7:00 am - 5:00 pm

Registration

8:00 am - 8:55 am

Continental Breakfast and Coffee
After breakfast, participants will move to location of doctoral consortium.

9:00 am – 9:10 am

Welcome and Opening Remarks

Kyle Smith, Co-Chair, Doctoral Consortium, Mississippi State University
Sydnee Manley, Co-Chair, Doctoral Consortium, Providence College

9:10 am – 11:00 am

Research Session: Expert Panel on GNP and PIES Topics, Trends/Ideas to General Impactful Work with a Q&A Session
Moderator: Kyle Smith, Mississippi State University

Panelists:
Patrick Kelly, Providence College
Linda Parsons, The University of Alabama
Jackie Reck, University of South Florida
Dana Wallace, University of Central Florida

11:00 am - 11:15 am

Break

11:15 am - 12:00 pm

Early Career Strategies: Expert Panel on: (a) Learning How To Balance Research, Teaching And Purposeful Service Choice, (b) Job Search, (c) Managing the Tenure Process.
Moderator: Kyle Smith, Mississippi State University

Panelists: Victoria Parker, University of New Hampshire
Erica Harris, Florida International University
Dan Bens, University of New Hampshire

12:05 pm - 1:30 pm

Lunch with Conference Attendees

1:35 pm - 2:15 pm

Teaching Session: Expert Panel On Teaching/Learning Resources for Emerging Issues and Technologies in GNP/ PIES Topics
Moderator: Sydnee Manley, Providence College

Panelists: Nancy Feng, Suffolk University
Patrick Kelly, Providence College
Linda Ragland, University of New Hampshire

2:15 pm - 3:15 pm

Mentoring Session: Breakout Session with Expert Faculty Who Have In-Depth Experience Working with Graduate/Doctoral Students in GNP & PIES Space

Angela Gore, The George Washington University
Linda Parsons, The University of Alabama
Suzanne Lowensohn, University of Vermont

3:15 pm - 3:30 pm

Break

3:30 pm - 7:30 pm

Will Join Concurrent Research Sessions & Dinner Reception with Full Conference Attendees

7:00 am - 5:00 am

Registration

8:00 am - 8:55 am

Continental Breakfast and Coffee

9:00 am - 9:15 am

Welcome and Opening Remarks

Lucy Gilson, Dean of Paul College, University of New Hampshire
Linda Ragland, President, GNP Section, University of New Hampshire
Patrick Kelly, VP Research & Past President, PIES Section, Providence College

9:15 am - 11:00 am

Government and Nonprofit Accounting Standards
Accounting - 2.0 CH
Moderator: Tammy Waymire, Senior Research Manager, GASB

Panelists: Lisa Parker, Senior Project Manager, GASB
Jeffrey D. Mechanick, Senior Project Advisor, FASB
Domenic N. Savini, Assistant Director, FASAB

11:00 am - 11:15 am

Break

11:15 am - 12:15 pm

Financial Challenges Facing Colleges and Universities
Accounting - 1.2 CH
Jerry Rackliffe, Retired VP of Finance & Admin., Georgia State University
Usha Rackliffe, Accounting Faculty, serving as Counselor to Finance Committee of the Board of Trustees, Emory University

12:20 pm - 1:20 pm

Lunch with Session on Teaching Resources
Best Practices for Students—GASB & FASB Comment Letters Projects
Gary Taylor, Director of Accounting Ph.D. Program, The University of Alabama
Mary Hill, Director of Financial Reporting Roundtable, Kennesaw State University

1:25 pm - 2:20 pm

Changes in Healthcare Markets
Accounting - 1.0 CH

Brad Herring, Director of Center for Studying Healthcare Markets, University of New Hampshire

2:25 pm - 3:15 pm

Public Interest, Ethics, and Sustainability Issues in Accounting/Auditing
Accounting - 1.0 CH

Moderator: Sydnee Manley, Providence College

Panelists: Dana Wallace, Senior Editor of Accounting & the Public Interest, University of Central Florida
Corinne Dougherty, Partner KPMG, Washington D.C. Offices
Pat Kelly, Director, Ethics in Business Education Program, Providence College
 

3:15 pm - 3:20 pm

Welcome to Concurrent Research Sessions Opening Remarks with Announcement of Best Paper Awards

Paul Wong, Research Chair, GNP, University of California, Davis
Sydnee Manley, Research Chair, PIES, Providence College

3:20 pm - 3:30 pm

Break

3:30 pm - 5:00 pm

Concurrent Sessions

1.01: Government
Accounting (Governmental) - 1.8 CH
Moderator: Steve Dannemiller, Providence College

