Preliminary Agenda
Friday, March 28, 2025 |
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| 7:00 AM - 8:00 AM | Continental Breakfast |
| 8:00 AM - 9:15 AM | Plenary: AI, Governance and the Focus of the Board Accounting - 1.0 CH Introductions and Welcome: Karen Osterheld, American Accounting Association Moderator: Erik Causey, KPMG Panelists: Chris Anstine, KPMG Corinne Dougherty, KPMG |
| 9:15 AM - 10:15 AM | Panel: Shifting Focus: State-Led Climate Action Driving Corporate Disclosure in the U.S. Accounting - 1.0 CH Moderator: Mary Ellen Carter, Boston College Panelists: Matt Pelton, Deloitte & Touche LLP Steven Ward, Deloitte & Touche LLP |
| 10:15 AM - 10:35 AM | Break |
| 10:35 AM - 11:50 AM | Concurrent Sessions 1.01: Panel: Measuring the Local and Global Impact of Corporate Social Responsibility Accounting - 1.5 CH Moderator: Dina El Mahdy, Morgan State University Panelists: Majid Behravan, Morgan State University Dina El Mahdy, Morgan State University Denis Gracanin, Virginia Tech Rachel Soloveichik, U.S. Bureau of Economic Analysis 1.02: Integration of Sustainability into Accounting Courses I Accounting - 1.5 CH Moderator: Valentina Zamora, Seattle University A Case Using STARS to Develop Sustainability Literacy in a Graduate Accounting Course Valentina Zamora, Seattle University Integrating the Study of ESG into a Graduate Management Accounting Course Lana Becker, East Tennessee State University 1.03: Corporate Governance and Internal Controls Accounting - 1.5 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 Discussant: Hong Xie, University of Kentucky Dare to Say No? Externalities of Employee Employment Protection on Financial Misreporting Hong Xie, University of Kentucky Jackie Zeyang Ju, University of Kentucky Chan Li, The University of Kansas Discussant: Dana Wallace, University of Central Florida 1.04: AI, Text Analysis, and Disclosures Accounting - 1.5 CH Moderator: Ivy Munoko, University of Florida A Machine Learning and Artificial Intelligence Sentiment Analysis Of ESG Disclosures John Davis, University of South Alabama Amelia Baldwin, University of South Alabama Discussant: Ivy Munoko, University of Florida Healing the Wounds of Survivors: The Role of Disclosure Tone after Mass Layoffs Keehea Moon, The George Washington University Hyun Jung Rim, The George Washington University Discussant: John Davis, University of South Alabama 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: Patrick Kelly, Providence College |
| 11:50 AM - 1:15 PM | Lunch with Panel: Standard Setting and Regulatory Update Accounting - 1.0 CH Panelists: Khrystyna Bochkay, University of Miami Chris Hagler, Impact Pathways, CEO Jeffrey Hales, The University of Texas at Austin and Board Member, ISSB |
| 1:20 PM - 2:35 PM | Concurrent Sessions 2.01: Panel: Building Competencies for Emerging Controllership Roles Accounting - 1.5 CH Moderator: Paul Juras, Babson College Panelists: Rich Brady, Society of Defense Financial Management Brigitte de Graaff, Vrije University Amsterdam Travis Willard, Institute of Management Accountants 2.02: Integration of Sustainability into Accounting Courses II Accounting - 1.5 CH Moderator: Patrick Kelly, Providence College The Evolution of Cost Accounting: Integrating Sustainability and Environmental, Social and Governance (ESG) Topics for the Next Generation of Accounting and Business Professionals Patrick Kelly, Providence College Ways to Easily Integrate ESG Concepts into Introductory Accounting Classes Wendy Tietz, Kent State University 2.03: Corporate Strategy, Climate, and Sustainability Accounting - 1.5 CH Moderator: Abbie Sadler, University of Richmond An ESG SPAC-tacle: Comparing Disclosure and Performance with Traditional IPO Firms Abbie Sadler, University of Richmond Robert Pawlewicz, University of Richmond Discussant: Sonakshi Agrawal, Columbia University Asymmetric Cost Behavior and Corporate Environmental Commitments Jackie