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Doctoral Consortium Reception

7:00 am - 5:00 pm

Registration 

7:00 am – 12:00 pm

Doctoral Consortium
Accounting - 3.8 CH

7:00 am - 5:00 pm

Registration 

11:00 am - 5:00 pm

Tabletop Exhibit, Becker

12:00 pm – 1:30 pm

Lunch With Speaker
Accounting - 1.0 CH

Moral Accounting
Speaker: Robert Bloomfield, Cornell University 

1:45 pm – 3:15 pm

Concurrent Sessions

1.01: The Influence of Managers and Other Auditors in Audit-Related Decisions
Auditing - 1.8 CH

Moderator: Aaron Saiewitz, University of Nevada, Las Vegas

Under the Influence? Management Charisma and the Relative Skepticism of Audit Committee Member Judgments in the Presence of Fraud
Julia Ariel-Rohr, University of Wisconsin–Madison
Emily Griffith, University of Wisconsin–Madison
Karla M. Zehms, University of Wisconsin–Madison
Discussant: Melanie I. Millar, Baylor University

Early Prompt and Response: The Effects of Auditors’ Responses to Quarterly Management Assessment on Auditors’ Going Concern Reporting Judgments
Lindsay Andiola, Virginia Commonwealth University
Tamara A. Lambert, Lehigh University
Marietta Peytcheva, Lehigh University
Discussant: Andrew Keith Jones, Indiana University

How Do Relative Performance Evaluation and Auditors’ Social Bonds Influence Auditors’ Peer-to-Peer Knowledge Sharing?
Kendall O. Bowlin, The University of Mississippi
Margaret H. Christ, University of Georgia
Emily Kathryn Hornok, Baylor University
Christy Sims Nielson, The University of Mississippi
Discussant: Dan Rimkus, University of Florida

1.02: Impact of Managers, Analysts, and Stakeholders on Investors
Accounting - 1.8 CH

Moderator: Blake Steenhoven, Queen’s University

How Credible Are Inconsistent Analyst Revisions? Experimental Evidence
Timothy Potsaid, Bentley University
Kathy K. Rupar, Georgia Institute of Technology
Shankar Venkataraman, Bentley University
Discussant: Kirsten Fanning, DePaul University

Not in My Backyard? Does Investor Location and Stakeholder Emphasis Impact Reactions to Sustainability Bonds?
Jonathan Jona, Tulane University
Serena Loftus, Kent State University
Yulin Zhu, Kent State University
Discussant: Joe Croom, University of Washington

What Are the Consequences of Giving Investors a Voice in the Earnings Q&A Process?
Joe Croom, University of Washington
Stephanie Grant, University of Washington
Samantha Seto, Simon Fraser University
Discussant: Blake Steenhoven, Queen’s University

1.03: Inducing Employee Effort
Economics - 1.8 CH

Moderator: Tyler F. Thomas, University of Wisconsin–Madison

A Moderated Mediation Model of the Fit between Management Regulatory Focuses and Employee Incentive Contracts on Employee Efforts
Sohee Kim, University of Kentucky
Jeremy Lill, The University of Kansas
Discussant: Scott Jackson, University of South Dakota

Do Bonus Deferral and Bonus Recovery Affect Employee Effort?
Maria Assel, University of Augsburg
Mandy Man-sum Cheng, UNSW Sydney
Tami Dinh, University of St.Gallen
Wolfgang Schultze, University of Augsburg
Discussant: Mike Wynes, Wilfrid Laurier University

The Effects of Reporting Structure and Reporting Frequency on Discretionary Performance Evaluations and Employee Effort
Victor Maas, University of Amsterdam
Razvan Ghita, University of Southern Denmark
Discussant: Tyler F. Thomas, University of Wisconsin–Madison

1.04: Goal Setting
Economics - 1.8 CH

Moderator: Seung Kyo Ahn, University of Wisconsin–Madison

Group Goal Difficulty and Shirking: The Moderating Role of Group Identity
Chaoping Li, Skidmore College
Andrea R. Drake, Louisiana Tech University
Discussant: James Wilhelm, Chapman University

The Role of Target Setting and Justification Pressure in Performance Evaluation: Evidence from Promotion Decisions
Rachel Martin, Utah State University
Todd A. Thornock, University of Nebraska–Lincoln
Discussant: Seung Kyo Ahn, University of Wisconsin–Madison

Too Much of a Good Thing? The Effect of Public RPI and Public Goals on Performance
Seung Kyo Ahn, University of Wisconsin–Madison
Jongwoon Choi, University of Wisconsin–Madison
Dimitri Yatsenko, University of Wisconsin–Whitewater
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: Auditor Reliance on Advanced Technologies, Specialists, or Both
Auditing - 1.8 CH

