Reception-Celeste Hotel

Registration

Networking Breakfast sponsored by the IMA

Plenary

Accounting - 1.8 CH

Welcome: Sofia Lourenco, Midyear Meeting Co-Director, University of Lisbon 

Perspectives-Controls-A Salesman
Introduction: Monte Swain,  Brigham Young University
Speaker: Matt Owen, former Disney Sr VP International Controller

Break

Concurrent Sessions

2.01: Impact of AI on Accounting and Finance
Accounting - 1.8 CH

Presenter: Susie Duong, Sr. Director of Research, IMA

2.02: Management Control Systems in Contemporary Spaces
Accounting - 1.8 CH
Moderator: Jiahui (Helen) Lu, West Virginia University

Play a Working Game: A Field Study of Delivery Riders' Sense of Community and Motivation from a Gamified Incentive System
Gary (Guanlin) Wang, The University of Bristol
Christopher Chapman, The University of Bristol
Mariano Scapin, The University of Bristol
Discussant: Mary Valdes, University of Ottawa

Management Control Systems in Small and Medium-Sized Enterprises: A Dynamic Assemblage of Control Elements
Mary Valdes, University of Ottawa
Samia Chreim, University of Ottawa
David Otley, Lancaster University
Discussant: Benjamin Chapin, Virginia Commonwealth University

Management Control Patterns for a Circular Economy
Henri Teittinen, University of Eastern Finland
Discussant:  Utz Schäffer, WHU-Otto Beisheim School of Management

2.03: Performance Effects of Management Accounting and Control
Accounting - 1.8 CH
Moderator:  Konstantin Flassak, LMU Munich

Innovation as Game Changer? On the Bidirectional Effects Between Management Accounting System Innovation and Organizational Success
Alisa Sophie Bach, WHU-Otto Beisheim School of Management
Daniel Schaupp, WHU-Otto Beisheim School of Management
Utz Schäffer, WHU-Otto Beisheim School of Management
Discussant: Aleksandra Klein, Vlerick Business School


Enabling Budgeting and Employee Turnover Intentions: The Role of Error Management Climate and Error Aversion Climate
Gregory McPhee, Clemson University
Lucia Bellora-Bienengräber, University of Groningen
Derek Dalton, Clemson University
Discussant: Hoa Ho, Ludwig Maximilian University of Munich

2.04: Whistleblowing and Corporate Governance 1
Accounting - 1.8 CH
Moderator: Simon Birk, University of Bremen


Whistleblowing and Information System Design
Lin Qiu, Purdue University
Lin Nan, Purdue University
Ronghuo Zheng, The University of Texas at Austin
Minlei Ye, Affiliation
Discussant: Tae Wook Kim, University of Texas at Dallas

Financial Rewards: The Trojan Horse of Frivolous Whistleblowing?
Dwight Waeye, Ghent University
Sophie Maussen, Ghent University
Discussant: Leslie Berger, Wilfrid Laurier University

Democracy Exposed CEOs
Menghan Zhu, Vrije University Amsterdam
Weijia Zhi, The Chinese University of Hong Kong
Discussant: Ronghuo Zheng, The University of Texas at Austin

2.05: Diversity Issues
Accounting - 1.8 CH
Moderator:  Victoria Fung, University of Illinois at Urbana-Champaign


Cure or Curse for Gender Equality in the Workplace? The Perils of Exercising Family- Friendly Non-Wage Benefits
Jee-Eun Shin, University of Toronto
Sun-Moon Jung, Dongguk University
Discussant: Margaret Shackell, Ithaca College

The Disparate Effects of Top Management Team Age Diversity Across Crises: Evidence from COVID-19 and the Great Recession
Shan Wang, Loyola Marymount University
James Plecnik, Loyola Marymount University
Discussant: Katherine (Kexin) Yu, University of Cincinnati

Mitigating the Gender Pay Gap: The Role of Pay Raise Budget Framing
Hayden Gunnell, Emory University
Karl Schuhmacher, Emory University
Kristy Towrey, Emory University
Discussant: Kate Patterson, WU Vienna University of Economics and Business