Zeyang Ju, University of Kentucky Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign Hong Xie, University of Kentucky Detian Yang, The University of Hong Kong Discussant: Abbie Sadler, University of Richmond Follow the Money: Are Severe Weather Events Value Relevant? Sonakshi Agrawal, Columbia University Lisa Liu, Columbia University Shivaram Rajgopal, Columbia University Discussant: Jackie Zeyang Ju, University of Kentucky 2.04: ESG Reporting Risks Accounting - 1.5 CH Moderator: Nadra Pencle, Ball State University ESG Fraud Risks: An Agenda for Research Curtis Farnsel, University of Dayton Sridhar Ramamoorti, University of Dayton Bradley Preber, Grant Thornton (Retired) Neelakantan Venkatachalam, ArcelorMittal Discussant: Lisa Ricci, Simon Fraser University Every Coin Has Two Sides: Public Sustainability Mindset and Corporate Financial Misconduct Chenyong Liu, Grand Valley State University Discussant: Curtis Farnsel, University of Dayton Mind the Gap: Unveiling Discrepancies in ESG Reporting Readiness and Integration Nicole Holden, Boise State University Lisa Ricci, Simon Fraser University Yibo Zhang, Miami University Discussant: Henry Friedman, University of California, Los Angeles |
| 2:45 PM - 4:00 PM | Concurrent Sessions 3.01: Panel: Lessons from Young Professionals: What They’re Working On and What They Wish They Knew Accounting - 1.5 CH Moderator: Jennifer Joe, Virginia Tech Panelists: Lorraine Jiang, EY Brooke Matthias, PwC Carolina Patterson, Deloitte & Touche LLP Minjin Yuh, KPMG 3.02: Fully Developed Courses I Accounting - 1.5 CH Moderator: Tammy Kowalczyk, Appalachian State University Reporting for Climate Change and Sustainability Maria Balatbat, UNSW Sydney Sustainability Accounting for Business: Measurement, Reporting and Decision-Making Tammy Kowalczyk, Appalachian State University 3.03: Auditing, Disclosure Strategies, and Audit Committee Oversight Accounting - 1.5 CH Moderator: Tamara Lambert, Lehigh University A Real Effect of Audit Committee ESG Oversight Jacob Jaggi, Washington State University Spencer Young, The University of Arizona Zhonghua Zhang, Washington State University Discussant: Adam Vitalis, University of Waterloo The Effects of Management’s ESG Disclosure Strategy and Voluntary ESG Assurance on Investment Judgments Chad Stefaniak, University of South Carolina Macy Knutson, University of Denver Tamara Lambert, Lehigh University Discussant: Jeffrey Hales, University of Texas at Austin 3.04: Social Responsibility and Human Rights Accounting - 1.5 CH Moderator: Dongyoung Lee, McGill University Corporate Social Responsibility Disclosure Regulations and Employee Downsizing Dongyoung Lee, McGill University Jaehyeon Kim, South Dakota State University Discussant: Jude Edeigba, Colorado Mesa University The Influence of Human Rights Practices on Firms’ ESG and Financial Performance: A 20-Year Analysis of U.S.-Listed Firms Jude Edeigba, Colorado Mesa University Vincent Tawiah, Dublin City University Solomon Opare, Massey University Discussant: Dongyoung Lee, McGill University Non-Discosing Agreements, Whistleblowing, and Workplace Safety Haocheng Yang, University of Oklahoma C.S. Agnes Cheng, The University of Oklahoma Meng Li, The University of Oklahoma Discussant: Anna Kleymenova, Federal Reserve Board |
| 4:00 PM - 4:15 PM | Break |
| 4:15 PM - 5:30 PM | Concurrent Sessions 4.01: Panel: Teaching ESG Accounting: How? Where? When? Accounting - 1.5 CH Moderator: Steven Isberg, Towson University Panelists: Mary Ellen Carter, Boston College Sarah Cook, EY Mark Evans, Wake Forest University 4.02: Case Studies I Accounting - 1.5 CH Moderator: Ashley Douglass, Trinity University Green Transparency: Evaluating Company-level Environmental Disclosure Practices Marc Wouters, Karlsruhe Institute of Technology Niklas Letmathe, Karlsruhe Institute of Technology Philip Dickemann, Karlsruhe Institute of Technology Andi Zhang, WHU-Otto Beisheim School