12:00 pm - 6:00 pm

Registration

1:00 pm - 6:00 pm

ABO Doctoral Consortium

6:00 pm - 7:00 pm

Welcome Reception

7:00 am - 5:00 pm

Registration

8:00 am - 8:30 am

Breakfast

8:30 am - 10:00 am

BRIA Forum
CPE - 1.8 CH
Moderator: TBD

When Seeing Connections Changes Auditors’ Risk Judgments: Attention, Arousal, and Conditional Risk Updating
Anna M. Rose, University of Missouri
Jacob M. Rose, University of Central Florida
Kristian Rotaru, Monash University
Jay Thibodeau, University of Central Florida
L. Tyler Williams, Bentley University
Discussant: Scott Emett, Arizona State University

Does the Phrasing of an Auditor’s Question Matter? Effects on Client Deception and Relationship Quality
Sarah C. Lyon, University of San Diego
S. Jane Jollineau, Chapman University
Mary Parlee Durkin, Babson College
Discussant: Erin Hamilton, University of Nevada, Las Vegas

10:00 am - 10:15 am

Break

10:15 am - 11:45 am

Concurrent Sessions

1.01: Professional Skepticism and Auditor Judgment
Auditing - 1.8 CH
Moderator: Heather Carrasco, The University of New Mexico

The Effects of Audit Clients’ Expectations on Their Reactions to Professional Skepticism
Leah Conrad, University of North Texas
Jared Eutsler, University of North Texas
Darin Holderness, West Virginia University
Jesse Robertson, University of North Texas
Mary Curtis, University of North Texas
Discussant: Isabel Ford, University of Florida

Small Seems Plausible: Effects of Magnitude Appearance on Auditors’ Causal and Skeptical Judgments of Correlations
Sebastian Stirnkorb, University of Illinois Urbana-Champaign
Isaac Yamoah, University of Illinois Urbana-Champaign
Tracie Majors, University of Southern California
Discussant: Caitlin Landy, Bentley University 

(Way) More Likely Than Not: Blurring Bright Lines With Professional Judgment
Lucas Swider, Auburn University
Steven Kaszak, University of North Carolina Wilmington
Discussant: Andrew Jones, The University of Texas at Austin

1.02: Purpose and Organizational Behavior
Management Services - 1.8 CH
Moderator: Paul Black, Auburn University

Blinded by the Cause: The Effect of Project Type on Whistleblowing Intention
Yelin Li, Middle Tennessee State University
Kyle (Zhiping) Mao, Texas State University
Lei Gao, University of North Florida
Discussant: Ryan Sommerfeldt, Brigham Young University

When Doing Good Changes Risk Taking: Purpose-Driven Projects and Managerial Responses to Performance Shortfalls
Billy Brewster, Texas State University
Mandy Lester, Texas State University
Timothy Mallon, Texas State University
Zhiping Mao, Texas State University
Discusant: Stephen Bachmann, North Central College

Value Alignment Across Hierarchies: The Interactive Effects of Value Congruence and Superior Compensation on Subordinate Performance
Tyler Thomas, University of Waterloo
Wioleta Olczak, Marquette University
Dimitri Yatsenko, University of Wisconsin–Whitewater
Discussant: Richard Crandall, University of Illinois Urbana Champaign

1.03: ESG Disclosure and Investor Decision-Making
Accounting - 1.8 CH
Moderator: Jiahui (Helen) Lu, SUNY at New Paltz

The Human-AI Tradeoff in ESG Ratings: When Data Inputs Shape Investor Preferences
Fangbin Lin, The University of Western Australia
Pornthana Sakchuenyos, Deakin University Burwood
Jean You, Australian National University
Jessica Zhang, Macquarie University
Discussant: Dan Way, Villanova University

Is It a Cost or a Loss? How Short-Term Impact Framing Shapes Investor Reactions to ESG Disclosures
Peina Liu, Washington State University
Yulin Zhu, University of Minnesota–Duluth
Discussant: Lauren Frederick, Cornell University

The Effect of Scope 3 Emissions on Investor Responses to Carbon Shifting
Alex Vandenberg, University of Illinois Urbana-Champaign
Cassie Mongold, University of Illinois Urbana-Champaign
Jennifer Winchel, University of Virginia
Discussant: Ling Harris, University of Nebraska–Lincoln

