7:00 am – 8:00 am

Continental Breakfast

8:00 am – 5:00 pm

Tabletop Exhibits: AICPA & CIMA, HUBRO, and IMA

8:00 am – 9:15 am

Plenary: Why Sustainability Matters to the Profession
Accounting - 1.2 CH

Introductions and Welcome
Karen Osterheld, American Accounting Association
Keynote Speaker: Leslie Seidman, Independent Corporate Director

9:15 am – 10:15 am

Auditing and ESG: What are the Challenges?
Auditing - 1.2 CH

Moderator: Mandy Wheat, Audit Partner, RSM

Panelists: Sophie De Koning-Teasdale, Senior Manager, Sustainability & ESG Services, PwC
Corinne Dougherty, Audit Partner, KPMG
Steven Ward, Senior Manager, Climate Data Science and ESG Services, Deloitte

10:15 am – 10:45 am

Break

10:45 am – 11:45 am

Measuring, Monitoring, and Managing ESG Risk
Accounting - 1.2 CH

Moderator: Steve Isberg, Towson University, and Senior Fellow, Credit Research Foundation 

Panelists: Bill Dockman, former Vice President and Chief Financial Officer, W.R. Grace
Tesfaye Lemma, Towson University
Steve Isberg, Towson University

11:45 am– 1:15 pm

Lunch and Fireside Chat: The SEC Proposal on Climate Related Disclosures for Investors
Accounting - 1.0 CH

Moderator: Barbara Porco, Fordham University

Speaker: Anita Chan, Audit Partner, ESG Reporting, KPMG

1:30 pm – 2:30pm

Concurrent Sessions


1.01: ESG and Consulting: What Will Our Students be Working On?
Accounting - 1.2 CH

Moderator: Mary Ellen Carter, Boston College

Panelists:
Scott Anderson, Partner, Sensiba San Filipo
Reagan Richmond, Senior Manager, Climate Change and Sustainability Services, EY
Steven Ward, Senior Manager, Climate Data Science and ESG Services, Deloitte


1.02: The Imperative: Teaching and Research on Accountability in a Sustainable World
Accounting - 1.2 CH

Speaker: Peter Easton, University of Notre Dame


1.03: Case: ESG Externalities
Accounting - 1.2 CH

Moderator: Bette Kozlowski, KPMG

Speakers: Barbara Porco, Fordham University; Kelly Ulto, Fordham University

2:30 pm – 3:30 pm

Concurrent Sessions


2.01: The Intersection of Sustainability and Accounting
Accounting - 1.2 CH

Moderator: Kristen Gray, EY Americas Tax Sustainability Leader

Panelists: Joe Allanson, Executive Vice President, Finance ESG, Salesforce;  Denise N. Naguib, Global Vice President, Sustainability and Supplier Diversity Global Operations, Marriott International, Inc.; Kevin Rabinovitch, Global VP Sustainability and Chief Climate Officer for Mars, Incorporated


2:02: Dialogue Session - Disclosures
Accounting - 1.2 CH

Moderator:  Peina Liu, Georgia Institute of Technology 

Corporate Disclosures for Green Supply Chains: Evidence from Scope 3 Emissions Disclosure
Holly Yang, Singapore Management University; Young Jun Cho, Singapore Management University; Jungbae Kim, Singapore Management University

The Effect of Climate-Related Disclosure Nature and Investors’ Environmental Affinity on Perception of Risk
Peina Liu, Georgia Institute of Technology

The Double Materiality Audit: Assurance of ESG Disclosure
Deniz A. Appelbaum, Montclair State University; Huijue Kelly Duan, Rutgers, The State University of New Jersey; Hanxin Hu, Rutgers, the State University of New Jersey; Ting Sun, The College of New Jersey
 

2.03: Building Processes and Controls for ESG Reporting Under the COSO Framework
Auditing - 1.2 CH

Speakers: Shari Littan, IMA; Brad Monterio, IIA
 

2.04: ESG/Sustainability Cases
Accounting - 1.2 CH

Moderator: Mark Holtzblatt, Cleveland State University

SABMiller plc: The Case for ESG Reporting
Kristine M. Brands, United States Air Force Academy; Mark Holtzblatt, Cleveland State University

Starbucks Corporation - Value Beyond Profit
Eszter Palancz, University of Toronto

Curbing Carbon Emissions: A Case Study in Measurement, Transparency, and Behavior Change
Megan Hess, Washington & Lee University; Jane Stewart, Washington & Lee University

3:30 pm – 3:45 pm

Break

3:45 pm – 4:45  pm

Concurrent Sessions


3.01: Now That I’m Working in the ESG Area, What Could I Have Benefitted from Learning in School?
Accounting - 1.2 CH

