Program

Friday, February 16, 2024
7:00 am - 8:00 am	Breakfast
8:00 am - 9:15 am	Plenary: A Conversation with Elizabeth Seeger of the ISSB Accounting - 1.2 CH Welcome: Karen Osterheld, American Accounting Association Moderator: Khrystyna Bochkay, University of Miami Speaker: Elizabeth Seeger, Board Member, ISSB
9:15 am - 10:15 am	Assurance and ESG: What is Happening and What does the Future Hold? Accounting - 1.2 CH Moderator: James Andrus, Franklin Templeton Panelists: Corinne Doughtery, KPMG Melanie Glover, PwC Tamara Lambert, Lehigh University
10:15 am - 10:35 am	Break
10:35 am - 11:50 am	Concurrent Sessions 1.01: ESG and Long-Term Strategy: The Investor Perspective Accounting - 1.5 CH Moderator: Mary Ellen Carter, Boston College Panelists: Matt DiGuiseppe, PwC John Wilson, Calvert Research and Management 1.02: You are Going to Teach an ESG Course: Where do you Begin? Accounting - 1.5 CH Moderator: Joni Fisher, EY Panelists: Brigitte Muehlmann, Babson College Barbara Porco, Fordham University Kerri-Ann Sanderson, Bentley University 1.03: ESG Incentives and Managerial Myopia Accounting - 1.5 CH Moderator: Maria Khrakovsky, The University of Chicago Pay Fairness, Firm Value, and the Role of Managerial Short-Termism Bright Asante-Appiah, Lehigh University Tamara Lambert, Lehigh University Discussant: Maria Khrakovsky, The University of Chicago Paying for CSR: Firm and Peer Group Effects Maria Khrakovsky, The University of Chicago Hristiana Vidinova, The University of Chicago Discussant: Bright Asante-Appiah, Lehigh University 1.04: ESG Regulation and Enforcement Accounting - 1.5 CH Moderator: Colin Tipton, Temple University Does Recognition Reduce Pollution? Evidence From AICPA SOP 96-1 Environmental Remediation Liabilities Zimeng Cui, The University of Utah Sara Malik, The University of Utah Edward Owens, The University of Utah Discussant: Colin Tipton, Temple University Does Mandatory Firm Culture Regulation Impact Firm Focus on Culture? Steven Maex, The George Mason University Jagan Krishnan, Temple University Jayanthi Krishnan, Temple University Colin Tipton, Temple University Discussant: Zimeng Cui, University of Utah 1.05 How do we Bridge the gap between Qualitative and Quantitative Metrics, Including the Science Behind these Disclosures? Moderator: Steve Isberg, Towson University Panelists: Sue Cooper, Towson University Steven Ward, Deloitte
11:50 am - 1:15 pm	Lunch and Plenary: How Academics Can Inform Climate and ESG Reporting Accounting - 1.2 CH Welcome: Karen Osterheld, American Accounting Association Speaker: Nigel J. James, Securities and Exchange Commission, Office of the Chief Accountant
1:20 pm - 2:35 pm	Concurrent Sessions 2.01: Governance and Controls: COSO Provides the Roadmap for ESG Quality Reporting Accounting - 1.5 CH Panelists: Paul Juras, Babson College Barbara Porco, Fordham University Lucia Wind, COSO 2.02: ESG/Sustainability and Tax Considerations Accounting - 1.5 CH Moderator: Kristen Gray, EY Panelists: Mike Kaercher, New York University School of Law Aruna Kalyanam, EY Wendy Punches, PwC 2.03: Double Materiality Accounting - 1.5 CH Moderator: Evan Harvey, Deloitte Panelists: Alexis Denis, KPMG Matt Pelton, Deloitte 2.04: Determinants and Consequences of Greenwashing Accounting - 1.5 CH Moderator: Jill Weber, University of Wisconsin–Whitewater Does Greenwashing Pay Off? Evidence from the Corporate Bond Market Qiang Wu, The Hong Kong Polytechnic University Nazim Hussain, University of Groningen Shuo Wang, The University of Edinburgh Cheng Zeng, The Hong Kong Polytechnic University Discussant: Jill Weber, University of Wisconsin-Whitewater Greenwashing and Cost of Equity Capital: International Evidence Amna Chalwati, Saint