Tuesday - Wednesday, January 3-4, 2023 - AICPA CGMA Virtual Teaching Symposium

All times are EST

AICPA CGMA Virtual Teaching Symposium

Day 1 will focus on practical tips and tricks that can enhance any class! Dr. Lisa Nunn, author of 33 Simple Strategies for Faculty and College Belonging will share simple and easy tips for improving engagement and belongingness. Interactive sessions will allow you to share with, and learn from others. You will leave with practicable strategies that can improve your teaching immediately.

11:00 am - 12:30 pm

College Belonging for Students and Faculty
Virtual
Behavioral Ethics - 1.8 CH

Moderator: Serena Loftus, Kent State University
Speaker: Lisa Nunn, University of San Diego

Description:
What are colleges getting wrong about fostering a sense of belonging for students? Why should faculty care? Belonging is more than making friends and joining orgs; and first-generation college students experience hurdles and challenges. 

Understanding how belonging happens in the classroom (academic belonging) and how it happens in the campus culture (campus-community belonging) allows faculty to recognize the important role we play in offering belonging to our students rather than expecting them to go and find it for themselves. 

Join us for a talk to explore not just how and why belong matters but also practical strategies we can use in our everyday interactions that will make a difference.
 

Fostering Academic Belonging: Practical Strategies for Faculty
Virtual
Behavioral Ethics - 1.8 CH

Moderator: Serena Loftus, Kent State University
Speaker: Lisa Nunn, University of San Diego

Description:
What are the signs that students feel that they belong academically in college? They describe it as feeling competent; confident enough to raise their hand in class or talk to their professors one-on-one; and comfortable enough to study with peers. 

What can faculty do to foster academic belonging in our students? Come and find out! By making small shifts in our everyday interactions with students we can make a big difference in their college success. 

Bring a syllabus for some hands-on workshopping and be ready to interact with others in this engaging session! 
 

Incorporating Writing Skills into Accounting Classes
Virtual
Communications and Marketing - 1.8 CH

Moderator: Nick Fessler, Western Kentucky University
Speaker: Romana Autrey, Willamette University

Description:
Would you like to incorporate writing into an accounting course? How can you make this a positive learning experience for students but also manageable for you as an instructor?

Accounting educators agree about the importance of critical thinking skills, and writing is thinking! Writing skills are necessary for students to compellingly convey their critical insights in today’s workforce. Learn how to prepare students to communicate accounting insights as business leaders - without overwhelming yourself with grading!

•    Explore the importance of writing skills for business students 
•    Identify ways to incorporate writing into your classes
•    Develop implementable strategies for assessing students’ writing skills 

AICPA CGMA Virtual Teaching Symposium

Day 2 will focus on curricular initiatives that improve management accounting education. Tom Hood from the AICPA-CIMA will discuss developing future-ready management accounting professionals. You will also hear from accounting educators around the country about curricular initiatives they have implemented to attract and retain accounting students. You will leave with ideas to reinvigorate your accounting curriculum.

The Great Join: Attracting and Developing the Next Generation of Management Accountants
Virtual
Accounting - 1.8 CH

Moderator: Jennifer Cainas, University of South Florida
Speaker: Tom Hood, CPA, CGMA, CITP, AICPA & CIMA

Description:
McKinsey uses the term the “next normal” to indicate the shifts coming thru the pandemic and the trends have accelerated seismic shifts in the workplace, college and university enrollments, and the pace of change itself.   

Many accounting educators are seeking ways to adapt their courses to be more engaging and attractive to students and help develop a pipeline of future accountants. It’s part of AICPA & CIMA’s quest to make accounting and finance professionals more future-ready; to be aware, predictive, and adaptive of future trends and issues (that are) accelerating with each passing day.

Tom Hood, a CPA and CGMA who has been named one of the most influential people in accounting for ten years by Accounting Today Magazine, will discuss these issues and offer a brainstorming session to the community to share possible ideas and solutions to attract and retain more students in management accounting.

•    Explore the trends that are driving changes in the practice of management accounting
•    Identify ways to build the skills students need to be successful accounting professionals in the 4th Industrial Revolution
•    Develop strategies to communicate the exciting career opportunities in management accounting to students
 

Initiatives for Attracting and Retaining Accounting Students
Virtual
Communications and Marketing - 1.8 CH

Moderator: Sarah Shonka McCoy, The University of New Mexico
Speakers: Cristina Bailey, The University of New Mexico
Wendy Tietz, Kent State University
Jennifer Cainas, University of South Florida
Margarita Lenk, Colorado State University

Description:
Many universities are reporting decreases in accounting enrollments, raising concerns about the supply of future accountants. But accounting educators around the country are innovating to attract and retain accounting students. 

