Program | American Accounting Association

Click here to Access Program PDF and Abstracts

Thursday, May 12, 2022

1:00 pm–2:50 pm	Doctoral Student Faculty Interchange I Accounting - 2.2 CH Moderator: Amal A. Said, Northern Kentucky University PCAOB Inspections, Knowledge Diffusion, and Corporate Tax Planning Effectiveness Tyler Kleppe, University of Kentucky James J. Blann, University of Arkansas Nathan Chad Goldman, North Carolina State University Discussant: Topcue Lee, University of Florida Using Prosocial Rewards and Cash Rewards in Whistleblower Programs as Detective and Deterrent Controls Jacob Lennard, University of Central Florida Khim Kelly, University of Central Florida Yu Tian, University of Central Florida Discussant: Mi Zhou, Virginia Commonwealth University Deferred Compensation in Nonprofit Organizations: A Path to Financial Stability Linda M. Parsons, The University of Alabama Laurie Corradino, Colorado State University–Pueblo Discussant: S. M. Mahamudal Islam, Florida International University Contagion Effects of CEO Turnover: Evidence from Firm-CEO Mismatches Maya A. Thevenot, Florida Atlantic University Rosemond Desir, Florida Atlantic University Scott E. Seavey, Florida Atlantic University Discussant: Kyle A. Smith, The University of Alabama

2:50 pm–3:15 pm	Break

3:15 pm–5:00 pm	Doctoral Student Faculty Interchange II Accounting - 2.0 CH Moderator: Amal A. Said, Northern Kentucky University When Are Earnings Managed and Under What Constraints? S. M. Mahamudal Islam, Florida International University Discussant: Tyler Kleppe, University of Kentucky Rise of Cost Stickiness: Experimental Evidence of the Effects of Decision Horizons and Incentive Contracts on Production Decisions Sohee Kim, University of Kentucky Discussant: Ethan G. LaMothe, University of Central Florida Effect of CSR on the Overall and Components of Firm-Specific Earnings Hanbing Xing, Florida Atlantic University JiangBo HuangFu, Florida Atlantic University Mark Kohlbeck, Florida Atlantic University Discussant: Ruby Lee, University of Florida Who Cares about Tables? MD&A Disclosure and Firm Performance Topcue Lee, University of Florida Fynn Gerken, University of Maastricht Discussant: Linda M. Parsons, The University of Alabama

Friday, May 13, 2022

8:00 am–6:30 pm	Table Top Displays

9:00 am–9:10 am	President's Welcome Speaker: Christine Jonick, University of North Georgia

9:10 am–10:00 am	Is Your Accounting Program Ready for a CPA Evolution? Accounting - 1.0 CH Speakers: Kimberly Swanson Church, Missouri State University Daniel J. Dustin, National Association of State Boards of Accountancy

10:00 am–10:30 am	Break

10:30 am–11:50 am	1.01: Insights into Integrating Data and Analytics Into the Curriculum Information Technology - 1.6 CH Holly Hawk, University of Georgia Joseph Krupka, Florida State University Jennifer Schneider, University of North Georgia 1.02: Post-COVID Pandemic Teaching Takeaways: The Keepers, Innovators, and Losers Personal Development - 1.6 CH Susan Galbreath, Lipscomb University 1.03: Earnings Management and Professional Judgment Accounting - 1.6 CH Moderator: Ying Gan, Erasmus University Customer Firms’ Earnings Management Mechanisms and Their Suppliers’ Trade Credit JiangBo HuangFu, Florida Atlantic University Maya A. Thevenot, Florida Atlantic University Hanbing Xing, Florida Atlantic University Discussant: Jiwon Nam, Florida Atlantic University Did Banks Exploit ASU 2016-13 Transition Guidance to Manage Their Earnings and Capital Ratios? Allison Kristina Beck, The University of Tampa Paul Beck, The University of Southern Mississippi Discussant: Julie Huang, University of Louisville Earnings Management around Reverse Stock Splits Yuan Shi, The Pennsylvania State University Great Valley Shrikant Jategaonkar, Southern Illinois University Edwardsville Xiaoxiao Song, Southern Illinois University Edwardsville Discussant: Allison Beck, University of Tampa Analysts’ Long-Term Forecasts and Real Earnings Management Linxiao Liu, University of West Georgia Wael Aguir, The University of Texas Rio Grande Valley Carroll Griffin, Georgia Gwinnett College Zhenfeng Liu, University of Michigan–Flint Discussant: Hong Kim Duong, Old Dominion University 1.04: Ethical Climate and Determinants Behavioral Ethics - 1.6 CH Moderator: Robert M. Wilbanks, Tennessee Tech University Windfall Federal Grants and Local Government Corruption Xiangpei Chen, Montana State University Angela K. Gore, The George Washington University Jennifer Spencer, The George Washington University James Wade, The George Washington University Discussant: John M. Trussel, The University of Tennessee Bad Barrel or Bad Apple: The Effect of Ethical Climate on the Likelihood of GAAP Violations Tianpei (Constance) Li, Florida Atlantic University Maya A. Thevenot, Florida Atlantic University Discussant: Jacob Lennard, University of Central Florida CEO Power and Lawsuit Likelihood Akhilesh Bajaj, The University of Tulsa Adrien Bouchet, The University of Tulsa Li Sun, The University of Tulsa Discussant: Ranier M. Robinson, Providence College 1.05: Accounting History and Research Accounting - 1.6 CH Moderator: Barbara S. White, University of West Florida The Annual Accounting Reports of a Railroad Empire (1916–1935): Information about Innovation, Accounting, Analytics, Financing, and Regulation L. Craig Foltin, Cleveland State University Gary J. Previts, Case Western Reserve University Dale L. Flesher, The University of Mississippi Discussant: John E. Simms, University of St. Thomas The History and Mysteries of the Public Accounting Firm of Barrow, Wade, and Guthrie & Co.(1883–1950) Tonya K. Flesher, The University of Mississippi Dale L. Flesher, The University of Mississippi Gary J. Previts, Case Western Reserve University Discussant: Ferhat Devrim Zengul, The University of Alabama at Birmingham Developing an Empirical and Reproducible Map of 95 Years of Accounting Literature (1926–2021): A Text Mining Study Ferhat Devrim Zengul, The University of Alabama at Birmingham Nurettin Oner, The University of Alabama at Birmingham Discussant: Charles D. Bailey, James Madison University Achieving Acceptable Response Rates in Behavioral Studies of Big-Four Accounting Firms Charles D. Bailey, James Madison University Thomas J. Phillips, Louisiana State University Discussant: Linda Quick, East Carolina University

