Program | American Accounting Association

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Thursday, October 7, 2021 - Doctoral Consortium

5:00 pm - 7:00pm	Reception for ABO Doctoral Consortium Participants

Friday, October 8th, 2021 - Doctoral Consortium

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

8:00 am - 8:50 am	Theory Testing and Process Evidence in Accounting Experiments Accounting - 1.0 CH Speaker: Lisa Koonce, The University of Texas at Austin

8:50 am - 9:05 am	Break

9:05 am - 9:55 am	Generating Research Ideas and Starting a Project Accounting - 1.0 CH Speakers: Rosh Sinha, Indiana University Donnie Young, Indiana University

9:55 am–10:10 am	Break

10:10 am - 11:00 am	Workshops: The Good, the Bad, and the Ugly Accounting - 1.0 CH Speakers: Cassandra Estep, Emory University Emily Griffith, University of Wisconsin–Madison

11:00 am - 11:10 am	Break

11:10 am - 12:00 pm	How to Keep Calm and Carry On Accounting - 1.0 CH Speakers: Eric Chan, The University of Texas at Austin Jeremy Lill, The University of Kansas

Friday, October 8, 2021 - ABO Research Conference

12:00 pm–1:30 pm	Lunch with Panel on Challenges and Opportunities in Behavioral Accounting Research CPE - 1.0 CH Welcome and Introduction Scott Asay, President, Accounting, Behavior and Organizations Section Panelists: Travis Holt, Academic Fellow, KPMG Lisa Koonce, Deloitte Chair in Accounting, University of Texas at Austin Nick Seybert, Associate Professor, University of Maryland David Wood, Glenn D. Ardis Professor, Brigham Young University

1:45 pm - 3:15 pm	Concurrent Sessions 1.01: Technology-Related Litigation Judgments Accounting - 1.8 CH Moderator: Truman Rowley, University of Georgia The Ticking Time Bomb: Population Testing and Jurors’ Assessments of Auditor Negligence Blake Holman, University of Kentucky Jenny Ulla, University of Nevada, Las Vegas Jonathan H. Grenier, Miami University D. Jordan Lowe, Arizona State University Discussant: Aaron Saiewitz, University of Nevada, Las Vegas When Does Reliance on Technology Elevate Auditor Liability? Ann Backof, University of Virginia Jonathan H. Grenier, Miami University Jason T. Rasso, University of South Carolina Discussant: Patrick J. Hurley, Northeastern University Disclosure Timeliness and Jurors’ Liability Assessments: The Impact of Delayed Cybersecurity Disclosures and Management Justifications Patricia Navarro, University of Nevada, Las Vegas Steve G. Sutton, Norwegian School of Economics Discussant: Cassie Mongold, The University of Texas at Austin 1.02: Disclosure Presentation Effects Accounting - 1.8 CH Moderator: Roshan Sinha, Indiana University Bloomington Emotion Suppression in Firm Disclosures Kristina Rennekamp, Cornell University Blake Steenhoven, Cornell University Brian White, The University of Texas at Austin Discussant: Leonardo Portugal Barcellos, Emory University The Effect of Disclosure Readability on Lending Decisions Lloyd Tanlu, Washington & Lee University David Shook, Washington & Lee University Discussant: Brad Kamrath, University of Washington Investor Judgments: Linking Dependent Measures to Constructs H. Scott Asay, The University of Iowa Jeffrey Hales, The University of Texas at Austin Cory Hinds, The University of Iowa Katarzyna K. Rupar, Georgia Institute of Technology Discussant: Rosh Sinha, Indiana University 1.03: Organizational Values and Contract Framing Accounting - 1.8 CH Moderator: Ted (Seung Kyo) Ahn, University of Wisconsin–Madison Because I Care: The Effect of Superiors’ Value Congruence and Compensation Scheme on Target Setting in Social Mission Organizations Wioleta (Violet) Olczak, Marquette University Tyler F. Thomas, University of Wisconsin–Madison Dimitri Yatsenko, University of Wisconsin–Whitewater Discussant: Alisa Brink, Virginia Commonwealth University Fit for Purpose: The Effect of Informal Control Communication Style and Contract Frames on Employee Goal Alignment Jeffrey Hales, The University of Texas at Austin Wenqian Hu, Georgia Institute of Technology Jordan Samet, University of Illinois at Urbana-Champaign Discussant: Ryan Sommerfeldt, Washington State University To Give Up or Not to Give Up: The Effect of Contract Frame and Target Difficulty on Effort Provision and Performance Rachel Martin, Utah State University Tyler F. Thomas, University of Wisconsin–Madison Dimitri Yatsenko, University of Wisconsin–Whitewater Discussant: Dan Way, Clemson University 1.04: Social Interactions across Firm Hierarchies Accounting - 1.8 CH Moderator: Bret Sheeley, University of Nebraska–Lincoln Tend to One’s Own House: The Effect of Firm CSR on Employee Effort Zhiping Mao, The University of Arizona Jeremy Douthit, The University of Arizona Patrick Ryan Martin, University of Pittsburgh Discussant: Jeremy Lill, The University of Kansas The Behavioral Effects of Remote Work on Budget Reporting under Managers’ Approval Authority in Hierarchical Organizations Heba Y. M. Abdel-Rahim, The University of Toledo Jason Kuang, Georgia Institute of Technology Jeremy Lill, The University of Kansas Discussant: Eric W. Chan, The University of Texas at Austin

