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| ABO Doctoral Consortium - Thursday, October 8, 2015 | |
| 5:00 pm - 7:00 pm | Reception for ABO Doctoral Consortium Participants |
| ABO Doctoral Consortium - Friday, October 9, 2015 | |
| 7:30 am - Noon | ABO Doctoral Consortium |
 | 2015 ABO Doctoral Consortium generously supported by Deloitte U.S. Firms |
| ABO Research Conference | |
| Noon - 1:30 pm | Lunch Accounting - 1.0 CH Kevin N. Monroe, CPA, Audit Partner, Deloitte & Touche |
| 1:45 pm - 3:15 pm | Concurrent Sessions |
| 3:15 pm - 3:45 pm | Break |
| 3:45 pm - 5:15 pm | Concurrent Sessions Session 2.01: Tax, Policy, and Behavior Taxes - 1.5 CH Moderator: Christopher Kevin Eller, Appalachian State University Do Tax Credits Effectively Motivate Purchasing Behavior? Experimental Evidence of Conditional Success. Shane Ryan Stinson, The University of Alabama Beau Grant Barnes, Washington State University Steve Buchheit, The University of Alabama Michaele Lizabeth Morrow, Suffolk University Discussant: Cathleen L. Miller, University of Michigan–Flint Examining the Tax Fairness Partisan Divide. Michael L. Roberts, University of Colorado Denver Theresa L. Roberts, University of Colorado Denver Discussant: Dana L. Hart, University of North Florida The Potential of the Review Process to Detect and Mitigate Advocacy Bias. Andrew D. Cuccia, The University of Oklahoma Anne M. Magro, George Mason University Amber Whisenhunt Discussant: Mary Elizabeth Marshall, University of South Carolina Session 2.02: Relative Performance Incentives Accounting - 1.5 CH Moderator: Fengchun Tang, Virginia Commonwealth University Promotion, Relative Performance Information, and the Peter Principle. Eric W. Chan, The University of Texas at Austin Discussant: Steven D. Smith, Brigham Young University The Effect of Mood and Tournament Incentives on Negotiators’ Judgments and Intra-Firm Negotiations. Linda Joy Chang, UNSW Australia Mandy Man-sum Cheng, UNSW Australia Samuel Hong Ly, UNSW Australia Discussant: Shawn Jacob Gordon, University of Illinois at Urbana– Champaign What Is a Good Rank? The Effort and Performance Effects of Adding Performance Category Labels to Relative Performance Information. Thorsten Knauer, Universitat Bayreuth Friedrich Sommer, Universitat Muenster Arnt Woehrmann, Universitat Muenster Discussant: Gregory P. McPhee, Florida International University Session 2.03: Behavioral Audit Research Auditing - 1.5 CH Moderator: John Charles Anderson, San Diego State University An Auditor Participant Selection Framework and Consideration of Novice Auditors as Participants. Erin Michelle Hawkins, University of South Carolina Marsha Keune, University of Dayton Kristen Kelli Saunders, University of South Carolina Discussant: John Charles Anderson, San Diego State University Do Auditors Make Better Fraud Planning Decisions When Advising versus Deciding? Tim David Bauer, University of Illinois at Urbana–Champaign Sean Hillison, University of Illinois at Urbana-Champaign Mark Peecher, University of Illinois at Urbana–Champaign Bradley M. Pomeroy, University of Waterloo Discussant: Adam Vitalis, Georgia Institute of Technology Jurors’ Assessments of Audit Quality on Assurance for Fair Values: The Impact of Audit Quality Indicators and Task Difficulty. Arnold Wright, Northeastern University Yi-Jing Wu, Texas Tech University Discussant: Amy Melissa Donnelly, University of Central Florida |
| 5:30 pm - 6:30 pm | Reception |
| ABO Research Conference - Saturday, October 10, 2015 | |
| 7:30 am - 8:30 am | Breakfast and Research Forum Accounting - 1.0 CH Table 1: The Behavioral and Psychological Influences of Tax Software: An Analysis of Taxpayer Compliance Decisions Using Paper and Software. Nicholas Hunt, University of North Texas Govind Iyer, University of North Texas Table 2: How Offshoring Can Impact Novice Auditors’ Acquisition of Knowledge. Velina Krastimirova Popova, Virginia Polytechnic Institute and State University Nicole Wright, Northeastern University Table 3: Retail Investors’ Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter. Neal Michael Snow, Lehigh University Table 4: The Effect of Disclosure Readability and Education on Nonprofessional Investors’ Estimates of Stock Price and Management Credibility. Jennifer Riley, University of Nebraska at Omaha Eileen Z. Taylor, North Carolina State University Table 5: The Effects of Managers’ Strategic Responses to Media- Disclosed Negative Information on Investors’ Judgments. Kirsten Fanning, University of Illinois at Urbana–Champaign Kevin E. Jackson, University of Illinois at Urbana–Champaign Table 6: The Effects of News Valance and Disclosure Platform on Non- Professional Investors’ Affective Reactions and Judgments. Maia J. Farkas, California State University, San Marcos Walied Keshk, California State University, Fullerton |
