2026 Management Accounting Section Midyear Meeting: Research Conference, IMA Doctoral Colloquium, and CGMA Teaching and Practice Symposium

IMA Doctoral Colloquium

CGMA Teaching and Practice Symposium

Program

Registration

Breakfast On Own

If you are staying at the Embassy Suites Downtown Nashville, breakfast is included in the room rate.

JMAR Plenary

Break

Concurrent Sessions

1.01: AI and Human Collaboration
Information Technology - 1.8 CH
Moderator: TBD

Employees’ Creativity with AI Evaluators
Michele Fumagalli, Bocconi University
Discussant: TBD

The Impact of an AI Evaluator on Creative Idea Sharing: Evidence from an Experiment
Kyle (Zhiping) Mao, Texas State University
Jasmijn Bol, Tulane University
Lisa LaViers, Tulane University
Jason Sandvik, The University of Arizona
Discussant: Jeremiah Bentley, The University of Oklahoma

Incentive Design for Human–AI Collaboration: Aligning Human Effort with Marginal Value
Shanming Liu, ESSEC Business School
Jasmijn Bol, Tulane University
Discussant: Stephen Bachmann, University of Pittsburgh

1.02: Contemporary Topics
Accounting - 1.8 CH
Moderator: TBD

Buyers Beware: The Effect of the Type of Support Buyers Provide to Suppliers and Their Product
Mix Strategy on Supply Chain Sustainability
Mandy Cheng, UNSW Sydney
Linda Chang, UNSW Sydney
Discussant: Jacob Andrassy, Indiana University Bloomington

When Data Visualization Backfires: The Effect of Mood and Data Visualization on Mood-Congruence Bias
Xin Xu, Sun Yat-sen University
Huaxiang Yin, Nanyang Technological University
Yasheng Chen, Xiamen University
Discussant: Razvan Ghita, University of Southern Denmark

1.03: Top Management Teams
Accounting - 1.8 CH
Moderator: TBD

Do Chief Information Officers Improve or Impair Operations? Testing the Impact of CIO Presence and Other Conditional Factors on Operational Efficiency
Nicholas Jasa, University of Nebraska at Omaha
Linh Le, University of Nebraska at Omaha
Anh Ta, University of Nebraska at Omaha
Discussant: Alisa Sophie Bach, WHU-Otto Beisheim School of Management

Compensation Incentives and the Effect of Chief Sustainability Officers
Jonathan Black, The University of Melbourne
Tongqing Ding, University of Colorado Boulder
Bjorn Jorgensen, Copenhagen Business School
Naomi Soderstrom, The University of Melbourne
Discussant: Joanna Golden, The University of Memphis

From CFO to CEO: the Role of General Human Capital
Shan Wang, Loyola Marymount University
Discussant: Dan Weiss, Tel Aviv University

1.04: Supply Chain
Accounting - 1.8 CH
Moderator: TBD

Information Hostage: Inter-Firm Proprietary Information Sharing and Supply Chain Lock-In
Enshuai Yu, Boston College
Discussant: 

Corporate Governance in Global Supply Chains: Evidence from Gender Quotas
Minjia Li, University of Alberta
Mengqiao Du, National University of Singapore
Discussant: Jenny Kim, University of Colorado Boulder

Responsive Innovation: Aligning with Technology Demands from Customers
Yifei Xia, Wenzhou-Kean University
Junjie Zhu, Wenzhou-Kean University
Discussant: Enshuai Yu, Boston College

1.05: Managing Firm Risk
Accounting - 1.8 CH
Moderator: TBD

From Restatement Risk to Reporting Rigor: Evidence from the SECʼs Clawback Mandate
Andrea Pawliczek, University of Colorado Boulder
Michael Dambra, University at Buffalo, SUNY
Bryce Schonberger, University of Colorado Boulder
Discussant: 

Can Enhanced Risk Information Increase Misconduct? Evidence from Mandated Enterprise Risk Assessments
Robert Hills, University of Georgia
Paul Hribar, The University of Iowa
Trent Krupa, The Pennsylvania State University
Discussant: Andrea Pawliczek, University of Colorado Boulder

Capital Investment and Tax Planning: Flattening the Risk Curve
Adam Du Pon, Georgia Southern University
Andrew Garofolo, Georgia Southern University
Stephanie Hairston, Georgia Southern University
Discussant: Melissa Martin, University of Illinois at Chicago

1.06: Qualitative Research
Accounting - 1.8 CH
Moderator: TBD

A Seat at the Table: Womenʼs Experiences Gaining Access into Corporate Boardrooms
Amy Garman, Kansas State University
Courtney Yazzie, Clemson University
Jeremy Lill, The University of Kansas
Discussant: Martine Cools, KU Leuven