Governing the Agent: A Multi-Stakeholder Framework for AI Accountability in Federal Cybersecurity
Rahul Chachare, Saint Mary’s College of California
Discussant: Kimberly Tribou, College of Charleston

The U.S. Government Accountability Office: A Century of Oversight, Impact, and Future Directions for Research
Nancy Chun Feng, Suffolk University
Janet Greenlee, University of Dayton
Discussant: Anne Thompson, University of Illinois at Urbana-Champaign

Does Marketing an Accounting Firmʼs PCAOB Registration Affect Auditor Appointment? Evidence From Proposals to Prospective Audit Clients
Anne Thompson, University of Illinois at Urbana-Champaign
Devin Williams, The University of Oklahoma
Wei Zhu, University of Illinois at Urbana-Champaign
Discussant: Steve Dannemiller, Providence College

1.02: Nonprofit
Accounting - 1.8 CH
Moderator: Brian McAllister, University of Colorado-Colorado Springs

Combative or Supportive? The Effects of Mission and Performance Reporting Framing on Exploration Decisions in Nonprofit Organizations
Li Yang, University of Kentucky
Discussant: Daniel Neely, University of Wisconsin–Milwaukee

Examining the Intersection of Stewardship and Accounting: Implications on the Industry and Education
Alesha Graves, Asbury University
Discussant: James Shimko, Husson University

Information Processing Costs in Donor Decision-Making: Evidence from the Field
Amanda Beck, Georgia State University
Christine Cuny, New York University
Sara Malik, The University of Utah
Discussant: Brian McAllister, University of Colorado-Colorado Springs

1.03: Public Interests, Ethics  and Sustainability
Accounting - 1.8 CH
Moderator: Nicola Maria, Fiore Bocconi University

Exploring Fair ESG Cost Sharing in Supplier-Buyer Relationship
Kevin Sun, St. John’s University
Ping Su, Hofstra University
Kaushik Sengupta, Hofstra University
Discussant: Danling Song, Boston College
 

Audit Turnover and Corporate Greenwashing: Are Auditors Bearing the Blame?
Dina El Mahdy, Morgan State University
Sandra Cereola, Saint Anselm College
Sebahattin Demirkan, Özyeğin University
Discussant: Keegan Maguigan, West Chester University of Pennsylvania

 

1.04: Public Interest, Ethics, and Sustainability
Accounting - 1.8 CH
Moderator: Alan Styles, California State University, San Marcos

Climate Change Disclosures: The Role of SEC Climate Change Comment Letters
Huan Kuang, Bryant University
Tianyi Qu, University of Massachusetts Amherst
Wei Zhang, University of Massachusetts Amherst
Discussant: Bethany Courson, University of Missouri

Journalistsʼ Use of Governmental Financial Information: Survey and Interview Evidence
Ryan McDonough, Rutgers, The State University of New Jersey
Divya Anantharaman, Rutgers, The State University of New Jersey
Chuan Qin, Rutgers, The State University of New Jersey
Discussant: Alan Styles, California State University, San Marcos

Beyond the Matrix: The Consequences of Nasdaq’s Board Diversity Disclosure Rules
Kaschia Wade, University of Kentucky
Discussant: Buhe Li, Rutgers University 

5:30 pm - 7:30 pm

Dinner Reception (on site) with General Business Meeting

7:00 am - 12:30 pm

Registration

8:00 am - 9:00 am

Breakfast and Round Table Research

Table 1: Government Focus
Tale of Two Municipalities and a University: The Fiscal Strain on a Small Rural City that is Home to a Big Ivy League
Kari Smoker, Ithaca College
Anuradha Goel Ghai, Ithaca College

Exploring Fraud Responsibility: A Municipal Perspective
Natalia Kochetova, Saint Mary’s University–Nova Scotia
Jane Fraser, Saint Mary’s University–Nova Scotia
Zac Konings, Saint Mary’s University–Nova Scotia

From ACFR to PAFR: Leveraging AI to Democratize Government Financial Reporting
Buhe Li, Rutgers, The State University of New Jersey, Newark
Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark

Table 2: Nonprofit Focus
Developing Capacity-Building Transparency: Governance, Disclosure, and Accountability in Nonprofit Organizations
James Shimko, Husson University

The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, and Nonprofit Financial Performance
Gwen Bedell Gadbois, The University of Maine at Augusta
Roger Mayer, SUNY College at Old Westbury

Table 3: Public Interest, Ethics, and Sustainability Focus
Director Networks and Firm Value: The Role of Director Nationality-Heterogeneous Ties
Kaschia Wade, University of Kentucky

Ethics in Capital Structure: Corruption, Migration, and the Moral Dimensions of Corporate Debt
Samuel Mamede, Taylor University

