Program | American Accounting Association

2023 Accounting Behavior and Organizations Doctoral Consortium

October 12-13, 2023 • Wyndham Grand Pittsburgh Downtown, Pittsburgh, Pennsylvania

Preliminary Program

Thursday, October 12, 2023
6:00 pm - 7:00 pm	Doctoral Consortium Reception

Friday, October 13, 2023 - Doctoral Consortium

7:00 am - 5:00 pm	Registration

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

8:00 am- 12:00 pm	Doctoral Consortium

12:00 pm - 1:30 pm	Lunch with Speaker George Loewenstein, Carnegie Mellon University Accounting -1.2 CH

1:45 pm - 3:15 pm	Concurrent Sessions 1.01: Professional Skepticism Auditing - 1.8 CH Moderator: Elizabeth Altiero Poziemski, University of Central Florida Inconsistent Auditor Responses to Uncooperative Client Manager Behavior: When Skeptical Judgments and Actions Diverge Dan Rimkus, University of Florida Michael Ricci, University of Florida Discussant: Richard Mautz, University of South Florida The Effect of the Framing of Coaching Guidance and Communication Mode on Auditors’ Professional Skepticism Pornthana Sakchuenyos, Deakin University - Burwood Ken Trotman, UNSW Sydney Wei Chen, UNSW Sydney Discussant: Michael Ricci, University of Florida Which Dimensions of the Professional Skepticism Scale Are Instrumental in Resisting Client's Pressure: Nuanced Analysis of Hurtt's (2010) Scale Through PLS-SEM Natalia Mintchik, University of Cincinnati Melonie Hall, University of Florida Discussant: Jessica Buchanan, Providence College 1.02: Investor Reactions to How CEOs Look and Sound Accounting - 1.8 CH Moderator: Ryan Sommerfeldt, Washington State University Profanity and the Company-Investor Relationship Yao Yu, University of Massachusetts Amherst Scott Jackson, University of Nevada, Las Vegas Christopher Agoglia, University of Massachusetts Amherst Discussant: Ikseon Suh, University of Nevada, Las Vegas When Turning the Camera on Improves Investor Reactions Sheryl Moriarty, University of Denver Lorenzo Patelli, University of Denver Lisa Victoravich, University of Denver Discussant: Kathryn Brightbill, Utah State University Does CEO Accent Impact Investors’ Investment Decisions? Devendra Kale, University of Rhode Island Anis Triki, University of Rhode Island Discussant: Jeremiah Bentley, University of Massachusetts Amherst 1.03: Employee Decisions Given Pay Ranges, Cuts, and Delegation Personnel/Human Resources - 1.8 CH Moderator: Sohee Kim, University of Memphis The Effect of Pay Range Disclosure Width on Gender Differences in Job Applications Joe Croom, University of Washington Darren Bernard, University of Washington Benjamin Yang, University of Washington Discussant: Hayden Gunnell, Emory University Keeping Up with the Joneses During an Economic Crisis: The Effect of Different Types of Pay Cut on Employee Performance Di Yang, UNSW Sydney Mandy Cheng, UNSW Sydney Suyun (Sue) Wu, The University of Texas at El Paso Discussant: Nirmalee Raddatz, University of Memphis Does Allowing Employees to Set Their Own Pay Motivate Greater Effort? A Re-Examination of Potential Drivers McKay Jones, University of Wisconsin–Madison Willie Choi, University of Wisconsin–Madison Discussant: Karl Schuhmacher, Emory University 1.04: Manager Decisions: Promotions, Recruiting, Investing Personnel/Human Resources - 1.8 CH Moderator: Jiahui (Helen) Lu, West Virginia University Labor Market Sorting on Organizational Values and the Effect of Budgetary Slack Creation Kaitlin Hudspeth, Georgia State University Michael Majerczyk, Georgia State University Violet Olczak, Marquette University Raymond Stahl, Georgia State University Discussant: Adam Bross, Washington State University Paying to Reduce Disparity: Financially Incentivizing Workforce Diversity and its Effects on Managers’ Promotion Decisions and Employees’ Effort Bret Sheeley, University of Nebraska–Lincoln Discussant: Victoria Fung, University of Illinois at Urbana-Champaign The Impact of Environmental Sustainability Initiatives on Managers' R&D Decisions Conner Blake, Christopher Newport University M. David Piercey, University of Massachusetts Amherst Elaine Wang, University of Massachusetts Amherst Discussant: Robert Jennings, The University of Arizona

