MONDAY, JUNE 1, 2026

7:00 am–8:00 am

Concurrent Paper Sessions

1.01: GDSFI Session 1: International Governance, Disclosure, and Organizational Systems
Accounting - 1.2 CH
Moderator: TBD

Inter-Organizational Cost Management and Outsourcing Decision
Yalin Han, The University of Adelaide
Discussant: Beatrice Michaeli, University of California, Los Angeles

Temporal Structures and Value Alignment in Management Control Systems
Lan Nguyen, Monash University
Discussant: Antonio Sosa, The University of Texas at El Paso

1.03: Communication, Capital Budgeting and Corporate Disclosure
Accounting - 1.2 CH
Moderator: TBD

Communication Skills and GPT-4 Prompt Quality: Effects on AI Output in a Red-Flag Identification Task
Prince Doliya, Indian Institute of Management
Chandreie Mukherjee, Indian Institute of Management
Discussant: TBD

A Case of Using Simulation Techniques for Risk Assessment in Capital Budgeting
Weihwa Chua, Singapore University of Social Sciences
Wei Chern Koh, Singapore University of Social Sciences
Nang Laik Ma, Singapore University of Social Sciences
Discussant: Prince Doliya, Indian Institute of Management

Product Market Failure and Readability of Corporate Disclosure
Khadija Almaghrabi, King Abdulaziz University
Discussant: TBD

8:00 am–8:30 am

Break

8:30 am–9:30 am

Concurrent Paper Sessions

2.01: GDSFI Session 2: Sustainability, ESG, and Assurance
Accounting - 1.2 CH
Moderator: TBD

Does Carbon Assurance Mitigate Greenwashing? Empirical Evidence from China
Nan Hu, Massey University
Discussant: Paul Coram, The University of Adelaide

Negative ESG Media Coverage and Voluntary Carbon Assurance
Noor Houqe, Massey University
Discussant: Evette Liu, University of Cincinnati

9:30 am–10:00 am

Break

10:00 am–11:00 am

Plenary Session: Thriving Through Change: Faculty and Firm Perspectives to the 120 Hour Pathway
Accounting - 1.2 CH
Moderator: Markus Ahrens, American Accounting Association

Speakers: Paul Bryant, Plante Moran
Kirsten Cook, Texas Tech University
Julie Peters, PwC
David Stott, Ohio University

As the accounting profession navigates a shift to the 120-hour CPA licensure pathway, how are faculty and firms responding?  This session brings together perspectives from academia and practice to examine the regulatory forces driving change and the resulting impact on talent development.  Participants will explore practical approaches to adapting curricula, aligning employer expectations, and sustaining strong pipelines of qualified candidates.  The session will emphasize practical, collaborative approaches to support student success and workforce stability during this period of transformation.

11:00 am–11:30 am

Break

11:30 am–12:30 pm

Concurrent Paper Sessions

3.01: Ethics, Inclusion, Entrepreneurship, and AI-Assisted Tax Practice
Behavioral Ethics - 1.2 CH
Moderator: Christine Kuglin, University of Colorado Boulder

The Emotional Regulating Power of Accounting for Trauma Survivors: A Pathway to Reparative Justice and Redistributive Equity
Suzanne Shoukfeh, Texas Tech University
Andrea Romi, Texas Tech University

Enforcing Ethics in the Age of Artificial Intelligence: Circular 230 and AI-Assisted Tax Practice
Insha Khan, Campbellsville University

Impact of Accounting and Other Technical Assistance on Small Business Resiliency, Formalization, and Socioemotional Wealth
Fernando Parra, California State University, Fresno
Micro-Foundations of Women’s Entrepreneurial Ownership Across Economies
Andrew Anabila, The University of Texas Rio Grande Valley-Edinburg
Esi Elliot, The University of Texas Rio Grande Valley

3.02: Audit Quality, Fraud Deterrence, and Regulatory Signals
Auditing - 1.2 CH
Moderator: TBD

Are FDA Decisions Informative for Auditors? Evidence From Going Concern Opinions
Mengtian Li, The University of North Carolina at Greensboro
Gopal Krishnan, Bentley University
Scarlett Song, University of New Hampshire
Discussant: Min Liu, South Dakota State University

Can Audit Industry Specialists Deter Client Fraud?
Min Liu, South Dakota State University
Discussant: Mengtian Li, The University of North Carolina at Greensboro

3.03: Behavioral Controls, Budgeting, and Organizational Alignment
Accounting - 1.2 CH
Moderator:  Henry Mburu, The Catholic University of Eastern Africa

Substitutes or Complements? How Employee Helping Behavior is Influenced by Observability and Discretionary Compensation
Dan Way, Villanova University
Geoff Sprinkle, Indiana University Bloomington
Discussant: Tyler Thomas, University of Waterloo

Value Alignment Across Hierarchies: The Interactive Effects of Value Congruence and Superior Compensation on Subordinate Performance
Wioleta Olczak, Marquette University
Tyler Thomas, University of Waterloo
Dimitri Yatsenko, University of Wisconsin–Whitewater
Discussant: Hoon Ha, SUNY Brockport