of Management Turbines, Threats, and Turbulence: A Case Study on Risk, Internal Controls, and Sustainability Amy Holmes, Trinity University Ashley Douglass, Trinity University Bonnie Albritton, Texas Wesleyan University 4.03: Reputational Risk and Responsibility Accounting - 1.5 CH Moderator: Michael Mowchan, Baylor University Media Attention, Political Risk, and Share Repurchases Enshuai Yu, Boston College Vishal Baloria, University of Connecticut Alvis Lo, Boston College Susan Shu, Boston College Discussant: Ryan Barthel, University of Miami Organizational Façades and ESG Disclosures: How Audience Engagement Exposes Organized Hypocrisy in Social Media Michael Mowchan, Baylor University Owen Brown, Baylor University Velina Popova, Kennesaw State University Discussant: Enshuai Yu, Boston College The Reputational Costs of High Carbon Emissions: Evidence from Social Media Sentiment Satish Sahoo, City University of Hong Kong M. H. Franco Wong, University of California, Irvine Zheng Wang, City University of Hong Kong Gaole Zhang, City University of Hong Kong Discussant: Michael Mowchan, Baylor University 4.04: CSR, Legal Requirements, and Corporate Transparency Accounting - 1.5 CH Moderator: Jackie Zeyang Ju, University of Kentucky Constituency Statutes and Voluntary Disclosure: Evidence from Major Customer Identities Jackie Zeyang Ju, University of Kentucky Jennifer Tucker, University of Florida Hong Xie, University of Kentucky Discussant: Sijing Wei, Creighton University Employer WARN-ing: Mandatory Advance Disclosure of Employment Loss and Corporate Innovation Vishal Baloria, University of Connecticut Discussant: Jackie Zeyang Ju, University of Kentucky Organized Labor and Corporate Social Responsibility (CSR) Reporting Quality Jiarui Zhang, California State University, Long Beach Jenny Chu, University of Cambridge Boochun Jung, University of Hawaii at Manoa Sijing Wei, Creighton University Discussant: Vishal Baloria, University of Connecticut |
| 5:45 PM - 7:00 PM | Reception |
Saturday, March 29, 2025 |
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| 7:00 AM - 8:00 AM | Continental Breakfast |
| 8:00 AM - 9:00 AM | Plenary: The Role of Tax in Sustainability Accounting - 1.0 CH Moderator: Kerri-Ann Sanderson, Bentley University Panelists: Randa Barsoum, PwC Kristen Gray, EY |
| 9:10 AM - 10:25 AM | Concurrent Sessions 5.01: Panel: Sustainability Assurance: Education and Research Accounting - 1.5 CH Panelists: Maria Balatbat, UNSW Sydney Ken Trotman, UNSW Sydney 5.02: Case Studies II Accounting - 1.5 CH Moderator: Kathleen Bakarich, Hofstra University Environmental, Social, and Governance Reporting at Ball Corporation Kristine Brands, U.S. Air Force Academy Mark Holtzblatt, Cleveland State University Integrating ESG Reporting, Analytics, and Generative AI into the Accounting Curriculum: A Multi-Purpose Case Study Approach Kathleen Bakarich, Hofstra University Patrick O’Brien, SUNY College at Old Westbury Mark Sheldon, John Carroll University Jacqueline Wukich, Baldwin Wallace University 5.03: Disclosure and Regulatory Challenges Accounting - 1.5 CH Moderator: Fabiola Schneider, University College Dublin Mandatory CSR Disclosures and Real Asset Regulatory Leakage Wendy Wen, Massachusetts Institute of Technology Lisa Liu, Columbia University Hans Christensen, The University of Chicago Mark Maffett, University of Miami Discussant: Sonakshi Agrawal, Columbia University Public Firms and Regulatory Challenges: Implications for Cross-Country Shareholder-Stakeholder Conflicts Sonakshi Agrawal, Columbia University Business School Lisa Liu, Columbia University Anthony Le, Columbia University Discussant: Fabiola Schneider, University College Dublin Scope 3 Greenhouse Gas Disclosure: Evidence from Oil and Gas Producers Fabiola Schneider, University College Dublin Andreas Hoepner, University College Dublin Maretno Harjoto, Pepperdine University Discussant: Lisa Liu, Columbia