This session will showcase innovative educators by featuring short TED-talk style presentations about how they are attracting and supporting accounting students. Learn how:

•    The MAFIA (Management Accounting, Fraud, and Internal Audit) student organization supports students at the University of New Mexico
•    Preparing students for the CGMA exam in Advanced Management Accounting creates a career path for students at Kent State University
•    Materials and videos from the Center for Audit Quality have been incorporated into accounting classes to increase students’ professional awareness 
•    To design a data analytics user oriented introductory accounting course to attract students to majors, putting best instructors in this class, which had a significant effect on attracting accounting majors

The session will include opportunities for participants to brainstorm and share strategies for attracting and retaining students. 
 

Future-Proofing Management Accounting Curricula
Virtual
Accounting - 1.8 CH

Moderators: Nick Fessler, Western Kentucky University
Sarah Shonka McCoy, The University of New Mexico
Speakers: Shane Dikolli, University of Virginia
Anne Farrell, Miami University

Description:
What are the unique benefits of management accounting for our students? How can we use management accounting to create value for the next generation of business leaders? How can management accounting be positioned within the business curriculum to enhance student outcomes? 

Articulating the important strengths of management accounting and advocating for the practice of management accounting allows faculty to grow awareness of this the important role we play in offering belonging to our students rather than expecting them to go and find it for themselves. 

Join us as our panelists explore how studying management accounting enriches students’ professional development and how management accounting educators can position their courses within a future-focused curriculum. This interactive session will energize educators about the importance, value, and future of management accounting. 
 

Wednesday, January 4, 2023 - MAS IMA Doctoral Colloquium

IMA Doctoral Colloquium Welcome Reception

Thursday, January 5, 2023 - MAS IMA Doctoral Colloquium

IMA Doctoral Colloquium Program

Thursday, January 5, 2023 - MAS Research Conference

Reception

Friday, January 6, 2023 - MAS Research Conference

Registration

Breakfast

Tabletop Exhibits

Welcome Remarks and Plenary Session:  Finance Transformation and Capabilities for the Future
Accounting - 1.8 CH
Moderator: Monte Swain, Brigham Young University
Speaker: Amrah Johnson, Head of Financial Planning & Analysis, The Coca-Cola Company
Click Here to view Amrah's PowerPoint Slide (available to meeting registrants)

Break

Concurrent Sessions

1.01: IMA Panel—Neurodiversity in Accounting
Accounting - 1.8 CH
Panelists: Loreal Jiles, IMA
Susie Duong, IMA

1.02: Pay Regulation
Accounting - 1.8 CH
Moderator: Ewelina Forker, Emory University

Priming Say on Pay
Melissa Martin, University of Illinois at Chicago
Oscar Timmermans, London School of Economics and Political Science
Mary Ellen Carter, Boston College
Jonathan Underwood, Boston College
Discussant: Leah Baer, University of Missouri

Say-on-Pay Laws and Firm Innovation
Eunjee Kim, Texas A&M University
Rong Zhong, University of Illinois at Chicago
Discussant: Oscar Timmermans, London School of Economics and Political Science

Real Effects of Pay Ratio Disclosure Regulation: Evidence from France
Christian Hofmann, Ludwig Maximilian University of Munich
Victor Schauer, Ludwig Maximilian University of Munich
Nina Schwaiger, Ludwig Maximilian University of Munich
Discussant: Melissa Martin, University of Illinois at Chicago

1.03: Workplace Gender Inequality
Behavioral Ethics - 1.8 CH
Moderator: Victoria Fung, University of Illinois

Gender Inequality in Reemployment during the COVID-19 Pandemic: The Interplay between Remote Work, Referrals, and Gender
David Hendrik Erkens, China Europe International Business School
Fiona Yingfei Wang, National University of Singapore
Mark Young, University of Southern California
Discussant: Steve Wu, University of Western Ontario

The Gender Pay Gap Examined from a Performance Management Perspective
Isabella Grabner, WU Vienna University of Economics and Business
Aleksandra Klein, Vlerick Business School
Katharine Patterson, WU Vienna University of Economics and Business
Karen L. Sedatole, Emory University
Discussant: Jee-Eun Shin, University of Toronto

Unravelling the Determinants of the Gender Pay Gap from an Intra-Organizational Perspective: Evidence from a Financial Services Firm
Claudia Marini, WU Vienna University of Economics and Business
Isabella Grabner, WU Vienna University of Economics and Business
Discussant: Daniel Schaupp, WHU-Otto Beisheim School of Management

1.04: The Intersection of Managerial and Financial Accounting
Accounting - 1.8 CH
Moderator: Ginger Scanlon, University of North Carolina

Beyond the Twilight Zone: The Restructuring and Resurrection of Zombie Firms
Christine Liu, University of Toronto
Discussant: Dave (Young Il) Baik, University of Illinois at Urbana–Champaign

Patent Litigation Risk and Firm Boundaries
Fan Wu, Frankfurt School of Finance & Management
Discussant: Arthur Posch, IMC University of Applied Sciences Krems

Voluntary Disclosure and Trade Credit—Evidence from Management Earnings Forecasts
Xiaoxiao Song, Southern Illinois University Edwardsville
Hongkang Xu, University of Massachusetts Dartmouth
Yuan Shi, The Pennsylvania State University, Great Valley
Discussant: James N. Cannon, Utah State University