12:00 pm–1:30 pm	Lunch Introduction: Joseph Krupka, Florida State University Going Forward at the AAA Speakers: Yvonne L. Hinson, American Accounting Association Karen K. Osterheld, American Accounting Association

1:40 pm–3:00 pm	Concurrent Sessions 2.01: Algorithmic Assessment of Accounting Formulas in Excel Information Technology - 1.6 CH Christine Jonick, University of North Georgia Ashraf Mady, University of North Georgia 2.02: Diversity, Equity, and Inclusion Courageous Conversations Forum Sponsored by the AAA-TLC Section Behavioral Ethics - 1.6 CH Susan R. Cockrell, Austin Peay State University Karen K. Osterheld, American Accounting Association Sandria S. Stephenson, Georgia College & State University 2.03: Management Accounting: Incentives and Evaluations Accounting - 1.6 CH Moderator: Ranier M. Robinson, Providence College The Effects of Bonus versus Penalty Incentives in a Laboratory Market Setting Lou X. Orchard, Clayton State University Discussant: Stefan Edlinger-Bach, The University of North Carolina at Chapel Hill Controllable Incentive Contracting for Ambidextrous Principal/Agent Relations Stefan Edlinger-Bach, The University of North Carolina at Chapel Hill Discussant: Nicholas J. Fessler, Western Kentucky University Does Evaluator Experience Mitigate the Bias of Likeability on Performance Evaluations? Michael Petersen, North Dakota State University Discussant: Hari Ramasubramanian, Frankfurt School of Finance & Management Group Identity and Voluntary Effort Nicholas J. Fessler, Western Kentucky University Chaoping Li, Skidmore College Pinky Rusli, Western Kentucky University Discussant: Michael Petersen, North Dakota State University Do Analysts and Investors Efficiently Respond to Managerial Linguistic Complexity on Conference Calls? Julie Huang, University of Louisville Brian J. Bushee, University of Pennsylvania Discussant. Ranier M. Robinson, Providence College 2.04: Teaching, Learning, and Curriculum Specialized Knowledge - 1.6 CH Moderator: Alex Yen, Stonehill College Breaking Down the Silos between the Introductory Financial Accounting and Corporate Finance Courses John Schatzel, Stonehill College Elif Sisli-Ciamarra, Stonehill College Alex Yen, Stonehill College Discussant: Ben Angelo, Ball State University Measuring Growth in Ethical Discernment among Upper-Level Accounting Students William Black, University of North Georgia Barbara S. White, University of West Florida Discussant: Sandria S. Stephenson, Georgia College & State University Re-Evaluating a Class Project in Light of CPA Evolution: An Action Research Project Marie E. Gioiosa, Iona College Cathryn M. Meegan, Jacksonville University Jill D’Aquila, Jacksonville University Discussant: Nicholas J. Fessler, Western Kentucky University Understanding the Effect of Accounting Students’ Preferred Learning Styles on Simulated Big Data: An Odds Ratio Analysis Sandria S. Stephenson, Georgia College & State University Discussant: Barbara S. White, University of West Florida 2.05: Operational Environment and Financial Decisions Accounting - 1.6 CH Moderator: TBD How Do Firms Learn? Evidence from Corporate Cash Holdings during the Covid-19 Pandemic Bishal BC, Grand Valley State University Thuy Simpson, Grand Valley State University Discussant: Robert M. Wilbanks, Tennessee Tech University Do Companies Alter Their Stock Repurchase Strategies in Response to the COVID-19 Pandemic Joanna Golden, The University of Memphis Zabihollah Rezaee, The University of Memphis Kenneth Zheng, University of Wyoming Discussant: Kristin Roland, Queens University of Charlotte Inventor CEOs in China Ying Gan, Erasmus University Rotterdam Jing Huang, Central University of Finance and Economics Donghui Li, Shenzhen University Zunxin Zheng, Shenzhen University Discussant: Bishal BC, Grand Valley State University The BP Oil Spill and Income Classification Shifting of Oil and Gas Companies Steve Garner, Tennessee Tech University Michael J. Lacina, University of Houston–Clear Lake Shanshan Pan, University of Houston–Clear Lake Discussant: Ying Gan, Erasmus University