1.04: Tax Compliance and Decision Making
Taxes - 1.8 CH
Moderator: Geoffrey Plourde, California Lutheran University

Monkey See, Monkey Don’t: Celerity, Certainty, and Severity of Tax Evasion Punishment
Jonathan Farrar, Wilfrid Laurier University
Mpumi Monageng, University of Pretoria
Discussant: Lucas Swider, Auburn University

Sweating the Small Stuff: An Experimental Test of The “Broken Windows Effect” in Tax Compliance
Tisha King, University of Waterloo
Jonathan Farrar, Wilfrid Laurier University
William Brink, Miami University
Discussant: Mary Marshall, Portland State University

Intertemporal Tax Choices
Hunter Aku, The University of Texas at San Antonio
Lucas Swider, Auburn University
Dipankar Ghosh, The University of Oklahoma
Discussant: Jonathan Farrar, Wilfrid Laurier University

11:45 am - 1:15 pm

Lunch with Guest Speaker David Danks "AI, Accounting, and Practical Ethics" 

1:30 pm - 3:00 pm

Concurrent Sessions

2.01: Auditor Liability and Negligence Judgments
Auditing - 1.8 CH
Moderator: Junghyuk Lee, University of Massachusetts Amherst

Auditor Liability in a Group Audit Setting
Chad Simon, Utah State University
John Keyser, Arizona State University
Jesse Robertson, University of North Texas
Jason Smith, University of Nevada, Las Vegas
Discussant: Carissa Malone, Louisiana Tech University

The Impact of Auditor Technology and Client Risk on Juror Negligence Judgments
Elizabeth Dorries, Bentley University
Kerri-Ann Sanderson, Bentley University
Discussant: Aarati Nepal, Virginia Commonwealth University

Whoʼs to Blame? The Effects of Materiality Disclosure and Audit Committee Endorsement on Auditorsʼ Litigation Liability
Kollin Berski, Indiana University Bloomington
Jordan Samet, Indiana University Bloomington
Dan Zhou, University of Illinois Urbana-Champaign
Discussant: Rubaiya Huda, Aaron Saiewitz, University of Las Vegas, Nevada
 

2.02: Performance Information and Employee Behavior
Management Services - 1.8 CH
Moderator: Junghyuk Lee, University of Massachusetts Amherst

Performance Feedback and Surrogation
Jacob Zureich, Lehigh University
Tamara Lambert, Lehigh University
Discussant: Kevin Veenstra, McMaster University

Substitutes or Complements? How Employee Helping Behavior is Influenced by Observability and Discretionary Compensation
Dan Way, Villanova University
Geoff Sprinkle, Indiana University Bloomington
Discussant: Xinyu Zhang, Cornell University

How Peer Charitable Contribution Observability Can Reduce Inter-employee Trust under Discretionary Bonus Allocations
Kyle (Zhiping) Mao, Texas State University
Jeremy Douthit, The University of Arizona
Patrick Martin, University of Pittsburgh
Wioleta Olczak, Marquette University
Discussant: Myrna Modolon Lima, Emory University

2.03: CEO Characteristics and Investor Judgments
Accounting - 1.8 CH
Moderator: Chaoping Li, James Madison University

When Do CEO Race and Gender Matter to Investors? Evidence from Attribution and Credibility Judgments
Isabel Ford, University of Florida
Marcus Kirk, University of Florida
Stephen Asare, University of Florida
Discussant: Huyen Nguyen, University of Massachusetts Amherst

The Channel is the Message: CEO Gender and Investor Responses to Earnings Disclosures
Scott Jackson, University of Nevada, Las Vegas
Kun Liu, Henan University
Discussant: Yi Luo, Ivey Business School

CEO Gender and Investors' Judgments: Evidence on Information Acquisition and Performance
Kathryn Holmstrom, Iowa State University
Kristina Rennekamp, Cornell University
Scott Jackson, University of Nevada, Las Vegas
Discussant: Brian Gale, University of Washington

2.04: Incorporating EY ARC Materials into Your Course
Accounting - 1.8 CH

*All presenters will have 15 minutes to present followed by about 10 minutes of discussion for each topic area.

