Program | American Accounting Association

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Thursday, October 1, 2020 - ABO Doctoral Consortium

3:00 pm – 6:00 pm ET	Doctoral Consortium Personal Development - 2.4 CH

3:00 pm – 3:10 pm ET	Welcome and Introduction Donna Bobek Schmitt, University of South Carolina

3:10 pm – 3:45 pm ET	Research Methods for the 2020’s Ryan Guggenmos, Cornell University

3:45 pm – 3:50 pm ET	Short Break

3:50 pm – 4:25 pm ET	Panel on Writing Reviews and Responding to Review Comments Donna Bobek Schmitt, University of South Carolina Anne Magro, George Mason University Rick Hatfield, The University of Alabama Tim Brown, University of South Carolina

4:25 pm – 4:30 pm ET	Short Break

4:30 pm – 5:05 pm ET+	Session I: Panel on Navigating Ph.D. Program (1st, 2nd and 3rd year students) Personal Stories of Success and Perseverance Kazeem Akinyele, University of Wisconsin–Oshkosh Erin Hawkins, Clemson University Paul Black, Auburn University Session 2: Panel on Job Market (4th–5th year students) The Good, The Bad, The Ugly of a Visiting Position Ethan LaMothe, University of Central Florida How Not to Let a Down Job Market Define Your Career Rick Hatfield, The University of Alabama Word on the Street and Tips for a Zoom Interview Diana Falsetta, University of Miami

5:05 pm – 5:10 pm ET	Short Break

5:10 pm – 5:50 pm ET	Small Breakout Sessions - "Happy Hour, Networking, and your Burning Questions Answered!"

5:50 pm – 6:00 pm ET	Closing Remarks Donna Bobek Schmitt, University of South Carolina

Friday, October 2, 2020 - ABO Research Conference
10:00 am - 10:15 am ET	Welcome Robin Radtke, ABO President Lorenzo Patelli, ABO Research Conference Program Chair



10:15 am - 11:45 am ET	Accounting and the New Normal: Remote Auditing, Prepopulated Tax Returns, and Algorithms Accounting - 1.8 CH Moderator: Lorenzo Patelli, University of Denver Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments Sudip Bhattacharjee, Virginia Polytechnic Institute and State University Sean Hillison, Virginia Polytechnic Institute and State University Carissa L. Malone, Virginia Polytechnic Institute and State University Discussant: Jesse C. Robertson, University of North Texas Pre-Populated Tax Returns: Taxpayer Adoption and the Effect on Taxpayer Aggressiveness Jason Schwebke, University of Central Florida William Douglas Brink, Miami University Victoria Jane Hansen, The University of North Carolina at Wilmington Charles Kelliher, University of Central Florida Discussant: Mary Elizabeth Marshall, Louisiana Tech University Egocentrism, Human versus Algorithmic Information Processing, and Selection of Disclosure Medium Patrick Witz, University of Wyoming Discussant: Brian Joseph White, The University of Texas at Austin

11:45 am - 12:30 pm ET	Break

12:30 pm – 2:00 pm ET	Concurrent Sessions 1.01: Auditor Response to Managers’ Motives Auditing - 1.8 CH Moderator: Leah Diehl, The University of Alabama Does Voluntary Disclosure of Projected Financial Information Influence Auditors’ Evaluation of That Information? Kamber Vittori Hetrick, Northeastern University Sean Hillison, Virginia Polytechnic Institute and State University Discussant: Curtis Mullis, Georgia State University Explaining Away Intentional Misstatements: When are Management Excuses Most Effective? Erin L. Hamilton, University of Nevada, Las Vegas Jason L. Smith, University of Nevada, Las Vegas Discussant: Lisa M. Victoravich, University of Denver External, In-House Internal, and Outsourced Internal Auditor Responses to Earnings Management Benjamin Commerford, University of Kentucky Curtis Mullis, Georgia State University Chad Matthew Stefaniak, University of South Carolina Discussant: Cassandra Estep, Emory University 1.02: Attributes of Incentives Accounting - 1.8 CH Moderator: J. Matthew Sarji, Virginia Commonwealth University Does the Effect of Reward Frequency on Performance Depend on Reward Type? Andrew H. Newman, University of South Carolina Ivo D. Tafkov, Georgia State University Nathan Waddoups, University of Denver Grazia Xiong, University of South Carolina Discussant: Todd A. Thornock, University of Nebraska–Lincoln Measurement Diversity and Subjectivity in Incentive Contracts: A Field Study of Employee Perceptions, Feedback-Seeking Behavior, and Extrinsic Satisfaction Lorenzo Patelli, University of Denver Discussant: Tyler F. Thomas, University of Wisconsin–Madison The Effects of Managerial Discretion in Complex Performance Evaluation Settings: Experimental Evidence Markus C. Arnold, University of Bern Kai Alexander Bauch, University of Bern Discussant: Michael John Majerczyk, Georgia State University 1.03: Conservatism and Activism Accounting - 1.8 CH Moderator: Shannon Garavaglia, University Pittsburgh Accounting Conservatism as a Social Norm Jivas Chakravarthy, The University of Texas at Arlington Timothy W. Shields, Chapman University Discussant: Jonathan Kugel, Georgia Institute of Technology CEO (In)Activism and Investor Decisions Michael Thomas Durney, The University of Iowa Joseph Johnson, University of Central Florida Roshan Sinha, Indiana University Bloomington Donald R. Young, Indiana University Discussant: Ling L. Harris, University of Nebraska-Lincoln Complexity as a Proxy for Risk when Evaluating Derivative Securities Michael Thomas Durney, University of Iowa Robert Libby, Cornell University Felipe Bastos Gurgel Silva, University of Missouri Discussant: Ben W. Van Landuyt, The University of Arizona