Unraveling Budget Slack: PsyCap, Moral Disengagement, and the Power of Participation
Jennifer Riley, University of Nebraska at Omaha
Roopa Venkatesh, University of Nebraska at Omaha
Discussant: Dan Way, Villanova University

Concurrent Teaching Skills Session


3.04: Beyond Copilot: Teaching ‘Transparent AI’ in Accounting with Claude in Excel
Information Technology - 1.2 CH
Kyle Ashcraft, Maxwell CPA Review, LLC

3.05:  Engagement in Principles Courses: What Actually Works
Personal Development - 1.2 CH
Moderator: Amal Said, Northern Kentucky University

Panelist:
Mitch Fisher, University of Illinois Urbana - Champaign
Kyle Goodin, Missouri State University
Derek Henrichs, University of South Carolina
Jill Mitchel, University of Virginia

12:30 pm - 1:00 pm

Break

1:00 pm–2:00 pm

Concurrent Paper Session

4.01: Disclosure Clarity, Readability, and Reporting Quality
Accounting - 1.2 CH
Moderator: TBD

Do Risk Factor Disclosure Summaries Enhance Reporting Quality?
Yuxiao Wang, Georgia Institute of Technology
James Blann, Georgia Institute of Technology
James Moon, Georgia Institute of Technology
Discussant: Abhishek Varma, Illinois State University

The Effect of the Use of Uncertain and Weak Modal Words in 10-K Filings on Analysts’ Forecast Attributes
Martin (Myung-Sub) Kim, Saint Joseph’s University
Steve Lin, The University of Memphis
Discussant: TBD

4.02: Disclosure Independence, Tax Avoidance, and Tax Compliance
Taxes - 1.2 CH
Moderator: Christine Kuglin, University of Colorado Boulder

Confidential Treatment, Industry Competition, and Tax Avoidance
J.K. Aier, George Mason University
Jian Cao, Florida Atlantic University
Xin Luo, Marquette University
Divesh Sharma, Kennesaw State University
Discussant: Todd Kravet, University of Connecticut

How Do IRS Staffing Reductions Impact Individual Income Tax Compliance?
Vishal Baloria, University of Connecticut
Discussant: TBD

4.03: Teaching with AI, Analytics, and Decision Cases
Information Technology - 1.2 CH
Moderator: TBD

A Financial Accounting Case Designed to Concurrently Integrate Generative AI, Data Analytics and Critical Thinking into the Curriculum
Dana Wallace, University of Central Florida
Elizabeth Altiero Poziemski, University of Central Florida
Erin Nickell, Stetson University
Adam Spoolstra, University of Central Florida
Steven Hornik, University of Central Florida
Discussant: Christine Kuglin, University of Colorado Boulder

Navigating the Cognitive Inflection Point: The Impact of Instructional Modality on Generative AI Reliance in Accounting Education
Calvester Legister, John Jay College of Criminal Justice–CUNY
Joseph Foy, CUNY School of Professional Studies
Diane Penaloza, CUNY School of Professional Studies
Discussant: Dana Wallace, University of Central Florida

Concurrent Teaching Skills Session

4.04: AI as a Teaching Assistant: Practical Support for Accounting Instructors
Information Technology - 1.2 CH
Wendy Tietz, Kent State University

4.05: Energy Management for Accounting Educators: The Secret to Lowering Stress and Mitigating Burnout
Personal Development - 1.2 CH
Elena Klevsky, The University of Tampa

4.06: GDSFI Session 3: Analytical Models, Capacity, and Financial Markets
Accounting - 1.2 CH
Moderator: TBD

Dynamic Capacity Management and Search in a Dynamic Model
Beatrice Michaeli, University of California, Los Angeles
Discussant: Zirui Roy Liu, University of Canberra

Credit Ratings and Intermediary Scrutiny
Kai Chiu Yang, University of California, Los Angeles
Discussant: Joe López-Vilaró, University of Cincinnati

2:00 pm–2:30 pm

Break

2:30 pm–3:30 pm

Concurrent Paper Session

5.01: Global Sustainability, Development, and Human Capital
Accounting - 1.2 CH
Moderator: TBD

ESG Investment Funds in The Era of Climate Change
Mahmoud Abdelsalam Tourki, Arab Academy for Science and Technology and Maritime Transport
Discussant: George Joseph, University of Massachusetts Lowell

Institutional Entrepreneurship and Sustainable Development: Honduran Coffee Case
George Joseph, University of Massachusetts Lowell
Richard Trubey, Mesoamerican Development Institute
Discussant: James Shimko, Husson University

The Human Capital Effects of ESG Disclosure Mandates: International Evidence
Jongha Kim, The University of Texas at Dallas
Ashiq Ali, The University of Texas at Dallas
Yeongmin Kwon, The University of Texas at Dallas
Jedson Pinto, The University of Texas at Dallas
Discussant: Cynthia Phillips, St. John’s University

5.02: ESG Disclosure, CSR Impact, and Emerging Analytics
Accounting - 1.2 CH
Moderator: Andrew Anabila, The University of Texas Rio Grande Valley-Edinburg

Natural Capital Disclosure and Analyst Forecasts
Mahfuja Malik, Sacred Heart University
Ching-Chih Lu, National Chengchi University
Loran Chollete, Sacred Heart University