9:00 am - 10:30 am

Concurrent Sessions

2.01: Government
Accounting - 1.8 CH
Moderator: Marc Plooster, Indiana University Bloomington

Do Governance Actors Curb Subtle Misreporting? Oversight When Red Flags Are Hard to See
Qianhua Ling, Marquette University
Andrea Roberts, University of Virginia
Discussant: Linda Parsons, The University of Alabama

Electoral Pressure and Strategic Disclosure of Congressional Trades
Danling Song, Boston College
Amy Hutton, Boston College
Susan Shu, Boston College
Discussant: Kaschia Wade, University of Kentucky

Public Contracts, Private Missions: The Effects of Government Contract Awards on Nonprofit Efficiency and Financial Outcome
Md Safayat Hossain, University of New Hampshire
Discussant: Marc Plooster, Indiana University

2.02: Nonprofit
Accounting - 1.8 CH
Moderator: Michael Carniol, Rutgers, The State University of New Jersey, Newark

Private Foundation Investment Management Expenses and Charitable Distribution Rates
Paul Wong, University of California, Davis
Kyle Smith, Mississippi State University
Discussant: Michael Carniol, Rutgers, The State University of New Jersey, Newark

The Paycheck Protection Program and Nonprofit Financial Obligations
Paul Wong, University of California, Davis
Daniel Neely, University of Wisconsin–Milwaukee
Gregory Saxton, York University
Discussant: Amanda Beck, Georgia State University

Funder Preferences for Nonprofit PILOTs
Erica Harris, Florida International University
James Bierstaker, Villanova University
Discussant: Matthew Reidenbach, James Madison University

2.03: Public Interest, Ethics, and Sustainability
Accounting - 1.8 CH
Moderator: Kari Mitchell, Oklahoma State University

Now You’re Speaking My Language! (?) An Examination of Shadow Carbon Pricing and Its Impact on Managers’ Investment Decisions
Conner Blake, Christopher Newport University
Joseph Johnson, University of South Carolina
Patrick Martin, University of Pittsburgh
Discussant: Rupsha Dey, University of New Hampshire

Middlemen under the Spotlight: Pharmacy Benefit Managers and Rebate Disclosure
Nicola Maria, Fiore Bocconi University
Discussant: Patrick O’Brien, SUNY College at Old Westbury

Unmasking Corporate Transparency: Navigating the ESG Landscape with RepRisk
Patrick O’Brien, SUNY College at Old Westbury
Jacqueline Wukich, Baldwin Wallace University
Mark Sheldon, John Carroll University
Kathleen Bakarich, Hofstra University
Discussant: Kari Mitchell, Oklahoma State University

2.04: Public Interest Ethics, and Sustainability
Accounting - 1.8 CH
Moderator: Ariel Rava, Yeshiva University

Artificial Intelligence Internal Controls for Mobile Sports Betting Reporting on Suicide Risk
Steve Dannemiller, Providence College
Patrick Kelly, Providence College
Discussant: Dana Wallace, University of Central Florida

Ethics in The Classroom: A Case Study
Aida Sy, Farmingdale State College, SUNY
Discussant: Steve Dannemiller, Providence College

Accounting Research 2010–2017: Taking a Closer Look at Funding Sources
Erlina Papakroni, Rowan University
Daniel McFarland, Rowan University
Amy Lysak, Rowan University
Discussant: Aida Sy, Farmingdale State College, SUNY

10:30 am - 10:45 am

Break

10:45 am - 12:15 pm

Concurrent Sessions

3.01: Government
Accounting (Governmental) - 1.8 CH
Moderator: Jinqiu Yan, Kean University

The Hidden Cost of Police Brutality: Police-Involved Killings and Public Finance
Stephanie Cheng, Tulane University
Feng Chen, Liaoning University
Yu Liu, Tulane University
Wei Long, Tulane University
Discussant: Jinqiu Yan, Kean University

Reclaiming Sovereignty: Native Americans’ Fight for Liberty and Municipal Bond Yields
Ventsislav Stamenov, Troy University
Discussant: Sydnee Manley, Providence College 

Does Taxpayer Assistance Encourage Income Tax Compliance? Evidence from IRS Staffing
Vishal Baloria, University of Connecticut
Todd Kravet, University of Connecticut
Jennifer Luchs-Nunez, Colorado State University
Discussant: Curtis Hall, Drexel University

3.02: Nonprofit
Accounting - 1.8 CH
Moderator: Jialin Tang, The University of Utah

Economic Incentives and Organ Procurement: Evidence from a U.S. Reform
Ariel Rava, Yeshiva University
Emanuel Zu, University of Maryland College Park
Erkut Ozbay, University of Maryland
Sergio Urzua, University of Maryland
Discussant: Jialin Tang, The University of Utah