Moderator: Emily Sokolosky Blum, Texas A&M University

The Use of Data Analytic Visualizations to Inform the Audit Risk Assessment: The Impact of Initial Visualization Form and Documentation Focus
Rebecca Baaske, The University of Tampa
Uday S. Murthy, University of South Florida
Discussant: Han Yan, Washington State University

Does Audit Committee Strength Diminish the Biasing Effects of Client Likability?
Anna M. Cianci, Wake Forest University
Stephen Kuselias, Providence College
George Theodore Tsakumis, University of Delaware
D. Jordan Lowe, Arizona State University
Discussant: Ashley Austin, University of Richmond

Tell Me More? Explanation Detail and Auditor Reliance on Human and Non-Human Specialists
Blake Holman, University of Kentucky
Benjamin P. Commerford, University of Kentucky
Discussant: Steve Dannemiller, The University of Alabama

2.02: Taxpayer Decision Making in Light of Tax Authority Choices and Emotions
Taxes - 1.8 CH

Moderator: Tisha King, Dalhousie University

The Impact of Audit Rate and Participant Pay Structure on Decision Making in Experimental Research
Amy M. Hageman, Kansas State University
Jason M. Schwebke, Texas Tech University
Ashley Nicole West, Kansas State University
Discussant: Spenser Seifert, University of South Carolina

When a Dollar is Not a Dollar: Examining How Timing and Delivery of Government Payments Influence Household Decision Making
Ethan G. LaMothe, University of Central Florida
Mary Elizabeth Marshall, Louisiana Tech University
Jason M. Schwebke, Texas Tech University
Discussant: Tisha King, Dalhousie University

The Influence of Tax Auditors’ Emotions on Tax Audit Negotiations and Tax Compliance
Kay Blaufus, Leibniz Universität Hannover
Ulfert Gronewold, University of Potsdam
Jan-Robert Kirchner, University of Potsdam
Discussant: Mandy Ellison, The University of Texas at Austin

2.03: Peer Recognition
Business Management & Organization - 1.8 CH

Moderator: Zhiping (Kyle) Mao, The University of Arizona

Peer-to-Peer Recognition Leaderboards and Employee Helping Behavior
John H. Evans III, University of Pittsburgh
Adam Presslee, University of Waterloo
Alex Vandenberg, University of Pittsburgh
Discussant: Kun Huo, Western University

The Effect of Peer-to-Peer Recognition Systems on Helping Behavior: The Influence of Rewards and Group Affiliation
Paul Black, Auburn University
Discussant: Zhiping (Kyle) Mao, The University of Arizona

The Effect of Employee Recognition Level and Task Type on Peer Selection Decisions
Ivo D. Tafkov, Georgia State University
Ke Xu, Siena College
Flora Hailan Zhou, Bentley University
Discussant: Jeremy Douthit, The University of Arizona

2.04: Social Values and Empathy
Personnel/Human Resources - 1.8 CH

Moderator: Sohee Kim, University of Kentucky

Kindness in Times of Crisis: How Empathetic Feedback Influences Performance in a Competitive Environment
Leslie Berger, Wilfrid Laurier University
Lan Guo, Wilfrid Laurier University
Sara Wick, University of Guelph
Discussant: Kirsten Fanning, DePaul University

How the Level of Firm Support for Employee Volunteering Affects Employee Work Productivity and Altruistic Behavior Inside the Firm
Grazia Xiong, University of South Carolina
Discussant: Sohee Kim, University of Kentucky

Whistleblowing at Social Mission Organizations: The Impact of Value Congruence on the Likelihood of Employees to Report Fraud
Lauren A. Cooper, West Virginia University
Jiahui (Helen) Lu, West Virginia University
Discussant: Greg McPhee, Clemson University

5:30 pm – 6:30 pm

Meet Up Reception

7:00 am - 3:30 pm

Registration 

8:00 am - 3:30 pm

Tabletop Exhibits

Becker

8:30 am – 10:00 am

General Session: Picks of the 2022 ABO Coordinators
Information Technology - 1.8 CH

Moderator: Nick Seybert, University of Maryland–College Park

An fMRI Investigation of the Neurocognitive Processing of Strategies and Measures 
Paul Black, Auburn University
Brock Kirwan, Brigham Young University
Thomas Meservy, Brigham Young University
Bill B. Tayler, Brigham Young University
Jeffrey Williams, Utah Valley University
Discussant: Robert J. Bloomfield, Cornell University

Digital Engagement Practices in Mobile Trading: The Impact of Payment Transparency and Color on Investor Decisions
Stephanie Grant, University of Washington
Jessen L. Hobson, University of Illinois at Urbana-Champaign
Roshan Sinha, Indiana University Bloomington
Discussant: Nick Seybert, University of Maryland–College Park