Using Natural Language Processing in Accounting Research: A Case of Corporate Water Risk Disclosure
Melissa Nelson, Fort Lewis College
Jeremy Nelson, Stanford University

Measuring the Local and Global Impact of Corporate Social Responsibility Using AI
Dina El Mahdy, Morgan State University
Denis Gracanin, Virginia Tech
Rachel Soloveichik, U.S. Bureau of Economic Analysis
Sezer Dumen, Morgan State University
Majid Behravan, Morgan State University

Gen Z Perspectives and ESG: A Classroom Exercise for Teaching Sustainability Reporting
Evelyn McDowell, Rider University
John Jadach Jr., La Salle College High School

5.03: Financial Reporting, Governance, and Managerial Behavior
Accounting - 1.2 CH
Moderator: TBD

Damper on the Party: The Effect of Accounting Conservatism on Life Insurers’ Risk Acceptance Leading up to the Financial Crisis
Abhishek Varma, Illinois State University
Urooj Khan, The University of Texas at Austin
Stephen Ryan, New York University

Role of Corporate Governance on Performance: Evidence from Conventional versus Islamic Banks Listed across the GCC
Sonia Wasan, University of Southern Mississippi
Abiot Tessema, Maastricht University

Does Product Market Competition Induce Firms to Engage in Commodity Hedging and Income
Smoothing? Evidence from the Metal Industry
Junwoo Kim, Oakland University
Jay Lee, University of Massachusetts Boston
Phoompat Dangwung, Chulalongkorn Business School

The Effect of CEO Overconfidence on Analysts’ Recommendations
Keting Jiang, Fort Hays State University

Teaching Skills Concurrent Session

5.04: The Case of the Ghost Controller: Designing Accounting-Specific Escape Rooms for Exam Review
Information Technology - 1.2 CH
Jennifer Coon, Tyler Junior College

5.05: Teaching with GenAI: EYARC Resources for the Modern Accounting Classroom
Information Technology - 1.2 CH
Joni Fisher, EY

5.06: GDSFI Session 4: Forecasting, Financial Reporting, and Market Learning
Accounting - 1.2 CH
Moderator: TBD

Short Selling, Market Learning, and the Reinvested Earnings Anomaly
Yi Gong, Australian National University
Discussant: Todd Kravet, University of Connecticut

Forecasting the Median: Revisiting the Observed Parity in Management and Analyst Forecast Accuracy
Todd Kravet, University of Connecticut
Discussant: Pujun Liu, University of Verona

3:30 pm - 4:00 pm

Break

4:00 pm–5:00 pm

Research Paper Concurrent Session

6.01: Experiential Learning, Engagement, and Professional Identity
Personal Development - 1.2 CH
Moderator: Aylssa Vowell, Oklahoma State University

Fostering Environmental Citizenship Through Immersive Learning: A Post-Course Evaluation Using a Metaverse-Based Poster Workshop in Higher Education
Alicia Galindo Manrique, Monterrey Institute of Technology and Higher Education
Vanessa Villarreal Vera, Monterrey Institute of Technology and Higher Education

SEC Filings and Short-Seller Evidence in a Foreign Firm: Implications for Financial Analysis and Professional Skepticism
Adrian Tippit, University of South Dakota
Xue Tippit, University of South Dakota

The ROI and ROE of Student Organizations: Quantifying and Reimagining the Value and Impact of Student Engagement
Constance McKnight, University of Central Arkansas
Stephanie Watson, University of Central Arkansas

From Barriers to Belonging: How Students Interpret CPA Licensure Requirements and Develop Professional Identity Commitment
Geoffrey Plourde, California Lutheran University

6.02: Tax Administration, Research Trends, and Accounting History
Taxes - 1.2 CH
Moderator: TBD

FASB Standards Overload: A Historical Perspective and Genesis of an Ongoing Issue
Dale Flesher, The University of Mississippi
L. Craig Foltin, Cleveland State University
Discussant: Changjiang Wang, University of Cincinnati

Trends in Research Productivity of Tax Faculty
Timothy Rupert, Northeastern University
Tracy Noga, Bentley University
Discussant: Insha Khan, Campbellsville University

6.03: Building Successful Beta Alpha Psi Chapters Through Leadership, Engagement, and Professional Partnerships
Personal Development - 1.2 CH
Moderator: Christine Kuglin, University of Colorado Boulder

Panelists: David Dassler, University of Denver
Jake Folsom, University of Denver
Jaiden Nagra, Eastern Washington University
Meredith Newman, AGA
Bill Shaw, Eastern Washington University
Jon Stehle, AGA
Peyton Tcholakian, University of Denver

4:00 pm–5:00 pm

Teaching Skills Concurrent Session


6.04: Designing AI-Driven Assignments to Enhance Accounting Learning
Information Technology - 1.2 CH
Stanley Hong, DeVry University

6.05: Students’ Perceptions of Accounting: What They Believe Before We Teach Them
Accounting - 1.2 CH
Moderator: Amal Said, Northern Kentucky University

Panelists:
Liz Barentzen, Center for Audit Quality (CAQ)
Tim Naddy, Savannah Banana
Roy Schmardebeck, University of Tennessee - Knoxville
Rebecca Shortridge, University of Tennessee - Chatanooga
 

