Program | American Accounting Association

Click to View Abstracts

Click To View Reviewers

ABO Doctoral Consortium - Thursday, October 3, 2019

5:00 pm-7:00 pm	Reception for ABO Doctoral Consortium Participants
ABO Doctoral Consortium - Friday, October 4, 2019

7:30 am-8:00 am	Doctoral Consortium Breakfast

8:00 am-8:45 am	Keynote Speaker What Makes an Accounting Experiment Successful? Bob Libby, Cornell University

8:45 am – 9:00 am	Break

9:00 am – 10:00 am	*Things you should be Thinking About (But Probably Aren’t)* i. Willie Choi, University of Wisconsin-Madison ii. Jessen Hobson, University of Illinois at Urbana-Champaign iii. Tamara Lambert, Lehigh University

10:00 am – 10:15 am	Break

10:15 am – 11:00 am	*Giving Feedback that Helps Others and Builds your Reputation* i. How to be a good discussant, Shana Clor-Proell, Texas Christian University ii. How to a good reviewer/workshop participant, Jeff Hales, University of Texas at Austin

11:00 am – 11:15 am	*Giving Feedback that Helps Others and Builds your Reputation* i. How to be a good discussant, Shana Clor-Proell, Texas Christian University ii. How to a good reviewer/workshop participant, Jeff Hales, University of Texas at Austin
11:15 am – 12:00 pm	Split sessions What’s going on with Your Data? Common Pitfalls and a Few Solutions (2nd and 3rd year students) Ryan Guggenmos, Cornell University What to Expect on the Job Market (4th+ year students) Nicole Cade, University of Pittsburgh For each session, some questions will be curated in advance using sli.do. Consortium participants will be contacted in advance with more details on this technology.

ABO Research Conference - Friday, October 4, 2019

12:00 pm–1:30 pm	Lunch/Welcome
	Ignorance and the Community of Knowledge Speaker: Steven Sloman, Brown University

1:45 pm–3:15 pm	Concurrent Sessions 1.01: Auditor Judgment I Auditing - 1.8 CH Moderator: Michelle McAllister, Bryant University How Does “Fit” Versus “Non-Fit” Affect Audits of Estimates? The Compatibility Between Focus and Mindset Bright (Yue) Hong, The University of Iowa Discussant: Ben W. Van Landuyt, The University of Arizona Promoting Proactive Auditing Behaviors Mark Peecher, University of Illinois at Urbana- Champaign Michael Ricci, University of Florida Dan Zhou, University of Illinois at Urbana-Champaign Discussant: Jared Koreff, Trinity University A Matter of Perspective: Mitigating Outcome Bias in Auditor Performance Evaluations Owen Brown, Baylor University Melanie I. Millar, Baylor University Discussant: Jonathan Kugel, Georgia Institute of Technology 1.02: Investor Information Processing Accounting - 1.8 CH Moderator: Shannon Garavaglia, The University of Texas at Austin Explaining Investors’ Fixation on Increasing Revenue: An Experimental Investigation of the Differential Reaction to Revenues Versus Expenses James William Smith, University of Lethbridge Michael J. Wynes, Wilfrid Laurier University Discussant: Natasha Bernhardt, Cornell University Quantification in Narrative Disclosures: Effects on Non-Professional Investors’ Information Processing Under Time Pressure Kai Alexander Bauch, University of Bern Discussant: Michael J. Wynes, Wilfrid Laurier University Repetition, Interactivity, and Investors’ Processing of Firm Disclosures Nerissa C. Brown, University of Illinois at Urbana- Champaign Brian Gale, University of Washington Stephanie Grant, University of Washington Discussant: Roshan K. Sinha, Indiana University 1.03: Motivating Multidimensional Performance Beethoven Personnel/Human Resources - 1.8 CH Moderator: Gregory P. McPhee, Clemson University Performance Effects of Strategic Alignment and Clarity Steven D. Smith, Brigham Young University Tyler F. Thomas, University of Wisconsin–Madison Discussant: Mandy Man-Sum Cheng, UNSW Sydney The Elusive Benefits of Mind Wandering: How Incentive Scheme and Task Structure Facilitate Creative Incubation in a Multitask Environment Jeffrey Hales, Georgia Institute of Technology Wenqian Hu, Georgia Institute of Technology Ivo D. Tafkov, Georgia State University Discussant: Scott Jackson, University of Massachusetts Amherst The More, the Better? The Impact of Incentive Type and Feedback When Motivating Creativity Alisa Gabrielle Brink, Virginia Commonwealth University Bernhard E. Reichert, Virginia Commonwealth University Discussant: Nathan Waddoups, University of Denver