2:00 pm - 2:30 pm ET	Break

2:30 pm – 4:00 pm ET	Concurrent Sessions 2.01: Auditor Advice, Skepticism, and Liability Auditing - 1.8 CH Moderator: Emily Kathryn Hornok, Baylor University Favorable PCAOB Inspections and Auditor Liability Jonathan H. Grenier, Miami University Jesse C. Robertson, University of North Texas Chad Allan Simon, Utah State University Jeremy Vinson, Clemson University Discussant: D. Jordan Lowe, Arizona State University Reexamining the Outcome Effect: Are Auditors Penalized for Exercising Professional Skepticism? Mary Elizabeth Marshall, Louisiana Tech University Curtis Mullis, Georgia State University Kristen Kelli Saunders, University of Nebraska–Lincoln Chad Matthew Stefaniak, University of South Carolina Discussant: Carissa L. Malone, Virginia Polytechnic Institute and State University Rejected but Not Dejected: The Effects of Gratitude and Ingroup Membership on Auditors’ Future Advice-Giving when Past Advice is Dismissed Tim D. Bauer, University of Waterloo Tim Brown, University of South Carolina Discussant: Justin Leiby, University of Illinois at Urbana-Champaign 2.02: Sustainability and Pay Transparency Accounting - 1.8 CH Moderator: Kazeem Olalekan Akinyele, University of Wisconsin–Oshkosh What Are You Hiding? The Strategic Use of Pay Secrecy and its Effects on Managerial Honesty Conor Brown, University of Pittsburgh Discussant: Karl Schuhmacher, Emory University The Interaction of Cognitive Frame and Performance Measurement Scope on Managers’ Selection of Sustainable Suppliers Nadra Pencle, Ball State University Discussant: Jongwoon Choi, University of Wisconsin–Madison When Does Pay Transparency Increase or Decrease Employ ee Motivation? The Role of Pay Dispersion and Relative Performance Information Robert Andreas Grasser, University of South Carolina Andrew H. Newman, University of South Carolina Grazia Xiong, University of South Carolina Discussant: Conor Brown, University of Pittsburgh 2.03: Comparability of Financial Statements Accounting - 1.8 CH Moderator: Erin L. Hamilton, University of Nevada, Las Vegas Can Enhanced Segment Comparability Reduce Firm Value? The Moderating Role of Competitor Orientation and Segment-Specific Information Chezham Leon Sealy, The University of Alabama Ying Wang, University of Massachusetts Amherst Yao Yu, University of Massachusetts Amherst Discussant: Fangjun Xiao, San Jose State University Constructive Obligations and Past Practice Cassie A. Mongold, The University of Texas Brian Joseph White, The University of Texas at Austin Shannon Garavaglia, University of Pittsburgh Discussant: Roshan Sinha, Indiana University Bloomington What’s in a Name? Investors’ Reactions to Non-GAAP Labels Shannon Garavaglia, University of Pittsburgh Discussant: Michael Thomas Durney, The University of Iowa