Moderator: Christy Nielson, University of Mississippi

Presenter 1: Joni Fisher, EY- Will provide an overview of EYARC & materials available to incorporate into financial or managerial courses.

Presenter 2: Andrea Kelton, Middle Tennessee State University - Will showcase how she has incorporated EY ARC AI materials into her undergrad AIS course. 

Presenter 3: Candice Hux, Northern Illinois University - Will showcase how she has incorporated EY ARC Audit materials into her Audit course. 

3:00 pm - 3:30 pm

Break

3:30 pm - 5:00 pm

Concurrent Sessions

3.01: Disclosure, Assurance, and Investor Decision-Making
Accounting - 1.8 CH
Moderator: Peina Liu, Washington State University

Shadows and Signals: How Assurance Scope Shapes the Interpretation of ESG Performance
Lisa Ricci, Simon Fraser University
Johnny Jermias, Simon Fraser University
Jamal Nazari, Simon Fraser University
Discussant: Kollin Berski, Indiana University Bloomington

The Communicative Function of Critical Audit Matter Readability: Openness, Comprehension, and Reassurance
Yoshitaka Hirose, Doshisha University
Discussant: Derek Smith, The University of Iowa

The Effects of Managementʼs Voluntary Disclosure Strategy and Voluntary Sustainability Assurance on Investment Judgments
Macy Knutson, University of Denver
Tamara Lambert, Lehigh University
Chad Stefaniak, The University of Mississippi
Discussant: Sebastian Stirnkorb, University of Illinois at Urbana-Champaign

3.02: Management Practices and Employee Performance
Management Services - 1.8 CH
Moderator: Alice Muncy, Baylor University

Employee Engagement and Development, Downside Risk, and Ethical Resilience
Ayishat Omar, Rowan University
Discussant: Jonathan Kugel, Christopher Newport University

Manager Selection and Employee Effort
Victor Maas, University of Amsterdam
Joanna Andrejkow, Western University
Kevin Veenstra, McMaster University
Discussant: McKay Jones, rid Laurier University

When Performance Transparency Backfires: The Effects of Compensation Contracts on Team Performance
Joanna Andrejkow, Western University
Kevin Veenstra, McMaster University
Discussant: Kai Bauch, RPTU University Kaiserslautern-Landau

3.03: AI in Management Accounting
Accounting - 1.8 CH
Moderator: Spencer Vogrinec, University of Pittsburgh

Does AI Supervision “Benefit” the Organization? Experimental Evidence Based on Employees Extra-Role Behaviors
Yunshil Cha, University of New Hampshire
Cody Lu, University of Massachusetts Lowell
Discussant: Kyle (Zhiping) Mao, Texas State University

When AI Outpaces Governance: Behavioral and Organizational Challenges in Responsible AI Adoption
Rio Kiantara, Keio University
Hiroko Inokuma, Keio University
Discussant: Matthew Sooy, Western University

Tools or Teammates? AI vs. Human in Information Acquisition and Budget Reporting
Fengxinyi Zhao, Georgia Institute of Technology
Discussant: Bret Sheeley, University of Pittsburgh

3.04: Misconduct and Ethical Decision Making
Behavioral Ethics - 1.8 CH
Moderator: Andrew Cooney, Cornell University

From Feeds to Fear: How Executive Social Media Personas and Fraud Types Influence Employee Ethical Voice
Macy Knutson, University of Denver
Adi Masli, The University of Kansas
Theresia Trisanti, YPKN College of Economics
Discussant: Abigail Sides, The University of Mississippi

How Investor-Manager Concentration and Restitution Affect Managerial Misconduct
Kun Huo, Western University
Eric Chan, The University of Texas at Austin
Matthew Kubic, The University of Texas at Austin
Sara Toynbee, The University of Texas at Austin
Discussant: Jeremiah Bentley, The University of Oklahoma

When Less Is More: Organizational Reputation, AI Disclosure, and Transparency in Whistleblowing Reporting Channels
Benjamin Chapin, Virginia Commonwealth University
Yelin Li, Middle Tennessee State University
Alisa Brink, Virginia Commonwealth University
Discussant: David Weber, West Virginia University