2.06: Employee Effort
Accounting - 1.8 CH
Moderator: Michele Fumagalli, Bocconi University

Startups, Firm Investments, and Employee Effort: An Experimental Study
Martin Wiernsperger, WU Vienna University of Economics and Business
Discussant: Patrick Martin, University of Pittsburgh

Does Allowing Employees to Set Their Own Pay Motivate Greater Effort? A Re-Examination of Potential Drivers
Jongwoon Choi, University of Wisconsin-Madison
McKay Jones, University of Wisconsin-Madison
Discussant: Sara Wick, University of Guelph

Shaking Things Up: The Effect of Compensation Scheme Change on Employee Effort
Todd Thornock, University of Nebraska-Lincoln
Jeremiah Bentley, University of Massachusetts Amherst
James Cannon, Utah State University Logan
Discussant: Pei Wang, University of Waterloo

2.07: Cost Structure
Accounting - 1.8 CH
Moderator: Sangmok Lee, Michigan State University

A Second Look at Free Cash Flow and the Agency Problem in the Asymmetrical Behavior of Selling, General, and Administrative Costs
Thomas Kaspereit, University of Luxembourg
Ahsan Habi, Massey Universityd
Yuwen Cai, University of Luxembourg
Discussant: Vishal Baloria, University of Connecticut

Labor Adjustment Costs and Cost Behavior
Vishal Baloria, University of Connecticut
Discussant: Thomas Kaspereit, University of Luxembourg

Turning Fixed Costs into Allies-Embracing the Power of Cost Rigidity in Negotiations
André Hoppe, KU Leuven
Discussant: Hari Ramasubramanian, Frankfurt School of Finance & Management

2.08: Relative Performance Evaluation
Accounting - 1.8 CH
Moderator: Joseph Moran, University of Pennsylvania

Relative Performance Evaluation and Long-Term Incentives
Michal Matejka, Arizona State University
Stephan Kramer, Erasmus University Rotterdam
Discussant: Adrienne Rhodes, The University of Iowa

The Use of Relative Performance Evaluation in Firms with Weak Internal Controls
Sebastian Kuhn, Ludwig Maximilian University of Munich
Discussant: Frank Moers, Maastricht University

Common Ownership and Peer Selection in Relative Performance Evaluation
Sydney Qing Shu, Miami University
Guojin Gong, University of Connecticut
Lijun Lei, The University of North Carolina at Greensboro
Discussant: Sumin Lee, Seoul National University

2.09: Issues in Supply Chains
Accounting - 1.8 CH
Moderator: Miranda Hugie, University of Georgia

Strategic Alignment Between Supply Chain Partners and Supplier Earnings Quality
Sheng Liu, Northeastern Illinois University
Hsihui Chang, Drexel University
Raj Mashruwala, University of Calgary
Rong-Ruey Duh, Tunghai University
Discussant: Adam du Pon, Georgia Southern University

The Mandated Risk Factor Disclosures and Trade Credit: Effect from Suppliers' Bargaining Power
Shihui Fan, Kent State University Kent
Discussant: Tineke Distelmans, Vlerick Business School

Beyond Tokenism: The Impact of Board Ethnic Diversity on Supply Chain Diversification
Minjia Li, The University of British Columbia
Yiwen Jin, The University of British Columbia
Jenny Li Zhang, The University of British Columbia
Discussant: Wei Cai, Columbia University Business School

Networking Lunch

AICPA-CIMA Presentation

Award Presentations:
Management Accounting Impact on Practice Award
Midyear Meeting Best Paper Award
JMAR Best Paper Award
MAS Lifetime Achievement Award

Concurrent Sessions

3.01: Panel-Diversity and Inclusion in the MA Academy: Implications for Knowledge and Practice
Moderator: Aleksandra Klein, Vlerickl Business School & KU Leuven

Panelists: Anne Wu, National Chengchi University
Andson Braga de Aguiar, University of São Paulo
Michal Matejka, Arizona State University

3.02: Management Control and Organization Design
Accounting - 1.8 CH
Moderator: Jenna Blanche, University of Amsterdam