University 5.04: Sustainability Disclosures: Biodiversity and Carbon Credits Accounting - 1.5 CH Moderator: Seungju Choi, University of Miami Complement or Cover-Up? The Role of Carbon Credits in Corporate Climate Strategies Seungju Choi, University of Miami Discussant: Miao Liu, Boston College Rising Demand for Sustainability Reporting and Managementʼs Withholding of Bad News Vasiliki Athanasakou, Saint Mary’s University–Nova Scotia Amna Chalwati, Saint Mary’s University–Nova Scotia Samir Trabelsi, Brock University Discussant: Seungju Choi, University of Miami The Value of Biodiversity Risk Disclosure Miao Liu, Boston College Discussant: Vasiliki Athanasakou, Saint Mary's University - Nova Scotia |
| 10:25 AM - 10:45 AM | Break |
| 10:45 AM - 12:00 PM | Concurrent Sessions 6.01: Panel: Sustainable Innovation: The Role of AI in Shaping Business Sustainability Information Technology - 1.5 CH Moderator: Zabihollah Rezaee, The University of Memphis Panelists: Salma Boumediene, University of Illinois Springfield Salem Boumediene, University of Illinois at Springfield 6.02: Integration of Sustainability into Accounting Courses III Accounting - 1.5 CH Moderator: Susan Galbreath, Lipscomb University ESG Teaching Resources for Use in Any Accounting Class Misty Newby, Lipscomb University Susan Galbreath, Lipscomb University Incorporating ESG Topics in an Accounting Research and Analytics Course: A Four-Part Pedagogical Sequence Bonnie Kennedy, Salve Regina University 6.03: Impact of ESG Disclosures Accounting - 1.5 CH Moderator: Stacey Ritter, Santa Clara University Impacts of ESG Disclosure Channel Consistency on Firmʼs Information Environment Stacey Ritter, Santa Clara University Tina Lang, California State University, East Bay Satish Sahoo, City University of Hong Kong Discussant: Katheryn Zielinski, Minnesota State University, Mankato Opposite Effects of ESG Ratings Divergence on Current and Potential Investorsʼ Perceptions of ESG Performance Conner Blake, Christopher Newport University Luke Barnhart, University of Massachusetts Amherst David Piercey, University of Massachusetts Amherst Discussant: Stacey Ritter, Santa Clara University The Association between City GHG Emissions and Local Governmental Budget: Based on the Minnesota Cities GHG Emission Disclosure Jidong Zhang, Minnesota State University, Mankato Katheryn Zielinski, Minnesota State University, Mankato Rajarshi Aroskar, Tarleton State University Discussant: Conner Blake, Christopher Newport University 6.04: Disclosures and Managerial Performance Evaluation Accounting - 1.5 CH Moderator: Ken Trotman, UNSW Sydney Managerial Performance Evaluation using Financial and ESG Measures Ken Trotman, UNSW Sydney Caitlin Brines, UNSW Sydney Mandy Cheng, UNSW Sydney Kerry Humphreys, UNSW Sydney Discussant: Chih Fang, Morgan State University The Effects of Human Capital Disclosures on Professional Investorsʼ Assessments of Firm Risk Ethan Rouen, Harvard University Lisa LaViers, Tulane University Robert Jennings, The University of Arizona Jason Sandvik, The University of Arizona Discussant: Giulia Sargiacomo, University of Toronto The Impact of Corporate Diversity Target-Setting on Various ESG Outcomes Chih Fang, Morgan State University Hwei Wang, University of Maryland Eastern Shore Huey-Lian Sun, Morgan State University Discussant: Robert Jennings, The University of Arizona |
| 12:00 PM - 1:20 PM | Lunch and Fireside Chat: Navigating Sustainability and Climate Impacts, Governance, and Market Shifts in 2025 Accounting - 1.0 CH Moderator: Barbara Porco, Fordham University Speaker: Kristen Sullivan, Deloitte & Touche LLP |