Moderator: Scott Showalter, NC State University

Panelists: Arelle Oberlander, Sustainability Analyst, Sensiba San Filipo
Matthew W. Rickert, Senior, Climate Change and Sustainability Services, EY
Regina Zhong, Manager, ESG Consulting Solutions Practice, PwC


3.02: Introductory Courses on Sustainability
Accounting - 1.2 CH

Moderator: Patricia Dechow, University of Southern California

Introduction to Sustainability Reporting
Patricia Dechow, University of Southern California

Sustainability Accounting: An Introductory Course
Megan Hess, Washington and Lee University

Sustainability in the Global Accounting Environment
Kathleen M. Bakarich, Hofstra University
 

3.03:Dialogue Session – Decision Making
Accounting - 1.2 CH

Moderator: Syrena Shirley, George Mason University

The Monetization of Nonfinancial Impact: How Measurement Basis Can Influence Managers’ Decision Making
Conner R. Blake, University of Massachusetts – Amherst; Joseph Johnson, University of Central Florida

CSR and Credit Line Usage: Evidence Fom the Onset of COVID-19
Monica Kabutey, University of North Texas; Syrena Shirley, George Mason University; Anywhere Sikochi, Harvard University

Effects of Climate Risk on Bank Earnings Management Activities
Qiuhong Zhao, Texas A&M University–Corpus Christi

ESG Assurance Characteristics and Stakeholder Judgment and Decision-Making—An Experimental Approach
Andrea Tsentides, Rutgers, TheState University of New Jersey
 

3.04: Integrating Business Sustainability into Business and Accounting Curricula
Accounting 1.2 CH

Moderator: Zabihollah Rezaee, The University of Memphis

Panelists:
Michael Kraten, Houston Baptist University
Brigitte Muehlmann, Babson College
Zabihollah Rezaee, The University of Memphis
Anne Schnader, Suffolk University
Irene Wiecek, University of Toronto

4:45 pm - 5:45 pm

Concurrent Sessions


4.01: The Rise of ESG and the Future of Financial Reporting
Accounting - 1.2 CH

Moderator: Shira Cohen, San Diego State University
 
Panelists:
Shari Littan, Director, Global Reporting and Research Policy
Daryl Sng, Principal Director, Sustainability Strategy, Accenture
Ruoke Yang, Financial Economist, U.S. Securities and Exchange Commission
Margaret Weidner, Senior Manager, Change and Sustainability Services, EY

4.02: Incorporating Sustainability into Accounting Curricula
Accounting - 1.2 CH

Speakers: Kristine M. Brands, United States Airforce Academy; Mark Holtzblatt, Cleveland State University; Paul Juras, Babson College

4.03: EY Academic Resource Center (EYARC): Long-Term Value and Sustainability Reporting Curriculum
Accounting - 1.2 CH

Speakers: Catherine Banks, EY; Tina Carpenter, The University of Georgia; Sarah Cook, EY 

4.04: Integration of ESG/Sustainability into Accounting Courses
Accounting - 1.2 CH

Moderator: Wendy Tietz, Kent State University

ESG Reporting Projects for Introductory Accounting
Wendy Tietz, Kent State University

ESG Momentum in Your Accounting Course
Eszter Palancz, University of Toronto

Integrating Sustainability Concepts Into an Intermediate Accounting Course
Kathleen M. Bakarich, Hofstra University

Experiential Learning in Sustainability Accounting: Using Personal Footprint Calculators to Teach Corporate Sustainability Performance Assessment
Tammy K. Kowalcyk, Appalachian State University

6:00 pm – 7:15 pm

Reception

7:00 am – 8:00 am

Breakfast Tables  – Discussion of How to Use ESG/Sustainability to
Market Accounting to Students

8:00 am – 3:00 pm

Tabletop Exhibits: AICPA & CIMA, HUBRO, and IMA

8:00 am – 9:00 am

Keynote Panel: How ESG and Sustainability Issues are Impacting the Financial Statements
Accounting - 1.2 CH

Moderator: Karen Osterheld, American Accounting Association

Panelists: Christine Botosan, Board Member, FASB
Catherine Ide, Managing Director, PwC National Quality Office
Richard McMahon, Senior Vice President, Energy Supply & Finance, and Chief ESG Officer, Edison Electric Institute

9:00 am – 10:30 am

Concurrent Sessions


5.01: Impact of CSR and ESG on Valuation
Accounting - 1.8 CH

Moderator: Irina Luneva, University of Pennsylvania

Implications of Investor-Focused ESG Reporting ... and Misreporting
Henry L. Friedman, University of California, Los Angeles; Mirko Stanislav Heinle, University of Pennsylvania; Irina Luneva, University of Pennsylvania
Discussant: Mandy Ellison, The University of Texas at Austin

Environmental and Social Risk, Adaptation, and Equity Value
Curtis Farnsel, University of Dayton
Discussant: Amna Chalwati, St. Mary's University