5:30 pm - 6:30 pm

Meet Up Reception

7:00 am - 12:00 pm

Registration

7:30 am - 8:30 am

Research Mentoring Breakfast 
Accounting - 1.2 CH

Table 1
Investigation of the Demographics of Embezzlement Using Federal Court Data
David Weber, West Virginia University
Robert Warren, Radford University
Vilson Dushi, Radford University
Yiwen Li, Radford University
Mentor: Andrea Kelton, Middle Tennessee State University

The Right Fit: Encouraging Auditors to Generate Innovative Audit Procedures
Alex Johanns, University of Kentucky
Kimberly Mendoza, University of Illinois Urbana-Champaign
Isaac Yamoah, University of Illinois Urbana-Champaign
Mentor: Marietta Peytcheva, Lehigh University

Table 2
Emotional Influences and Risk Tolerance: Do Accounting Majors Differ in Their Attitudes Toward Investing?
Kelley Duncanson, Alabama A&M University
Felicia Farrar, Alabama A&M University
Joseph Reid, Alabama A&M University
Mentor: Brian White, Cornell University

When Measures Become Strategy: Output and Outcome Incentives as Distinct Drivers of Distortion and Surrogation
Andrew Cooney, Cornell University
Kristina Rennekamp, Cornell University
Robert Bloomfield, Cornell University
Mentor: Kathy Rupar-Wang, Georgia Tech
 

Table 3
The Effect of CSR Classification Accuracy and Cost Precision on Corporate Investment
Wioleta Olczak, Marquette University
Jeremy Lill, University of Kansas
Clara (Xiaoling) Chen, University of Illinois Urbana-Champaign
Mentor: Victor Maas, University of Amsterdam

On the Effectiveness of Conduit Incentives
Spencer Vogrinec, University of Pittsburgh
Mentor: Alisa Brink, Virginia Commonwealth University

8:30 am - 10:00 am

Concurrent Sessions

4.01: Auditor-Client Interaction and Negotiation
Auditing - 1.8 CH
Moderator: Jacob Zureich, Lehigh University

The Impact of Audit Partner Continuity and Impairment Reversibility on Client Negotiation Positions
Jessica Buchanan, Providence College
Bradley Bennett, University of Massachusetts Amherst
Cade Cardwell, University of Massachusetts Amherst
David Piercey, University of Massachusetts Amherst
Discussant: Kimberly Walker, Virginia Tech

Multiparty Negotiation: The Involvement of National Office Consultations in Auditor-Client Negotiations
Zachary Merrill, North Carolina A&T State University
Yao Yu, University of Massachusetts Amherst
Discussant: Christine Gimbar, DePaul University

Does Face-to-Face Audit Work Still Matter? The Role of Cognitive Diversity in Auditor Resistance to Client Pressure
Dereck Barr-Pulliam, University of Louisville
Kehinde Ogunade, Middle Tennessee State University
Discussant: Lobke Weijers, Tilburg University

4.02: Creativity and Innovation in Organizations
Management Services - 1.8 CH
Moderator: Myrna Modolon Lima, Emory University

A Case for Curiosity: Can Organizations Cultivate Curiosity to Improve Creativity?
Miranda Hugie, Brigham Young University
Discussant: Joseph Sarji, Georgia Southern University

Whoʼs Not Getting the Credit? Team Composition and Evaluations of Individual Creativity
Natasha Bernhardt, University of Wyoming
Xinyu Zhang, Cornell University
Discussant: Kun Huo, Western University

When Do Compensation Contracts Foster Innovation? The Role of Employment Horizon
Kevin Veenstra, McMaster University
Joanna Andrejkow, Western University
Xinying Hu, McMaster University
Discussant: Yelin Li, Middle Tennessee State University

4.03: Investor Cognition and Decision-Making
Accounting - 1.8 CH
Moderator: Mike Wynes, University of Saskatchewan

Gamified Feedback in Financial Education, ADHD, and Investment Decision-Making
Brad Kamrath, Montana State University
Stephanie Grant, University of Washington
Brian Gale, University of Washington
Roshan Sinha, Indiana University Bloomington
Discussant: Lana Nino, Whittier College

Understanding the Effect of Chronological Directionality on Investor Judgments
Luke Barnhart, University of Massachusetts Amherst
Cade Cardwell, University of Massachusetts Amherst
Scott Jackson, University of Nevada, Las Vegas
Discussant: Joanna Andrejkow, Western University