Moderators of Control System Cascade Effects
Christopher Ittner, University of Pennsylvania
Pablo Casas-Arce, Arizona State University
Joseph Moran, University of Pennsylvania
Asis Martinez-Jerez, Cornell University
Discussant: Isabella Grabner, WU Vienna University of Economics and Business

Management Control in Hierarchies
Konstantin Flassak, Ludwig Maximilian University of Munich
Christian Hofmann, Ludwig Maximilian University of Munich
Melissa Martin, University of Illinois at Chicago
Nina Schwaiger, Ludwig Maximilian University of Munich
Discussant: Konstantin Gruen, Vienna University of Economics and Business

ESG Integration in Information Provision to Internal and External Users: An Organizational Design Perspective
Isabella Grabner, WU Vienna University of Economics and Business
Claudia Marini, WU Vienna University of Economics and Business
Arthur Posch, IMC University of Applied Sciences
Discussant:  Yue Li, University of Toronto - Rotman School of Management

3.03: Relative Performance
Accounting - 1.8 CH
Moderator: Myrna Modolon Lima, Emory University

The Effect of Relative Performance Information on the Performance of Newly Promoted Employees
Kaitlin Hudspeth, Georgia State University
Ivo Tafkov, Georgia State University
Discussant: Jiahui (Helen) Lu, West Virginia University

The Effects of Relative Performance Information and Work-Training Tradeoff on Employees' Skill Development: An Experimental Investigation
Bei Shi, University of Amsterdam
Markus Arnold, University of Bern
Ivo Tafkov, Georgia State University
Elien Voermans, Erasmus University
Discussant: Garrison Nuttall, University of Central Florida


Social Comparison and Impression Management: The Joint Effect of RPI and Supervisor Presence on Employee Performance
Nathan Mecham, Christopher Newport University
Discussant: Markus Arnold, University of Bern
 

3.04: Pay
Accounting - 1.8 CH
Moderator: Hayden Gunnell, Emory 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: Richard Mautz, The University of North Carolina at Wilmington

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 Waterloo
Theresa Libby, University of Central Florida
Discussant: Fabien Ize, University of Bern

Labor Market Participants' Reactions to Salary Range Disclosures
Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign
Victoria Fung, University of Illinois at Urbana-Champaign
Lisa LaViers, Tulane University
Discussant: Dorian Lane, Wilfrid Laurier University

3.05: Peer Effects and Spillover
Accounting - 1.8 CH
Moderator: Yaxuan Chen, Harvard University

Peer Effects in Repeated Tournaments: Evidence from a Geographically Dispersed Organization
Isabella Grabner, WU Vienna University of Economics and Business
Cheng Jen Huang, National Chengchi University
Jizhang Huang, Shanghai University of Finance and Economics
Anne Wu, National Chengchi University
Discussant: Stephan Kramer, Erasmus University Rotterdam

Spillover Effects in Board Structure: Evidence from SB 826
Courtney Yazzie, Clemson University
Discussant: Michael Paz, Cornell University

Peer Group Comparisons and Pay Spillovers in the CEO Labor Market
Michael Paz, Cornell University
Christopher Boone, University of Massachusetts
Discussant: Cheng Jen Huang, National Chengchi University

3.06: Individual Differences
Accounting - 1.8 CH
Moderator: Oleksandr Kondrachuk, University of Central Florida

Revisiting the Influence of Affect on Managers'Capital Budgeting Decisions: The Moderating Role of Emotional Intelligence
Mike Wynes, University of Saskatchewan
Christopher Wong, Wilfrid Laurier University
Errol Osecki, York University
Discussant: Huaxiang Yin, Nanyang Technological University

The Spillover Effects of Characteristics of Forecasting Tasks on Managers' Risk-Taking
Devon Erickson, Utah State University
Jason Brown, Indiana University Bloomington
Max Hewitt, The University of Arizona
Laureen Maines, Indiana University Bloomington
Discussant: Robert Grasser, University of South Carolina