1.05: Budgeting and Misreporting
Accounting - 1.8 CH
Moderator: Hayden Gunnel, Emory University

How Do Group Size and Group Relative Performance Information Affect Managerial Reporting?
Lori Shefchik Bhaskar, Indiana University Bloomington
Timothy Mallon, Indiana University
Geoff B. Sprinkle, Indiana University Bloomington
Dan Way, Clemson University
Discussant: Paul Black, Auburn University

Motivating Effortful Information Acquisition and Honest Reporting: The Effect of Input, Output, and Hybrid Control
Jongwoon Choi, University of Wisconsin–Madison
Katlijn Haesebrouck, Maastricht University
Tyler F. Thomas, University of Wisconsin–Madison
Discussant: Andrew H. Newman, University of South Carolina

Burn It or Return It? The Effects of Uncertainty and the Possibility to Return Budget on Capital Budgeting
Florian Elsinger, RSM Erasmus University
Markus C. Arnold, University of Bern
Kai Alexander Bauch, Technical University of Kaiserslautern
Discussant: Gary W. Hecht, University of Illinois at Urbana–Champaign

1.06: New Technologies for Management Control
Accounting - 1.8 CH
Moderator: Ala Ahmed Mokhtar, University of Waterloo

Incentives, Framing, and Trust in Algorithmic Advice: An Experimental Study
Ben Greiner, WU Vienna University of Economics and Business
Philipp Grünwald, WU Vienna University of Economics and Business
Thomas Lindner, University of Innsbruck
Georg Lintner, WU Vienna University of Economics and Business
Martin Wiernsperger, WU Vienna University of Economics and Business
Discussant: Razvan Ghita, University of Southern Denmark

Do Social Incentives Crowd Out Data-Driven Decision-Making?
Razvan Stefan Ghita, University of Southern Denmark
Jacob Theodore Zureich, Tilburg University
Discussant: Oleksandr Kondrachuk, University of Central Florida

Show Me My Future! The Effect of Forecast Performance Source and Accuracy on Employees’ Willingness to Acquire Distal Skills
Fangbin Lin, UNSW Sydney
Mandy Man-Sum Cheng, UNSW Sydney
Kerry Anne Humphreys, UNSW Sydney
Discussant: Nathan William Mecham, University of Pittsburgh

Lunch

IMA Presentation, IMA Case Award, JMAR Best Paper Award , JMAR Outstanding Reviewer Award, and the MAS Lifetime Achievement Award

Concurrent Sessions

2.01: IMA: 2022 Best Case Award Presentation
Accounting - 1.8 CH
Moderator: Monte Swain, Brigham Young University

Bene Petit: An Integrated Analytics Case
Stacey Whitecotton, Arizona State University

2.02: Tasks and Talent Management
Accounting - 1.8 CH
Moderator: Christie Hayne, University of Illinois at Urbana-Champaign

Managing Quality Control Systems: How Audit Firms Experience and Navigate Conflicting Institutional Demands
Christie Hayne, University of Illinois at Urbana–Champaign
Mark Peecher, University of Illinois at Urbana–Champaign
Jeffrey Scott Pickerd, The University of Mississippi
Dan Zhou, University of Illinois at Urbana–Champaign
Discussant: Utz Schäffer, WHU-Otto Beisheim School of Management

Tacit Knowledge and Talent Identification
Judith Künneke, Tilburg University
Frank Moers, Maastrich University
Isabella Grabner, WU Vienna University of Economics and Business
Discussant: Wei Cai, Columbia University

Task Re-Allocation: Matching Individual Knowledge and Skills with Tasks within Job Positions
Jasmijn Bol, Tulane University
Zhichao Wang, The Australian National University
Chen Wang, The Australian National University
Discussant: Wenqian Hu, University of Waterloo

2.03: Top Management Culture
Behavioral Ethics - 1.8 CH
Moderator: Yaxuan Chen, Harvard University

CEO-Board Cultural Distance
Wei Cai, Columbia University
Lin Qiu, Purdue University
Discussant: Aishwarrya Deore, Michigan State University

Identity Threats and Over-Monitoring: Evidence from Dyadic Gender Differences
Aishwarrya Deore, Michigan State University
Ranjani Krishnan, Michigan State University
Musaib Ashraf, The University of Arizona
Discussant: Frances Tice, University of Colorado

Can Board Gender Diversity Improve Corporate Culture?  Evidence from U.S. State-Level Board Gender Diversity Interventions
Dave (Young Il) Baik, University of Illinois at Urbana–Champaign
Xiaoling Chen, University of Illinois at Urbana–Champaign
Fei Du, University of Illinois at Urbana–Champaign
Discussant: Dan Way, Clemson University

2.04: Management Control in Nonprofit Organizations
Accounting - 1.8 CH
Moderator: Elien Voermans, KU Leuven