Comparable but Not More Informative: Effects of Standardized ESG Metrics on Retail Investors' Confidence and Delegation in Investment Decisions
Lauren Frederick, Cornell University
Kristina Rennekamp, Cornell University
Brian White, Cornell University
Xinyu Zhang, Cornell University
Discussant: Abby Tew, The University of Mississippi

4.04: Thinking Outside the (Text)Box!: Panel & Breakout Session on Innovative Research Methods
Personal Development - 1.8 CH

Session Leads: Lindsay Andiola, Virginia Commonwealth University,
Joe Croom, Indiana University
Tamara Lambert, University of Manchester
Aaron Saiewitz University of Las Vegas - Nevada

10:00 am - 10:15 am

Break

10:15 am - 11:45 am

Concurrent Sessions

5.01: Emerging Issues in Auditing
Auditing - 1.8 CH
Moderator: Caitlin Landy, Bentley University

Changes in Approach to Audit Regulation: How a Post-Election Environment Shapes Investor Attributions for Changes and Trust in Audit Regulation
Isabel Ford, University of Florida
Michael Ricci, University of Florida
Discussant: Peter Kipp, Universiy of North Texas

The Well-Being J-Curve: Explaining the Technology-Burnout Paradox in Auditing
Bright (Yue) Hong, DePaul University
Discussant: Niki Bruno, University of North Carolina at Wilmington

How Does Enhanced Audit Committee Strength Affect Internal Auditors’ Reporting Decisions
Lori Bhaskar, Indiana University Bloomington
Andrew Jones, The University of Texas at Austin
Donald Young, Indiana University Bloomington
Discussant: Hannah Bermudez, University of Oklahoma

5.02: Workforce Selection, Recruitment, and Retention
Personnel/Human Resources - 1.8 CH
Moderator: Benjamin Chapin, Virginia Commonwealth University

Pushed Out or Pulled Away? Signaling Effects of Pay-To-Quit Incentives on Employee Turnover
Bret Sheeley, University of Pittsburgh
Todd Thornock, University of Nebraska–Lincoln
Eric Chan, The University of Texas at Austin
Discussant: Andrew Cooney, Cornell University

Causal Goal Linking in Management Control Systems and Worker Self-Selection
Brian Knox, Boise State University
Nicole Holden, Boise State University
Discussant: Jeremy Lill, University of Kansas

Do Transparent Work Environments Lead to More Narcissistic Workers?
Isabel Ford, University of Florida
Dan Rimku, University of Florida
Paul Madsen, University of Florida
Discussant: Jordan Samet, Indiana University Bloomington

5.03: Investor Responses to Financial Information
Accounting - 1.8 CH
Moderator: Anish Shankar Menon, Prairie View A&M University

Investor Reliance on FASB-Defined Non-GAAP Metrics
Brian White, Cornell University
Michael Durney, The University of Iowa
Mark Nelson, Cornell University
Discussant: Michael Gonari, The University of Texas at Austin

Motivated Generation: Investment Position and Generative AI Output
Joe Croom, Indiana University Bloomington
Brian Gale, University of Washington
Discussant: Deni Cikurel, DePaul University

The Influence of Customer-Related Metrics on Investment Intentions in Conjunction with Readability and Tone
Ayuko Komura, Toyo University
Yoshitaka Hirose, Doshisha University
Hirohisa Hirai, Waseda University
Discussant: Jessica Thornton, University of Illinois Urbana-Champaign

5.04: Organizational Control and Decision-Making
Accounting - 1.8 CH
Moderator: Yulin Zhu, University of Minnesota–Duluth

A Field Study of School District Financial Reporting Processes
Mary Marshall, Portland State University
Amanda Convery, University of Delaware
Matt Kaufman, Portland State University
Discusant: Kathryn Holmstrom, Iowa State University

Heuristics Under Pressure: How Telework Shapes Supervisorsʼ Subjective Performance Evaluations
Arnt Wöhrmann, University of Giessen
Rebecca Sabel, Justus Liebig University
Friedrich Sommer, Friedrich-Alexander University Erlangen-Nuremberg
Jonas Fries, Friedrich-Alexander University Erlangen-Nuremberg
Discussant: Benjamin Chapin, Virginia Commonwealth University