The Impact of a Malevolent Personality on Wasting Company Resources: Dark Triad Personality and Escalation of Commitment
Katlijn Haesebrouck, Maastricht University
Saskia Spang, Maastricht University
Discussant: Heather Pesch, Oregon State University

3.07: Cost Structure and Budgets
Accounting - 1.8 CH
Moderator:  Young-Il Baik, University of Illinois at Urbana-Champaign

Consistency is Key: How Costing Information Consistency Helps Hospitals Manage Costs
Ginger Scanlon, The University of North Carolina at Chapel Hill
Eva Labro, The University of North Carolina at Chapel Hill
Lorien Stice-Lawrence, University of Southern California
Discussant: Mina Pizzini, Texas State University

The New Kid on the Slot: Competition and Cost Structure in the U.S. Airline Industry
Simon Birk, University of Bremen
Thomas Loy, University of Bremen
Discussant: Ewelina Forker, University of Wisconsin-Madison

Strategic Budget Allocation: The Effect of Machine Learning and Human Strategic Insight
Emma Willems, Vlerick Business School
Kristof Stouthuysen, Vlerick Business School
Tim Verdonck, University of Antwerp
Discussant: Yutong Zhang, Xiamen University

3.08: Sustainability 1
CPE - 1.8 CH
Moderator: Timothy Mallon, Indiana University - Bloomington

The "I" in CSR: The Influence of Managerial Involvement in Corporate Social Responsibility on Real Earnings Management Decisions
Steven Kaszak, The University of North Carolina at Wilmington
Kevin Hale, The University of North Carolina at Wilmington
Discussant: Martin Wiernsperger, WU Vienna University of Economics and Business

Carbon Pricing: How Disclosure of Internal Carbon Pricing Affects Managerial Honesty
Jeremy Lill, The University of Kansas
Alice Muncy, Baylor University
Wioleta Olczak, Marquette University
Discussant: Christopher Horner, Tilburg University

Don't Boss Me Around: Mandated CSR Investing and Managers' Allocation Decisions
Jason Kuang, Georgia Institute of Technology
Adam Vitalis, University of Waterloo
Jordan Bable, University of Pittsburgh
Jonathan Kugel, Christopher Newport University
Discussant: Ryan Sommerfeldt, Washington State University

3.09: Executive Compensation System Design
Accounting - 1.8 CH
Moderator: Codrina Cozma, University of Central Florida

Perception Outweighs Reality: The Optics of Executive Compensation
Lingling Wang, University of Connecticut
Zhi Li, Chapman University
Qi-Yuan Peng, University of Dayton
Discussant: Leah Baer, University of Missouri

An Empirical Investigation of the Determinants of CEO Compensation Design
Marina Ruseva, Lamar University
Emrah Ekici, University of Wisconsin-Eau Claire
Discussant: Aner Zhou, San Diego State University

Optimal Contracting or Managerial Power: Evidence from the Role of Independent Directors in Adjusting CEO Inside Debt
Tina Yang, University of South Florida St. Petersburg
Bonnie Buchanan, University of Surrey
Shuhui Wang, University of Surrey
Discussant: Joseph Moran, University of Pennsylvania

3.10: CGMA Teaching and Practice Symposium: ED Talks
Accounting - 1.8 CH
Moderator: Nicholas Fessler, Western Kentucky University

Teaching and Practice Symposium Welcome
Serena Loftus, Kent State University
Nicholas Fessler, Western Kentucky University

Engage and Equip: Transformative Class Activities for the Modern Accounting Semester
Erlina Papakroni, Rowan University
Tony L. J. Lin, Rowan University

Leaning by Doing: Incorporating Experiential Learning in Accounting Courses
Kalinga Jagoda, University of Guelph
Sonia Dhaliwal, University of Guelph

Activities and Icebreakers for a Successful First Day
Nicholas Fessler, Western Kentucky University

Critical Thinking in Our Classrooms
Monte Swain, Brigham Young University

 

Break

Research Exhibition Posters

Decision-Support for Entrepreneurial Firms: Making the Best Business Investments
Gavin Reid, St Andrews University
Julia Smith, University of Strathclyde