Management Control at the Network Level: The Influence of Customization on Plural Form Control Benefits in Franchising Chains
Martine Cools, KU Leuven
Alexandra Van den Abbeele, KU Leuven
Jens Van Mele, IESEG School of Management
Sofie Verbieren, KU Leuven
Discussant: Michael Yip, University of Georgia

Beyond Reporting: IFRS 18 as a Catalyst for Continuing Evolutionary Change in Management Accounting
Alan Parkinson, University College London
Danusia Wysocki, University of London
Discussant: Vic Anand, Texas State University

1.07: Collusion
Accounting - 1.8 CH
Moderator: TBD

It Takes Two to Tango: Do Rankings and Resource Competition Influence Collusion?
Sophie Maussen, Ghent University
Melissa Verniest, Ghent University
Dwight Waeye, Ghent University
Discussant: Nathan Mecham, Christopher Newport University

Assessing Social Influence and Tipping Points in Honesty: A Modified Becker-DeGroot-Marschak Method
Christian Stindt, Hamburg University of Technology
Matthias Meyer, Hamburg University of Technology
Discussant: Karl Schuhmacher, Emory University

Whistleblowing in Teams: How Social Distance Affects Team Collaboration and Misconduct
Qinnan Ruan, Vrije University Amsterdam
Markus Arnold, University of Bern
Discussant: TBD

Lunch; AICPA Presentation, the JMAR Best Paper Award;), Impact on Practice Award (AICPA-CIMA), Lifetime Contribution (AICPA-CIMA)

Break

Concurrent Sessions

2.01: Shaping Behavior: Incentive System Design & Target Setting
Accounting - 1.8 CH
Moderator: TBD

Coordination Incentive Design and Information Exchange between Sales and Production Functions
Lan Guo, Wilfrid Laurier University
Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign
Nan Jiang, Pompeu Fabra University
Yuming Hu, Jinan University
Discussant:

Incentive Design and Firm Motives for Environmental Sustainability
Marti Guasch, Esade Business School
David Bedford, University of Technology, Sydney
Josep Bisbe, Esade Business School
Discussant: Roland Spekle, Nyenrode Business University

Target Setting: Global Evidence
Vishal Baloria, University of Connecticut Discussant: Marti Guasch, Esade Business School
Discussant: Marti Guasch, Esade Business School


2.02: AI and Human Capital
Information Technology - 1.8 CH
Moderator: TBD

Do AI-Adopting Firms Realize Greater Performance from Workforce Diversity and Employee Welfare? Chia-Hsin Hung, Ming Chuan University
Discussant: Alyssa B. Moore, Indiana University Bloomington

AI Talent Investment and Corporate Misconduct
Carrie Gui, The University of Memphis
Zabihollah Rezaee, The University of Memphis
Discussant: Matthew Evans, The University of Alabama

Accounting Human Capital, Artificial Intelligence, and SEC Scrutiny
Joanna Golden, The University of Memphis
Frank Heflin, University of Georgia
Xiaotao Kelvin Liu, Northeastern University
Jasmine Wang, University of Virginia
Discussant: Sarah Kroechert, University of Cambridge

2.03: Board Oversight
Accounting - 1.8 CH
Moderator: TBD

CEOs Under Turnover Threat: Setting Stretch Earnings Guidance
Dan Weiss, Tel Aviv University
Doron Hadass, Reichman University
Discussant: Shan Wang, Loyola Marymount University

AI Governance: From Hype to Oversight in Corporate Risk Management
Jenny Kim, University of Colorado Boulder
Discussant: Adrienne Rhodes, The University of Iowa

The Effectiveness of Lead Independent Directors: CEO Power, Turnover, and Pay Sensitivity
Francis Ding, Virginia Tech
Discussant: Frances Tice, University of Colorado Boulder

2.04: Cost Structure
Accounting - 1.8 CH
Moderator: TBD

Interim CEOs and Cost Adjustment Decisions
Wan-Ci Huang, National Cheng Kung University
Ting-Kai Chou, National Cheng Kung University
Hua-Wei Huang, National Cheng Kung University
Hung-Chao Yu, National Chengchi University
Discussant: Leah Baer, University of Northern Iowa

Know Thyself: Firm-Specific Interplays Between Tax Planning and Cost Structure
Adam Du Pon, Georgia Southern University
Discussant: André Hoppe, KU Leuven

Artificial Intelligence and Corporate Cost Structures
Wilbur Chen, The Hong Kong University of Science and Technology
Tai-Yuan Chen, The Hong Kong University of Science and Technology
Lilian Chan, The University of Hong Kong
Deli Yang, The Chinese University of Hong Kong
Discussant: Shihui Fan, Central Connecticut State University