Demand Shocks and Product Quality: Evidence from Hospitals
Lei Lei, The Hong Kong Polytechnic University
Jie Cao, Hong Kong Polytechnic University
Xintong Zhan, Fudan University
Linjia Song, Xiamen University
Discussant: Jared Koreff, Trinity University

Nonprofit Graduate Education and the Case for Nonprofit Accounting-Embedded Curricula: A Text-Mining Examination of Linguistic Heterogeneity Across Programs
Joseph Foy, CUNY School of Professional Studies
Roger Mayer, SUNY College at Old Westbury
Discussant: Alesha Graves, Asbury University

3.03: Public Interests, Ethics and Sustainability
Accounting - 1.8 CH
Moderator: Matthew Reidenbach, James Madison University

Long-Horizon Evidence on Governance and Internal Control Quality
Dana Wallace, University of Central Florida
Huikun Wu, University of Central Florida
Discussant: Kevin Sun, St. John’s University

Investor Responses to Social Conflict Between CSR and Bailout
Dina El Mahdy, Morgan State University
Ling Yang, New Jersey City University
Discussant: Danling Song, Boston College

Corporate Social Responsibility and Employee Health and Well-Being Around COVID-19 Era
Dina El Mahdy, Morgan State University
Ling Yang, New Jersey City University
Discussant: Erlina Papakroni, Rowan University

3.04: Public Interest, Ethics, and Sustainability
Accounting - 1.8 CH
Moderator: Sydnee Manley, Providence College

Does ESG Ranking Stick to Cost of Debt by Revisiting The Dynamics Between the ESG Score Change and Interest Expense Change?
Jidong Zhang, Minnesota State University Mankato
Katheryn Zielinski, Minnesota State University Mankato
Rajarshi Aroskar, Tarleton State University
Discussant: Patrick Martin, University of Pittsburgh

Sustainability Accounting for Sports Betting
Steve Dannemiller, Providence College
Patrick Kelly, Providence College
Discussant: Anuradha Goel Ghai, Ithaca College

Can Machines Pick Mutual Fund Managers Ex Ante?
Rupsha Dey, University of New Hampshire
Michael Goldberg, University of New Hampshire
Deniz Ozabaci, University of New Hampshire
Discussant: TBD

12:15 pm - 12:30 pm

Grab-and-Go Lunch

12:30 pm - 2:00 pm

Concurrent Sessions

4.01: Government
Accounting (Governmental) - 1.8 CH
Moderator: Suzanne Lowensohn, University of Vermont

Investigating the Market Reaction to the Municipal Financial Statement Components Deferred Outflows and Deferred Inflows of Resources
Linda Ragland, University of New Hampshire
Jacqueline Reck, University of South Florida
Discussant: Tammy Waymire, GASB

The Impact of SEC Enforcement on Municipal Bond Returns
Bethany Courson, University of Missouri
Stevanie Neuman, University of Missouri
Discussant: Stephanie Cheng, Tulane University

Employee Disclosures and Municipal Finance
Shushu Jiang, National University of Singapore
Zihan Guo, Peking University
Zhiming Ma, Peking University
Discussant: Linda Ragland, University of New Hampshire

4.02: Government and Nonprofit
Accounting (Governmental) - 1.8 CH
Moderator: Md Safayat Hossain, University of New Hampshire

GASB 68 and the Cost of States’ Debt: The Role of Disclosure Timing and Cost-Sharing Design
Marc Plooster, Indiana University Bloomington
Discussant: Rebecca Bloch, Fairfield University

Tuition Discounting and Voluntary Financial Statement Disclosure in Not-for-Profit Higher Education Institutions
Matthew Reidenbach, James Madison University
Discussant: Samuel Mamede, Taylor University

The Effects of Single Audit Threshold Increases on Financial Reporting: Evidence from Administrative Data on School Districts
Marc Plooster, Indiana University Bloomington
Discussant: Md Safayat Hossain, University of New Hampshire

4.03: Government and Nonprofit, Public Interest and Ethics and Sustainability
Accounting - 1.8 CH
Moderator: Ryan McDonough, Rutgers, The State University of New Jersey

Do Governments Transparently Disclose Financial Distress in MD&A? Evidence from Large Language Model–Based Textual Analysis
Jinqiu Yan, Kean University
Huaxia Li, University of Michigan–Dearborn
Discussant: Ryan McDonough, Rutgers, The State University of New Jersey

Bridging Accounting Education and Nonprofit Practice through Experiential Learning: An Empirical Examination of the Food Pantry Case Project
Calvester Legister, John Jay College of Criminal Justice–CUNY
Joseph Foy, CUNY School of Professional Studies
Discussant: Kyle Smith, Mississippi State University