Visualizing Tools for Supporting Accounting Decisions: Simplifying the Complex
Gavin Reid, St Andrews University
Julia Smith, University of Strathclyde

Concurrent Sessions

4.01: Panel-CACFO/CMAR-Management Accounting Practices in China
Accounting - 1.8 CH
Moderator: Tony Lei Chen, Peking University

Panelists: Ling Li, Peking University
Fei Pan, Shanghai University of Finance and Economics
Lei Yuan, Baosteel Engineering & Technology Group Co., LTD
Dingbo Xu, China Europe International Business School

4.02: Performance Evaluation and Rewards
Accounting - 1.8 CH
Moderator: Lisa Ricci, Simon Fraser University

Monitoring Matters: The Effects of Supervisor Monitoring and Peer Monitoring on Employees' Innovative Work Behavior
Markus Wabnegg, WU Vienna University of Economics and Business
Arthur Posch, University of Bern
Lynn Selhofer, University of Bern
Discussant: Roland Spekle, Nyenrode Business University

Supervisor Performance Evaluation Process Satisfaction: Determinants and Consequences
Isabella Grabner, WU Vienna University of Economics and Business
Jan Lampe, ESSEC Business School
Utz Schäffer, WHU-Otto Beisheim School of Management
Daniel Schaupp, WHU-Otto Beisheim School of Management
Discussant: Markus Wabnegg, WU Vienna University of Economics and Business

Rewards Preferences and the Choice of a Career
Sofia Lourenco, University of Lisbon
Iryna Alves, Lisbon Accounting and Business School
Bruno Gregório, University of Lisbon
Discussant: Pinky Rusli, Western Kentucky University

4:03: Honest Reporting 1
Behavioral Ethics - 1.8 CH
Moderator: Christian Ertel, Technical University Dortmund

License to Lie: The Amplifying Effects of CSR Participation on Tournament Losers' Opportunistic Behavior
Jason Kuang, Georgia Institute of Technology
Huisi (Jessica) Li, University of Washington
Suyun (Sue) Wu, The University of Texas at El Paso
Discussant: Andrew Newman, University of South Carolina

Labor Market Sorting on Organizational Values and the Effect on Budgetary Slack Creation
Wioleta Olczak, Marquette University
Kaitlin Hudspeth, Georgia State University
Michael Majerczyk, Georgia State University
Raymond Stahl, Georgia State University
Discussant: Todd Thornock, University of Nebraska-Lincoln

The Effect of Task Heterogeneity on Employees' Performance Misreporting and the Moderating Role of Reward Type
Jacob Zureich, Lehigh University
Eddy Cardinaels, Tilburg University
Britt Coopmans, Independent
Discussant: Gregory McPhee, Clemson University

4.04: Value Based Management
Accounting - 1.8 CH
Moderator:  Jens Boeke, Westfälische Wilhelms-Universität Münster

Corporate Website-Based Measures of Firms' Value Drivers
Wei Cai, Columbia University New York
Dennis Campbell, Harvard University
Patrick Ferguson, The University of Melbourne
Discussant: Carolyn Deller, University of Pennsylvania

CEO Activism as a Value-Based Control
Sangmok Lee, Michigan State University
Discussant: Wim Van der Stede, The London School of Economics and Political Science

The Impact of Value-Based Management on Firm Risk and the Moderating Role of Performance
Michael Bleicher, University of Passau
Robert Obermaier, University of Passau
Discussant: Sebastian Kuhn, Ludwig Maximilian University of Munich

4.05: Prosocial Effort
Accounting - 1.8 CH
Moderator: Melissa Verniest, Ghent University

How the Level of Firm Support for Employee Volunteering Affects Employee Work Productivity and Altruistic Behavior Inside the Firm
Grazia Xiong, Utah State University
Discussant: Christopher Wong, Wilfrid Laurier University

Framing the Goal: How a Prosocial Goal Impacts Employee Effort when Goal Frequency Is Considered
Tyler Thomas, University of Waterloo
Wioleta Olczak, Marquette University
Discussant: Grazia Xiong, Utah State University