3:15 pm–3:45 pm	Break

3:45 pm–5:15 pm	Concurrent Sessions 2.01: Auditor Skepticism Auditing - 1.8 CH Moderator: Steve Perreault, Providence College Are Auditor Negotiations Impaired During Depleting Times? The Importance of Client Characteristics and Auditor Skepticism Lori Shefchik Bhaskar, Indiana University Bloomington Tracie Majors, University of Southern California Adam Vitalis, University of Waterloo Discussant: Allen D. Blay, Florida State University Auditor Skepticism and Client Ill Will Jared A. Eutsler, University of North Texas Darin Kip Holderness, West Virginia University Jesse C. Robertson, University of North Texas Mary Curtis, University of North Texas Discussant: Brian K. Hasson, Florida Southern College Getting from Skeptical Judgment to Skeptical Action: A Field Study of Auditor Behavior Brian K. Hasson, Florida Southern College W. Robert Knechel, University of Florida Discussant: Kamber Vittori Hetrick, Northeastern University 2.02: Corporate Social Responsibility Accounting - 1.8 CH Moderator: Patrick Witz, Cornell University When Doing Good Backfires: The Effects of Corporate Social Responsibility Fit on Long- and Short-Term Investors Chezham Leon Sealy, The University of Alabama Christopher P. Agoglia, University of Massachusetts Amherst David Piercey, University of Massachusetts Amherst Discussant: Michael Thomas Durney, FASB/The University of Iowa How Do Investors React When Companies Stop Corporate Social Responsibility Initiatives? Shannon Garavaglia, The University of Texas at Austin Brian Joseph White, The University of Texas at Austin Julie R. Irwin, The University of Texas at Austin Discussant: Nicole Cade, University of Pittsburgh The Psychological Influences Driving Management’s Disclosure of Overstated Environmental Projections Wioleta Celina Olczak, Marquette University Discussant: James William Smith, University of Lethbridge 2.03: Tangible Rewards and Incentive Framing Personnel/Human Resources - 1.8 CH Moderator: Ke Xu, Georgia State University Show Me the Money! Supply and Demand Misalignment for Tangible Rewards in Business Jeremiah Bentley, University of Massachusetts Amherst Kyle Stubbs, University of Massachusetts Amherst Xiwei Yang, University of Massachusetts Amherst Discussant: Eric W. Chan, The University of Texas at Austin Needs Versus Wants: Which Motivates More Effort? William Timothy Mitchell, University of Massachusetts Adam Presslee, University of Waterloo Axel Klaus-Dieter Schulz, La Trobe University Alan Webb, University of Waterloo Discussant: Tyler F. Thomas, University of Wisconsin–Madison Prompt Payment Incentives Kun Liu, University of South Carolina Discussant: Joel Owens, Portland State University

5:30 pm–6:30 pm	Reception
ABO Research Conference- Saturday, October 5, 2019

7:30 am–8:30 am	Breakfast and Research Forum Accounting - 1.0 CH Table 1: An Experimental Investigation of Budget Rejection Authority Placement in Three-Tier Hierarchies James Wilhelm, Chapman University Table 2: Withdrawn Table 3: Does Causally Linking Nonfinancial Measures Influence Investors’ Use of Management’s Disclosures of Nonfinancial Information? Lei Dong, University of Idaho Bernard Wong-On-Wing, Washington State University Table 4: Table 5: Wording and Saliency Matter: The Impact of Incentive Systems and Organizational Value Statement on Employees’ Performance Kazeem Olalekan Akinyele, University of Wisconsin– Oshkosh Vicky Arnold, University of Central Florida Steve G. Sutton, Norwegian School of Economics

8:30 am–10:00 am	Picks of the 2019 ABO Coordinators Accounting - 1.8 CH Moderator: Brian Joseph White, The University of Texas at Austin Feedback-Driven Time Segmenting: The Effect of Feedback Frequency on Employee Behavior Nathan Waddoups, University of Denver Discussant: Jongwoon (Willie) Choi, University of Wisconsin–Madison How the Sleeper Effect Influences Auditors’ Evaluations of Audit Evidence Jennifer McCallen, The University of Georgia Christopher P. Agoglia, University of Massachusetts Amherst Bradley Bennett, University of Massachusetts Amherst Discussant: Cassandra Estep, Emory University Engagement in Earnings Conference Calls: A Multi-Method Examination Kristina Rennekamp, Cornell University Mani Sethuraman, Cornell University Blake Steenhoven, Cornell University Discussant: Scott Emett, Arizona State University