2.05: Transparency
Accounting - 1.8 CH
Moderator: TBD

Subjectively Attractive—The Sorting Effect of Process Transparency and Its Effects on Long-Term Decisions
Maik Lachmann, Technical University of Berlin
Friedrich Sommer, Friedrich-Alexander University Erlangen-Nuremberg
Lisa-Marie Wibbeke, Technical University of Berlin
Discussant: Fabien Ize, University of Bern

How Decision-Making Transparency and Managerial Discretion Affect Managersʼ Reliance on Employee Insights, Bonus Decisions, and Employee Sabotage
Fabien Ize, University of Bern
Discussant: Michael Majerczyk, Georgia State University

Competitors or Collaborators? The Effects of Transparency and Compensation Contract on Employee Performance on a Team-Based Task
Joanna Andrejkow, Western University
Kevin Veenstra, McMaster University
Discussant: Cathy Jun, University of South Carolina

2.06: Prosocial Behavior
Accounting - 1.8 CH
Moderator: TBD

Intermittent Prosocial Reward Tournaments: A Field and Lab Investigation
Mackenzie Feinberg, The University of Texas at Austin
Discussant: Laura Wang, University of Illinois at Urbana-Champaign

Caring Without Knowing: Psychological Resistance to Impact Information in Social-Mission Work
Laura Wang, University of Illinois at Urbana-Champaign
Michael Williamson, University of Illinois at Urbana-Champaign
Huaxiang Yin, Nanyang Technological University
Discussant: Hayden Gunnell, The University of Texas at Austin

Selflessness, Paid to Care, or Praised to Care? The Role of Incentives in Corporate Volunteerism
Heba Abdel-Rahim, University of Toledo
Akram Khattab, Oakland University
Jing Liu, Chapman University
Discussant: Dorian Lane, Wilfrid Laurier University

2.07: Training and Skill Development
Accounting - 1.8 CH
Moderator: TBD

The Effects of Reward Nature and Reward Contingency on Employee Voluntary Training
Pei Wang, University of Waterloo
Discussant:

Managersʼ Usage of Management Control Instruments and Employeesʼ Engagement in Skill Development
Ivo Tafkov, Georgia State University
Markus Arnold, University of Bern
Bei Shi, University of Amsterdam
Elien Voermans, Erasmus University Rotterdam
Discussant: Jeremy Douthit, The University of Arizona

You Should Be Training: The Information and Incentive Effects of Differentiation in Subjective Performance Evaluation on Voluntary Training Participation
Jurian van Beusekom, Maastricht University
Katlijn Haesebrouck, Maastricht University
Frank Moers, Maastricht University
Discussant: Nicholle Kovach, Wilfrid Laurier University

2.08: Contemporary Issues in Management Accounting
Accounting - 1.8 CH
Moderator: TBD

Heuristics for Resource Capacity Planning with Multiple End Products
Vic Anand, Texas State University
Ramji Balakrishnan, The University of Iowa
Discussant: 

Transforming Towards a High-Performance Finance Function: a Longitudinal Case Study
André de Waal, Maastricht University
Discussant: Alan Parkinson, University College London

Word on the Street: Field Evidence of Artificial Intelligence Use in Sell-Side Equity Research
Michael Yip, University of Georgia
Minjeong Kim, University of Wisconsin–Madison
Discussant: Amy Garman, Kansas State University

Break and Research Exhibition I

AICPA Plenary

Reception

Registration

Breakfast On Own

If you are staying at the Embassy Suites Downtown Nashville, breakfast is included in the room rate.

Concurrent Sessions

3.01: Balancing Trade-offs in Control System Design to Shape Performance & Adaptability
Accounting - 1.8 CH
Moderator: TBD

Divergent Demands in the Management Control system and Employee Behavior in Audit Firms
Rosemarijn deBruin, University of Groningen
Paula Dirks, University of Groningen
Lucia Bellora-Bienengräber, University of Groningen
Sally Widener, Clemson University
Discussant: Eva Labro, The University of North Carolina at Chapel Hill

Management Control Configurations for Organizational Adaptability
Philipp Sekol, WHU-Otto Beisheim School of Management
Utz Schäffer, WHU-Otto Beisheim School of Management
Daniel Schaupp, WU Vienna University of Economics and Business
Discussant: Rosemarijn deBruin, University of Groningen

The Voluntary Production and Use of Management Accounting Information: Evidence from U.S. Private Firms
Eva Labro, The University of North Carolina at Chapel Hill
Andy Call, University of Southern Califormia
Bradley Hendricks, The University of North Carolina at Chapel Hill
Andrew Sutherland, Massachusetts Institute of Technology
Discussant: Philipp Sekol, WHU-Otto Beisheim School of Management

3.02: Promotion and Reciprocation
Accounting - 1.8 CH
Moderator: TBD

Helping Others to Help Yourself: How Employees Compete Strategically for Promotions versus Bonuses
Wioleta Olczak, Marquette University
Eric Chan, The University of Texas at Austin
Yu Tian, University of Central Florida
Discussant: 