5:00 pm - 5:30 pm

Break

5:30 pm–6:30 pm

7.01: GDSFI Session 5: Strategic Disclosure and Corporate Decision-Making
Accounting - 1.2 CH
Moderator: TBD

Cooperative Strategic Disclosure
Hunter Pearson, University of Houston
Discussant: Yi Gong, Australian National University

Narrative Transportation and Investor Engagement in Entrepreneurial Finance Negotiations
Lerong Cai, Monash University
Discussant: Gary Taylor, The University of Alabama

TUESDAY, JUNE 2, 2026

7:00 am - 8:00 am

Research Paper Concurrent Session

8.01:GDSFI Session 6: Global Perspectives on Risk, Governance, and Disclosure
Accounting - 1.2 CH
Moderator: TBD

Risk Disclosure, Corporate Resilience, and Economic Policy Uncertainty
Pujun Liu, University of Verona
Discussant: Michael Stuart, Oklahoma State University

The Value of Assurance and Expanded Disclosure of Blockchain on Investor Confidence
Paul Coram, The University of Adelaide
Discussant: Nan Hu, Massey University

8.02: Sustainability Leadership and Assurance
Accounting - 1.2 CH
Moderator: TBD

ESG Controversies and Executive Labor Market
Henry Mburu, The Catholic University of Eastern Africa
Isaac Bonaparte, Towson University
Discussant: TBD

Sustainability Assurance Provider Switching and the Value Relevance of Sustainability Performance
Wu-Po Liu, National Cheng Kung University
Chih-Hsuan Chou, National Cheng Kung University
Wan-Ci Huang, National Chung Cheng University
Cai-Han Yang, National Cheng Kung University
Discussant: Cheng Hsun Lee, National Kaohsiung University of Science and Technology

Auditor Reputation Crisis and Price Contagion: How ESG and Governance Shape Market Reactions
During the Evergrande Scandal
Wu-Po Liu, National Cheng Kung University
Discussant: Henry Mburu, The Catholic University of Eastern Africa

8:00 am - 8:30 am

Break

8:30 am–9:30 am

9.01: GDSFI Session 7: Textual Analysis, Fraud, and Emerging Methods
Accounting - 1.2 CH
Moderator: TBD

Textual Analysis of Footnotes and MD&A Sections of 10-Ks Identified Through SEC AAERs
Samantha Dzielski, Indiana University of Pennsylvania
Discussant: Kevin Dow, The University of Texas at El Paso

Machine Learning, Management Accounting Ecosystem, ESG Communication, and Analyst
Forecast Dispersion
Antonio Sosa, The University of Texas at El Paso
Discussant: Lan Nguyen, Monash University

Teaching Skills Session

9.04: Making Financial Statements Visible: Student-Generated Drawings in Financial Accounting Education
Information Technology- 1.2 CH
Prince Doliya, Indian Institute of Management

9:30 am–10:00 am

Break

10:00 am–11:00 am

Plenary: Gig Economy as Strategy: Preparing Gen Z Students for a New World of Work
Personal Development - 1.2 CH
Speakers:
Christine Kuglin, University of Colorado Boulder
Cathy Scott, University of North Texas–Dallas

This plenary panel explores how Generation Z students are entering—and thriving in—the gig economy as both a career pathway and a financial strategy. Drawing on recent tax policy changes under the One Big Beautiful Bill Act (OBBBA), panelists will discuss how reduced flexibility for employees and expanded incentives for entrepreneurs are reshaping work decisions for young professionals. The session will highlight how students need to start side businesses alongside traditional employment, leveraging benefits such as flexible income management to build wealth and financial control. Through practical examples and classroom insights, the panel will examine how educators and practitioners are preparing students to navigate dual roles as employees and entrepreneurs in today’s evolving labor market.

11:00 am–11:30 am

Break

11:30 am - 12:30 pm

Research Paper Concurrent Session

10.01: AI, Prompting, and Student Performance in Accounting Education
Information Technology - 1.2 CH
Moderator:  Henry Mburu, The Catholic University of Eastern Africa

Examining the Efficacy of Predictive Factors on Student Performance in Intermediate Accounting I and II
Susan Galbreath, Lipscomb University
Mark Jobe, Lipscomb University
Han-Sheng Chen, Lipscomb University
Marcy Binkley, Middle Tennessee State University
Audrey Scarlata, Middle Tennessee State University

AI Integration in Accounting: A Higher Bar for AI in Accounting
Katie Matt, SUNY Polytechnic Institute
Lisa Berardino, SUNY Polytechnic Institute
Angelica Castro, The University of Texas at El Paso

Exploring Quiz-Based Assessment in Introductory Accounting: Early Evidence on Student Learning
Julianna Browning, California Baptist University

10.02: Reporting Discretion, Comparability, and OCI Presentation
Accounting - 1.2 CH
Moderator: TBD

Does the Reporting Location of Earnings Distortions Affect Classification Shifting?
Lidong Cui, Manhattan University
Steve Lin, The University of Memphis
Discussant: Jian Cao, Florida Atlantic University