10:00 am–10:30 am	Break

10:30 am–12:00 pm	Concurrent Sessions 3.01: Auditor Judgment II Auditing - 1.8 CH Moderator: Sarah A. Judge, University of South Carolina PCAOB Regulatory Alternatives to Inspection for Influencing Auditor Judgments Michelle McAllister, Bryant University Brian C. Fitzgerald, Northeastern University Discussant: Melanie I. Millar, Baylor University Does Audit Effort Impede the Willingness to Impose Audit Adjustments? Steven J. Kachelmeier, University of Texas at Austin Dan Rimkus, The University of Texas at Austin Discussant: Patrick Witz, Cornell University Auditor Judgment in a Multiple Accountability Setting: The Effects of Power Level and Justification Timing Bonnie Jean Brown, University of Missouri–Kansas City Amy Donnelly, Clemson University David Donnelly, University of Missouri–Kansas City Discussant: Peter Kipp, University of North Texas 3.02: Investor Reactions to Management Disclosures Accounting - 1.8 CH Moderator: Paul Black, University of South Carolina The Impact of Pay Ratio Disclosures on Investors’ Reactions to CEOs’ Public Attributions for Poor Performance Nicole Cade, University of Pittsburgh Steve Kaplan, Arizona State University Serena Loftus, Tulane University Discussant: Cassie Ann Mongold, The University of Texas Do Managers’ Foreign Accents Influence Investment Decisions? Leonardo Portugal Barcellos, Emory University Kathryn Kadous, Emory University Discussant: Blake Steenhoven, Cornell University Not Seeing Eye to Eye: Differences in Shareholders’ and Prospective Investors’ Reactions to Adverse Event Disclosure Erik Peek, Erasmus University Marcel Van Rinsum, Erasmus University Sebastian Stirnkorb, Erasmus University Discussant: Ryan Dale Guggenmos, Cornell University 3.03: Monitoring Accounting - 1.8 CH Moderator: Jeremy Douthit, The University of Arizona Big Brother or Good Fella? Hidden Costs and Benefits of Process Monitoring Ivo Schedlinsky, University of Bayreuth Maximilian Schmidt, University of Giessen Friedrich Sommer, University of Bayreuth Arnt Woehrmann, University of Giessen Discussant: William Timothy Mitchell, University of Massachusetts Updated Theory and New Evidence on the Effect of Information System Precision on Managerial Reporting Jeremy Douthit, The University of Arizona Michael John Majerczyk, Georgia State University Lisa McLuckie Thain, The University of Arizona Discussant: James Wilhelm, Chapman University The Effect of Compensation Interdependence on Excessive Risk Taking—The Role of Mutual Monitoring Felix Bolduan, University of Bayreuth Ivo Schedlinsky, University of Bayreuth Friedrich Sommer, University of Bayreuth Discussant: Jeremy Douthit, The University of Arizona

12:00 pm–1:30 pm	Lunch with Business Meeting and Presentation of Awards

1:30 pm–3:00 pm	Concurrent Sessions 4.01: Disclosure and Information Intermediaries Accounting - 1.8 CH Moderator: Blake Steenhoven, Cornell University Can a Deliberative Mindset Prompt Reduce Investors’ Reliance on Fake News? Samantha Seto, University of Washington Stephanie Grant, University of Washington Frank Hodge, University of Washington Discussant: Laura Savoie, The University of Texas at Austin Meet the Press: Survey Evidence on Financial Journalists as Information Intermediaries Andrew C. Call, Arizona State University Scott Emett, Arizona State University Eldar Maksymov, Arizona State University Nathan Y. Sharp, Texas A&M University Discussant: Brian Gale, University of Washington Disclosure Spontaneity and Managers’ Explanations for Performance Michael Thomas Durney, FASB/The University of Iowa Kristina Rennekamp, Cornell University Discussant: Shannon Garavaglia, The University of Texas at Austin 4.02: Internal Reporting Accounting - 1.8 CH Moderator: Peter Kipp, University of North Texas How Do Openness of Internal Reporting and Shared Interest with an Employee Affect Managerial Collusion and Subsequent Cooperation? Dan Way, Clemson University Discussant: Jeremiah Bentley, University of Massachusetts Amherst Shielding the Workforce: Does Subordinate Contract Frame Induce Leniency in Superiors’ Decisions? Rachel Martin, Utah State University Tyler F. Thomas, University of Wisconsin–Madison Dimitri Yatsenko, University of Wisconsin–Whitewater Discussant: Lisa McLuckie Thain, The University of Arizona What Gets Measured Gets Done: Contextual Effects of Performance Measurement and Product Completion on Performance Nicole Nikiforow, Ruhr-Universität Bochum Sebastian Wagener, Ruhr-Universität Bochum Discussant: Axel Klaus-Dieter Schulz, La Trobe University 4.03: Responses to Audit Outcomes and Disclosures Auditing - 1.8 CH Moderator: Kimberly Walker, University of Wisconsin– Madison Defensive Communication and Personal Pronouns in Internal Control Disclosure Yao Yu, University of Massachusetts Amherst Matthew Wayne Starliper, Texas A&M University– Corpus Christi Discussant: Ashley Austin, University of Richmond Do Professional Evaluators Give Auditors Credit for Accurate Fraud Risk Assessment? Kamber Vittori Hetrick, Northeastern University Mark Peecher, University of Illinois at Urbana- Champaign Andrew Buthod Reffett, Miami University Aaron F. Zimbelman, University of South Carolina Discussant: Robin Rae Radtke, Clemson University The Joint Effect of Linguistic Features of Audit Committee Report, Audit Committee Compensation, and Executive Compensation on Investor Judgment Yao Yu, University of Massachusetts Amherst Hun Tong Tan, Nanyang Technological University Tu Xu, University of Hawaii at Manoa Discussant: Dan Rimkus, The University of Texas at Austin