4:00 pm - 4:30 pm ET	Break

4:30 pm – 6:00 pm ET	Concurrent Sessions 3.01: Work Environments for Auditors and Whistleblowers Auditing - 1.8 CH Moderator: Sean Hillison, Virginia Polytechnic Institute and State University A Multi-Method Study of the Effects of Eliminating Time Entry on Audit Timeliness and Related Auditor and Client Perceptions Erin Michelle Hawkins, Clemson University Andrew H. Newman, University of South Carolina Jesse C. Robertson, University of North Texas Chad Matthew Stefaniak, University of South Carolina Jeremy Vinson, Clemson University Discussant: Scott Jackson, University of Massachusetts Amherst Workplace Aggression Initiated by Clients Against Accounting Professionals Tim D. Bauer, University of Waterloo Sean Hillison, Virginia Polytechnic Institute and State University Ala Mokhtar, University of Waterloo Discussant: Dan Rimkus, The University of Texas at Austin The Negative Effects of Whistleblowing Rewards and Protecting the Identity of the Whistleblower on Subsequent Cooperation Ryan David Sommerfeldt, University of Illinois at Urbana-Champaign Discussant: Linda Thorne, York University 3.02: Budgeting Accounting - 1.8 CH Moderator: Alisa Gabrielle Brink, Virginia Commonwealth University Exploring Contagion in Budgetary Misreporting Jeremy Lill, The University of Kansas Michael John Majerczyk, Georgia State University Ke Xu, Georgia State University Discussant: Jeremy Douthit, The University of Arizona Ration Now or Ration Later: Endogenous Contractual Choice in Participative Budgeting Steven T. Schwartz, SUNY-Binghamton Richard A. Young, The Ohio State University Jing Liu, Chapman University Discussant: Suyun (Sue) Wu, Georgia Institute of Technology Friendships Matter: The Behavioral Effects of Social Distance and Residual Claim Distribution on Budget Reporting in Hierarchical Organizations Jason Kuang, Georgia Institute of Technology Michael John Majerczyk, Georgia State University Di Yang, UNSW Sydney Discussant: Eric W. Chan, The University of Texas at Austin 3.03: Tax Research Taxes - 1.8 CH Moderator: Robin Rae Radtke, Clemson University Tax Evasion Punishment and Observers’ Tax Compliance: An Experimental Investigation Tisha King, Wilfrid Laurier University Jonathan Farrar, Wilfrid Laurier University Discussant: Robin Rae Radtke, Clemson University Multiple Concurrent Framing Effects: Evidence from a Risky Tax Decision Ethan G. LaMothe, University of Central Florida Discussant: Jonathan Farrar, Wilfrid Laurier University Investigating the Effect of Service Messages on Noncompliant Taxpayers’ Reactions to Declining Audit Effectiveness Nina Collum, Louisiana Tech University Nancy-Susan Jurney, Oklahoma City University Mary Elizabeth Marshall, Louisiana Tech University Discussant: Tisha King, Wilfrid Laurier University


Saturday, October 3, 2020 - ABO Research Conference

10:00 am – 11:30 am ET	Concurrent Sessions 4.01: Auditor Characteristics Auditing - 1.8 CH Moderator: Kathryn Holmstrom, Georgia Institute of Technology Machiavellian Traits as a Signal of Bad Seeds or Opportunists Dereck D. Barr-Pulliam, University of Louisville Stephani A. Mason, DePaul University Leah Elena Muriel, Oklahoma State University Discussant: Herman Van Brenk, Nyenrode Business University Does Higher Status Make Client Personnel More Cooperative with Staff Auditors? Dan Rimkus, The University of Texas at Austin Discussant: Tim D. Bauer, University of Waterloo The Effects of Self-Esteem and Perspective-Taking on Judgment and Decision-Making in Group Audits Ayla Borkus, KroeseWevers Hielke de Boer, De Nederlandsche Bank Herman van Brenk, Nyenrode Business University Niels van Nieuw Amerongen, Nyenrode Business University Discussant: Chad Matthew Stefaniak, University of South Carolina 4.02: Employee Responses to Incentives Accounting - 1.8 CH Moderator: Kelsey Kay Dworkis, University of Denver Rethinking Positive versus Negative Reciprocity: Father Time Weighs In Jordan Samet, University of Illinois at Urbana-Champaign Karl Schuhmacher, Emory University Kristy L. Towry, Emory University Jacob Theodore Zureich, Emory University Discussant: Jeremy Lill, The University of Kansas The Joint Effects of a Manager’s Level of Narcissism and Incentive Scheme on Employee Effort Miriam Kristina Maske, University of Bundeswehr Munich Matthias Sohn, European University Viadrina Bernhard Hirsch, University of Bundeswehr Munich Discussant: Jason Kuang, Georgia Institute of Technology When Does Employee Giving Spill Over into Subsequent Ethics? The Role of the Organization of the Employee Giving Program Eddy Cardinaels, Tilburg University and KU Leuven Qinnan Ruan, Tilburg University Huaxiang Yin, Nanyang Technological University Discussant: Alisa Gabrielle Brink, Virginia Commonwealth University