3:15 pm - 3:45 pm	Break

3:45 pm - 5:15 pm	Concurrent Sessions 2.01: Broader Work Outcomes Beyond Audit Quality Personnel/Human Resources - 1.8 CH Moderator: Alisa Brink, Virginia Commonwealth University Stay In Your Own Lane: Navigating the Challenges of Upward Knowledge Sharing in Hierarchical Audit Teams Miranda Hugie, University of Georgia Tina Carpenter, University of Georgia Margaret Christ, University of Georgia Discussant: Niki Bruno, University of South Carolina Rethinking the Workplace: A Person-Environment Fit Perspective of Auditor Burnout and Job Outcomes Bright (Yue) Hong, DePaul University Amy Kristof-Brown, The University of Iowa Jing Wang, The University of Iowa Discussant: Kamber Vittori, Northeastern University 2.02: CSR and Investor or Manager Decisions Accounting - 1.8 CH Moderator: Peina Liu, Georgia Institute of Technology ESG Pivots: How Do Investors React When Firms Simultaneously Abandon Failed ESG Initiatives and Start New ESG Initiatives? Robert Jennings, The University of Arizona Max Hewitt, The University of Arizona Ben Van Landuyt, The University of Arizona Discussant: Deni Cikurel, DePaul University Opening the Black-Box of the Insurance Effect of CSR: Investigating Nuances in Nonprofessional Investors' Judgments Toward CSR Companies Following a Restatement Natalia Mintchik, University of Cincinnati Erik Boyle, Idaho State University Discussant: Jonathan Kugel, Christopher Newport University Do Peer Firm Environmental Goal Disclosures and Carbon Offset Programs Impact Managers’ Environmental Disclosure Choices? Yulin Zhu, Kent State University Serena Loftus, Kent State University Wei Li, Kent State University Discussant: Bret Sheeley, University of Nebraska–Lincoln 2.03: Employee Behaviors When Considering Their Supervisors Personnel/Human Resources - 1.8 CH Moderator: Jeremy Douthit, The University of Arizona Social Comparison and Impression Management: The Joint Effect of RPI and Supervisor Presence on Employee Performance Nathan Mecham, Christopher Newport University Discussant: Ala Mokhtar, McMaster University Employees’ Strategic Advice Seeking: The Role of Performance Evaluation and Performance Measure Noise Kai Bauch, University of Koblenz-Landau Florian Behrend, Heinrich Heine University Düsseldorf Christoph Feichter, WU Vienna University of Economics and Business Discussant: Suyun (Sue) Wu, The University of Texas at El Paso Whose Job Is It, Anyway? The Effect of the Review Process on Employee Performance Adam Bross, Washington State University Ryan Sommerfeldt, Washington State University Discussant: Nathan Mecham, Christopher Newport University 2.04: Tax Compliance and Recent Societal Issues Taxes - 1.8 CH Moderator: Li Yang, University of Illinois at Urbana-Champaign First Things First: Using Anchoring Bias to Examine the Effect of Penalty Severity and the Penalty Environment on Compliance Tisha King, University of Waterloo Discussant: Lucas Swider, University of Oklahoma Understanding Migrants’ Willingness to Pay Income Taxes: A Fiscal Citizenship Perspective Jonathan Farrar, Wilfrid Laurier University Oliver James, University of Exeter Kim-Lee Tuxhorn, University of Calgary Josef Wunderlich, Julius-Maximilians University of Wuerzburg Discussant: Mary Marshall, Portland State University A Perfect Storm: The Effect of Repeat Notices and Processing Delays on Taxpayer Behavior Kelli Saunders, University of Nebraska–Lincoln Amy Hageman, Kansas State University Cass Hausserman, Portland State University Mary Marshall, Portland State University Discussant: Tisha King, University of Waterloo