3:00 pm–3:30 pm	Break

3:30 pm–4:50 pm	Concurrent Sessions 3.01: Preparing Students for the Future Workplace with Design Thinking and Technology Information Technology - 1.6 CH Markus Ahrens, St. Louis Community College, Meramec Cathy J. Scott, University of North Texas–Dallas 3.02: Intentionally Skipped 3.03: Social, Governance and Environmental Considerations Accounting - 1.6 CH Moderator: Bishal BC, Grand Valley State University Freedom of Information and Industrial Pollution Adriana S. Cordis, Winthrop University Po-Hsuan Hsu, National Tsing Hua University Jin Zhang, Monash University Discussant: TBD Annual Report Readability and Donations to Large Charities John M. Trussel, The University of Tennessee Philip Roundy, The University of Tennessee Discussant: Joseph Krupka, Florida State University 3.04: Financial Reporting: Analysts, Investors, and Creditors Accounting - 1.6 CH Moderator: Marie Gioiosa, Iona College Analyst Forecast Revision Consistency and Price Discovery: Evidence of Market Efficiency Lin Chen, Valparaiso University Dongfang Nie, The University of Texas of the Permian Basin Yuan Shi, The Pennsylvania State University Great Valley Discussant: Ben Angelo, Ball State University Rolling Back Dodd-Frank: Investors’ and Banks’ Responses to Financial Market Deregulation Ying Gan, Erasmus University Michael Erkens, Erasmus University Discussant: Julie Huang, University of Louisville Technological Innovation and Stock Returns: Skill versus Luck Ben Angelo, Ball State University Mitchell Johnston, University of Dayton Discussant: Ying Gan, Erasmus University 3.05: Doctoral Student Faculty Interchange III Accounting - 1.6 CH CH Moderator: Amal A. Said, Northern Kentucky University Do Images Provide Relevant Information to Investors? An Exploratory Study Mi Zhou, Virginia Commonwealth University Azi Ben-Rephael, Rutgers, The State University of New Jersey Joshua Ronen, New York University Tavy Ronen, Rutgers, The State University of New Jersey Discussant: Jacob Lennard, University of Central Florida Analysts’ Cash Flow Forecasts and Firms’ Information Environment: Evidence from Bid-Ask Spread Abhijit Barua, Florida International University Mengyu Ma, University of Central Arkansas Discussant: Yaxuan Li, Virginia Commonwealth University Gender Bias in How Individual Donors Respond to CEO Compensation Disclosures Kyle A. Smith, The University of Alabama Discussant: Maya A. Thevenot, Florida Atlantic University

5:30 pm–7:00 pm	Reception


Saturday, May 14, 2022
7:00 am–12:30 pm	Table Top Exhibits

7:30 am–8:00 am	Coffee with Table Top Exhibitors

8:00 am – 9:20 am	Concurrent Sessions 4.01: The Importance of Teaching Soft Skills in Accounting Classes Personal Development - 1.6 CH Timothy S. Creel, Lipscomb University Jeff Mankin, Lipscomb University 4.02: Let’s Go Algorithmic: Excel Tricks to Make Teaching Easier Information Technology - 1.6 CH Douglas Parker, Western Carolina University 4.03: Doctoral Student Faculty Interchange IV Accounting - 1.6 CH Moderator: Abhijit Barua, Florida International University Does Remote Work Set You Free? Khim Kelly, University of Central Florida Ethan G. LaMothe, University of Central Florida Lisa Renee Baudot, University of Central Florida Discussant: Sohee Kim, University of Kentucky Lenders’ Environmental Monitoring: Evidence from Environmental Covenants in Private Loan Contracts Ruby Lee, University of Florida Mark Zakota, University of Florida Discussant: Hanbing Xing, Florida Atlantic University Temporal Focus and Analyst Scrutiny: Evidence from Earnings Conference Calls Yaxuan Li, Virginia Commonwealth University Mi Zhou, Virginia Commonwealth University Discussant: Abhijit Barua, Florida International University 4.04: Auditing and Auditor Characteristics Auditing - 1.6 CH Moderator: Louis A. Fayard, The University of Tennessee Common Auditors and Trade Credit JiangBo HuangFu, Florida Atlantic University Scott E. Seavey, Florida Atlantic University Hanbing Xing, Florida Atlantic University Discussant: Wanying Jiang, Louisiana State University The Impact of Fresh Eyes: How a Change in the Engagement Team Impacts the Reporting of Internal Control Material Weaknesses Hannah E. Richards, Winthrop University Ramgopal Venkataraman, The University of Texas at Arlington Discussant: Ryan T. Dunn, Auburn University Management’s Perspectives on Auditor Fraud Inquiries Anne M. Wilkins, The University of Tennessee Louis A. Fayard, The University of Tennessee Madison Grody, The University of Tennessee Discussant: Edward Thomas, Georgia College & State University Audit Partners’ Academic Credentials: A Signal of Audit Quality? Janine Maniora, Heinrich Heine University Düsseldorf Ludwig Hilmer, Technical University of Munich Greg Trompeter, University of Central Florida Discussant: Linda Quick, East Carolina University 4.05: Earnings Management and Forecasts and Operating Decisions Accounting - 1.6 CH Moderator: Jiwon Nam, Florida Atlantic University Voluntary Disclosure and Trade Credit—Evidence from Management Earnings Forecasts Xiaoxiao Song, Southern Illinois University Edwardsville Yuan Shi, The Pennsylvania State University Great Valley Hongkang Xu, University of Massachusetts Dartmouth Discussant: TBD Industry Peer Competition and Management Earnings Forecasts Yuan Shi, The Pennsylvania State University Great Valley Dongfang Nie, The University of Texas of the Permian Basin Lin Chen, Valparaiso University Discussant: Kristin Roland, Queens University of Charlotte The Determinants and Information Effects of Earnings Announcement Date Variability Kristin Roland, Queens University of Charlotte Sanghyuk Byun, Sogang University Dong Chang Kang, Sogang University Youngjoo Lee, Sogang University Discussant: Xiaoxiao Song, Southern Illinois University Operating Decisions in the Afterglow of an Unexpected Spike in Business Activities: Evidence from Banks’ Responses to Shale Boom Hari Ramasubramanian, Frankfurt School of Finance & Management Discussant: Jim Connell, University of Montevallo