Do Foreign Institutions Avoid Investing in Poorly CSR-Performing Firms?
Abdul Mohi Khizer, University of Toronto; Samir Trabelsi, Brock University; Amna Chalwati, St. Mary's University
Discussant: Curtis Farnsel, University of Dayton


5.02: Impact of the Board, External Assurance and the Global Reporting Initiatives on Sustainability Reporting
Accounting - 1.8 CH

Moderator: Jing Lu, University of Guelph

Sustainability Reporting in Global Listings Context: A Legitimacy Theory Evaluation of Relevant Empirical Evidence
Noha Abdelrahman, The British University in Egypt; Barbara Marie Porco, Fordham University; Kenneth D’Silva, London South Bank University; Mohamed Rashwan, The British University in Egypt
Discussant: Diane J. Janvrin, Iowa State University

Board Interlocks, Sustainability Committee Experience, and Sustainability Reporting
Jing Lu, University of Guelph; Dongning Yu, Ryerson University; Fereshteh Mahmoudian, Simon Fraser University; Jamal A.Nazari, Simon Fraser University; Irene M.Herremans, University of Calgary
Discussant: Diane J. Janvrin, Iowa State University

Evaluating the Effectiveness of the Global Reporting Initiatives Transition
Chris Akroyd, Canterbury University; Ramona Zharfpeykan, The University of Auckland
Discussant: Allison Koester, Georgetown University


5.03: Courses on ESG and Sustainability
Accounting - 1.8 CH

Moderator: Amy Foshee Holmes, Trinity University

Sustainability Accounting Theory and Practice
James William Shimko, Husson University

Special Topics in Accounting: Environmental Accounting
William F. Thomas, Southwest Minnesota State University

Sustainability Accounting and Reporting
Holly Yang, Singapore Management University

Sustainability and Corporate Social Responsibility: A Global Concern
Amy Foshee Holmes, Trinity University

Sustainability and ESG Reporting
Hussnain Bashir, Norwegian School of Economics
 

5.04 Motivating Factors for CSR and Sustainability Activities
Accounting - 1.8 CH

Moderator: Conner R. Blake, University of Massachusetts Amherst

Motivating CSR Investment and Social Impact through Relative Performance Information
Jace Garrett, Clemson University; Greg McPhee, Clemson University; Dan Way, Clemson University
Discussant: Mary Ellen Carter, Boston College

The Effect of Involvement in Sustainability Initiatives and the Disclosure of Initiative Expenditures on Managers' Operating Decisions
Conner R. Blake, University of Massachusetts-Amherst
Discussant: Jacob Lennard, University of Central Florida

Motivating ESG Activities Through Contracts, Taxes and Disclosure Regulation
Jonathan David Bonham, The University of Chicago; Amoray Riggs-Cragun, The University of Chicago
Discussant: Barbara Porco, Fordham University

5.05: Integrating ESG/Sustainability into the Curriculum
Accounting - 1.8 CH

Moderator: Kathleen Bakarich, Hofstra University

Integration of Business Sustainability Education into Business and Accounting Curricula
Zabihollah Rezaee, The University of Memphis; Kenneth R. Lambert, The University of Memphis; James Lukawitz, The University of Memphis
Discussant: Margaret Shackell, Ithaca College

Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators
Valerie Simmons, The University of Southern Mississippi; Ashley Stampone, The University of Scranton; Linette Rayeski, King’s College; Amanda Serafin, The University of Scranton
Discussant: Margaret Shackell, Ithaca College

10:30 am – 11:00 am

Break

11:00 am – 12:30 pm

Concurrent Sessions


6.01: Management Accountants' Role in the 'E' of ESG - Reducing Carbon Footprint for Businesses
Accounting - 1.8 CH

Panelists: Shari Littan, IMA and Margaret Shackell, Ithaca College

12:30 pm – 1:45 pm

Lunch and Speaker
Accounting - 1.0 CH

Introduction: Karen Osterheld, American Accounting Association

The Critical Role of Accounting in a Sustainable Economy
Speaker: Brad Sparks, Executive Director of The Prince’s Accounting For Sustainability (A4S) Project in the United States

2:00 pm – 3:30 pm

Concurrent Sessions


7.01: Sustainability and Investment Decisions
Accounting - 1.8 CH

Moderator: Nicole Holden, Arizona State University

Doing Good by Being Smart: Green Innovation, Firm Performance, and ESG Funds’ Capital Allocation
Qiang Cheng, Singapore Management University; An-Ping Lin, Singapore Management University; Mengjie Yang, Singapore Management University
Discussant: Seungju Choi, University of Miami

Does Green Fund Ownership Impact Liquidity and Analyst Following?
Nicole Holden, Arizona State University
Discussant: Mengjie Yang, Singapore Management University