5:30 pm - 6:30 pm	Meet Up Reception

Saturday, October 14, 2023 - 2022 ABO Research Conference

7:00 am - 3:30 pm	Registration

7:30 am - 8:15 am	Breakfast

8:30 am - 10:00 am	General Session: Picks of the 2023 ABO Coordinators Accounting - 1.8 CH Moderator: Tim Bauer, University of Waterloo Intimidation and Information Repetition: How Client Behaviors Influence Auditor Judgments Truman Rowley, University of Nevada, Las Vegas Jacqueline Hammersley, University of Georgia Discussant: Tamara Lambert, Lehigh University Layoffs or Reduced Hours? Effects of the Performance Measurement System Mackenzie Feinberg, The University of Texas at Austin Brian White, Cornell University Eric Chan, The University of Texas at Austin Discussant: Theresa Libby, University of Central Florida Executive Narcissism and the Power of Persuasion: Evidence from the Laboratory and Sell- Side Analyst Valuations Nick Seybert, University of Maryland College Park Charles Ham, Indiana University Bloomington Mark Piorkowski, Indiana University Bloomington Sean Wang, Southern Methodist University Discussant: Max Hewitt, The University of Arizona

10:00am - 10:30 am	Break

10:30 am - 12:00 pm	Concurrent Sessions 3.01 Auditor Skills and AI Information Technology - 1.8 CH Moderator: Richard Mautz, University of South Florida The Effect of Skills-Based Versus Nonskilled Community Service on Auditor Behavior Michael Killey, University of Michigan–Dearborn Matthew Hayes, University of Nevada, Reno Discussant: Elizabeth Altiero Poziemski, University of Central Florida Actions Speak Louder Than Words: The Divergence of Auditors’ Stated Risk Assessments and Planned Responses to Client’s Use of Artificial Intelligence Jennifer McCallen, University of Georgia Nikki MacKenzie, Georgia Institute of Technology Jane Thayer, Georgia Institute of Technology Discussant: Brady Haering, The University of Oklahoma Upskilling Auditors in the Face of Changing Skills Requirements: Does Self-Affirmation Help Overcome Aversion to AI-Based Specialist Advice? Isaac Yamoah, University of Illinois at Urbana-Champaign Sebastian Stirnkorb, University of Amsterdam Mark Peecher, University of Illinois at Urbana-Champaign Christian Pietsch, RSM Erasmus University Discussant: Dan Rimkus, University of Florida 3.02: The Role of Gender in Investor Judgments Accounting - 1.8 CH Moderator: Joe Croom, University of Washington Let’s Talk: The Effects of Virtual Financial Advisor Communication Mode and Gender Expression on Investor Judgments Alex Vandenberg, University of Pittsburgh Nicole Cade, University of Pittsburgh Discussant: Li Yang, University of Illinois at Urbana-Champaign Impact of CEO Self-Disclosure on Investor Judgment Peina Liu, Georgia Institute of Technology Kathy Rupar, Georgia Institute of Technology Discussant: Paul Black, Auburn University Do Investors Prefer Female CEOs in Activist-Targeted Firms? The Role of CEO Gender, Shareholder Activism Type, and Earning Guidance Disclosure Scott Jackson, University of Nevada, Las Vegas Christopher Agoglia, University of Massachusetts Amherst David Piercey, University of Massachusetts Amherst Discussant: Amanda Winn, The University of Kansas 3.03: Misreporting and More Misreporting Behavioral Ethics - 1.8 CH Moderator: Nathan Mecham, Christopher Newport University Learning to be Honest? The Effect of Organizational Culture and Reward Frequency on Performance Misreporting Ke Xu, Siena College Danya Mi, Emporia State University Guqiang Ni, Zhejiang Gonghshang University Discussant: Jeremy Douthit, The University of Arizona Distorting Data to Justify Biased Reports Cody Lu, University of Massachusetts Lowell Jeremiah Bentley, University of Massachusetts Amherst Discussant: Jacob Andrassy, Indiana University Bloomington Standing Up to the Group: The Role of Mentorship in Promoting Whistleblowing in a Group Misreporting Setting Xinning Xiao, Monash University Caulfield Estha Gondowijoyo, The University of Melbourne Susan Brodt, Queen's University Discussant: Martin Wiernsperger, WU Vienna University of Economics and Business 3.04: Manager Decisions: Bonuses and Pay Raises Personnel/Human Resources - 1.8 CH Moderator: Cathy Jun, Washington State University Is Horizontal Pay Secrecy Good or Bad? An Experimental Examination of its Effects on Discretionary Bonus Allocations and Employee Effort Kun Huo, Western University Lan Guo, Wilfrid Laurier University Dorian Lane, Wilfrid Laurier University Theresa Libby, University of Central Florida Discussant: Timothy Mallon, Indiana University Bloomington Mitigating the Gender Pay Gap: The Role of Pay Raise Budget Framing Hayden Gunnell, Emory University Karl Schuhmacher, Emory University Kristy Towry, Emory University Discussant: Jiahui (Helen) Lu, West Virginia University The “Deflect Effect”—The Effects of Event Foreseeability, Employee Causal Attribution, and Supervisors’ Empathy Levels on Ex-Post Discretionary Adjustments Kevin Veenstra, McMaster University Joanna Andrejkow, Western University Discussant: Kaitlin Hudspeth, Georgia State University