9:20 am–9:50 am	Business Meeting and Award Presentations

9:50 am–10:50 am	Coffee and Networking Session Meet the AAA Leadership and the Southeast Region Leadership Yvonne L. Hinson, American Accounting Association Karen K. Osterheld, American Accounting Association Emma Cole, University of Montevallo Holly Hawk, University of Georgia Christine A. Jonick, University of North Georgia Joseph Krupka, Florida State University Sandria Stephenson, Georgia College & State University

11:10 am–12:30 pm	Concurrent Sessions 5.01: Education Roundtables Accounting - 1.6 CH Sydney Braxton, East Carolina University Pinky Rusli, Western Kentucky University Robert L. Webster, Ouachita Baptist University 5.02: Integrating Internal Audit into the Curriculum Auditing - 1.6 CH Nicole Huie, The Institute of Internal Auditors Pamela Roush, University of Central Florida Brad Schafer, Kennesaw State University 5.03: Reporting and Disclosure Considerations Accounting - 1.6 CH Dialogue Session Facilitator: Emma Cole, University of Montevallo Is the Asset Growth Effect Better Described as an Income Statement Effect? Jim Connell, University of Montevallo James Pope, University of Bristol David Taylor, The University of Memphis Are Lender Networks Associated with Borrower Financial Reporting Quality? Mark Kohlbeck, Florida Atlantic University Jiwon Nam, Florida Atlantic University Environmental, Social, and Governance Sustainability Disclosures: Evidence from EU and U.S. Zabihollah Rezaee, The University of Memphis Messengers Don’t Shoot: Unintended Consequences of Data Structure on Reporting Intentions Emma Cole University of Montevallo 5.04: Gender and Diversity Behavioral Ethics - 1.6 CH Dialogue Session Facilitator: Casey J. Colson, Kennesaw State University Board Refreshment: Like a Breath of Fresh Air Bilal Al Dah, Kean University Mustafa Abdullah Dah, Lebanese American University Melissa Al Frye, University of Central Florida Cultural Inertia and the Causes of Accounting Diversity John E. Simms, University of St. Thomas Supplier Diversity Disclosures through the Lens of Critical Race Theory Andria Hill, University of Central Florida The Ledger Does Not Balance: Experiences of Underrepresented Individuals in Accounting Academia Casey J. Colson, Kennesaw State University DeJarvis Oliver, Kennesaw State University Denise McWilliams, Kennesaw State University Divesh Sharma, Kennesaw State University Relationship of Judeo-Christian Ethicality to Financial Measures, Gender Equality, and Social Progress Hannah M. Russell, Texas A&M University Donald L. Ariail, Kennesaw State University Katherine T. Smith, Texas A&M University–Corpus Christi L. Murphy Smith, Texas A&M University–Corpus Christi 5.05: Auditing Accounting - 1.6 CH Dialogue Session Facilitator: Joseph Krupka, Florida State University Does Country Audit Quality Affect M&A Targeting Local Firms? Ryan T. Dunn, Auburn University Characteristics of Firms with Material Internal Control Weaknesses Post SOX Section 404 Pat Herndon, Jacksonville University Jill D’Aquila, Jacksonville University Daphne Wang, Jacksonville University Auditing Research in Accounting Journals: A Text Mining Study (1926–2021) Zainab K. Bhagat, The University of Alabama at Birmingham Nurettin Oner, The University of Alabama at Birmingham Ferhat Devrim Zengul, The University of Alabama at Birmingham Are All Audit Team Sizes Created Equal? Audit Team and Abnormal Audit Team Size as a Determinant of Audit Quality Tomomi Takada, Kobe University Jared Koreff, Trinity University Sean Robb, University of Central Florida Greg Trompeter, University of Central Florida