Pricing and Mispricing of Other Comprehensive Income: Do Prominence and Predominance of Reporting Location Matter?
Steve Lin, The University of Memphis
Wu-Po Liu, National Cheng Kung University
Mengyu Ma, Central Washington University
Ya-wen Yang, Wake Forest University
Discussant: Keting Jiang, Fort Hays State University

Managerial Ability, Reporting Discretion, and Financial Statement Comparability
Matthew Stallings, Boise State University
Matt Bjornsen, University of Nebraska at Kearney
Sarah Borchers, University of Nebraska at Kearney
Allen Hartt, Boise State University
Discussant: TBD

10.03: Auditing, Forensic Insight, and Research Development
Auditing - 1.2 CH
Moderator: TBD

Auditor Tenure, Fee Cuts, and Earnings Management During Macroeconomic Downturns: Evidence from the Global Financial Crisis and COVID-19 Recessions
Henri Akono, The University of Maine
Kevin Jones, University of California, Santa Cruz
Firm Complexity and R&D Investment
Huilan Zhang, The Pennsylvania State University Altoona

Teaching Skills Concurrent Session

10.04: EY Academic Resource Center (EYARC) Resources for Principles Courses
Information Technology - 1.2 CH
Joni Fisher, EY

10.05: The Luckin Coffee Accounting Fraud: Financial Reporting Failures and Regulatory Implications
Accounting - 1.2 CH
Fuzhao Zhou, Bowling Green State University

12:30 pm–1:00 pm

Break

1:00 pm–2:00 pm

Research Paper Concurrent Session

11.01: Governance, Ethics, and Public-Interest Accountability
Behavioral Ethics - 1.2 CH
Moderator: TBD

Boundary Clarity and Public-Interest Accountability: Governance Design and Professional Judgment
James Shimko, Husson University

The Use of Clawbacks to Promote Substantive Sustainability Project Investments: Experimental Evidence
Timothy Potsaid, University of New England
Dana Nugent, Fairfield University

Reclaim the Ethical Core of Government Accounting
Larita Killian, Indiana University–Purdue University Columbus

ESG Violations and the Divergent Psychology of Whistleblowing and Voluntary Turnover
Christie Comunale, Stony Brook University
John Lauck, Louisiana Tech University
Craig Van Slyke, Louisiana Tech University
Hanh Le, University of Wisconsin–Green Bay

11.02: Risk Disclosure, Voluntary Reporting, and Investment Effects
Accounting - 1.2 CH
Moderator: Shibao Liu, Florida Institute of Technology

From Attention to Action: Climate Disasters, Risk Disclosure in 10-K Filings, and Green Innovation
Shunyao (Cynthia) Jin, University of Michigan–Dearborn
Hei-Wai Lee, University of Michigan–Dearborn
Xinyu Wang, Valdosta State University
Discussant: Junwon Kim, Oakland University

The Informational Role of Corporate Disclosure in Commodity Markets
Berk Yayvak, The University of Texas at Dallas
Discussant: Xue Tippit, The University of South Dakota

Voluntary Disclosure and Investment Efficiency
Shibao Liu, Florida Institute of Technology
Somnath Das, University of Illinois at Chicago
Rustam Zufarov, University of Illinois at Chicago
Discussant: Chan Ge, South China University of Technology

11.03: Auditor Judgment, Specialist Knowledge, and Client Risk
Auditing - 1.2 CH
Moderator: Melissa Nelson, Fort Lewis College

Auditors Heightened Perceptions of Financial Reporting Risk from New CFOs and the Mitigation of Risk from Firm Succession Planning
Kevin Hale, The University of North Carolina at Wilmington
Jonathan Truelson, Mississippi State University
Discussant: Vishal Baloria, University of Connecticut

Industry Specialist Auditors and Client Layoffs
Vishal Baloria, University of Connecticut
Lauren Matkaluk, University of San Diego
Discussant: Min Liu, South Dakota State University

Informal Advice Matters: Joint Effect of Social Bond with Peer Work Associates and Measurement Uncertainty on Auditorsʼ Fair Value Judgments
Romal De Silva, Macquarie University
Chris Patel, Macquarie University
Meiting Lu, Macquarie University
Discussant: Masumi Nakashima, Bunkyo Gakuin University

Teaching Skills Concurrent Session

11.04: Is It News or Nonsense? Teaching Critical Thinking and Professional Skepticism in the Age of AI
Information Technology - 1.2 CH
Wendy Tietz, Kent State University

11.05: Strengthening the Talent Pipeline
Personal Development - 1.2 CH
Susan McCarthy, Loyola University Chicago

2:00 pm–2:30 pm

Break
 

2:30 pm–3:30 pm

Research Paper Concurrent Session

12.01: Compensation Design, Incentives, and Governance
Accounting - 1.2 CH
Moderator: Andrew Anabila, The University of Texas Rio Grande Valley-Edinburg

Relative Performance Evaluation and Pay for Performance Sensitivity: Role of Corporate Governance
Atul Singh, Ball State University
Susan Kulp, The George Washington University
Yun Zhang, The George Washington University
Discussant: Jennifer Riley, University of Nebraska at Omaha