| 1:25 PM - 2:40 PM | Concurrent Sessions 7.01: Panel: Practice-Relevant Research—Bridging Academic and Commercial Ideas Accounting - 1.5 CH Panelists: Eric Negangard, Auburn University Greg Jenkins, Auburn University Mark Sheldon, John Carroll University 7.02: Fully Developed Courses II Accounting - 1.5 CH Moderator: Margaret Shackell, Ithaca College BSUS 5350: Producing a Sustainability Report Lisa Ricci, Simon Fraser University Contemporary Issues in Accounting: A Course Incorporating Sustainability Margaret Shackell, Ithaca College 7.03: Impact of Climate Disclosures Accounting - 1.5 CH Moderator: Kuan-Chen (K.C.) Lin, Central Michigan University Climate Policy Uncertainty and Analyst Forecast Quality for Greenhouse Gas-Intensive Firms Kuan-Chen (K.C.) Lin, Central Michigan University Discussant: Enshuai Yu, Boston College Climate-Related SEC Comment Letters and Corporate Climate Disclosure Yinqi Zhang, American University Tharindra Ranasinghe, American University Yuping Zhao, University of Houston Discussant: Kuan-Chen (K.C.) Lin, Central Michigan University Real Effects of Proposed Scope 3 Disclosures Mary Ellen Carter, Boston College Enshuai Yu, Boston College Lian Fen Lee, Boston College Discussant: Yinqi Zhang, American University 7.04: Dialogue Session: AI-Driven Sustainability Reporting and ESG Performance Measures Accounting - 1.5 CH Moderator: Tony L. J. Lin, Rowan University AI-Driven Sustainability Reporting in Higher Education: A Custom GPT Approach Using the STARS Framework Tony L. J. Lin, Rowan University Jordan Howell, Rowan University Luke Molnar, Rowan University Chief Sustainability Officer Impact on Environmental, Social, and Governance Performance Measures Nicholas Jasa, University of Nebraska Omaha Linh Le, University of Nebraska Omaha Dongfang Nie, Pepperdine University |
| 2:45 PM - 4:00 PM | Concurrent Sessions 8.01: Panel: What Accountants Need to Know About ESG and Sustainability and How to Skill Up Faculty and Students Accounting - 1.5 CH Panelists: Susan Galbreath, Lipscomb University Dodd Galbreath, Lipscomb University Misty Newby, Lipscomb University 8.02: Integration of Sustainability into Accounting Courses IV Accounting - 1.5 CH Moderator: Marcy Binkley, Vanderbilt University ESG Data Analysis: A Culminating Project for the Accounting Data Analytics Course Marcy Binkley, Vanderbilt University Integrating Sustainability into Intermediate Accounting II Fang Zhao, California State University, Chico 8.03: Innovation and Ecological Impact Accounting - 1.5 CH Moderator: Yuxia Zou, Nanyang Technological University Ecological Function Zones Yuxia Zou, Nanyang Technological University Tao Ye, University of International Business and Economics Discussant: Tony L. J. Lin, Rowan University Employee Satisfaction, Knowledge-Intensive Firms, and Innovation Henry Friedman, University of California, Los Angeles Muskan Chawla, University of California, Los Angeles Yuqing Zhou, Chinese University of Hong Kong Discussant: Yuxia Zou, Nanyang Technological University Financial Innovation via Sustainable Lending Anna Kleymenova, Federal Reserve Board Xi Li, The London School of Economics and Political Science Yinan Li, The London School of Economics and Political Science Discussant: Oussema El Ajel, University of Miami 8.04: Rating Quality, Investor Judgments, and Analyst Demands Accounting - 1.5 CH Moderator: Yijiang Zhao, American University Analyst Demand and Corporate E&S Performance Yijiang Zhao, American University Ajay Adhikari, American University Johan Maharjan, Rensselaer Polytechnic Institute Qiang Wu, The Hong Kong Polytechnic University Discussant: Cecilia Xiwen Sun, Virginia Tech Institute and State University Corporate Sustainability Information and Investors’ Judgments: The Role of Social Value Orientation Jeffrey Miller, University of Notre Dame James Frederickson, The University of Melbourne Sandra Vera-Munoz, University of Notre Dame Discussant: Haocheng Yang, University of Oklahoma Does the TCFD Framework Improve ESG Rating Quality? Cecilia Xiwen Sun, Virginia Tech Institute and State University Ling Lisic, Virginia Tech Zihang Peng, UNSW Sydney Liang Tan, Virginia Tech Discussant: Sandra Vera-Munoz, University of Notre Dame |