Mary’s University–Nova Scotia Samir Trabelsi, Brock University Discussant: Qiang Wu, The Hong Kong Polytechnic University Do Firms Use B Corporation Certification to Greenwash and Mask Unethical Behaviors? An Examination of Certified B Corporations’ Earnings Management Practices Jill Weber, University of Wisconsin–Whitewater Lauren Cooper, West Virginia University Jiahui (Helen) Lu, West Virginia University Discussant: Amna Chalwati, Saint Mary's University - Nova Scotia 2.05: ESG-Conscious Consumers Accounting - 1.5 CH Moderator: Mark Ma, University of Pittsburgh Consumer Responses to the Revelation of Corporate Social Irresponsibility Anthony Joffre, University of Miami Hans Christensen, The University of Chicago Emmanuel De George, University of Miami Daniele Macciocchi, University of Miami Discussant: Mark Ma, University of Pittsburgh Do Consumers Vote with their Feet in Response to Negative ESG News? Evidence from Consumer Foot Traffic to Retail Locations Svenja Dube, Baruch College–CUNY Hye Seung Lee, Fordham University Danye Wang, The University of Iowa Discussant: Anthony Joffre, University of Miami The Product Market Effect of Mandatory Corporate Social Responsibility Reporting: Evidence from International Trades Mark Ma, University of Pittsburgh Wenjia Yan, Nanjing University Rencheng Wang, Singapore Management University Discussant: Svenja Dube, Baruch College
2:45 pm - 4:00 pm	Concurrent Sessions 3.01: Update on International Standards Accounting - 1.5 CH Moderator: Ami Beers, AICPA Panelists: Khrystyna Bochkay, University of Miami and ISSB Stephani Mason, DePaul University and AICPA Business Valuation Task Force Matt Pelton, Deloitte Matt Rusk, GRI 3.02: What are Young Professionals Working On? Accounting - 1.5 CH Moderator: Varun Jain, Miles Education Panelists: Trish Beltran, RSM Abby Fahey, PwC Minjin Yuh, KPMG 3.03: Case Studies Accounting - 1.5 CH Moderator: Jay Thibodeau, Bentley University Absorption Costing and Variable Costing—How Costing Methods Could Influence Sustainability Strategies for Inventory Production Lucy Diala, California State University, Fresno Personal Waste Reports: A Teaching Case Designed to Introduce ESG into the Introduction to Accounting Class Jay Thibodeau, Bentley University Cody Hyman, Bentley University Caitlin Landy, Bentley University Nyiano Enterprises Jomo Sankara, Illinois State University Joseph Johnston, Illinois State University Kristie Young, Illinois State University 3.04: Government-Related Issues in ESG Accounting - 1.5 CH Moderator: Curtis Farnsel, University of Dayton Public Pensions and Firm Tax Avoidance Vernan Rivera, University of Connecticut Discussant: Detian Yang, The University of Hong Kong Local Income Inequality and the Value of Corporate Tax Responsibility Curtis Farnsel, University of Dayton Erica Neuman, University of Dayton Discussant: Vernan Rivera, University of Connecticut Government Procurement and Corporate Commitment to Climate Change Detian Yang, The University of Hong Kong Omri Even-Tov, University of California, Berkeley Guoman She, The University of Hong Kong Lynn Linghuan Wang, The University of Hong Kong Discussant: Curtis Farnsel, University of Dayton 3.05: Diversity Issues Accounting - 1.5 CH Moderator: Jennifer Joe, Virginia Polytechnic Institute and State University Do Diversity and Inclusion Mitigate Labor Shortage During the Great Resignation? Yucheng Yang, University of Rochester Mark Ma, University of Pittsburgh Congcong Li, Duquesne University Hun Lee, The Ohio State University Discussant: Dan Li, Universty of Miami The Real Effects of Disclosure on Diversity: Evidence from the Canada Business Corporations Act Ole-Kristian Hope, University of Toronto Thomas Bourveau, Columbia University Xingchao Gao, University of Toronto Discussant: Emma Wang, Cornell University The Chief Diversity Officer as a Corporate Governance Change Agent Jennifer Joe, Virginia Polytechnic Institute and State University Michelle Harding, Virginia Polytechnic Institute and State University Adrienne Rhodes, The University of Iowa Discussant: Ole-Kristian Hope, University of Toronto - Rotman School of Management