3:15 pm - 3:45 pm	Break

3:45 pm - 5:15 pm	Concurrent Sessions 2.01: The Audit Production Process Auditing - 1.8 CH Moderator: Jenny Ulla, University of Nevada, Las Vegas Improving Auditors’ Review of Inconsistent Audit Evidence Jacqueline S. Hammersley, University of Georgia Justin Leiby, University of Illinois at Urbana-Champaign Christy S. (Christy) Nielson, The University of Mississippi Discussant: Cory Hinds, The University of Iowa Power and the Audit Senior Associate Emily Blum, Texas A&M University Kris Hoang, The University of Alabama Kyrre Kjellevold, Norwegian School of Economics Discussant: Mandy Ellison, The University of Texas at Austin 2.02: Reporting Accuracy: Causes and Consequences Accounting - 1.8 CH Moderator: Cassie Mongold, The University of Texas at Austin How Financial Statement Restatements and Voluntary Product Certifications Influence Consumer Purchasing Intentions Clark J. Hampton, University of South Carolina Adi Masli, The University of Kansas Chad Stefaniak, University of South Carolina Discussant: Blake Steenhoven, Cornell University The Effect of Uncertainty about Future Accounting Standards on Financial Reporting Quality Ben Van Landuyt, The University of Arizona Brian White, The University of Texas at Austin Discussant: Michael Durney, The University of Iowa 2.03: Decision Making in the Presence of Ambiguity and Uncontrollable Events Accounting - 1.8 CH Moderator: Zhiping Mao, The University of Arizona It’s Not Always Black and White—Identifying Managers Who Perceive and Use Ambiguity in Accounting to Their Advantage Valerie Chambers, Weber State University Philip M. J. (Phil) Reckers, Arizona State University Stacey M. Whitecotton, Arizona State University Discussant: Jonathan Kugel, Christopher Newport University Performance Effects of Insulating and Non-Insulating Cost Allocations Jason Brown, Indiana University Bloomington Geoff B. Sprinkle, Indiana University Bloomington Dan Way, Clemson University Discussant: Suyun (Sue) Wu, Georgia Institute of Technology When Less is More: The Effect of Decision Rights and Performance-Dependent Incentives on Creativity Alisa Gabrielle Brink, Virginia Commonwealth University Erin Masters, Northern Kentucky University Bernhard E. Reichert, Virginia Commonwealth University J. Matthew Sarji, Virginia Commonwealth University Discussant: Wenqian Hu, Georgia Institute of Technology 2.04: Stakeholder Response to Tax and Technology Interventions Accounting - 1.8 CH Moderator: Leah Morgan Diehl, The University of Alabama Show or Tell? An Experimental Investigation of the Effects of Salience and Informational Justice on Taxpayer Judgments Jason Schwebke, Texas Tech University Discussant: Davidson Gillette, The University of Alabama The Effects of ISO 27001 Certificate and CSR Performance on Investors’ Responses to Cybersecurity Breaches Fengchun Tang, Virginia Commonwealth University Ling Yang, New Jersey City University Discussant: Scott C. Jackson, The University of South Dakota The Examination of Entrepreneurial Investment Tax Credits: Angel versus Crowdfunding Investing Laura R. Barthel, Eastern Kentucky University Jennifer Kahle Schafer, Kennesaw State University Diana Falsetta, University of Miami Discussant: Ethan LaMothe, University of Central Florida