The Effect of Discretionary Controls on Voluntary Employee Efforts in Nonprofit Organizations
Laura W. Wang, University of Illinois at Urbana–Champaign
Li Yang, University of Illinois at Urbana–Champaign
Huaxiang Yin, Nanyang Technological University
Discussant: Xinyu Zhang, The University of Texas at Austin

The Effects of Nonprofit Pay and Market Pay Transparency on Donor Trust and Nonprofit Governance
Eric W. Chan, The University of Texas at Austin
Xinyu Zhang, The University of Texas at Austin
Discussant: Adam Presslee, University of Waterloo

Going for Broke to Help the Cause: When Does a Social Mission Lead to Riskier Investment Decisions?
Jongwoon Choi, University of Wisconsin–Madison
Seung Kyo Ahn, University of Wisconsin–Madison
Tyler F. Thomas, University of Wisconsin–Madison
Discussant: Patrick Ryan Martin, University of Pittsburgh

2.05: Creativity
Accounting - 1.8 CH
Moderator: Aaron McCullough, University of Central Florida

Creative Capacity, Multidimensional Incentives, and Creative Performance
Ajanee Ranasinghe, Tilburg University
Discussant: Jordan Samet, University of Illinois Urbana-Champaign

The Effect of Functional Diversity on Team Creativity: Behavioral and fNIRS Evidence
Yasheng Chen, Xiamen University
Adam Presslee, University of Waterloo
Xue Yang, Michigan State University
Discussant: Steve E. Salterio, Queen’s University

Leveling the Playing Field: AI-Augmented Design and the Expertise Bias in Evaluations of Creative Output
Michael Yip, University of Illinois at Urbana–Champaign
Jordan Samet, University of Illinois at Urbana–Champaign
Michael Glenn Williamson, University of Illinois at Urbana–Champaign
Discussant: Ajanee Ranasinghe, Tilburg University

2.06: Survey Studies on Management Controls
Accounting - 1.8 CH
Moderator: Mathilde Verschaeve, KU Leuven

Management Control Systems in SMEs: The Role of Cost Control
Evelyn Caroline Braumann, VU University Amsterdam
Melanie Lucia Feldhues, Copenhagen Business School
Discussant: Katharine Patterson, WU Vienna University of Economics and Business

Building Adaptive Capacity: The Role of Advanced Analytics in Risk Management
Evelyn Caroline Braumann, VU University Amsterdam
Aleksandra Klein, Vlerick Business School
Arthur Posch, IMC University of Applied Sciences Krems
Discussant: Roland F. Speklé, Nyenrode Business University

Break/Research Exhibition 1


Table 1:
The Impact of Knowledge Base and Technological Relatedness on Innovation Performance after Technology Acquisition: Evidence from the Electronics Industry in Taiwan
Tien-Wei Hwang, National Chengchi University and National Tsing Hua University
Guo-Wei Chen, Tunghai University
Cheng Jen Huang, National Chengchi University

Table 2:
The Effectiveness of HyFlex Delivery Modalities on Student Performance in Cost Accounting Transaction Analysis
Lucy Diala, California State University Fresno

 

Concurrent Sessions

3.01: Performance Targets
Accounting - 1.8 CH
Moderator: Nina Schwaiger, Ludwig Maximilian University of Munich

Aligning Target Setting in Organizations
Gavin Cassar, INSEAD
Thomas Keusch, INSEAD
Mariya Todorova, INSEAD
Discussant: Minjeong Kim, University of Wisconsin–Madison

“Go Easy on Me!” Supervisor Discretion in Target Setting after Managerial Turnover
Mathilde Verschaeve, KU Leuven
Eddy Cardinaels, Tilburg University
Dieter Smeulders, KU Leuven
Alexandra Van den Abbeele, KU Leuven
Discussant: Martin Artz, University of Münster

Strategic Role of Revenue Performance Target Difficulty
Dave (Young Il) Baik, University of Illinois at Urbana–Champaign
Minjeong Kim, University of Wisconsin–Madison
Hari Ramasubramanian, Frankfurt School of Finance & Management
Discussant: Nina Schwaiger, Ludwig Maximilian University Munich

3.02: Healthcare
Accounting - 1.8 CH
Moderator: Spencer Palmer, The University of Utah

Do Public Disclosures of Physician Performance Improve Patient Care? The Role of Behavioral Factors
Manasvini Singh, University of Massachusetts Amherst
Jacob Theodore Zureich, Tilburg University
Discussant: Nan Jiang, Pompeu Fabra University

The Effect of Electronic Medical Records on Hospital Utilization Costs
Luminita Enache, University of Calgary
Susanna Gallani, Harvard University
Xue Guo, The University of North Carolina at Charlotte
Edward Riedl, Boston University
Discussant: Henry Eyring, London School of Economics and Political Science

The Effects of Hospital Ownership on Cost Structure
Mina Pizzini, Texas State University
Brian A. Vansant, Auburn University
Discussant: Edward Riedl, Boston University

3.03: Interfirm Relationships
Accounting - 1.8 CH
Moderator: Xue Yang, Michigan State University