The Interactive Effects of Performance Information and Pro-Social Controls on Office and Remote Employees' Effort
Christopher Wong, Wilfrid Laurier University
Joanna Andrejkow, Western University
Dorian Lane, Wilfrid Laurier University
Discussant: Paul Black, Auburn University

4.06: Innovation
Accounting - 1.8 CH
Moderator: Ganna Demydyuk, Leiden University

How Can Early Movers Improve Their Innovation Performance? Exploring the Mediating Effects of the Option to Wait
Tien-Wei Hwang, National Chengchi University
Discussant: Seul Gi Oh, Yonsei University
Role of Chief Technology Officer in Improving Corporate Innovation Efficiency
Qiu Zheng, West Virginia University
Jiwoo Ryou, West Virginia University
Discussant: Wenxin Wang, Harvard University

The Role of High-Skilled Foreign Accounting Labor in Shaping U.S. Startup Outcomes
Robert Carnes, University of Florida
Kevin Munch, University of Florida
Daniel Aobdia, The Pennsylvania State University
Discussant: Pablo Casas-Arce, Arizona State University

4.07: Peer Assessments and Impact
Accounting - 1.8 CH
Moderator: Marte Abts, KU Leuven

The Impacts of Incentives and Anonymity on Peer Evaluation Distortions
Svenja Marsula, Ruhr-University Bochum
Thorsten Knauer, Ruhr University Bochum
Sandra Winkelmann, Ruhr-University Bochum
Discussant: Peina Liu, Georgia Institute of Technology

The Impact of Team-Level Performance Pay on Peer Assessments
Tanja Schiffner, WU Vienna University of Economics and Business
Gerhard Speckbacher, WU Vienna University of Economics and Business
Discussant: Ivo Tafkov, Georgia State University

Spectator or Monitoring Effect? How Supervisor Presence Influences Peer Sabotage Under Varying Incentive Schemes
Sandra Winkelmann, Ruhr-University Bochum
Svenja Marsula, Ruhr-University Bochum
Thorsten Knauer, Ruhr-University Bochum
Discussant: Miranda Hugie, University of Georgia

4.08: Turnover
Accounting - 1.8 CH
Moderator: Stephen Bachmann, University of Pittsburgh

Boards' CEO Dismissal Decisions, Analysts' Sell Recommendations, and Social Bias
Leah Baer, University of Missouri
Sarfraz Khan, University of Louisiana at Lafayette
Elaine Mauldin, University of Missouri
Discussant: Minjeong Kim, University of Wisconsin-Madison

Employee-Management Information Asymmetry, Salary, and Turnover
Sumin Lee, Seoul National University
Iny Hwang, Seoul National University
Discussant: Peter Schaefer, Dresden University of Technology

Employee Turnover and Management Earnings Forecasts
Sumin Lee, Seoul National University
Iny Hwang, Seoul National University
Discussant: Matthew Evans, University of Alabama

4.09: Time and Effort
Accounting - 1.8 CH
Moderator: Pei Wang, University of Waterloo

Layoffs or Reduced Hours? Effects of the Performance Measurement System
Eric Chan, The University of Texas at Austin
Brian White, Cornell University
Mackenzie Feinberg. The University of Texas at Austin
Discussant: Bei Shi, University of Amsterdam

Time Flies Unless They Know: Relative Performance Information and Overwork
Victor van Pelt, WHU-Otto Beisheim School of Management
Terje Berg, Norwegian University of Science and Technology
Hakim Lyngstadås, BI Norwegian Business School
Discussant: Ala Mokhtar, McMaster University

The Motivational Effects of Delaying the Payment of Incentive Compensation
Michael Williamson, University of Illinois at Urbana-Champaign
Markus Arnold, University of Bern
Justin Leiby, University of Illinois at Urbana-Champaign
Discussant: Nathan Waddoups, University of Denver

4:10: CGMA Teaching and Practice Symposium

The Next Normal: Now  The Future Ready Accounting Professional
Accounting - 1.8 CH

Moderator: Jan Taylor, AICPA & CIMA

Panelists:
Theresa Libby, University of Central Florida 
Tim Traud, Jabil
Ken Witt, AICPA & CIMA
 