Sustainability: Performance, Preferences, and Beliefs
Victor Schauer, Ludwig Maximilian University of Munich
Discussant: Nikki Skinner, University of Georgia

 
7.02: Panels
Accounting - 1.8 CH

Moderator: Karen Osterheld, American Accounting Association

ESG Practice: A View from the Field

Moderator: Pankaj Nagpal, University of Arkansas

Panelists: Corinne Dougherty, Audit Partner, KPMG
Pankaj Nagpal, University of Arkansas
Zabihollah Rezaee, The University of Memphis
Matthew W. Rickert, Senior, Climate Change and Sustainability Services, EY

ISSB Technical Update
Panelists: Jeffrey Hales, The University of Texas at Austin
Khrystyna Bochkay, University of Miami


7.03: Cases on ESG and Sustainability
Accounting - 1.8 CH

Moderator: Lucy Uche Diala, California State University, Fresno

A Case Study on Sustainability Reputation
A. J. Stagliano, St. Joseph University

Corporate Social Responsibility: Analyzing Wind Turbine Opportunities Using Alteryx
Diane J. Janvrin, Iowa State University; Cynthia G. Jeffrey, Iowa State University

Costing Breakage: A Case Study on Implementing Waste Reduction to Foster Sustainability
Lucy Uche Diala, California State University, Fresno

7.04: Sustainability Reporting

Moderator: Megan Hess, Washington & Lee University
Accounting - 1.8 CH

Corporate Sustainability Reporting: Pre-Merger Case of Conventional vs Islamic banks
Saad A. Alkazemi, Kuwait University
Discussant: Noha Abdelrahman, The British University in Egypt

Seeking Quality in Voluntary ESG Reporting
Megan Hess, Washington & Lee University; Andrew Hess, Washington & Lee University
Discussant: Mark Evans, Wake Forest University

Show Me? Inspire Me? Make Me? An Institutional Theory Exploration of Social and Environmental Reporting Practices
Jacqueline Jarosz Wukich, Case Western Reserve University; Timothy J. Fogarty, Case Western Reserve University; Erica Neuman, The University of Dayton
Discussant: Jacob Lennard, University of Central Florida

3:30 pm – 3:45 pm

Break

3:45 pm – 5:15 pm

Concurrent Sessions


8.01: Intentionally left blank


8.02: Emissions - Disclosure and Tracking
Accounting - 1.8 CH

Moderator: Harlow Loch, Michigan State University

The Current Disclosure Landscape of Scope 3 GHG Emissions
Patrick E. O'Brien, SUNY College at Old Westbury; Kathleen M. Bakarich, Hofstra University; Devon Baranek, Rider University
Discussant: Will Thomas, Southwest Minnesota State University

Tracking Scope 3 Greenhouse Gas Emissions in a Manufacturing Value Chain with Blockchain
Mark Donald Sheldon, John Carroll University; James Gregory Jenkins, Auburn University; Eric Negangard, University of Virginia
Discussant: Will Thomas, Southwest Minnesota State University

The Emissions Allocation Decision: The Firm, Environmental Reporting, and Disparities in Pollution Exposure
Harlow Loch, Michigan State University; Jing Kong, University of Michigan–Dearborn
Discussant: Amy Foshee Holmes, Trinity University

8.03: Courses on ESG and Sustainability
Accounting - 1.8 CH

Moderator: Curtis Farnsel, University of Dayton

Accounting for Community
Curtis Farnsel, University of Dayton

Evaluating Sustainability Performance
Irene M. Herremans, University of Calgary

The Future of Accounting Education at Higher Education Institutions: Embedding Education on ESG Accounting and Disclosures
Caroline Aggestam Pontoppidan, Copenhagen Business School; David Jonas Schröder, Copenhagen Business School

A Model ESG Accounting Curriculum
Kristine M. Brands, United States Air Force Academy; Mark A. Holtzblatt, Cleveland State University


8.04: ESG: Litigation, Juror Judgements and Earnings Management
Accounting - 1.8 CH

Moderator: Lin Wang, Midwestern State University

On the EPA’s Radar Screen: The Role of Financial Reports in Environmental Enforcement
Annika Wang, University of Houston; Bin Li, University of Houston
Discussant: Joseph Johnson, University of Central Florida

The Politics of Climate Change and Materiality in Accounting Disclosures: Evidence from Juror Judgments
Michael Thomas Durney, The University of Iowa; Joseph Johnson, University of Central Florida; Rick C. Warne, University of San Diego
Discussant: Lin Wang, Midwestern State University

Corporate Social Responsibility and Market Premium to Meet/Beat Earnings Benchmark
Yu Bai, Louisiana State University in Shreveport; Lin Wang, Midwestern State University; Lanyi Yan Zhang, University of Houston–Downtown
Discussant: Zabihollah (Zabi) Rezaee, The University of Memphis