3:00 pm–3:30 pm	Break

3:30 pm–5:00 pm	Concurrent Sessions 5.01: Auditor-Client Interactions Auditing - 1.8 CH Moderator: Aubrey Whitfield, University of Massachusetts Amherst Do Prosocial Activities Influence Auditor-Client Negotiations? An Experimental Assessment Jeremy Douthit, The University of Arizona Steven J. Kachelmeier, The University of Texas at Austin Ben W. Van Landuyt, The University of Arizona Discussant: Lori Shefchik Bhaskar, Indiana University Bloomington Interactive Auditor-Client Negotiations: Investigating the Roles of Blame and Conservatism Richard Hatfield, The University of Alabama Curtis Mullis, Georgia State University Ken T. Trotman, UNSW Sydney Discussant: Bright (Yue) Hong, The University of Iowa An Exploration of Interactions between Staff Auditors and Their Clients Melissa Carlisle, Case Western Reserve University Christine Gimbar, DePaul University James Gregory Jenkins, Auburn University Discussant: Justin Leiby, University of Illinois 5.02: Dark Triad in Accounting Auditing - 1.8 CH Moderator: Carissa L. Malone, Virginia Polytechnic Institute and State University The Effect of Pay Transparency on Narcissists: Can Personality Type Predict Reciprocity? Lisa LaViers, Tulane University Discussant: Carissa L. Malone, Virginia Polytechnic Institute and State University The Effect of Dark Triad, Social Projection, and Moral Identity on Auditor Judgments and Actions Kristen Steury, University of South Carolina Chad Matthew Stefaniak, University of South Carolina Discussant: William N. Dilla, Iowa State University The Effects of Auditor Narcissism and Perceptions of Client Agentic and Communal Traits on Judgments of Financial Fraud Risk Eric N. Johnson, University of Wyoming D. Jordan Lowe, Arizona State University Philip M. J. Reckers, Arizona State University Discussant: Amy Donnelly, Clemson University 5.03: Penalties for Misreporting Accounting - 1.8 CH Moderator: Ryan David Sommerfeldt, University of Illinois at Urbana-Champaign The Impact of Juror Knowledge of Deductibility and Defendants’ Tax Rates on Punitive Damages Awards: Experimental Evidence Bryan Church, Georgia Institute of Technology Lucien Dhooge, Georgia Institute of Technology Karie Davis-Nozemack, Georgia Institute of Technology Shankar Venkataraman, Bentley University Discussant: Xinyu Zhang, Cornell University Can Management Reduce Legal Liability for Greenwashing with Independent Assurance? Jonathan H. Grenier, Miami University Wioleta Celina Olczak, Marquette University Robin W. Roberts, University of Central Florida Discussant: Ryan David Sommerfeldt, University of Illinois at Urbana-Champaign Understanding and Mitigating Misreporting in Nonprofits: The Joint Effects of Manager Pay Level and Nonprofit Penalty Xinyu Zhang, Cornell University Eric W. Chan, The University of Texas at Austin Discussant: Shankar Venkataraman, Bentley University

Note: The CPE Fields of Study curriculum is divided into twenty 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. 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.nasbaregistry.org

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747