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

Click here to Access Program PDF and Abstracts

Thursday, May 12, 2022

1:00 pm–2:50 pm	Doctoral Student Faculty Interchange I Accounting - 2.2 CH Moderator: Amal A. Said, Northern Kentucky University PCAOB Inspections, Knowledge Diffusion, and Corporate Tax Planning Effectiveness Tyler Kleppe, University of Kentucky James J. Blann, University of Arkansas Nathan Chad Goldman, North Carolina State University Discussant: Topcue Lee, University of Florida Using Prosocial Rewards and Cash Rewards in Whistleblower Programs as Detective and Deterrent Controls Jacob Lennard, University of Central Florida Khim Kelly, University of Central Florida Yu Tian, University of Central Florida Discussant: Mi Zhou, Virginia Commonwealth University Deferred Compensation in Nonprofit Organizations: A Path to Financial Stability Linda M. Parsons, The University of Alabama Laurie Corradino, Colorado State University–Pueblo Discussant: S. M. Mahamudal Islam, Florida International University Contagion Effects of CEO Turnover: Evidence from Firm-CEO Mismatches Maya A. Thevenot, Florida Atlantic University Rosemond Desir, Florida Atlantic University Scott E. Seavey, Florida Atlantic University Discussant: Kyle A. Smith, The University of Alabama

2:50 pm–3:15 pm	Break

3:15 pm–5:00 pm	Doctoral Student Faculty Interchange II Accounting - 2.0 CH Moderator: Amal A. Said, Northern Kentucky University When Are Earnings Managed and Under What Constraints? S. M. Mahamudal Islam, Florida International University Discussant: Tyler Kleppe, University of Kentucky Rise of Cost Stickiness: Experimental Evidence of the Effects of Decision Horizons and Incentive Contracts on Production Decisions Sohee Kim, University of Kentucky Discussant: Ethan G. LaMothe, University of Central Florida Effect of CSR on the Overall and Components of Firm-Specific Earnings Hanbing Xing, Florida Atlantic University JiangBo HuangFu, Florida Atlantic University Mark Kohlbeck, Florida Atlantic University Discussant: Ruby Lee, University of Florida Who Cares about Tables? MD&A Disclosure and Firm Performance Topcue Lee, University of Florida Fynn Gerken, University of Maastricht Discussant: Linda M. Parsons, The University of Alabama

Friday, May 13, 2022

8:00 am–6:30 pm	Table Top Displays

9:00 am–9:10 am	President's Welcome Speaker: Christine Jonick, University of North Georgia

9:10 am–10:00 am	Is Your Accounting Program Ready for a CPA Evolution? Accounting - 1.0 CH Speakers: Kimberly Swanson Church, Missouri State University Daniel J. Dustin, National Association of State Boards of Accountancy

10:00 am–10:30 am	Break

10:30 am–11:50 am	1.01: Insights into Integrating Data and Analytics Into the Curriculum Information Technology - 1.6 CH Holly Hawk, University of Georgia Joseph Krupka, Florida State University Jennifer Schneider, University of North Georgia 1.02: Post-COVID Pandemic Teaching Takeaways: The Keepers, Innovators, and Losers Personal Development - 1.6 CH Susan Galbreath, Lipscomb University 1.03: Earnings Management and Professional Judgment Accounting - 1.6 CH Moderator: Ying Gan, Erasmus University Customer Firms’ Earnings Management Mechanisms and Their Suppliers’ Trade Credit JiangBo HuangFu, Florida Atlantic University Maya A. Thevenot, Florida Atlantic University Hanbing Xing, Florida Atlantic University Discussant: Jiwon Nam, Florida Atlantic University Did Banks Exploit ASU 2016-13 Transition Guidance to Manage Their Earnings and Capital Ratios? Allison Kristina Beck, The University of Tampa Paul Beck, The University of Southern Mississippi Discussant: Julie Huang, University of Louisville Earnings Management around Reverse Stock Splits Yuan Shi, The Pennsylvania State University Great Valley Shrikant Jategaonkar, Southern Illinois University Edwardsville Xiaoxiao Song, Southern Illinois University Edwardsville Discussant: Allison Beck, University of Tampa Analysts’ Long-Term Forecasts and Real Earnings Management Linxiao Liu, University of West Georgia Wael Aguir, The University of Texas Rio Grande Valley Carroll Griffin, Georgia Gwinnett College Zhenfeng Liu, University of Michigan–Flint Discussant: Hong Kim Duong, Old Dominion University 1.04: Ethical Climate and Determinants Behavioral Ethics - 1.6 CH Moderator: Robert M. Wilbanks, Tennessee Tech University Windfall Federal Grants and Local Government Corruption Xiangpei Chen, Montana State University Angela K. Gore, The George Washington University Jennifer Spencer, The George Washington University James Wade, The George Washington University Discussant: John M. Trussel, The University of Tennessee Bad Barrel or Bad Apple: The Effect of Ethical Climate on the Likelihood of GAAP Violations Tianpei (Constance) Li, Florida Atlantic University Maya A. Thevenot, Florida Atlantic University Discussant: Jacob Lennard, University of Central Florida CEO Power and Lawsuit Likelihood Akhilesh Bajaj, The University of Tulsa Adrien Bouchet, The University of Tulsa Li Sun, The University of Tulsa Discussant: Ranier M. Robinson, Providence College 1.05: Accounting History and Research Accounting - 1.6 CH Moderator: Barbara S. White, University of West Florida The Annual Accounting Reports of a Railroad Empire (1916–1935): Information about Innovation, Accounting, Analytics, Financing, and Regulation L. Craig Foltin, Cleveland State University Gary J. Previts, Case Western Reserve University Dale L. Flesher, The University of Mississippi Discussant: John E. Simms, University of St. Thomas The History and Mysteries of the Public Accounting Firm of Barrow, Wade, and Guthrie & Co.(1883–1950) Tonya K. Flesher, The University of Mississippi Dale L. Flesher, The University of Mississippi Gary J. Previts, Case Western Reserve University Discussant: Ferhat Devrim Zengul, The University of Alabama at Birmingham Developing an Empirical and Reproducible Map of 95 Years of Accounting Literature (1926–2021): A Text Mining Study Ferhat Devrim Zengul, The University of Alabama at Birmingham Nurettin Oner, The University of Alabama at Birmingham Discussant: Charles D. Bailey, James Madison University Achieving Acceptable Response Rates in Behavioral Studies of Big-Four Accounting Firms Charles D. Bailey, James Madison University Thomas J. Phillips, Louisiana State University Discussant: Linda Quick, East Carolina University