Contract Design in R&D Relationships: A Topic Modelling Approach
Tineke Distelmans, Vlerick Business School and KU Leuven
Martine Cools, KU Leuven
Isabella Grabner, WU Vienna University of Economics and Business
Kristof Stouthuysen, Vlerick Business School and KU Leuven
Alexandra Van den Abbeele, KU Leuven
Discussant: Ranjani Krishnan, Michigan State University

Migration of Global Supply Chains: A Real Effect of Mandatory ESG Disclosure
Hai Lu, University of Toronto
Qilin Peng, University of Toronto
Jee-Eun Shin, University of Toronto
Luping Yu, Xiamen University
Discussant: Paolo Perego, Free University of Bozen-Bolzano

The Informational Role of Board External Connections in Mitigating Demand Information Distortions Along Supply Chains
Long Thai Bui, The University of Texas at Arlington
Nandu J. Nagarajan, The University of Texas at Arlington
Discussant: Dan Weiss, Tel Aviv University

3.04: Field Experiments and Field Studies
Accounting - 1.8 CH
Moderator: Bret Sheeley, University of Nebraska–Lincoln

Bout of Sales: Impact of Alignment between Leadership Style and Incentive Systems
Joe Moran, University of Pennsylvania
Asis Martinez-Jerez, University of Notre Dame
Pablo Casas-Arce, Arizona State University
Discussant: Karl Schuhmacher, Emory University

Does Solicitation Produce More Informative User-Generated Performance Ratings? Evidence from a Field Experiment
Fabian Fritzsche, Ulm University
Mischa Seiter, Ulm University
Andreas Steur, Ulm University
Discussant: Stephen Bachmann, University of Pittsburgh

The Spillover Effect of Adopting a Formalized Culture-Fit Measurement System in the Employee Selection Process
Wei Cai, Columbia University
Discussant: Sofia Lourenço, ISEG, Universidade de Lisboa

3.05: Reporting Frequency
Accounting - 1.8 CH
Moderator: Anil Kshatriya, University of Amsterdam

The Effect of Reward Frequency and Reward Conditionality on Drivers of Employee Performance
Andrew H. Newman, University of South Carolina
Ivo D. Tafkov, Georgia State University
Nathan Waddoups, University of Denver
Grazia Xiong, Utah State University
Discussant: Ashley Sauciuc, Indiana University Bloomington

The Effects of Reporting Structure and Reporting Frequency on Discretionary Performance Evaluations and Employee Effort
Razvan Stefan Ghita, University of Southern Denmark
Victor Maas, University of Amsterdam
Discussant: Ala Ahmed Mokhtar, University of Waterloo

The Spillunder Effect of Cognitive Intrusion on Task Performance and the Role of Feedback Frequency in Sequential Task Environment
Anil S. Kshatriya, University of Amsterdam
Hari Ramasubramanian, Frankfurt School of Finance & Management
Discussant: Matthew Evans, University of Alabama

3.06: Employee Selection and Competition
Accounting - 1.8 CH
Moderator: Jiahui Lu, West Virginia University

The Effect of Employee Recognition Level and Task Type on Peer Selection Decisions
Ivo D. Tafkov, Georgia State University
Ke Xu, Siena College
Flora Hailan Zhou, Bentley University
Discussant: Dimitri Yatsenko, University of Wisconsin–Whitewater

Optimal Design of Peer Monitoring Systems in Capital Budgeting
Anthony Meder, Binghamton University, SUNY
Anthony Nikias, Farmingdale State College, SUNY
Steven T. Schwartz, Binghamton University, SUNY
Richard A. Young, The Ohio State University
Discussant: Michael Majerczik, Georgia State University

When the Boss Becomes the Referee: The Effect of Competition on Employee Responses to Monitoring Controls
Jordan Samet, University of Illinois at Urbana–Champaign
Discussant: Wioleta Celina Olczak, Marquette University

Reception

Saturday, January 7, 2023 – MAS Research Conference 

Registration

Breakfast

Tabletop Exhibits

Concurrent Sessions

4.01: Building the Management Accounting Pipeline
Accounting - 1.8 CH
Panelists:
Tom Hood, AICPA and CIMA
Romana Autrey, Willamette University
Nick Fessler, Western Kentucky University
Monte Swain, Brigham Young University

4.02: Performance Evaluation and Compensation
Accounting - 1.8 CH
Moderator: Ganna Demydyuk, Leiden University

CEO-CFO Personality Differences and Team Incentives in Compensation Contract Design
Xiaoling Chen, University of Illinois at Urbana–Champaign
Minjeong Kim, University of Wisconsin–Madison
Jiaquan Yao, Jinan University
Discussant: Shibao Liu, University of Illinois at Chicago

Managerial Incentives and Corporate Pollution: Evidence from Relative Performance Evaluation
Oscar Timmermans, London School of Economics and Political Science
Thomas Keusch, INSEAD
Discussant: Adrienne C. Rhodes, The University of Iowa