| 8:30 am - 10:00 am | ABO Business Meeting and AAA Presentation Christine Botosan, AAA Past President, The University of Utah Donna Bobek Schmitt, ABO 2014–15 President, University of South Carolina Lisa Victoravich, ABO 2015–16 President, University of Denver |
| 10:00 am - 10:30 am | Break |
| 10:30 am - 12:00 pm | Concurrent Sessions Session: 3.01: Disclosures Accounting - 1.5 CH Moderator: Linda Quick, East Carolina University Examining the Effects of Detail in Risk Oversight Disclosures on Investors’ Decisions. Kristina Colleen Demek, University of Central Florida Discussant: Brian Matthew Goodson, University of Cincinnati Discrepancies between Financial Statement Users’ Materiality and Audit Materiality: Can Public Disclosure Close the Gap? Marcus M. Doxey, The University of Alabama Richard Hatfield, The University of Alabama Richard Kyle Peel, The University of Alabama Jordan Alleyne Rippy, The University of Alabama Discussant: Jeremy Vinson, Clemson University The Effect of a Cautionary Notice on Investors’ Reactions to More-and Less-Readable Disclosures. Lisa Koonce, The University of Texas at Austin Zheng Leitter, The University of Texas at Austin Brian Joseph White, The University of Texas at Austin Discussant: Walied Keshk, California State University, Fullerton The Unintended Consequences of Uncertainty Disclosures Made by Auditors and Managers on Nonprofessional Investor Judgments. Andrea Seaton Kelton, Wake Forest University Norma Ramirez Montague, Wake Forest University Discussant: Jennifer Riley, University of Nebraska at Omaha Session 3.02: Ethical Behavior Behavioral Ethics - 1.5 CH Moderator: Valerie Chambers, Arizona State University Do Contextual Elements Make Accountants and Other Business People Susceptible to Fraud? A Study on Psychological Distance and Financial Priming. Nicholas Hunt, University of North Texas Mary B. Curtis, University of North Texas Discussant: Theresa A. Libby, University of Waterloo The Effects of Knowledge Sharing on Helping Behavior: Implications for Reward System Design. Katlijn Haesebrouck, KU Leuven Alexandra Van den Abbeele, KU Leuven Michael Glenn Williamson, The University of Texas at Austin Discussant: Kimberly A. Zahller, University of Colorado Colorado Springs When the Cat’s (Far) Away: The Effect of Control Centralization and Compensation Interdependence on Performance Misreporting. Jeremy B. Lill, Georgia State University Discussant: Ann C. Dzuranin, Northern Illinois University Blowing the Whistle: Individual Persuasion under Perceived Threat of Retaliation. Randall F. Young, Texas State University–San Marcos Discussant: Valerie Chambers, Arizona State University Session 3.03: Management Judgment and Decision Making Accounting - 1.5 CH Moderator: Heba Yousef M. Abdel-Rahim, Georgia State University Evaluation Mode Considerations on Decisions Using Environmental Accounting Information When Benchmark Data Give Unclear Signals. Hank C. Alewine, The University of Alabama in Huntsville Dan Stone, University of Kentucky Discussant: Kim Ikuta, University of Washington Me versus We: The Effect of Incomplete Team Member Feedback on Cooperation of Self-Regarding Individuals. Tyler F. Thomas, University of Wisconsin–Madison Todd A Thornock, Iowa State University Discussant: Jeremy Douthit, The University of Arizona The Effect of Auditor Reporting Choice and Audit Committee Oversight Strength on Management Financial Disclosure Decisions. Stephen Fuller, Georgia State University Discussant: Heather Carrasco, The University of Alabama The Effect of Creative Culture on Aggressive Financial Reporting. Ryan Dale Guggenmos, Cornell University Christopher P. Agoglia, University of Massachusetts Amherst Discussant: Steve Buchheit, The University of Alabama |
| 12:00 pm - 1:30 pm | Lunch and Award Presentations |
| 1:30 pm - 3:00 pm | Concurrent Sessions Session 4.01: Behavioral Tax Research Taxes - 1.5 CH Moderator: Donna Bobek Schmitt, University of South Carolina An Experiential Investigation of Tax Provider-Client Interactions. Donna Bobek Schmitt, University of South Carolina Derek W. Dalton, Clemson University Amy M. Hageman, Kansas State University Robin Rae Radtke, Clemson University Discussant: Michael L. Roberts, University of Colorado Denver Government Spending: How It Impacts Tax Compliance. Diana Falsetta, University of Miami Jennifer B. Schafer, Kennesaw State University George Theodore Tsakumis, University of Delaware Discussant: Ethan LaMothe, University of South Carolina Health Insurance, Taxes, and Twenty-Somethings: The Economic Irrelevance of Tax Policy Framing Effects. Shane Ryan Stinson, The University of Alabama Michaele Lizabeth Morrow, Suffolk University Marcus M. Doxey, The University of Alabama Discussant: Diana Falsetta, University of Miami Session 4.02: Auditor-Client Interactions and Negotiations Auditing - 1.5 CH Moderator: Kenneth C. Dalton, University of Nevada, Las Vegas Auditor Professional Skepticism during Auditor-Client Interactions in a Nonprofit Environment: The Effects of Donor Pressure and the Strength of Governance. John Robert Lauck, Louisiana Tech University Sudip Bhattacharjee, Virginia Polytechnic Institute and State University Discussant: Elizabeth Altiero, University of Central Florida Auditors’ Narcissism and Auditor-Client Negotiations: Archival and Experimental Evidence. Bryan Church, Georgia Institute of Technology Narisa Tianjing Dai, University of International Business and Economics Xuejiao Liu, University of International Business and Economics Jason Kuang, Georgia Institute of Technology Discussant: Eric N. Johnson, University of Wyoming The Impact of Principles versus Rules Accounting Standards and Task Subjectivity on Auditor Reporting Judgments and Negotiation Tactics. Helen L. Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick Danielle Rose Lombardi, Villanova University Arnold Wright, Northeastern University Sally Wright, University of Massachusetts-Boston Discussant: Mary Kate Dodgson, University of Massachusetts Amherst Session 4.03: Investors’ Perceptions of Management Accounting - 1.5 CH Moderator: Scot Eliot Justice, Colorado State University Watching the Glass Ceiling: An Investigation of Financial Presentation Modality and Gender Bias. Steve Buchheit, The University of Alabama Cristina Bailey, Texas Tech University Kevin Kim, Texas Tech University Discussant: Kelsey R Brasel, Ball State University How Patterns of Past Guidance Provision Affect Investor Judgments: The Joint Effect of Guidance Frequency and Guidance Consistency. Shankar Venkataraman, Georgia Institute of Technology Michael Tang, New York University Discussant: Erin L. Hamilton, University of Nevada, Las Vegas Can "I" and "We" in Accounting Disclosures Influence Investors’ Perceptions of Manager Credibility and Investment Decisions? Serena Loftus, Tulane University Discussant: Donald R. Young, Georgia Institute of Technology |
| 3:00 pm - 3:30 pm | Break |
| 3:30 pm - 5:00 pm | Concurrent Sessions Session 5.01: Investor Judgment and Decision Making Accounting - 1.5 CH Moderator: Brett A. Rixom, Florida International University Ambiguity and Investor Demand for Accounting Conservatism. Martin Staehle, University Bern Discussant: Jordan Michael Bable, University of Pittsburgh How Does the Audit Report’s Structure Affect Nonprofessional Investors’ Attention to Its Content? Brian Matthew Goodson, University of Cincinnati Discussant: Shankar Venkataraman, Georgia Institute of Technology Asymmetrical Penalties for Being Late versus Wrong: Investor Reactions to Accounting Restatements and Late Filings. Lorenzo Patelli, University of Denver Lisa M. Victoravich, University of Denver Discussant: Shana Clor-Proell, Texas Christian University Session 5.02: Incentives and Behavior Accounting - 1.5 CH Moderator: Lasse Mertins, Johns Hopkins University The Effect of Reciprocity and Wages on Effort in Skill-Based and Non- Skill-Based Settings. Jeremy Douthit, The University of Arizona Discussant: Mandy Man-sum Cheng, UNSW Australia The Performance Effects of Tangible versus Cash Rewards: The Mediating Role of Categorization and Reward Attractiveness. Jongwoon Choi, University of Pittsburgh Adam Presslee, University of Pittsburgh Discussant: Ashley Sauciuc, The University of Arizona Why Does Bonus Pay Increase with Seniority? Social Status and Compensation Delay in Compensation Contracting. Nigel J. Barradale, Copenhagen Business School Jason Brown, Indiana University Bloomington Sean A. Peffer, University of Kentucky Matthew Thomas Sooy, University of Kentucky Discussant: Christopher Kevin Eller, Appalachian State University Session 5.03: Auditing Complex Estimates and Reliance on Specialists Auditing - 1.5 CH Moderator: Edward Lynch, Virginia Commonwealth University Can an Audit Firm’s Tone at the Top Messaging Attenuate Confirmation Bias in Auditors’ Judgments? Jonathan Pyzoha, Miami University Mark H. Taylor, Case Western Reserve University Yi-Jing Wu, Texas Tech University Discussant: Ann Backof, University of Virginia Improving Auditors’ Consideration of Evidence Contradicting Management’s Complex Estimate Assumptions. Ashley Austin, The University of Georgia Jacqueline S. Hammersley, The University of Georgia Michael Ricci, The University of Georgia Discussant: Michelle McAllister, Florida State University When Do Auditors Use Specialists’ Work to Develop Richer Problem Representations of Complex Estimates? Emily Elaine Griffith, University of Wisconsin–Madison Discussant: Karen Y. Green, The University of Toledo |
| 5:00 pm | Drawing |
Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live
American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
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