12:00 pm - 1:30 pm	Lunch with Awards

1:30 pm - 3:00 pm	Concurrent Sessions 4.01: Employee Effort and Slack Personnel/Human Resources - 1.8 CH Moderator: Adam Bross, Washington State University Carbon Pricing: How Disclosure of Internal Carbon Pricing Affects Managerial Honesty Alice Muncy, Baylor University Violet Olczak, Marquette University Jeremy Lill, The University of Kansas Discussant: Dan Way, Villanova University Side Businesses, Firm Investments, and Employee Effort: An Experimental Study Martin Wiernsperger, WU Vienna University of Economics and Business Discussant: Michael Majerczyk, Georgia State University Do Words Matter? The Effect of Recognition Narrative Quality and Prosocial Motivation on Work Effort Cathy Jun, Washington State University Paul Black, Auburn University Ryan Sommerfeldt, Washington State University Discussant: Violet Olczak, Marquette University 4.02: Investor Reactions to Audit Work Auditing - 1.8 CH Moderator: Alex Johanns, University of Kentucky Auditor Reporting on Other Information Outside of the Financial Statements Erin Hamilton, University of Nevada, Las Vegas Sabine Graschitz, University of Innsbruck William Messier, NHH Norwegian School of Economics Christian Pietsch, RSM Erasmus University Discussant: Zachary Merrill, University of Massachusetts Amherst The Signaling Effect of Critical Audit Matters: How Disclosure Patterns and Reporting Treatment Influence Investors’ Judgments and Decisions Hilda Carrillo, University of Louisville Discussant: Christine Gimbar, DePaul University The Joint Impact of Corporate Greenwashing and ESG Assurance on Investment Judgments Amanda Winn, The University of Kansas Mehmet Kara, The University of Kansas Adi Masli, The University of Kansas Discussant: Leonardo Barcellos, Arizona State University 4.03: Ethical Values and the Corporate Control Environment Behavioral Ethics - 1.8 CH Moderator: Paul Black, Auburn University The Influence of Corporate Codes of Ethics, Incentives, and Conscientiousness on Earnings Management David Ryan, Southern Utah University Jeremy Richardson, Texas Tech University Gary Fleischman, Texas Tech University Discussant: Peina Liu, Georgia Institute of Technology Multi-Level Relational Models in the Corporate Governance “Mosaic” and Financial Executives’ Ethical Reporting Decisions Ikseon Suh, University of Nevada, Las Vegas Michael Lee, Skema Business School Discussant: Ryan Sommerfeldt, Washington State University 4.04: Employee Learning and Knowledge Strategies Personnel/Human Resources - 1.8 CH Moderator: Spencer Vogrinec, University of Pittsburgh Exploitation or Exploration: Employees’ Strategies in Projects with Highly Uncertain Outcomes Mike Wynes, University of Saskatchewan Lan Guo, Wilfrid Laurier University Leslie Berger, Wilfrid Laurier University Zhuoyi Zhao, St. Norbert College Discussant: Stephen Bachmann, University of Pittsburgh Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Seeking Suyun (Sue) Wu, The University of Texas at El Paso Stephanie Cheng, University of Wyoming Jason Kuang, Georgia Institute of Technology Brian Vansant, Auburn University Discussant: Pei Wang, University of Waterloo Does Learning Mindset Moderate the Effect of Performance Information Type on Performance? Samantha Schachner, St. Bonaventure University Discussant: Sohee Kim, University of Missouri-Kansas City