Transparency and Biases in Subjective Performance Evaluation
Jan Bouwens, University of Amsterdam
Christian Hofmann, Ludwig Maximilian University of Munich
Christopher Lechner, Ludwig Maximilian University of Munich
Discussant: Will Demere, University of Missouri

4.03: Determinants of Firm Performance
Accounting - 1.8 CH
Moderator: Karen Gaskill, Jacksonville University

The External Value of Internal Culture: Evidence from a Randomized Natural Field Experiment
Wei Cai, Columbia University
Dennis Campbell, Harvard University
Jiehang Yu, Columbia University
Discussant: Pablo Casas-Arce, Arizona State University

The Informativeness of Dark Data on Firm Performance
Ewelina Forker, Emory University
Discussant: Yaxuan Chen, Harvard University

Target Ratcheting and Commitment: The Role of Alternative Target Functions
Martin Artz, University of Münster
Silvan Kindinger, University of Münster
Discussant: Laura Gomez-Ruiz, Pablo de Olavide University Sevilla

4.04: Cost Structure and Behavior
Accounting - 1.8 CH
Moderator: Mariya Todorova, INSEAD

Firm-Level Climate Change Exposure and Cost Structure
Sera Choi, Korea National Open University
Taejin Jung, IE University
Natalie Kyung Won Kim, IE University
Sohee Park, Seoul National University
Discussant: Michael Yip, University of Illinois at Urbana–Champaign

Asymmetric Cost Behavior and Operating Strategy in the Airline Industry
Mark C. Anderson, University of Calgary
Raj Mashruwala, University of Calgary
Zhimin Yu, University of Houston–Downtown
Discussant: Ramji Balakrishnan, The University of Iowa

Nonprofit Managerial Preferences and Cost Behaviors
Zhanel DeVides, The Pennsylvania State University Abington
Erica Harris, Florida International University
Discussant: Zhimin Yu, University of Houston–Downtown

4.05: Team Incentives
Accounting - 1.8 CH
Moderator: Kaitlin Hudspeth, Georgia State University

Group Goal Difficulty and Shirking: The Moderating Role of Group Identity
Chaoping Li, Skidmore College
Andrea R. Drake, Louisiana Tech University
Discussant: Anil S. Kshatriya, University of Amsterdam

Influence Activities and Favoritism in Firms
Fabien Ize, Tilburg University
Eddy Cardinaels, Tilburg University
Lucas Mahieux, Tilburg University
Discussant: Florian Elsinger, RSM Erasmus University

Use and Design of Peer Evaluations for Bonus Allocations
Karl Schuhmacher, Emory University
Manuel Grieder, Zurich University of Applied Sciences
Discussant: Serena Loftus, Kent State University

4.06: Targets and Real Earnings Management
Accounting - 1.8 CH
Moderator: Fabien Ize, Tilburg University

The Effects of Organizational Culture and Real Earnings Management on Managers’ Discretionary Goal Adjustments
Markus C. Arnold, University of Bern
Martin Artz, University of Münster
Ivo D. Tafkov, Georgia State University
Discussant: Rachel Martin, Utah State University

The Joint Effect of Justification and Uncertainty on Real Earnings Management
Hong Qu, Kennesaw State University
Lucy Ackert, Kennesaw State University
Dana R. Hermanson, Kennesaw State University
Velina Krastimirova Popova, Kennesaw State University
Discussant: James Wilhelm, Chapman University

The Role of Target Setting and Justification Pressure in Performance Evaluation: Evidence from Promotion Decisions
Rachel Martin, Utah State University
Todd A. Thornock, University of Nebraska–Lincoln
Discussant: Christoph Feichter, WU Vienna University of Economics and Business

4.07: Helping and Advice Seeking
Accounting - 1.8 CH
Moderator: Li Yang, University of Illinois at Urbana–Champaign

The Effect of Recognition Visibility and Employee Narcissism on Employee Advice-Seeking Behavior
Ta Tung Stephanie Cheng, University of Wyoming
Mac Festa, University of Wyoming
Eric N. Johnson, University of Wyoming
Patrick Witz, University of Wyoming
Suyun (Sue) Wu, The University of Texas at El Paso
Discussant: Elien Voermans, KU Leuven

Peer-to-Peer Recognition Leaderboards and Employee Helping Behavior
John H. Evans III, University of Pittsburgh
Adam Presslee, University of Waterloo
Alex Vandenberg, University of Pittsburgh
Discussant: Nathan Waddoups, University of Denver

Asking Doesn’t Always Hurt: The Effect of Past Performance on Target Adjustments in a Context of Peer Advice Seeking
Elien Voermans, KU Leuven
Discussant: Ryan David Sommerfeldt, Washington State University

Break/Research Exhibition 2

Table 1:
Research on the Relationship between Asset Structure and Enterprise Growth Ability of Listed Automobile Companies: Evidence from China
Libo Jiang, Wuhan University

Table 2:
Will the Use of Accounting Software Influence the Productivity of the Company? New Evidence from Non-Listed Companies in China
Libo Jiang, Wuhan University