12:00 pm–1:30 pm	Lunch Introduction: Joseph Krupka, Florida State University Going Forward at the AAA Speakers: Yvonne L. Hinson, American Accounting Association Karen K. Osterheld, American Accounting Association

1:40 pm–3:00 pm	Concurrent Sessions 2.01: Algorithmic Assessment of Accounting Formulas in Excel Information Technology - 1.6 CH Christine Jonick, University of North Georgia Ashraf Mady, University of North Georgia 2.02: Diversity, Equity, and Inclusion Courageous Conversations Forum Sponsored by the AAA-TLC Section Behavioral Ethics - 1.6 CH Susan R. Cockrell, Austin Peay State University Karen K. Osterheld, American Accounting Association Sandria S. Stephenson, Georgia College & State University 2.03: Management Accounting: Incentives and Evaluations Accounting - 1.6 CH Moderator: Ranier M. Robinson, Providence College The Effects of Bonus versus Penalty Incentives in a Laboratory Market Setting Lou X. Orchard, Clayton State University Discussant: Stefan Edlinger-Bach, The University of North Carolina at Chapel Hill Controllable Incentive Contracting for Ambidextrous Principal/Agent Relations Stefan Edlinger-Bach, The University of North Carolina at Chapel Hill Discussant: Nicholas J. Fessler, Western Kentucky University Does Evaluator Experience Mitigate the Bias of Likeability on Performance Evaluations? Michael Petersen, North Dakota State University Discussant: Hari Ramasubramanian, Frankfurt School of Finance & Management Group Identity and Voluntary Effort Nicholas J. Fessler, Western Kentucky University Chaoping Li, Skidmore College Pinky Rusli, Western Kentucky University Discussant: Michael Petersen, North Dakota State University Do Analysts and Investors Efficiently Respond to Managerial Linguistic Complexity on Conference Calls? Julie Huang, University of Louisville Brian J. Bushee, University of Pennsylvania Discussant. Ranier M. Robinson, Providence College 2.04: Teaching, Learning, and Curriculum Specialized Knowledge - 1.6 CH Moderator: Alex Yen, Stonehill College Breaking Down the Silos between the Introductory Financial Accounting and Corporate Finance Courses John Schatzel, Stonehill College Elif Sisli-Ciamarra, Stonehill College Alex Yen, Stonehill College Discussant: Ben Angelo, Ball State University Measuring Growth in Ethical Discernment among Upper-Level Accounting Students William Black, University of North Georgia Barbara S. White, University of West Florida Discussant: Sandria S. Stephenson, Georgia College & State University Re-Evaluating a Class Project in Light of CPA Evolution: An Action Research Project Marie E. Gioiosa, Iona College Cathryn M. Meegan, Jacksonville University Jill D’Aquila, Jacksonville University Discussant: Nicholas J. Fessler, Western Kentucky University Understanding the Effect of Accounting Students’ Preferred Learning Styles on Simulated Big Data: An Odds Ratio Analysis Sandria S. Stephenson, Georgia College & State University Discussant: Barbara S. White, University of West Florida 2.05: Operational Environment and Financial Decisions Accounting - 1.6 CH Moderator: TBD How Do Firms Learn? Evidence from Corporate Cash Holdings during the Covid-19 Pandemic Bishal BC, Grand Valley State University Thuy Simpson, Grand Valley State University Discussant: Robert M. Wilbanks, Tennessee Tech University Do Companies Alter Their Stock Repurchase Strategies in Response to the COVID-19 Pandemic Joanna Golden, The University of Memphis Zabihollah Rezaee, The University of Memphis Kenneth Zheng, University of Wyoming Discussant: Kristin Roland, Queens University of Charlotte Inventor CEOs in China Ying Gan, Erasmus University Rotterdam Jing Huang, Central University of Finance and Economics Donghui Li, Shenzhen University Zunxin Zheng, Shenzhen University Discussant: Bishal BC, Grand Valley State University The BP Oil Spill and Income Classification Shifting of Oil and Gas Companies Steve Garner, Tennessee Tech University Michael J. Lacina, University of Houston–Clear Lake Shanshan Pan, University of Houston–Clear Lake Discussant: Ying Gan, Erasmus University