Reception sponsored by CACFO and CMAR

Registration

Networking Breakfast sponsored by the AICPA & CIMA

Concurrent Sessions

5.01: Learning
Accounting - 1.8 CH
Moderator:  Yulin Zhu, Kent State University

Empowered Learning
Yaxuan Chen, Harvard University
Wei Cai, Columbia University
Yuefei Chen, Columbia University
Discussant: Xue Yang, Texas Tech University

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: Serena Loftus, Kent State University

The Effects of Performance-Target Difficulty on Employee Learning
Jacob Zureich, Lehigh University
Jordan Samet, University of Illinois at Urbana-Champaign
Discussant: Lan Guo, Wilfrid Laurier University

5.02: ESG in Management Accounting
Accounting - 1.8 CH
Moderator: Victor Schauer, Ludwig-Maximilians-Universitaet

The Importance of Internal Control on Greenhouse Gas Management
Zachery (Ziqi) Ma, University of Cincinnati
Haocheng Yang, The University of Oklahoma
C.S. Agnes Cheng, The University of Oklahoma
Discussant: Shihui Fan, Kent State University

Climate-Linked Pay and Supply Chain Management
Minjia Li, The University of British Columbia
Discussant: Jens Boeke, University of Münster

Corporate Social Responsibility, Firm Performance and Top Executive Compensation: Evidence from U.S. Bank and Financial Institutions
E. Daniel Shim, California State University
Mahfuja Malik, Sacred Heart University
Discussant: Zachery (Ziqi) Ma University of Cincinnati

5.03: Honest Reporting 2
Behavioral Ethics - 1.8 CH
Moderator: Kaitlin Hudspeth, Georgia State University

Device and Mindset: The Effect of Reporting Device on Reporting Honesty
Qinnan Ruan, Vrije University
Discussant: Tisha King, University of Waterloo

Learning to be Honest? The Effect of Organizational Culture and Reward Frequency on Performance Misreporting
Ke Xu, Siena College
Danya Mi, Emporia State University E
Guqiang Ni, Zhejiang Gongshang University
Discussant: Jongwoon Choi, University of Wisconsin-Madison

Manipulating Statistics to Justify Biased Reports
Cody Lu, University of Massachusetts Amherst
Jeremiah Bentley, University of Massachusetts Amherst
Discussant: Suyun (Sue) Wu, The University of Texas at El Paso

5.04: Individual Characteristics in Executive Compensation
Accounting - 1.8 CH
Moderator: Wenxin Wang, Harvard University Business School

The Effects of Proportionate versus Disproportionate Eco-control Combinations on Environmental Performance
Campbell Heggen, Deakin University
VG Sridharan, Indian Institute of Management
Discussant:  Andson Braga de Aguiar, University of Sao Paulo at Butantã

Employee Self-Ratings in Performance Evaluations
Wim Van der Stede, The London School of Economics and Political Science
Anne Wu, National Chengchi University
Steve Yuching Wu, Western University
Discussant: Nina Schwaiger, Ludwig Maximilian University of Munich

Does CEO Narcissism Exploit Compensation Schemes?
Seul Gi Oh, Yonsei University
Ho-Young Lee, Yonsei University
Grace Goun
Kyeongheum Ra, Yonsei University
Simon Jonghwan Kim, Yonsei University
Discussant: Melissa Martin, University of Illinois at Chicago

5.05: Goals and Targets
Accounting - 1.8 CH
Moderator: Jacob Andrassy, Indiana University - Bloomington

Navigating Change: The Effects of Goal Horizon and Goal-based Compensation on Employee Adaptability
Marte Abts, KU Leuven
Sabra Khajehnejad, ESSEC Business School
Alexandra Van den Abbeele, KU Leuven
Martine Cools, KU Leuven
Discussant: Jacob Andrassy, Indiana University - Bloomington

Asymmetric Ratcheting and Target Difficulty: Experimental Evidence
Markus Arnold, University of Bern
Yanjia Yang, University of Bern
Discussant: Xinyu Zhang, Cornell University