Table 3:
R&D Investments and Operating Performance: Mediating Effects of Investment Efficiency and Accounting Conservatism
Hsiao-Wen Judy Wang, National Central University
Bo-Lun Zhao, Deloitte

Concurrent Sessions

5.01: The Evolving Role of the Finance Professional in Today's Fast Changing Business Environment
Accounting - 1.8 CH
Moderator:  Tom Hood, AICPA-CIMA 
Panelists:
Ron Fader, Atrium Hospitality
Lori Kaczynski, Graphic Packaging
Nicole Long, WestRock

5.02: Spillover Effects
Accounting - 1.8 CH
Moderator: Sangmok Lee, Michigan State University

The Impact of Integrity-Emphasis in Parent Corporate Values and Subsidiary Managers’ Value Misalignment on Financial Advisers’ Misconduct
Steve Kaplan, Arizona State University
Serena Loftus, Kent State University
Qi-Yuan (Rachel) Peng, University of Dayton
Rui-Zhong Zhang, Kent State University
Discussant: Peter Kroos, University of Amsterdam

Do Retail Stores Benefit from Headquarter Site Visits? Knowledge Exchange and Knowledge Spillover Effects
Peter Kroos, University of Amsterdam
Jan Bouwens, University of Amsterdam
Jingwen Zhang, RSM Erasmus University
Nan Jiang, Pompeu Fabra University
Discussant: Fiona Yingfei Wang, National University of Singapore

The Long-Term Effects of Turnover: Evidence from College Football Head Coaches
Will Demere, University of Missouri
Christopher Wertheim, University of Missouri
Discussant: Marshall David Vance, Virginia Polytechnic Institute and State University

5.03: Government
Behavioral Ethics - 1.8 CH
Moderator: Lisa Knacker, Goethe University Frankfurt

FDA Revolving Door—Evidence from New Drug Review
Xue Yang, Michigan State University
Discussant: Sangmok Lee, Michigan State University

Real Effects of Information Frictions Within Regulators: Evidence from Workplace Safety Violations
Aneesh Raghunandan, London School of Economics and Political Science
Thomas Ruchti, Carnegie Mellon University
Discussant: Hari Ramasubramanian, Frankfurt School of Finance & Management

Native American Governments’ Borrowing Costs: Evidence from Municipal Bond Markets
Serena Loftus, Kent State University
Sarah Shonka McCoy, The University of New Mexico
Rui-Zhong Zhang, Kent State University
Discussant: Mariya Todorova, INSEAD

5.04: Social Mission
Accounting - 1.8 CH
Moderator: Pei Wang, University of Waterloo

The Revelation of Selective CSR Disclosure and Its Impact on Employee Opportunism
Kyle (Zhiping) Mao, The University of Arizona
Discussant: Jace Garrett, Clemson University

How the Level of Firm Support for Employee Volunteering Affects Employee Work Productivity and Altruistic Behavior Inside the Firm
Grazia Xiong, Utah State University
Discussant: Thomas William Vance, Colorado State University

Motivating CSR Investment and Social Impact through Relative Performance Information
Jace Garrett, Clemson University
Gregory P. McPhee, Clemson University
Dan Way, Clemson University
Discussant: Joe Burke, Indiana University Bloomington

5.05: Relative Performance Information
Accounting - 1.8 CH
Moderator: Sohee Kim, University of Kentucky

Relative Performance Information and Employee Performance: The Role of Need for Cognition
Devon Erickson, Utah State University
Darin Kip Holderness, West Virginia University
Kari Joseph Olsen, Utah Valley University
Todd A. Thornock, University of Nebraska–Lincoln
Discussant: Sohee Kim, University of Kentucky

The Effect of the Detail Level of Rankings Under Individual and Group Incentive Contracts: The Moderating Effect of Gender
Maria J. Sanchez-Exposito, Pablo de Olavide University Sevilla
Laura Gomez-Ruiz, Pablo de Olavide University Sevilla
Discussant: Hayden Gunnell, Emory University

Too Much of a Good Thing? The Effect of Public RPI and Public Goals on Performance
Seung Kyo Ahn, University of Wisconsin–Madison
Jongwoon Choi, University of Wisconsin–Madison
Dimitri Yatsenko, University of Wisconsin–Whitewater
Discussant: Ivo D. Tafkov, Georgia State University

5.06: Managerial Decision Making
Accounting - 1.8 CH
Moderator: Suyun Wu, The University of Texas at El Paso

The Effect of Voluntary Managerial Pay Cuts on Employee Effort
Christoph Feichter, WU Vienna University of Economics and Business
Martin Wiernsperger, WU Vienna University of Economics and Business
Discussant: Jeremy Douthit, The University of Arizona

Steering through the Fog: How Color Coding Improves Decision Making in Noisy Environments
Eddy Cardinaels, Tilburg University
Victor Maas, University of Amsterdam
Stephan Kramer, RSM Erasmus University
Discussant: Jonathan Gay, University of South Carolina