3:00 pm - 3:30 pm	Break

3:30 pm - 5:00 pm	Concurrent Sessions 5.01: Practice and Regulatory Implications for the Audit Profession Auditing - 1.8 CH Moderator: Jessica Buchanan, Providence College Navigating Sustainability Disclosure: The Impact of Reporting Approach and Assurance Level on Investor Confidence and Investor-Auditor Expectation Gaps Lori Bhaskar, Indiana University Bloomington Jeffrey Hales, The University of Texas at Austin Tamara Lambert, Lehigh University Roshan Sinha, Indiana University Bloomington Discussant: Alex Johanns, University of Kentucky Is CPAB Captured? A Comparison of CPAB and Joint CPAB-PCAOB Inspection Deficiencies Yi Luo, Western University Discussant: Alisa Brink, University of Commonwealth University A Test of the Behavior Analysis Interview in a Fraud Setting Kevan Jensen, The University of Oklahoma Brady Haering, The University of Oklahoma Mark Smith, University of North Florida Discussant: Dongsheng Li, University of Wisconsin–Madison 5.02: Words and Feelings Matter to Investors and Managers Accounting - 1.8 CH Moderator: Alex Vandenberg, University of Pittsburgh Social Media and Investors’ Name-Induced Biases: Exacerbated Effects and Mitigation Sophia (Yu) Long, University of Minnesota, Duluth Wei Li, Kent State University Discussant: Alex Vandenberg, University of Pittsburgh Earnings Disclosures and Investor Judgments: The Joint Effect of Incidental Affect, Earnings Valence, and Emotion-Understanding Ability Mike Wynes, University of Saskatchewan Discussant: Sarah Thorrick, University of Massachusetts Amherst Context Matters: The Effect of Hedging Language in Managerial Communications on Escalation of Commitment Kathryn Brightbill, Utah State University Kristina Rennekamp, Cornell University Todd Thornock, University of Nebraska–Lincoln Discussant: Lorenzo Patelli, University of Denver 5.03: Tools and Interventions that Influence Investors Accounting - 1.8 CH Moderator: Shannon Garavaglia, University of Pittsburgh Can Mindfulness Stabilize Investment Risk Taking in the Presence of Interruptions? Dan Stone, University of Kentucky Asli Basoglu, University of Delaware Discussant: Hilda Carrillo, University of Louisville The Effect of News-Trade Integration on Investors' Judgments Joe Croom, University of Washington Brad Kamrath, Montana State University-Bozeman Nicole Cade, University of Pittsburgh Discussant: Cade Cardwell, University of Massachusetts Amherst Experimental Examination of the Location of the Management Performance Measure Reconciliation as Proposed in the IAS 1 Exposure Draft Nicolas Epelbaum, York University Linda Thorne, York University Sameera Khatoon Hassan, Toronto Metropolitan University Discussant: Luke Barnhart, University of Massachusetts Amherst 5.04: Effects of Feedback and Praise in the Workplace Personnel/Human Resources - 1.8 CH Moderator: Stephen Bachmann, University of Pittsburgh How Charged Language and Feedback Valence Influence Engagement and Performance in a Learning Task Todd Thornock, University of Nebraska–Lincoln Alice Muncy, Baylor University Jeremy Lill, The University of Kansas Discussant: Joanna Andrejkow, Western University Delivering Negative Feedback from Afar: How Organizational Identification Maintains Feedback Effectiveness in Remote Work Environments Richard Mautz, University of South Florida Margaret Christ, University of Georgia Thomas Vance, Colorado State University Discussant: Xinning Xiao, Monash University Caulfield

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

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