How Do Financial Executives Respond to the Use of Artificial Intelligence in Financial Reporting and Auditing?
Nikki MacKenzie, Georgia Institute of Technology
Cassandra Estep, Emory University
Emily Elaine Griffith, University of Wisconsin–Madison
Discussant: Tina Carpenter, University of Georgia

10:30 am – 12:00 pm

Concurrent Sessions

3.01: Voice, Visuals, and Language
Accounting - 1.8 CH

Moderator: Peina Liu, Georgia Institute of Technology

Decorated Annual Reports: The Effect of Visual Embellishments and Numeracy on Investor Judgments and Decisions
Sohee Kim, University of Kentucky
Yibo Zhang, Miami University
Discussant: Roshan Sinha, Indiana University Bloomington

Signaling in Accounting Job Postings: Seductive Language for Narcissists
Jonathan Gay, University of South Carolina
Scott B. Jackson, University of South Carolina
Nick Seybert, University of Maryland–College Park
Discussant: Tracie Majors, University of Southern California

Vocal Cues and Manager Reporting Goals
Blake Steenhoven, Queen’s University
Discussant: Peina Liu, Georgia Institute of Technology

3.02: Relative Performance Information
Business Management & Organization - 1.8 CH

Moderator: Yelin Li, Virginia Commonwealth University

Effects of Relative Performance Information in Remote Work Arrangements
Dimitri Yatsenko, University of Wisconsin–Whitewater
Abbie Daly, University of Wisconsin–Whitewater
Discussant: Ke Xu, Siena College

How Do Group Size and Group Relative Performance Information Affect Managerial Reporting?
Lori Bhaskar, Indiana University Bloomington
Timothy Mallon, Indiana University
Geoff B. Sprinkle, Indiana University Bloomington
Dan Way, Clemson University
Discussant: Nathan Waddoups, University of Denver

The Effect of Partial and Full Relative Performance Information in Problem-Solving
Kun Huo, Western University
Leslie Berger, Wilfrid Laurier University
Discussant: Yelin Li, Virginia Commonwealth University

3.03: Investment and Resource Allocation Decisions
Economics - 1.8 CH

Moderator: Sara Wick, University of Guelph

Going for Broke to Help the Cause: When Does a Social Mission Lead to Riskier Investment Decisions?
Seung Kyo Ahn, University of Wisconsin–Madison
Jongwoon Choi, University of Wisconsin–Madison
Tyler F. Thomas, University of Wisconsin–Madison
Discussant: Stephen Bachmann, University of Pittsburgh

Nonprofit Pay, Market Pay Transparency, and Governance
Xinyu Zhang, Cornell University
Eric W. Chan, The University of Texas at Austin
Discussant: Paul Black, Auburn University

Steering through the Fog: How Color-Coding Affects Decision Making in Noisy Environments
Victor Maas, University of Amsterdam
Stephan Kramer, RSM Erasmus University
Eddy Cardinaels, Tilburg University
Discussant: Sara Wick, University of Guelph

1:30 pm – 3:00 pm

Concurrent Sessions

4.01: All about Audit Evidence: Client Power, Auditor Empowerment, and Letting AI Have Some Power
Auditing - 1.8 CH

Moderator: Julia Ariel-Rohr, University of Wisconsin–Madison

Audit Evidence Quality: The Role of Accounting Managers and Their Sense of Power
Christy Sims Nielson, The University of Mississippi
Discussant: Julia Ariel-Rohr, University of Wisconsin–Madison

Empowering Auditors to Pursue Fraud during Evidence Evaluation
Ashley Austin, University of Richmond
Tina Carpenter, The University of Georgia
Margaret H. Christ, University of Georgia
Christy Sims Nielson, The University of Mississippi
Discussant: Macy Knutson, University of South Carolina

The Effects of the Use of Artificial Intelligence and Task Complexity on Auditor Liability
Junnan Cui, St. Norbert College
Jesse C. Robertson, University of North Texas
Discussant: Juliana Kralik, University of South Florida

4.02: Investor Response to Risk Indicators
Accounting - 1.8 CH

Moderator: Samantha Seto, Simon Fraser University

Connecting the Dots: Helping Investors Use Risk Disclosures When Evaluating Financial Statements
Michael Thomas Durney, The University of Iowa
James Smith, University of Lethbridge
Mike Wynes, Wilfrid Laurier University
Discussant: Samantha Seto, Simon Fraser University

Investor Responses to Additional Information Related to Pay-Ratio Disclosures
Anish Shankar Menon, Prairie View A&M University 
Discussant: Sohee Kim, University of Kentucky

