas Christian University
Shin Kwon, Hanyang University
Discussant: Jing Wang, California State University, Bakersfield
11.02: Technology in the Audit Landscape and Social Connections
Information Technology- 1.2 CH
Moderator: Niklas Letmathe, Karlsruhe Institute of Technology
Cybersecurity Risk Disclosure and Audit Report Timeliness
Ba’aba Sule, Morgan State University
Dina El Mahdy, Morgan State University
Denis Gracanin, Virginia Tech
Discussant: Maryam Firoozi, Carleton University
Technological Stewards: How Partners Influence Technology Use in the Audit Landscape
Annie Witte, Northeastern University
Candice Hux, Northern Illinois University
Christine Earley, Providence College
Jay Thibodeau, University of Central Florida
Discussant: Dina El Mahdy, Morgan State University
Social Connections and Firm Operational Efficiency
Liya Hou, St. Cloud State University
Xiaozhe Gu, University of Southern Indiana
Discussant:
11.03: Intentionally Skipped
Teaching Sessions
11.04: ESG Teaching Resources: Lectures and Exercises
Accounting - 1.2 CH
Susan Galbreath, Lipscomb University
Misty Newby, Lipscomb University
11.05: Using ChatGPT for Accounting Applications
Accounting - 1.2 CH
Richard Rand, Tennessee Tech University
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4:30 pm - 5:00 pm ET
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Break
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5:00 pm - 6:00 pm ET
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Teaching Sessions
12.04: Examining Accounting Faculty Receptiveness and Preparedness for Incorporating Emerging Technologies into Their Courses
Accounting - 1.2 CH
Christie Comunale, Stony Brook University, SUNY
Jim Irving, James Madison University
Joseph Trainor, St. John’s University
12.05: Vehicle Recall Data Analysis: Advanced Visualizations with Excel
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Jennifer Cainas, University of South Florida
Wendy Tietz, Kent State University
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