Dual Holders and Payout Policy Across Tax Regimes
Yimeng Ao, McGill University
Peter Oh, McGill University
Yaping Zheng, University of Alberta
Brian Wenzel, McGill University
Discussant: Atul Singh, Ball State University

A Survey Examining Employee Perceptions of Cash and Non-Cash Rewards
Aaron McCullough, Stetson University
Discussant: Yimeng Ao, McGill University

12.02: Public, Nonprofit, and International Accountability
Accounting - 1.2 CH
Moderator: Tendai Masaya, The Pennsylvania State University

Could a High-Quality Engagement Partner Deter Earnings Management? Evidence from the United Kingdom
Min Liu, South Dakota State University
Discussant: Joon Hong Kim, Temple University

Ex-Ante Screening and Ex-Post Monitoring: Which Procurement Stage Matters More for Financial Reporting Quality?
Joon Hong Kim, Temple University
Sudipta Basu, Temple University
Dmitri Byzalov, Temple University
Wei Wang, Temple University
Discussant: Tendai Masaya, The Pennsylvania State University

Public Scrutiny on Charitable Asset Classification
Tendai Masaya, The Pennsylvania State University
Roope Keloharju, Aalto University
Discussant: TBD

12.03: Crisis Reporting, CECL, and Contracting Outcomes
Accounting - 1.2 CH
Moderator: Shibao Liu, Florida Institute of Technology

Accrual Management During the COVID-19 Pandemic
Amitav Saha, University of Notre Dame Australia
Discussant: Zhiyan Cao, University of Washington, Tacoma

Relative Performance Evaluation and Loan Loss Provision: Evidence from CECL Transition
Shuai Gong, Temple University
Wei Wang, Temple University
Sudipta Basu, Temple University
Discussant: Shibao Liu, Florida Institute of Technology

Managers’ Reported EBITDA and Debt Contracting
Mei Zhou, Wilfrid Laurier University
Darren Henderson, Wilfrid Laurier University
Kaleab Mamo, Wilfrid Laurier University
Discussant: Huilan Zhang, The Pennsylvania State University Altoona

Teaching Skills Concurrent Session

12.04: Building AI Bots for Accounting Education: Practical Design, Real Applications, and Ethical Guardrails
Information Technology - 1.2 CH
Cathy Scott, University of North Texas–Dallas

12.05: Activities for Integrating Professional (Soft) Skills into Introductory Courses
Accounting - 1.2 CH
Wendy Tietz, Kent State University

12.06: GDSFI Session 8: ESG Reporting, Human Capital, and Sustainability
Accounting - 1.2 CH
Moderator: TBD

Who Assures Matters: ESG Assurance, Reporting Quality, and Real Earnings Management
Evette Liu, University of Cincinnati
Discussant: Noor Houqe, Massey University

Aligning CEO Incentives with Employee-Related ESG Goals
Lijuan Zhang, Australian National University
Discussant: Kari Mitchell, Oklahoma State University

3:30 pm–4:00 pm

Break
 

4:00 pm–5:00 pm

Research Paper Concurrent Session

13.01: Governance, Human Capital, and Institutional Ownership
Accounting - 1.2 CH
Moderator: Berk Yayvak, The University of Texas at Dallas

Staggered Boards and Human Capital Disclosure
Xue Tippit, The University of South Dakota
Discussant: Yuchen Mo, Temple University

The Persistence of Institutional Ownership
Zhiyan Cao, University of Washington, Tacoma
Xuying (Cathy) Cao, Seattle University
Ben Chen, University of Washington, Tacoma
Fei Leng, University of Washington, Tacoma
Discussant: Shuai Gong, Temple University

Teaching Skills Concurrent Session

13.04: From Users to Thinkers: Designing AI-Integrated Assignments that Build Accounting Expertise
Information Technology - 1.2 CH
Laurie Burney, Baylor University

13.05: Framing the First Day: Structuring Opening Exercises to Set Financial Accounting Courses Up for Success
Accounting - 1.2 CH
Geoffrey Plourde, California Lutheran University
 

5:00 pm–5:30 pm

Break
 

5:30 pm–6:30 pm

Research Paper Concurrent Session

14.01: GDSFI Session 10: Governance, Regulation, and Capital Markets
Accounting - 1.2 CH
Moderator: TBD

Insider Tax Planning and Corporate Risk-Taking: Evidence from the Rule 10b5-1 Gift Disclosure
Amendment
Joe López-Vilaró, University of Cincinnati
Discussant: Kai Chiu Yang, University of California, Los Angeles

Mergers and Acquisitions and Related Disclosures, Antitrust
Minah Lee, University of Connecticut
Discussant: Hunter Pearson, University of Houston

14.03: Auditing Judgment and Disclosure Quality
Accounting - 1.2 CH
Moderator: TBD

Beyond Market Segmentation: Do Institutional Classifications Explain Disclosure Behavior? Evidence from a Market Integrity Index in Japan
Masumi Nakashima, Bunkyo Gakuin University
Discussant: Matthew Stallings, Boise State University

Disclosure Consistency or Auditor Independence? Evidence from the Readability Gap Between MD&A and Key Audit Matters
Keisuke Yoshida, Bunkyo Gakuin University
Masumi Nakashima, Bunkyo Gakuin University
Discussant: Kevin Hale, The University of North Carolina at Wilmington