When Fairness Backfires: Organizational Culture and Gender Bias in Promotion Decisions
Shanming Liu, ESSEC Business School
Yufei Liu, Xiamen University
Ioana Lupu, ESSEC Business School
Yutong Zhang, Xiamen University
Discussant: TBD

The Effect of Feedback Dimensions on Employee Performance and Willingness to Reciprocate
Kevin Veenstra, McMaster University
Xinying Hu, McMaster University
Chang Eui Yoon, McMaster University
Zhuoyi Zhao, St. Norbert College
Discussant: Jace Garrett, Clemson University

3.03: ESG
Accounting - 1.8 CH
Moderator: TBD

Can the Prevalence of Carbon Reduction Target Disclosures Decrease Managersʼ Sensitivity to the Cost of Carbon Abatement Investments?
Serena Loftus, Kent State University
Wei Li, Kent State University
Yulin Zhu, University of Minnesota Duluth
Discussant: Evelien Reusen, Erasmus University Rotterdam

Creating ESG Risk Silos or Breaking Them Down? The Effects of Risk Inventory Format and ESG Mission on Risk Response
Joanna Van Meerbeeck, KU Leuven
Eddy Cardinaels, Tilburg University
Sabra Khajehnejad, KU Leuven
Dieter Smeulders, University of Bern
Alexandra Van den Abbeele, KU Leuven
Discussant: Jason Kuang, Georgia Institute of Technology

The Effect of Quantitative Environmental Targets and Managersʼ CSR Norms on Their Environmental Investments
Victoria Fung, University of Illinois at Urbana-Champaign
Discussant: Sophie Maussen, Ghent University

3.04: Hiring
Accounting - 1.8 CH
Moderator: TBD

Paying for Diversity: How CEO Messaging Influences Employee Responses to Diversity-Based Executive Compensation
Seung Kyo Ahn, Washington State University
Ryan Sommerfeldt, Brigham Young University
Laura Wang, University of Illinois at Urbana-Champaign
Discussant: Bret Sheeley, University of Pittsburgh

Managerial Screening Pre-Commitment, Candidate Quality, and Time-to-Hire: An Experimental Investigation
Ala Mokhtar, McMaster University
Adam Presslee, University of Waterloo
Anil Kshatriya, ESSEC Business School
Discussant: Fengxinyi Zhao, Georgia Institute of Technology

Pay Delegation in Employee Recruitment
McKay Jones, University of Wisconsin–Madison
Discussant: TBD

3.05: Performance Metrics
Accounting - 1.8 CH
Moderator: TBD

Performance Targets, Bonus Plan Convexity, and CEO Incentives
Michal Matejka, Arizona State University
Sunyoung Kim, Monash University Caulfield
Jongwon Park, Monash University Caulfield
An Qian, Zhejiang University
Discussant: Jen Choi, University of Michigan

Decoupling Pay and Prospects: The Case for Subjective Performance Information
Jan Bouwens, University of Amsterdam
Nan Jiang, Pompeu Fabra University
Discussant: Alexander van Slooten, University of Groningen

Promoting Non-Financial Performance in Franchise Systems: Evidence from Network-Wide Incentives
Jee-Eun Shin, University of Toronto
Dennis Campbell, Harvard University
Jan Bouwens, University of Amsterdam
Mingyue Zhang, University of Waterloo
Discussant: Susanna Gallani, Harvard University

3.06: Cost Adjustments and Changes
Accounting - 1.8 CH
Moderator: TBD

Mechanisms Underlying the Degree of Revenues–Expenses Matching
Edmond Tapero, Tel Aviv University
Discussant: 

Customer Data Privacy and Cost Elasticity: Evidence from the Implementation of Cybersecurity Law
Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign
Xin Cheng, Renmin University of China
Ziwei Song, Tsinghua University
Cheng Yin, Tsinghua University
Discussant: Daniela Coelho, The University of Iowa

Regulatory Costs and Vertical Integration: Evidence from Supply Chain Disclosure Regulations
Enshuai Yu, Boston College
Discussant: Wilbur Chen, The Hong Kong University of Science and Technology

3.07: Labor & Workload
Accounting - 1.8 CH
Moderator: TBD

Lateral Moves and Employee-Job Match Quality: Evidence from the Field
Yiwei Li, Harvard University
Discussant: Daniel Schaupp, WU Vienna University of Economics and Business

The D in Delegation: The Impact of Discretion in the Delegation of Decision Rights
Alisa Sophie Bach, WHU-Otto Beisheim School of Management
Discussant: Kyonghee Kim, Michigan State University

Workload, Time Use and Efficiency
Eremina Ytsma, Carnegie Mellon University
Austin Sudbury, Carnegie Mellon University
Discussant: Yiwei Li, Harvard University