The Effect of Audit Quality and Pre-Audit Financial Reporting Quality on Investor Decision Making
Bret Sheeley, University of Nebraska–Lincoln
Todd A. Thornock, University of Nebraska–Lincoln
Discussant: Conner Randall Blake, University of Massachusetts Amherst

4.03: ESG and DEI
Behavioral Ethics - 1.8 CH

Moderator: Dimitri Yatsenko, University of Wisconsin–Whitewater

Do Green Business Practices License Self-Dealing or Prime Prosociality? Cross-Domain Evidence from Environmental Concern Triggers
Melanie I. Millar, Baylor University
Thomas Shohfi, Rensselaer Polytechnic Institute
Mason Snow, Arizona State University
Roger White, Arizona State University
Discussant: Fangjun Xiao, San Jose State University

Diversity, Equity, and Inclusion in the Auditing Profession: Individual Auditor Experiences and Contributions
Emily Elaine Griffith, University of Wisconsin–Madison
Kathryn Holmstrom, Iowa State University
Carissa L. Malone, North Carolina State University
Discussant: Jared Koreff, Trinity University

Motivating CSR Investment and Social Impact through Relative Performance Information
Jace Garrett, Clemson University
Greg McPhee, Clemson University
Dan Way, Clemson University
Discussant: Dimitri Yatsenko, University of Wisconsin–Whitewater

3:00 pm – 3:30 pm

Break

3:30 pm – 5:00 pm

Concurrent Sessions

5.01: Norms, Culture, and Values in the Audit Context
Auditing - 1.8 CH

Moderator: Emily Kathryn Hornok, Baylor University

Do Apprenticeship Norms Encourage Supervisors’ Audit Quality Enhancing Behaviors?
Emily Sokolosky Blum, Texas A&M University
Richard Hatfield, The University of Alabama
Discussant: Erin L. Hamilton, University of Nevada, Las Vegas

Implications of the COVID-19 Pandemic: Understanding the Disrupted Work Environment for Audit Professionals
Gwen Almodovar, University of Denver
Chauntel Graves, University of Denver
Lisa M. Victoravich, University of Denver
Discussant: Kyle W. Outlaw, The University of Mississippi

Caring for the Community—The Effects of Client Civic Benefit on Auditors’ Stakeholder Prioritizations and Audit Judgments
Macy Knutson, University of South Carolina
Chad Stefaniak, University of South Carolina
Timothy Brown, University of South Carolina
Discussant: Emily Kathryn Hornok, Baylor University

5.02: Reporting Honesty
Accounting - 1.8 CH

Moderator: Richard David Mautz, University of South Florida

Does Artificial Intelligence Deter Artificial Reporting? How Client Perceptions of Auditor Objectivity Influence Misreporting Behaviors
Alex Johanns, University of Illinois at Urbana-Champaign
Kimberly Ikuta Mendoza, University of Illinois at Urbana-Champaign
Ryan David Sommerfeldt, Washington State University
Discussant: Richard David Mautz, University of South Florida

Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers
Eric W. Chan, The University of Texas at Austin
Markus C. Arnold, University of Bern
Kai Alexander Bauch, University of Bern
Discussant: Wioleta Celina Olczak, Marquette University

Motivating Effortful Information Acquisition and Honest Reporting: The Effect of Input, Output and Hybrid Control
Jongwoon Choi, University of Wisconsin–Madison
Katlijn Haesebrouck, Maastricht University
Tyler F. Thomas, University of Wisconsin–Madison
Discussant: Xinyu Zhang, Cornell University

5.03: Artificial Intelligence, Algorithms, and Creativity
Information Technology - 1.8 CH

Moderator: Alisa Gabrielle Brink, Virginia Commonwealth University

Leveling the Playing Field: AI-Augmented Design and the Expertise Bias in Evaluations of Creative Output
Jordan Samet, University of Illinois Urbana-Champaign
Michael Williamson, University of Illinois at Urbana-Champaign
Michael Yip, University of Illinois at Urbana-Champaign
Discussant: Di Yang, UNSW Sydney

Using Algorithms to Be Lenient: The Effects of Advice Valence and Algorithm Adjustment Decision Rights on Algorithmic Advice Use in Performance Evaluation
Mandy Man-Sum Cheng, UNSW Sydney
Kerry Humphreys, UNSW Sydney
Fangbin Lin, UNSW Sydney
Discussant: Jiahui (Helen) Lu, West Virginia University

The Effect of Functional Diversity on Team Creativity–Behavioral and fNIRS Evidence
Xue Yang, Michigan State University
Adam Presslee, University of Waterloo
Yasheng Chen, Xiamen University
Discussant: Alisa Gabrielle Brink, Virginia Commonweatlh University