Should Managers Stick to their Story? The Effect of Consistent CEO Narratives on Investment Decisions
Stefan Edlinger-Bach, WU Vienna University of Economics and Business
Philipp Hampl, WU Vienna University of Economics and Business
Discussant: Lan Guo, Wilfrid Laurier University

5.07: Ethics
Behavioral Ethics - 1.8 CH
Moderator: Yelin Li, Virginia Commonwealth University

Theory-Hacking in Management Accounting Research: An Assessment of Survey-Based Practices
Frank Hartmann, Radboud University
Thomas Niederkofler, Radboud University
Discussant: Evelyn Caroline Braumann, VU University Amsterdam

Who Does the Dirty Work? The Effect of Management Accountant’s Traits and Attitudes
Nicole Christiane Hoffmann, University of Potsdam
Anja Schwering, University of Potsdam
Discussant: Thomas Niederkofler, Radboud University

Do MTurkers Collude in Interactive Online Experiments?
Razvan Stefan Ghita, University of Southern Denmark
Discussant: Ryan Dale Guggenmos, Cornell University

Lunch

AICPA Presentation, Management Accounting Impact on Practice Award, Midyear
Meeting Best Paper Award, MAS Updates

JMAR Forum on Sustainability and Management Accounting
Accounting - 1.8 CH
Moderator: TBA

ESG Mutual Fund Voting on Executive Compensation Shareholder Proposals
Shane S. Dikolli, University of Virginia (presenter)
Mary Margaret Frank, University of Virginia
Zhe Michael Guo, Fordham University
Luann J. Lynch, University of Virginia

The More, the Merrier? The Behavioral Effects of a Firm’s CSR Mission and Monetary CSR Incentives on Employees’ CSR Engagement
Karola Bastini, Technische Universität Berlin (presenter)
Franziska Spallek, Technische Universität Berlin
Maik Lachmann, Technische Universität Berlin
Discussants: Paolo Perego, JMAR Guest Editor, Free University of Bozen-Bolzano
Mandy Cheng, JMAR Guest Editor, UNSW Sydney

Break

Concurrent Sessions

6.01: CEO Behavior
Accounting - 1.8 CH
Moderator: Matthew Evans, The University of Alabama

Contemptuous CEOs and Management Forecasts
Ru Tina Gao, University of Queensland
Jeong-Bon Kim, City University of Hong Kong
Xiaotao Kelvin Liu, Northeastern University
Ray Wang, Hong Kong Baptist University
Discussant: Sarah Shonka McCoy, The University of New Mexico

How Much Do Recessions Reveal About CEO Ability? Evidence From CEO Turnover
Peter Schaefer, Technical University of Munich
Discussant: Peter Demerjian, Georgia State University

6.02: Internal Control Systems
Accounting - 1.8 CH
Moderator: Claudia Marini, WU Vienna University of Economics and Business

Does Information Technology Reduce Corporate Misconduct?
Jonas Heese, Harvard University
Joseph Pacelli, Harvard University
Discussant: Gordon S. Potter, Cornell University

The Role of Internal Information Quality in Mitigating Operating Risk
Adam W. Du Pon, Georgia Southern University
Hari Ramasubramanian, Frankfurt School of Finance & Management
Discussant: Isabella Grabner, WU Vienna University of Economics and Business

6.03: Team Dynamics
Accounting - 1.8 CH
Moderator: Leah Matzner, Goethe University Frankfurt

Upward Influencers in Teams
Yaxuan Chen, Harvard University
Wei Cai, Columbia University
Jee-Eun Shin, University of Toronto
Discussant: Joe Moran, University of Pennsylvania

Functional Diversity in Megacorporations
Frances Fabian, The University of Memphis
James M. Plecnik, Loyola Marymount University
Shan Wang, Loyola Marymount University
Discussant: Ewelina Forker, Emory University

6.04: Outcome Responsibility
Accounting - 1.8 CH
Moderator: Nathan Mecham, University of Pittsburgh

Promoting Employee Adaptability: The Effects of Compensation Contracts and Process Accountability
Marte Abts, KU Leuven
Martine Cools, KU Leuven
Sabra Khajehnejad, ESSEC Business School
Alexandra Van den Abbeele, KU Leuven
Discussant: Evelien Reusen, RSM Erasmus University

Disappointment Aversion, Corporate Standards, and Variance Analysis
Hoa Ho, Ludwig Maximilian University of Munich
Christian Hofmann, Ludwig Maximilian University of Munich
Discussant: Amoray Riggs-Cragun, The University of Chicago

6.05: Performance Measurement
Accounting - 1.8 CH
Moderator: Kyle (Zhiping) Mao, The University of Arizona

Subjectivity in Performance Evaluation and Group Identity as Antecedents of Employee Overwork
Ala Ahmed Mokhtar, University of Waterloo
Discussant: Aaron McCullough, University of Central Florida

The Effect of Job Experience in “R”, “D” or Both on Creative Idea Evaluation
Shanming Liu, ESSEC Business School
Discussant: Todd A. Thornock, University of Nebraska–Lincoln