 

WEDNESDAY, JUNE 3, 2026

7:00 am–8:00 am

15.01: GDSFI Session 11: International Audit, Governance, and Risk Disclosure
Accounting - 1.2 CH
Moderator: TBD

Governance Through the Auditor’s Lens: A Textual Study of Australia’s Public Sector Performance
Audit Reports
Zirui Roy Liu, University of Canberra
Discussant: Cristina Florio, University of Verona

How Risk Disclosure Shapes Corporate Resilience: The Moderating Role of Economic Policy
Uncertainty
Cristina Florio, University of Verona
Discussant: Lerong Cai, Monash University

Research Paper Concurrent Session

15.02: TBD

15.03: Auditing Judgment and Disclosure Quality
Auditing - 1.2 CH
Moderator: TBD

Chief Sustainability Officers and Audit Fees
Wu-Po Liu, National Cheng Kung University
Hua-Wei Huang, National Cheng Kung University
Chih-Hsuan Chou, National Cheng Kung University
Discussant: Chunlin Chen, Drexel University

Do Mandated Checklists Enhance Audit Quality? Evidence from a Natural Experiment
Nagarjun S., Indian Institute of Management
Gopal Krishnan, Bentley University
Bhavya Singhvi, Indian Institute of Management
Discussant: TBD

When Does Credit Rating Matter for Valuation? Evidence from Taiwan with Foreign Institutional Ownership and Family Firm Status Moderations and ESG Mediation
Cheng Hsun Lee, National Kaohsiung University of Science and Technology
Discussant: Timothy Potsaid, University of New England

8:00 am–8:30 am

Break

8:30 am–9:30 am

16.01: GDSFI Session 12: Financial Reporting, Disclosure, and ESG Communication
Accounting - 1.2 CH
Moderator: TBD

Non-financial Disclosure / ESG—“S” Dimension
Kari Mitchell, Oklahoma State University
Discussant: Lijuan Zhang, Australian National University

Shaping Future Earnings Through Voluntary Accounting Policy Changes: Consequences of SFAS 154
Michael Stuart, Oklahoma State University
Discussant: Minah Lee, University of Connecticut

Teaching Skills Session

16.04: Balancing Profitability and Carbon Footprint: Product Strategy at 1838 Cosmetics Trading Company
Accounting - 1.2 CH
Rickie Chen, National Chengchi University

9:30 am–10:00 am

Break

10:00 am–11:00 am

Plenary: ChatGPT: From Disruption to Connection: Practical Strategies for Engaging Students, Faculty, and Industry
Information Technology - 1.2 CH
Speakers: TBD

Generative AI has rapidly become part of accounting education and practice, transforming how work is completed and how professionals interact. While much of the conversation has focused on what AI can do, this session explores a different question: how is AI changing the way we connect with students, colleagues, and industry partners?

As AI takes on more transactional tasks, faculty are rethinking how they engage students, provide feedback, and support learning, while students themselves are navigating how to use these tools responsibly and develop their professional judgment. At the same time, professionals are adapting how they build trust, mentor emerging talent, and maintain meaningful client relationships.

This plenary explores how these shifts are reshaping the human side of our work. Drawing on research and real-world experience, attendees will leave with practical approaches to strengthening relationships, fostering engagement, and preparing students for a profession where technical skills and human connection must work together.
 

11:00 am–11:30 am

Break

11:30 am–12:30 pm

Research Paper Concurrent Session

17.01: Analysts, Investor Attention, and Information Processing
Accounting - 1.2 CH
Moderator: Jason Ashby, University of Louisiana at Monroe

Analyst Learning in the Q&A Session of Earnings Conference Calls
Gyeongsim Kim, Georgia Institute of Technology
James Moon, Georgia Institute of Technology
Discussant: Shuai Gong, Temple University

The Impact of Limited Attention on IPO Underpricing: Decoding IPO Dynamics (1975–2020)
Nicholas Jasa, University of Nebraska at Omaha
Khaled Alsabah, Kuwait University
Discussant: Minah Lee, University of Connecticut

Hidden in the Noise: Insider Selling around Prescheduled Macroeconomic Announcements
Danling Song, Boston College
Discussant: Martin (Myung-Sub) Kim, Saint Joseph’s University

17.02: Analytics, Cyber Risk, and Managerial Signals
Information Technology - 1.2 CH
Moderator: Andrew Anabila, The University of Texas Rio Grande Valley-Edinburg

Predicting Future Managerial Ability: Explainable Machine Learning Approach
Hoon Ha, SUNY Brockport
Discussant: Satish Sahoo, University of Southern California

Does Media Sentiment Affect Real Actions? Evidence from Data Breaches
Vishal Baloria, University of Connecticut
Discussant: Aaron McCullough, Stetson University

Firm-Level Cyber Risk Exposure and Income Smoothing Author:
David Bui, Saint Mary’s College of California
Li-Chin Ho, The University of Texas at Arlington
Discussant: Zarin Tasnim Rahman, Morgan State University

17.03: Intentionally Left Blank

Teaching Skill Concurrent Session

17.04: Reimagining Cost & Managerial Accounting Courses for Today’s Students
Information Technology - 1.2 CH
Laurie Burney, Baylor University
Dutch Fayard, University of Tennessee at Chattanooga
Linette A. Rayeski, Kings College