3.08: Bridging Practice Panel
Accounting - 1.8 CH
Moderator: TBD

Break and Research Exhibition II

Concurrent Sessions

4.01: TBD
Moderator: TBD


4.02: The Influence of Media
Accounting - 1.8 CH
Moderator: TBD

Can Local Media Encourage Empire Building? Evidence from Business Journals
Farzana Afrin, California State University, Fullerton
Vishal Baloria, University of Connecticut
Discussant: Ming Li, Virginia Commonwealth University

Partisan Media and Corporate Voluntary Disclosures: Evidence from Sinclair Acquisitions
Ming Li, Virginia Commonwealth University
Adam Koch, University of Virginia
Yi Liang, University of Virginia
Ge Wu, University of Richmond
Discussant: Yifei Xia, Wenzhou-Kean University

Does Media Sentiment Affect Real Actions? Evidence from Data Breaches
Vishal Baloria, University of Connecticut
Discussant: Nicholas Jasa, University of Nebraska at Omaha

4.03: Labor & Wages
Accounting - 1.8 CH
Moderator: TBD

Pay Disclosure Laws and Employee Salary
Daniel Yang, Vanderbilt University
Mingyi Hung, University of British Columbia
Chao Jin, Fudan University
Discussant: Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign

Conservatism in Hiring
Yifei Lu, University of Illinois at Urbana-Champaign
Ciao-Wei Chen, University of Illinois at Urbana-Champaign
Laura Li, University of Illinois at Urbana-Champaign
Discussant: Daniel Yang, Vanderbilt University

Mandatory Salary Range Disclosure and the Gender Pay Gap
Marshall Vance, Virginia Tech
Jaewon Cheong, University of Southern California
David Tsui, University of Southern California
Discussant: Eremina Ytsma, Carnegie Mellon University

4.04: Firm Information Environment
Accounting - 1.8 CH
Moderator: TBD

Corporate Disclosures and Real Responses to Geopolitical Risk: Evidence from the War in Ukraine
David Park, Seoul National University
Bokhyeon Baik, Seoul National University
Roope Keloharju, The University of Chicago
Tendai Masaya, The Pennsylvania State University
Discussant: Scott Guernsey, The University of Tennessee

Caught up in the AI Rat Race: Does Technological Peer Pressure Fuel Ai Washing or Hushing?
Jackie Zeyang Ju, University of Kentucky
Discussant: Frank Heflin, University of Georgia

When Speaking Freely Pays: Anti-SLAPP Laws and Firms’ Cost of Equity
Scott Guernsey, The University of Tennessee
Matthew Serfling, The University of Tennessee
Cheng Yan, Huazhong University of Science and Technology
Discussant: Jackie Zeyang Ju ,University of Kentucky

4.05: Contract Framing
Accounting - 1.8 CH
Moderator: TBD

How Does Contract Frame Impact Effort Persistence?
Dan Way, Villanova University
Kazeem Akinyele, University of Wisconsin–Oshkosh
Jared Koreff, Trinity University
Discussant: Gary Hecht, University of Illinois at Urbana-Champaign

Short-Term Gains and Long-Term Costs: The Effect of Contract Framing on Creative Performance
Boyang George Li, ESSEC Business School
Shanming Liu, ESSEC Business School
Narisa Tianjing Dai, University of International Business and Economics
Ming Liu, University of International Business and Economics
Discussant: Garrison Nuttall, University of Central Florida

Reevaluating Employee Effort under Bonus and Penalty Contracts
Stephen Bachmann, University of Pittsburgh
Patrick Martin, University of Pittsburgh
Donald Moser, University of Pittsburgh
Spencer Vogrinec, University of Pittsburgh
Discussant: Rachel Martin, Utah State University

4.06: Creativity and Incentives
Accounting - 1.8 CH
Moderator: TBD

Riverbed AShared Values Across Hierarchies: How Value Congruence and Compensation Scheme Affect Subordinate Performance
Tyler Thomas, University of Waterloo
Wioleta Olczak, Marquette University
Dimitri Yatsenko, University of Wisconsin–Whitewater
Discussant: Huaxiang Yin, Nanyang Technological University

The Effects of Self-Regarding and Others-regarding Rewards on Creativity: Behavioral and Neurological Evidence
Sue Yang, Texas Tech University
Adam Presslee, University of Waterloo
Honghong Tang, Beijing Normal University
Discussant: Paul Black, Auburn University

The Effects of Incentivizing Crazy Ideas on Group Creativity
Nicko Wei, University of Illinois at Urbana-Champaign
Michael Williamson, University of Illinois at Urbana-Champaign
Hailan Zhou, Bentley University
Bei Shi, University of Amsterdam
Discussant: Michele Fumagalli, Bocconi University