3:00 pm–3:30 pm	Break

3:30 pm–4:50 pm	Concurrent Sessions 3.01: Preparing Students for the Future Workplace with Design Thinking and Technology Information Technology - 1.6 CH Markus Ahrens, St. Louis Community College, Meramec Cathy J. Scott, University of North Texas–Dallas 3.02: Intentionally Skipped 3.03: Social, Governance and Environmental Considerations Accounting - 1.6 CH Moderator: Bishal BC, Grand Valley State University Freedom of Information and Industrial Pollution Adriana S. Cordis, Winthrop University Po-Hsuan Hsu, National Tsing Hua University Jin Zhang, Monash University Discussant: TBD Annual Report Readability and Donations to Large Charities John M. Trussel, The University of Tennessee Philip Roundy, The University of Tennessee Discussant: Joseph Krupka, Florida State University 3.04: Financial Reporting: Analysts, Investors, and Creditors Accounting - 1.6 CH Moderator: Marie Gioiosa, Iona College Analyst Forecast Revision Consistency and Price Discovery: Evidence of Market Efficiency Lin Chen, Valparaiso University Dongfang Nie, The University of Texas of the Permian Basin Yuan Shi, The Pennsylvania State University Great Valley Discussant: Ben Angelo, Ball State University Rolling Back Dodd-Frank: Investors’ and Banks’ Responses to Financial Market Deregulation Ying Gan, Erasmus University Michael Erkens, Erasmus University Discussant: Julie Huang, University of Louisville Technological Innovation and Stock Returns: Skill versus Luck Ben Angelo, Ball State University Mitchell Johnston, University of Dayton Discussant: Ying Gan, Erasmus University 3.05: Doctoral Student Faculty Interchange III Accounting - 1.6 CH CH Moderator: Amal A. Said, Northern Kentucky University Do Images Provide Relevant Information to Investors? An Exploratory Study Mi Zhou, Virginia Commonwealth University Azi Ben-Rephael, Rutgers, The State University of New Jersey Joshua Ronen, New York University Tavy Ronen, Rutgers, The State University of New Jersey Discussant: Jacob Lennard, University of Central Florida Analysts’ Cash Flow Forecasts and Firms’ Information Environment: Evidence from Bid-Ask Spread Abhijit Barua, Florida International University Mengyu Ma, University of Central Arkansas Discussant: Yaxuan Li, Virginia Commonwealth University Gender Bias in How Individual Donors Respond to CEO Compensation Disclosures Kyle A. Smith, The University of Alabama Discussant: Maya A. Thevenot, Florida Atlantic University

5:30 pm–7:00 pm	Reception


Saturday, May 14, 2022
7:00 am–12:30 pm	Table Top Exhibits

7:30 am–8:00 am	Coffee with Table Top Exhibitors

8:00 am – 9:20 am	Concurrent Sessions 4.01: The Importance of Teaching Soft Skills in Accounting Classes Personal Development - 1.6 CH Timothy S. Creel, Lipscomb University Jeff Mankin, Lipscomb University 4.02: Let’s Go Algorithmic: Excel Tricks to Make Teaching Easier Information Technology - 1.6 CH Douglas Parker, Western Carolina University 4.03: Doctoral Student Faculty Interchange IV Accounting - 1.6 CH Moderator: Abhijit Barua, Florida International University Does Remote Work Set You Free? Khim Kelly, University of Central Florida Ethan G. LaMothe, University of Central Florida Lisa Renee Baudot, University of Central Florida Discussant: Sohee Kim, University of Kentucky Lenders’ Environmental Monitoring: Evidence from Environmental Covenants in Private Loan Contracts Ruby Lee, University of Florida Mark Zakota, University of Florida Discussant: Hanbing Xing, Florida Atlantic University Temporal Focus and Analyst Scrutiny: Evidence from Earnings Conference Calls Yaxuan Li, Virginia Commonwealth University Mi Zhou, Virginia Commonwealth University Discussant: Abhijit Barua, Florida International University 4.04: Auditing and Auditor Characteristics Auditing - 1.6 CH Moderator: Louis A. Fayard, The University of Tennessee Common Auditors and Trade Credit JiangBo HuangFu, Florida Atlantic University Scott E. Seavey, Florida Atlantic University Hanbing Xing, Florida Atlantic University Discussant: Wanying Jiang, Louisiana State University The Impact of Fresh Eyes: How a Change in the Engagement Team Impacts the Reporting of Internal Control Material Weaknesses Hannah E. Richards, Winthrop University Ramgopal Venkataraman, The University of Texas at Arlington Discussant: Ryan T. Dunn, Auburn University Management’s Perspectives on Auditor Fraud Inquiries Anne M. Wilkins, The University of Tennessee Louis A. Fayard, The University of Tennessee Madison Grody, The University of Tennessee Discussant: Edward Thomas, Georgia College & State University Audit Partners’ Academic Credentials: A Signal of Audit Quality? Janine Maniora, Heinrich Heine University Düsseldorf Ludwig Hilmer, Technical University of Munich Greg Trompeter, University of Central Florida Discussant: Linda Quick, East Carolina University 4.05: Earnings Management and Forecasts and Operating Decisions Accounting - 1.6 CH Moderator: Jiwon Nam, Florida Atlantic University Voluntary Disclosure and Trade Credit—Evidence from Management Earnings Forecasts Xiaoxiao Song, Southern Illinois University Edwardsville Yuan Shi, The Pennsylvania State University Great Valley Hongkang Xu, University of Massachusetts Dartmouth Discussant: TBD Industry Peer Competition and Management Earnings Forecasts Yuan Shi, The Pennsylvania State University Great Valley Dongfang Nie, The University of Texas of the Permian Basin Lin Chen, Valparaiso University Discussant: Kristin Roland, Queens University of Charlotte The Determinants and Information Effects of Earnings Announcement Date Variability Kristin Roland, Queens University of Charlotte Sanghyuk Byun, Sogang University Dong Chang Kang, Sogang University Youngjoo Lee, Sogang University Discussant: Xiaoxiao Song, Southern Illinois University Operating Decisions in the Afterglow of an Unexpected Spike in Business Activities: Evidence from Banks’ Responses to Shale Boom Hari Ramasubramanian, Frankfurt School of Finance & Management Discussant: Jim Connell, University of Montevallo