5:30 pm - 6:30 pm	Reception Dinner on Your Own


Saturday, October 9, 2021 - ABO Research Conference

7:30 am - 8:15 am	Breakfast

8:30 am - 10:00 am	Picks of the 2021 ABO Coordinators Accounting - 1.8 CH Moderator: Scott Emett, Arizona State University Control Issues: How Providing Input Affects Auditors’ Reliance on Artificial Intelligence Benjamin Commerford, University of Kentucky Aasmund Eilifsen, Norwegian School of Economics Richard Hatfield, The University of Alabama Kathryn Holmstrom, Iowa State University Finn Kinserdal, Norwegian School of Economics Discussant: Emily Griffith, University of Wisconsin–Madison Behind Closed Doors: An Investigation of Investor Relations Officer Disclosures in Private Meetings with Investors H. Scott Asay, The University of Iowa Shana Clor-Proell, Texas Christian University Michael Durney, The University of Iowa Discussant: Ben W. Van Landuyt, The University of Arizona The Lost Productivity: An Experimental Investigation of Human versus Algorithm-Based Discretion in Incomplete Contracts Wenqian Hu, Georgia Institute of Technology Discussant: Jeremiah Bentley, University of Massachusetts Amherst

10:00 am - 10:30 am	Break

10:30 am - 12:00 pm	Concurrent Sessions 3.01: Auditor Independence Accounting - 1.8 CH Moderator: Christy S. Nielson, The University of Mississippi Audit Firm Tenure and Nonprofessional Investors’ Perceptions of Entitativity and Independence Impairment: The Mitigating Effect of Partner Rotation Disclosure Sarah Judge, Indiana University Brian Matthew Goodson, Clemson University Chad Stefaniak, University of South Carolina Discussant: Julia Ariel-Rohr, University of Wisconsin- Madison Bridging Social Mismatches: Understanding Alumni Affiliation’s Effects on Auditor Evidence Colletion Christine Earley, Providence College Stephen Kuselias, Providence College Nikki MacKenzie, Georgia Institute of Technology Discussant: Aaron F. Zimbelman, University of South Carolina The Effects of Auditor Tenure and Predictability of The Client’s Information Environment on Auditor Estimates John Bentley, The University of Mississippi Kendall O. Bowlin, The University of Mississippi Jeremy B. Griffin, The University of Mississippi Emily Hornok, Baylor University Discussant: Christy S. Nielson, The University of Mississippi 3.02: Investor Response to Gender and Technology Accounting - 1.8 CH Moderator: Mandy Ellison, The University of Texas at Austin Are Investment Decisions Suboptimal When AI is the Source of Financial Information? Tom Downen, The University of North Carolina at Wilmington Sarah Kim, National Cheng Kung University Lorraine S. Lee, The University of North Carolina at Wilmington Discussant: Conner Blake, University of Massachusetts Amherst CEO Gender and Responses to Shareholder Activism Scott C. Jackson, The University of South Dakota Blake Steenhoven, Cornell University Kristina Rennekamp, Cornell University Discussant: Samantha Seto, University of Washington The Role of Gender Stereotypes in the Humanization of Robo-Advisors Stacey M. Whitecotton, Arizona State University Janet Samuels, Arizona State University Erin Jordan, Arizona State University Discussant: Patricia Navarro, University of Nevada, Las Vegas 3.03: Pay Increases and Promotions Accounting - 1.8 CH Moderator: Ryan David Sommerfeldt, Washington State University How Does Basing a Pay Increase on a Firm-Level Performance Measure Affect Employee Pay Satisfaction? A Value Chain Perspective Robert Andreas Grasser, University of South Carolina Patrick Ryan Martin, University of Pittsburgh Bryan Stikeleather, University of South Carolina Discussant: Sohee Kim, University of Kentucky How Unbundling the Timing of a Pay Increase Affects Employee Effort Chad Stefaniak, University of South Carolina Bryan Stikeleather, University of South Carolina Nathan Waddoups, University of Denver Discussant: Ted (Seung Kyo) Ahn, University of Wisconsin–Madison Promote Internally or Hire Externally? The Role of Trust, Reciprocity, and Performance Measurement Precision Eric W. Chan, The University of Texas at Austin Jeremy Lill, The University of Kansas Victor Maas, University of Amsterdam Discussant: Grazia Xiong, University of South Carolina