4.07: Sharing is Caring
Accounting - 1.8 CH
Moderator: TBD

Information Sharing Between Participants in Lab and Online Experiments
Razvan Ghita, University of Southern Denmark
Andreas Ostermaier, University of Southern Denmark
Florian Elsinger, Erasmus University Rotterdam
Discussant: Anil Kshatriya, ESSEC Business School

Effects of Incentivizing Novelty vs. Usefulness and Idea Sharing Policies on Idea Sharing and Subsequent Collaboration
Andrew Cooney, Cornell University
Brian White, Cornell University
Xinyu Zhang, Cornell University
Discussant: Gregory McPhee, Clemson University

An Examination of Supervisor-Subordinate Knowledge Sharing
Nicholle Kovach, Wilfrid Laurier University
Leslie Berger, Wilfrid Laurier University
Sara Wick, Wilfrid Laurier University
Dorian Lane, Wilfrid Laurier University
Discussant: Liliana Dewaele, Open University of the Netherlands

4.08: Panel: AI in Management Accounting Research: Leveling the Playing Field or Widening the Gap?
Information Technology - 1.8 CH
Moderator: Aleksandra (Sasha) Klein, University of Sustainability Vienna

Panelists: Jasmijn Bol, Tulane University
David Erkens, China Europe International Business School
Victor Maas, University of Amsterdam
Melissa Martin, University of Illinois at Chicago

Lunch, Best IMA Case Conference and Midyear Meeting Best Paper

Concurrent Sessions

5.01: Performance Evaluation
Accounting - 1.8 CH
Moderator: TBD

Confirmation Bias in Discretionary Performance Evaluations: The Role of Performance Summaries
Victor Maas, University of Amsterdam
Niluh Narsa, Airlangga University
Discussant: Marte Abts, Erasmus University Rotterdam

Employee Self-Assessments in the Performance Review
Marte Abts, Erasmus University Rotterdam
Discussant: Todd Thornock, University of Nebraska–Lincoln

Mitigation or Exacerbation? The Effects of Public Peer Review on Subjective Performance Evaluation Bias
Xian Huang, University of Science and Technology of China
Yufei Liu, Xiamen University
Xin Xu, Sun Yat-sen University
Yutong Zhang, Xiamen University
Discussant: Wenqian Hu, University of Waterloo

5.02: Office Grind
Accounting - 1.8 CH
Moderator: TBD

Targeting Targets
Marina Talantceva, University of Cologne
Dirk Sliwka, University of Cologne
Saskia Opitz, University of Cologne
Timo Vogelsang, Frankfurt School of Finance & Management
Tom Zimmermann, University of Cologne
Discussant: Timothy Mallon, Texas State University

Slowing the Rat Race: The Effects of Competitive Incentive Systems and Work-life Balance Communication on Employee Overwork
Eric Chan, The University of Texas at Austin
Eddy Cardinaels, Tilburg University
Christoph Feichter, WU Vienna University of Economics and Business
Discussant: Devon Erickson, Utah State University

The Hidden Cost of Voice: How Employee Input on a Remote Versus In-Office Work Policy Reduces Peer Helping Behavior
Spencer Vogrinec, University of Pittsburgh
Patrick Martin, University of Pittsburgh
Donald Moser, University of Pittsburgh
Discussant: Di Yang, University of Western Ontario

5.03: Sustainability
Accounting - 1.8 CH
Moderator: TBD

Navigating through the Storm—Physical Climate Risk and Cost Structure
André Hoppe, KU Leuven
Chenlin Guo, KU Leuven
Discussant: Nan Jiang, Pompeu Fabra University

Beyond Disclosure: How Firms Reshape Organizational Structure in Response to the Sustainability Reporting Regulation
Anna Koelle, Ludwig Maximilian University of Munich
Hoa Ho, Ludwig Maximilian University of Munich
Nina Schwaiger, Ludwig Maximilian University of Munich
Katharina Weiss, Ludwig Maximilian University of Munich
Christian Hofmann, Ludwig Maximilian University of Munich
Discussant: TBD

Climate Commitment and Climate Talents
Joanna Golden, The University of Memphis
Xiaotao (Kelvin) Liu, Northeastern University
George Cheng, The University of Memphis
Discussant: Anna Koelle, Ludwig Maximilian University of Munich

5.04: Monitoring & Control
Accounting - 1.8 CH
Moderator: TBD

Management Controls, Firm Growth, and the Maintenance of Corporate Culture
Ruidi Shang, Tilburg University
Dennis Campbell, Harvard University
Tatiana Sandino, Harvard University
Discussant: Wenxin Wang, Harvard University

Business Strategy and Workplace Safety: The Role of Internal Governance and External Monitoring Mechanisms
Shihui Fan, Central Connecticut State University
Peiyao Chen, Central Connecticut State University
Discussant: Kyonghee Kim, Michigan State University