11:30 am - 12:30 pm ET	Break

12:30 pm – 1:00 pm ET	Award Presentations


1:00 pm – 2:30 pm ET	Concurrent Sessions 5.01: Auditing Standards and Rules Auditing - 1.8 CH Moderator: Sebastian Stirnkorb, Erasmus University The Influence of Sustainability Assurance Report Level and Format on Nonprofessional Investors’ Judgments William N. Dilla, Iowa State University Diane J. Janvrin, Iowa State University Jon D. Perkins, Iowa State University Robyn L. Raschke, University of Nevada, Las Vegas Discussant: Chad Allan Simon, Utah State University The Sound of Silence: What Does a Standard Unqualified Audit Opinion Mean Under ASC 205-40? Joel Owens, Portland State University Kristen Kelli Saunders, University of Nebraska–Lincoln Samantha Tara Schachner, University of Nebraska–Lincoln Todd A. Thornock, University of Nebraska–Lincoln Discussant: Sebastian Stirnkorb, Erasmus University Attempts to Leverage Engagement Partner Identities in Audit Litigation and the Effectiveness of a Show-and-Tell Defense. Erin Burrell Nickell, Stetson University Lisa M. Victoravich, University of Denver D. Jordan Lowe, Arizona State University Discussant: Jonathan H. Grenier, Miami University 5.02: Incentives and Creativity Accounting - 1.8 CH Moderator: Ryan David Sommerfeldt, University of Illinois at Urbana-Champaign Creative Capacity, Multidimensional Incentives, and Creative Performance Ajanee Ranasinghe, The University of Melbourne Discussant: Kelsey Kirbyson, Wilfrid Laurier University Cheer Up: The Effect of Mood and Performance-Dependent Incentives on Creativity Alisa Gabrielle Brink, Virginia Commonwealth University Bernhard E. Reichert, Virginia Commonwealth University J. Matthew Sarji, Virginia Commonwealth University Discussant: Jordan Samet, University of Illinois at Urbana-Champaign Self-Serving Biases in Team Member Communication: The Effects of Voluntary Communication and Explanation Leslie Berger, Wilfrid Laurier University Lan Guo, Wilfrid Laurier University Kelsey Kirbyson, Wilfrid Laurier University Christopher Wong, University of Waterloo Discussant: Ivo D. Tafkov, Georgia State University

2:30 pm - 3:00 pm ET	Break

3:00 pm – 4:30 pm ET	Concurrent Sessions 6.01: Technology in Auditing Auditing - 1.8 CH Moderator: Kamber Vittori Hetrick, Northeastern University A Blockchain Halo? Client Adoption of Disruptive Technology and the Biasing Effects on Auditor Judgment Ashley Austin, University of Richmond Tyler Williams, Bentley University Discussant: Kamber Vittori Hetrick, Northeastern University Audit Data Analytics and Jurors’ Assessments of Auditor Negligence: The Effects of Follow-Up Procedures and the Lack of a Standard Peter Kipp, University of North Texas Renee Olvera, Texas Christian University Jesse C. Robertson, University of North Texas Jeremy Vinson, Clemson University Discussant: William N. Dilla, Iowa State University The Impact of Data Analytic Sophistication and Supervisor Preference on the Evaluation of Complex Estimates Steve Perreault, Providence College Jared Koreff, Trinity University Discussant: Kathryn Holmstrom, Georgia Institute of Technology 6.02: Career Concerns: Evaluations, Promotions, and Guilt Accounting - 1.8 CH Moderator: Yunshil Cha, University of New Hampshire How Opportunity to Rationalize Misreporting Affects Business Unit Controllers’ Feelings of Guilt Janina Hornbach, Uppsala University Discussant: Wenqian Hu, Georgia Institute of Technology Candidate Selection in Business Units: Be the Best or Surround Yourself with the Best? Jeremy Lill, The University of Kansas Michael John Majerczyk, Georgia State University Ivo D. Tafkov, Georgia State University Discussant: Wioleta Celina Olczak, Marquette University Subjective Evaluation of Professional Employees: Work-Day Duration as a Heuristic to Evaluate Output Sara Wick, Wilfrid Laurier University Discussant: Nathan Waddoups, University of Denver 6.03: Verbal and Earnings Manipulations Accounting - 1.8 CH Moderator: Scott Emett, Arizona State University Firm Managers’ Fair Value Estimates In Light of an Impending Audit Lisa Koonce, The University of Texas at Austin Ben W. Van Landuyt, The University of Arizona Discussant: Jessen L. Hobson, University of Illinois at Urbana-Champaign Managing Earnings to Appear Truthful: The Effect of Public Scrutiny on Exactly Meeting a Threshold Jessen L. Hobson, University of Illinois at Urbana-Champaign Sebastian Stirnkorb, Erasmus University Discussant: Jivas Chakravarthy, The University of Texas at Arlington The Joint Effect of Strategic Temporal Immediacy and Communication Mode on Investor Judgment Scott Jackson, University of Massachusetts Amherst M. David Piercey, University of Massachusetts Amherst Ying Wang, University of Massachusetts Amherst Discussant: Patrick Witz, University of Wyoming

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 Internet Based

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