9:20 am–9:50 am	Business Meeting and Award Presentations

9:50 am–10:50 am	Coffee and Networking Session Meet the AAA Leadership and the Southeast Region Leadership Yvonne L. Hinson, American Accounting Association Karen K. Osterheld, American Accounting Association Emma Cole, University of Montevallo Holly Hawk, University of Georgia Christine A. Jonick, University of North Georgia Joseph Krupka, Florida State University Sandria Stephenson, Georgia College & State University

11:10 am–12:30 pm	Concurrent Sessions 5.01: Education Roundtables Accounting - 1.6 CH Sydney Braxton, East Carolina University Pinky Rusli, Western Kentucky University Robert L. Webster, Ouachita Baptist University 5.02: Integrating Internal Audit into the Curriculum Auditing - 1.6 CH Nicole Huie, The Institute of Internal Auditors Pamela Roush, University of Central Florida Brad Schafer, Kennesaw State University 5.03: Reporting and Disclosure Considerations Accounting - 1.6 CH Dialogue Session Facilitator: Emma Cole, University of Montevallo Is the Asset Growth Effect Better Described as an Income Statement Effect? Jim Connell, University of Montevallo James Pope, University of Bristol David Taylor, The University of Memphis Are Lender Networks Associated with Borrower Financial Reporting Quality? Mark Kohlbeck, Florida Atlantic University Jiwon Nam, Florida Atlantic University Environmental, Social, and Governance Sustainability Disclosures: Evidence from EU and U.S. Zabihollah Rezaee, The University of Memphis Messengers Don’t Shoot: Unintended Consequences of Data Structure on Reporting Intentions Emma Cole University of Montevallo 5.04: Gender and Diversity Behavioral Ethics - 1.6 CH Dialogue Session Facilitator: Casey J. Colson, Kennesaw State University Board Refreshment: Like a Breath of Fresh Air Bilal Al Dah, Kean University Mustafa Abdullah Dah, Lebanese American University Melissa Al Frye, University of Central Florida Cultural Inertia and the Causes of Accounting Diversity John E. Simms, University of St. Thomas Supplier Diversity Disclosures through the Lens of Critical Race Theory Andria Hill, University of Central Florida The Ledger Does Not Balance: Experiences of Underrepresented Individuals in Accounting Academia Casey J. Colson, Kennesaw State University DeJarvis Oliver, Kennesaw State University Denise McWilliams, Kennesaw State University Divesh Sharma, Kennesaw State University Relationship of Judeo-Christian Ethicality to Financial Measures, Gender Equality, and Social Progress Hannah M. Russell, Texas A&M University Donald L. Ariail, Kennesaw State University Katherine T. Smith, Texas A&M University–Corpus Christi L. Murphy Smith, Texas A&M University–Corpus Christi 5.05: Auditing Accounting - 1.6 CH Dialogue Session Facilitator: Joseph Krupka, Florida State University Does Country Audit Quality Affect M&A Targeting Local Firms? Ryan T. Dunn, Auburn University Characteristics of Firms with Material Internal Control Weaknesses Post SOX Section 404 Pat Herndon, Jacksonville University Jill D’Aquila, Jacksonville University Daphne Wang, Jacksonville University Auditing Research in Accounting Journals: A Text Mining Study (1926–2021) Zainab K. Bhagat, The University of Alabama at Birmingham Nurettin Oner, The University of Alabama at Birmingham Ferhat Devrim Zengul, The University of Alabama at Birmingham Are All Audit Team Sizes Created Equal? Audit Team and Abnormal Audit Team Size as a Determinant of Audit Quality Tomomi Takada, Kobe University Jared Koreff, Trinity University Sean Robb, University of Central Florida Greg Trompeter, University of Central Florida

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