Organizational Complexity and Management Control Systems: Organizational Hierarchy and Subsidiary Supervision
Kyonghee Kim, Michigan State University
Kyunghwa Yu, National Chengchi University
Sukesh Patro, Grand Valley State University
James Anderson, Saginaw Valley State University
Discussant:

5.05: Executive Compensation & Corporate Governance
Accounting - 1.8 CH
Moderator: TBD

Board Knowledge and Performance Metric Variety in CEO Bonus Contracts
Alexander van Slooten, University of Groningen
Paula Dirks, University of Groningen
Sebastian Firk, University of Groningen
Melissa Martin, University of Illinois at Chicago
Discussant: Andrea Pawliczek, University of Colorado Boulder

Insider Trading Policy and Executive Compensation
Jaewon Choi, Seoul National University
Jason Kim, Massachusetts Institute of Technology
Discussant: Adrienne Rhodes, The University of Iowa

Firm Responses to Proxy Advisor Recommendations: Evidence from Supplemental Proxy Filings
Jenny Kim, University of Colorado Boulder
Yonca Ertimur, University of Colorado Boulder
Andrea Pawliczek, University of Colorado Boulder
Discussant: Christian Hutzler, The University of Texas at Austin

5.06: Performance Evaluation
Accounting - 1.8 CH
Moderator: TBD

Do Peer and Self-Evaluations Matter? Evidence from a Multinational Corporation
Eric Chan, The University of Texas at Austin
Yong Yu, The University of Texas at Austin
Hyuna Ham, The University of Texas at Austin
Choong-Yuel Yoo, Korea Advanced Institute of Science and Technology
Discussant: Xiaotao Kelvin Liu, Northeastern University

Zoomed Out: How Remote Work Influences Employeesʼ Performance Evaluation Outcomes Through Network Formation
Isabella Grabner, WU Vienna University of Economics and Business
Maximilian Margolin, RSM Erasmus University
Daniel Schaupp, WU Vienna University of Economics and Business
Discussant: In Gyun Baek, National University of Singapore

When Multi-Raters Compete: Gender Differences in Strategic Behavior During Multi-Rater Performance Evaluation
Daniel Schaupp, WU Vienna University of Economics and Business
Discussant: Maximilian Margolin, RSM Erasmus University

5.07: Misreporting
Accounting - 1.8 CH
Moderator: TBD

Perceptions of Deterrence: How Investigator Compensation and Whistleblowing Channel Anonymity Jointly Influence Ex Ante Misreporting
Dwight Waeye, Ghent University
Sophie Maussen, Ghent University
Discussant: Serena Loftus, Kent State University

The Effects of Incentive Design and Co-Worker Physical Presence on Performance Misreporting
Brad Kamrath, Montana State University
Khim Kelly, University of Central Florida
Samantha Seto, Simon Fraser University
Discussant: Heba Abdel-Rahim, The University of Toledo

Strategy Communication Is Prefactual Communication: How Communicating Plans for Improvement Increases Internal Misreporting
Stephen Bachmann, University of Pittsburgh
Discussant: Adam Bross, Auburn University

5.08: Practice Panel
Moderator: TBD

Panelists: TBD

Break

Concurrent Sessions

6.01: Employee Incentives
Accounting - 1.8 CH
Moderator: TBD

Earnings Pressure And Rank-And-File Employee Decisions: Evidence From Pharmacistsʼ Opioid Dispensing Activities
In Gyun Baek, National University of Singapore
Han Seong Ryu, Hongik University
Jason Schloetzer, Georgetown University
Discussant: Adam Du Pon, Georgia Southern University

Corporate Cultural Diversity and Long-Term Performance: The Role of Employee Ownership
Karel Vanherle, Vlerick Business School
Sebastian Firk, University of Groningen
Jan Hennig, University of Groningen
Aleksandra Klein, University of Sustainability Vienna
Alexandra Van den Abbeele, KU Leuven
Discussant:

The Effect of Non-Executive Employee Ownership on Tolerance of Cost-Cutting
Kaylee Kimbrough, Emory University
Discussant: Aleksandra Klein, University of Sustainability Vienna

6.02: Employee Reviews
Accounting - 1.8 CH
Moderator: TBD

Measuring Quality
Wei Cai, Columbia University
Dennis Campbell, Harvard University
Yaxuan Chen, Cornell University
Yufei Chen, Columbia University
Andrea Prat, Columbia University
Discussant: Marshall Vance, Virginia Tech

Echoing Employee Reviews as a Control System
Wenxin Wang, Harvard University
Discussant: Ruidi Shang, Tilburg University

Employee Satisfaction, Knowledge-Intensive Firms, and Innovation
Muskan Chawla, University of California, Los Angeles
Henry Friedman, University of California, Los Angeles
Yuqing Zhou, The Chinese University of Hong Kong
Discussant: Yufei Chen, Columbia University