How Monetary Incentives for Participatory Goals Undermine a Growth Mindset
Khim Kelly, University of Central Florida
Garrison Nuttall, University of Central Florida
Discussant: Nicholle Kovach, Wilfrid Laurier University

5.06: Framing and Targets
Accounting - 1.8 CH
Moderator: Yiwei Li, Harvard University Business School

Strategic Importance and Target Difficulty
Konstantin Gruen, WU Vienna University of Economics and Business
Christoph Feichter, WU Vienna University of Economics and Business
Isabella Grabner, WU Vienna University of Economics and Business
Discussant: Asis Martinez-Jerez, Cornell University

Do Words Matter? The Effect of Recognition Narrative Quality and Prosocial Motivation on Work Effort
Paul Black, Auburn University
Cathy Jun, Washington State University
Ryan Sommerfeldt, Washington State University
Discussant: Joe Burke Indiana University Bloomington

On the Choice of Level or Ratio Targets in a Bonus Plan: Theory and Empirical Evidence from a Field Experiment
Pablo Casas-Arce, Arizona State University
Asis Martinez-Jerez, Cornell University
Discussant: Jung Ho Choi, Stanford University

5.07: Artificial Intelligence
Accounting - 1.8 CH
Moderator: Li Yang, University of Illinois at Urbana-Champaign

Executives vs. Chatbots: Unmasking Insights through Human-AI Differences in Earnings Conference Q&A
Chi Wan, University of Massachusetts
John Bai, Northeastern University
Nicole Boyson, Northeastern University
Yi Cao, Chinese University of Hong Kong
Miao Liu, Boston College
Discussant: Jace Garrett, Clemson University

The Effect of Artificial Intelligence Performance Target Negotiation on Employee Behavior and Performance: An Experimental Study Based on Electrodermal Activity
Yasheng Chen, Xiamen University
Yutong Zhang, Xiamen University
Hongling Pan, Xiamen University
Discussant: Wenqian Hu, University of Waterloo

Differences in Algorithm Reliance for Operating and Reporting Decisions: The Influence of Accuracy Rates on Weight of Advice
Tamara Lambert, Lehigh University
Sanaz Aghazadeh, Louisiana State University
Jenny Ulla, University of Illinois at Urbana-Champaign
Discussant: Miao Liu, Boston College

5:08: Diversity and the Labor Market
Accounting - 1.8 CH
Moderator: Sebastian Kuhn, Ludwig-Maximilians-Universitaet

The Effect of EDI Cheap Talk on Employee Attitude and Behavior: Evidence from Employer-Employee Matched Data
Young-Il Baik, University of Illinois at Urbana-Champaign
Discussant: Jan Lampe, ESSEC Business School

Do Diversity and Inclusion Mitigate Labor Shortage During the Great Resignation?
Mark Ma, University of Pittsburgh
Congcong Li, Duquesne University
Yucheng Yang, University of Rochester
Discussant: Stefan Edlinger-Bach, WU Vienna University of Economics and Business

Management Faultlines and Management Diversity
Xiaotao Liu, Northeastern University
Joanna Golden, The University of Memphis
Discussant: Adam Olson, University of Cincinnati

5.09: Human Capital
Accounting - 1.8 CH
Moderator: Adam Bross, Washington State University

Human Capital and Corporate Decision Making: Evidence from Investment Efficiency
Caleb Rawson, University of Arkansas
Lance Burkholder, University of Arkansas
Erin Henry, University of Arkansas
Discussant: Felix Fritsch, University of Mannheim

The Value of Teamwork for Firms' Human Capital
Xinjie Ma, National University of Singapore
Michael Shen, National University of Singapore
Sudipta Basu, Temple University
Discussant: Nan Jiang, Pompeu Fabra University 

10-K Human Capital Disclosure and Employee Turnover
Matthew Evans, The University of Alabama
Discussant: Lance Burkholder, University of Arkansas

5:10: CGMA Teaching and Practice Symposium
Accounting - 1.8 CH
Moderator: Nicholas Fessler, Western Kentucky University

Using a Mastery Approach to Learning
Christine Denison, Iowa State University


 

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