The Link between Strategic Positioning and Operational Control: A Field Study of a Restaurant Business
Eunbin Whang, Widener University
Eunyoung Whang, The Pennsylvania State University Abington
Discusant: Rio Kiantara, Keio University

Lunch with Awards

Featured Speaker: Mark Nelson, Cornell University 

Concurrent Sessions

6.01: Managing Audit Talent and Work Design
Auditing - 1.8 CH
Moderator: Rian Binte Kamal, Florida Atlantic University

Attracting High Quality Auditors: Sorting using Development Opportunities and Flexible Work Arrangements
Lobke Weijers, Tilburg University
Discussant: Baylor Baker, The University of Alabama

The Impact of Receiving Peer Help and a Managerʼs Reputation for On-The-Spot Rewards on Novice Auditorsʼ Task Performance
Carissa Malone, Louisiana Tech University
Sudip Bhattacharjee, Virginia Tech
Sean Hillison, Virginia Tech
Discussant: Laura Wardwell, University of Oklahoma

Staffing Continuity and Audit Quality: How Anticipated Continuity Affects Auditor Cognition and Skeptical Action
Truman Rowley, University of Nevada, Las Vegas
Jacqueline Hammersley, University of Georgia
Michael Ricci, University of Florida
Discussant: Zachary Merrill, North Carolina A&T State University

6.02: Reporting, Monitoring, and Accountability
Accounting - 1.8 CH
Moderator: Di Yang, University of Western Ontario

Ignorance as a Safe Harbor: Information Avoidance, Inaccurate Reporting, and SOX 302 Certification
Jeremiah Bentley, The University of Oklahoma
Joel Wenæs Berge, NHH Norwegian School of Economics
Lars Ivar Berge, NHH Norwegian School of Economics
Spencer Young, The University of Arizona
Discussant: Yanran Yang, University of South Carolina

Improving Monitoring and Reporting After Unexpected Negative Events through Failure Awards
Jan Leister, Justus Liebig University
Rebecca Sabel, Justus Liebig University
Arnt Wöhrmann, University of Giessen
Discussant: Jiajun Zhu, University of Massachusetts Amherst

Does a Voluntary Disclosure of a Negative Earnings Surprise Mitigate Inefficient Management Behavior?
Jonathan Gay, The University of Mississippi
Discussant: Reed Dickson, University of Arizona

6.03: Investor Judgement, Disclosure, and Decision-Making
Accounting - 1.8 CH
Moderator: Huyen Nguyen, University of Massachusetts Amherst

Who Sees Through It? Vacuous Disclosure Language, Investor Judgments, and the Moderating Role of Receptivity to Empty Corporate Communication
Mike Wynes, University of Saskatchewan
Discussant: Jiexin Wei, Cornell University

Investor Perceptions of Corporate Neurodiversity Disclosures: The Roles of Human Capital Disclosure Concreteness, Industry Context, and Legitimacy
Yibo Zhang, Miami University
Robert Pinsker, Florida Atlantic University
Ronald Daigle, Sam Houston State University
Discussant: Christina Seymour, University of Illinois Urbana Champaign

Gender Differences in Financial Information Processing
Kathy Rupar, Georgia Institute of Technology
Peina Liu, Washington State University
Jane Thayer, Georgia Institute of Technology
Discussant: Cade Cardwell, University of Massachusetts Amherst

6.04: Behavioral Responses to Organizational Information
Management Services - 1.8 CH
Moderator: Eunbin Whang, Widener University

When Managers Publicly Oppose Collective Bargaining: Effects on Worker Productivity and Wages
Martin Wiernsperger, Cornell University
Xinyu Zhang, Cornell University
Discusant: Spencer Vogrinec, University of Pittsburgh

Pay Delegation in Employee Recruitment
McKay Jones, Wilfrid Laurier University
Discussant: Jacob Andrassy, Indiana University Bloomington

Overreliance on Left Digit Changes When Comparing Accounting Numbers
Deni Cikurel, DePaul University
Molly Mercer, DePaul University
Discussant: David Vandenberg, University of Illinois Urbana-Champaign