6.03: Executive Compensation Structure
CPE - 1.8 CH
Moderator: TBD

Strategic Orientation and CEO Risk-Taking Incentives
Rong Huang, Fudan University
Wenhui Li, Fudan University
Xiaorong Li, Shanghai Jiao Tong University
Yuxuan Wang, Fudan University
Discussant: Isabella Grabner, WU Vienna University of Economics and Business

When Do Long-term Incentives Work? The Role of Compensation Duration in the Trade-Offs over Permanently Reinvested Foreign Earnings
Zachery (Ziqi) Ma, University of Cincinnati
Discussant: 

Tax-Induced Distortion in Managerial Horizon
Jen Choi, University of Michigan
Rachel Yoon, Boston University
Jason Kim, Massachusetts Institute of Technology
Discussant: Robert Hills, University of Georgia

6.04: Feedback and Learning
Accounting - 1.8 CH
Moderator: TBD

Do Big Prizes Attract Talent or Big Heads? The Role of Narcissism, Skill Level, and Relative Performance Information in Public and Private Tournament Choice
Brian Knox, Boise State University
Thomas Omer, University of Nebraska–Lincoln
Matthew Stallings, Boise State University
Discussant: 

Too Much of A Good Thing: When Does Greater Performance Measurement Frequency Lead to Less Learning?
Gary Hecht, University of Illinois at Urbana-Champaign
Ivo Tafkov, Georgia State University
Jongwoon Choi, University of Wisconsin–Madison
Discussant: Nathan Waddoups, University of Denver

The Effect of Incentive Contracts and The Timing of Granting Decision Authority on Employee Learning
Frank Ma, The University of Auckland
Stijn Masschelein, University of Western Australia
Vincent Chong, University of Western Australia
Discussant: Jongwoon Choi, University of Wisconsin–Madison

6.05: Rewards and Motivation
Accounting - 1.8 CH
Moderator: TBD

The Effect of Tipping on Service Employee Motivation
Kelsey Matthews, University of Waterloo
Tyler Thomas, University of Waterloo
Adam Presslee, University of Waterloo
Wenqian Hu, University of Waterloo
Discussant: Martin Wiernsperger, Cornell University

Personality Traits, Self-Selection and Incentives
Erika Charlotte Bognar, Goethe University Frankfurt
Sara Bormann, Johann Wolfgang Goethe University
Michael Kosfeld, Goethe University Frankfurt
Anna Rohlfing-Bastian, Goethe University Frankfurt
Discussant: Victoria Fung, University of Illinois at Urbana-Champaign

Reward Allocations in Teams: When Decision Autonomy Helps and When it Hurts
Martin Wiernsperger, Cornell University
Karl Schuhmacher, Emory University
Discussant: Markus Arnold, University of Bern

6.06: Artificial Intelligence
Information Technology – 1.8 CH
Moderator: TBD

AI Agents and Management Control—Aligning the Digital Workforce with Organizational Objectives
Matthias Mahlendorf, Frankfurt School of Finance & Management
Discussant: Reed Dickson, The University of Arizona

Safety in Obedience: Employeesʼ Reluctance to Deviate from their Supervisorsʼ Advice and the Role of AI
Kai Bauch, University of Kaiserslautern-Landau
Andreas Ostermaier, Zeppelin University
Huaxiang Yin, Nanyang Technological University
Discussant: Nicko Wei, University of Illinois at Urbana-Champaign

Cost Control through Material-input Optimization: A Design Science Approach Using Machine Learning
Yasheng Chen, Xiamen University
Lai Lai Aung, Xiamen University
Gexuan Wen, Xiamen University
Discussant: Matthias Mahlendorf, Frankfurt School of Finance & Management

6.07: Workplace Giving
Accounting - 1.8 CH
Moderator: TBD

Making Workplace Giving Visible: The Effects of Employee Giving Information on Prosocial Norms and Behavior Timothy Mallon, Texas State University Kyle (Zhiping) Mao, Texas State University Eric Chan, The University of Texas at Austin
Discussant: Wioleta Olczak, Marquette University

Keeping up Appearances: The Effect of Donation Visibility and Prosocial Incentive Type on Employee Effort
Melissa Verniest, Ghent University
Sophie Maussen, Ghent University
Discussant: Grazia Xiong, Utah State University

How Peer Charitable Contribution Observability Can Reduce Inter-Employee Trust under Discretionary Bonus Allocations
Jeremy Douthit, The University of Arizona
Kyle (Zhiping) Mao, Texas State University
Patrick Martin, University of Pittsburgh
Wioleta Olczak, Marquette University
Discussant: Qinnan Ruan, Vrije University Amsterdam

Executive Meeting