17.05: Teaching Audit in the Age of AI: From Practice to the Classroom
Information Technology - 1.2 CH
Cortney Brazil, KPMG
Kelly Carey, KPMG
Ali Manzano, KPMG
Edna Wong, KPMG

12:30 pm–1:00 pm

Break

1:00 pm–2:00 pm

Research Paper Concurrent Session

18.01: Audit Reporting, Governance, and Market Spillovers
Auditing - 1.2 CH
Moderator: TBD

Audit Committee Retention following Mergers and Acquisitions
Jason Ashby, University of Louisiana at Monroe
Xi Ai, University of Louisville
Deanie Chaudoin, The University of Tennessee
Justin Short, The University of Tennessee
Discussant: Foong Soon Cheong, Willamette University

Audit Report Lag and Financial Analystsʼ Stock Recommendations
Foong Soon Cheong, Willamette University Co-Author:
Changhee Lee, Ramapo College of New Jersey
Discussant: Benjamin Anderson, San Jose State University

18.02: External Shocks, Corporate Response, and Market Incentives
Accounting - 1.2 CH
Moderator: Danling Song, Boston College

How Do Resource Constraints Affect Individual Investor Performance? Evidence from State-Level Medicaid Expansion
Ruikai Ji, Temple University
Discussant: Berk Yayvak, The University of Texas at Dallas

Domestic Violence Laws and Corporate Labor Investment Decisions
Deborah Anquandah, University of Illinois Urbana-Champaign
David Godsell, University of Illinois Urbana-Champaign
Discussant: Ruikai Ji, Temple University

Leniency Laws and Lucrative Trades: The Impact of Antitrust Policy on Insider Profits
Berk Yayvak, The University of Texas at Dallas
Umit Kurucak, The University of Texas at Dallas
Vikram Nanda, The University of Texas at Dallas
Discussant: Deborah Anquandah, University of Illinois Urbana-Champaign

Teaching Skill Concurrent Session

18.03: Case Teaching in Principles Courses: Finding, Adapting, and Creating
Personal Development - 1.2 CH
Laurie Burney, Baylor University

18.04: Bridging the Gap with AI-Enhanced Client Simulations
Information Technology - 1.2 CH
James Meersman, Texas A&M University–College Station

18.05: Beyond the Ledger: Designing Hybrid, Problem-Based Experiences for Next-Generation Accountant Professionals
Information Technology - 1.2 CH
Vanessa Villarreal Vera, Monterrey Institute of Technology and Higher Education

2:00 pm–2:30 pm

Break

2:30 pm–3:30 pm

Research Concurrent Session

19.01: Regulation, Lobbying, and Corporate Policy Decisions
Accounting - 1.2 CH
Moderator: TBD

Government Regulation and Long-Lived Asset Impairments
Yuchen Mo, Temple University
Dmitri Byzalov, Temple University
Sudipta Basu, Temple University
Discussant: Mei Zhou, Wilfrid Laurier University

Inside the SEC’s Lobby: Direct Lobbying and Regulatory Tradeoffs
Abdullah Kumas, University of Richmond
Bret Johnson, George Mason University
Alice Lee, Fairfield University
Discussant: Kaleab Mamo, Wilfrid Laurier University

19.02: Ethics, Reputation, and Stakeholder Accountability
Behavioral Ethics - 1.2 CH
Moderator: Geoffrey Plourde, California Lutheran University

Employee Engagement and Development, Downside Risk, and Ethical Resilience
Ayishat Omar, Rowan University
Discussant: Kangkang Zhang, University of Illinois Urbana-Champaign

Local Newspaper Closures and Public Pensions’ Private Equity Investments
Kangkang Zhang, University of Illinois Urbana-Champaign
Yiming Qian, University of Connecticut
Liyuan Wang, University of Connecticut
Discussant: TBD

19.03: Learning Design and Accounting Systems Innovation
Information Technology- 1.2 CH
Moderator: Susan Galbreath, Lipscomb University

AI Adoption in the Financial Close and ICFR Weaknesses
Zarin Tasnim Rahman, Morgan State University
Discussant: David Bui, Saint Mary’s College of California

Role of Varying Online Homework Settings on Student Learning: Evidence from Introductory Financial Accounting Course
Sonia Wasan, University of Southern Mississippi
Heba Abouelsood, United Arab Emirates University
Discussant: TBD

Teaching Skills Concurrent Session

19.04: From Copy-Paste to Critique: Structuring Large Language Model Use in Introductory Accounting
Information Technology - 1.2 CH
Nate Chang, DePaul University

19.05: Upcoming AICPA Resources: Critical Thinking in an AI World
Information Technology - 1.2 CH
Matthew Sargent, University of Southern Mississippi
Jan Taylor, AICPA
Susan Wolcott, Retired

3:30 pm–4:00 pm

Break

4:00 pm–5:00 pm

Teaching Skills Concurrent Session

The Story Behind the Statements: Teaching Governmental Accounting with the ACFR
Accounting (Governmental) - 1.2 CH
KateLynn Albers, Minot State University