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


1:30 pm - 3:00 pm	Concurrent Sessions 4.01: Professional Skepticism in Auditing Auditing - 1.8 CH Moderator: Emily Hornok, Baylor University An Experimental Examination of Auditor Work Ownership and Skepticism in a Collaborative Audit Setting Christopher Pearson, University of Kentucky Discussant: Erin L. Hamilton, University of Nevada, Las Vegas Resisting Management Influence: Auditor Characteristics that Inhibit Motivated Reasoning Brent A. Garza, Texas A&M University Brian C. Fitzgerald, Northeastern University Kecia Williams Smith, North Carolina Agricultural and Technical State University Discussant: Amanda Carlson, University of Wisconsin–Madison 4.02: Audit and Advisory Effects on Investors and Managers Auditing - 1.8 CH Moderator: Anish Shankar Menon, Georgia Institute of Technology More than Just a Name: The Impact of a Star-Quality Rating System for Audit Partners on Investor Decision Making Erin Nickell, Stetson University Tyler Williams, Bentley University Jared A. Eutsler, University of North Texas Discussant: Jason T. Rasso, University of South Carolina The Impact of Auditor Behavior and Audit Committee Questioning on NonGAAP Reporting Decisions Sudip Bhattacharjee, Virginia Polytechnic Institute and State University Kevin Hale, The University of North Carolina at Wilmington Discussant: Donald R. Young, Indiana University 4.03: Social Ties, Team Identity, and Political Bias Accounting - 1.8 CH Moderator: Nathan Mecham, University of Pittsburgh I Thought We Were Friends! The Effects of Social Connections and Clarity of the Bonus Determination Criteria on Subordinates’ Compensation Joanna L. Ho, University of California, Irvine Cody Lu, University of Massachusetts Amherst Anne Wu, National Chengchi University Discussant: Aishwarrya Deore, Michigan State University Professionally Skeptical Yet Politically Susceptible: Variance Explanations Are Less Believable When Provided by Political Opponents Elena Klevsky, The University of Tampa Robert P. Mocadlo, University of North Dakota Robert Rankin, Texas A&M University–Commerce Discussant: Jordan Samet, University of Illinois at Urbana-Champaign Team Identity and Transactive Memory in Strategic Performance Measurement System Design Aishwarrya Deore, Michigan State University Ranjani Krishnan, Michigan State University Xue Yang, Michigan State University Discussant: Robin Walker, Oklahoma City University

3:00 pm - 3:30 pm	Break

3:30 pm - 5:00 pm	Concurrent Sessions 5.01: Audit Regulation and Inspection Auditing - 1.8 CH Moderator: Juliana Kralik, University of South Florida Auditors’ Reaction to Feedback from PCAOB Inspections Veena Looknanan Brown, University of Wisconsin–Milwaukee Denise Hanes Downey, Villanova University Amy C. Tegeler, University of Wisconsin–Milwaukee Discussant: Alex Johanns, University of Illinois at Urbana-Champaign How Do Reward versus Penalty Framed Incentives Affect Auditor Judgments and Actions in Diagnostic Tasks? Yue Hong, DePaul University Timothy W. Shields, Chapman University Discussant: Carissa L Malone, Virginia Polytechnic Institute and State University 5.02: Process Accountability and Task Feedback Accounting - 1.8 CH Moderator: Lisa LaViers, Tulane University Knowledge Sharing: The Spillover Effects of Process versus Outcome Accountability Suyun (Sue) Wu, Georgia Institute of Technology Discussant: Zhiping Mao, The University of Arizona Taking the Blinders Off: The Behavioral Effects of Process versus Goal-Oriented Accountability on Managerial Decision Quality Ziyang Li, Sichuan University Xiqiong He, Southwestern University of Finance and Economics Jordan Samet, University of Illinois at Urbana-Champaign Jason Kuang, Georgia Institute of Technology Discussant: Nathan Waddoups, University of Denver Jack of All Trades or Master of One? Feedback and Employee Choice in a Multitask Environment Alice Muncy, Baylor University Discussant: Todd A. Thornock, University of Nebraska–Lincoln

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

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

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