4:00 pm - 4:15 pm	Break
4:15 pm - 5:30 pm	Concurrent Sessions 4.01: Accelerating Sustainability Imperatives Using Technology Information Technology - 1.5 CH Moderator: Karen Osterheld, American Accounting Association Panelists: Erik Funfar, EY Elizabeth Hobbes, EY JP Klaffky, EY 4.02: Incorporating ESG into your Business and Accounting Courses Accounting - 1.5 CH Moderator: Bette Kozlowski, KPMG Panelists: Barbara Porco, Fordham University Kelly Sullivan, KPMG Kelly Ulto, Fordham University 4.03: Fully Developed Courses Accounting - 1.5 CH Moderator: Elizabeth Castillo, California State University, San Bernadino Accounting for Value(s) Creation: Lessons from an Award-Winning Multiple Capitals Course Elizabeth Castillo, California State University, San Bernardino Business Sustainability Reporting and Analysis Richard Sloan, University of Southern California 4.04: Dialogue Session—Environmental Issues Accounting - 1.5 CH Moderator: Jay Thibodeau, Bentley University Can 'Brown' Firms Avoid Getting Stuck in the Mud: The Importance of Industry-Specific Context for Firm ESG Reputation Risk in Price Target Forecasts Caitlin Landy, Bentley University Noor Hashim, Lancaster University Cody Hyman, Bentley University Policing ESG-Washing: Evidence from the SEC Enforcement Actions on ESG-Related Issues Lale Guler, Imperial College London Emanuel Zur, University of Maryland Underreport to Outperform? Corporate Carbon Emissions and Financial Performance Yun Fan, The University of Oklahoma Ling Zhang, The University of Oklahoma 4.05: Green Innovation Accounting - 1.5 CH Moderators: Ole-Kristian Hope, University of Toronto Can We Speak Sustainability into Existence? Shareholder Engagement and Corporate Innovation Strategy Samir Trabelsi, Brock University Oussema El Ajel, Brock University Discussant: Ibrahim Siraj, Long Island University-Post Green Transition and Information Verification Costs Ole-Kristian Hope, University of Toronto Heng Yue, Singapore Management University Qinlin Zhong, Renmin University of China Discussant: Mark Evans, Wake Forest University
5:45 pm - 7:00 pm	Reception
Saturday, February 17, 2024
7:00 am - 8:00 am	Breakfast
8:00 am - 9:00 am	Plenary: A Fireside Chat with Rudi Bless, Bank of America Accounting - 1.2 CH Moderator: Jeff Hales, The University of Texas at Austin and Board Member, ISSB Speaker: Rudi Bless, Bank of America
9:10 am - 10:25 am	Concurrent Sessions 5.01: How Quickly Reporting is Changing and What’s Coming Accounting - 1.5 CH Moderator: Jeff Hales, The University of Texas at Austin and ISSB Board Member Panelists: Joe Allanson, Salesforce Liz Hall, MARs Brad Sparks, A4S 5.02: Climate Disclosure and ESG Education Accounting - 1.5 CH Moderator: Sanjay Banerjee, University of Alberta “If Not Certain Be Vague” How Uncertainty about Investors’ Preferences Shapes Voluntary Climate Change Disclosure Giulia Sargiacomo, University of Toronto Ole-Kristian Hope, University of Toronto Discussant: Sanjay Banerjee, University of Alberta Voluntary Climate Disclosures: A Tale of Two Venues Sanjay Banerjee, University of Alberta Ailin Chen, University of Alberta Minjia Li, The University of British Columbia Vikas Mehrotra, University of Alberta Rajesh Vijayaraghavan, The University of British Columbia Discussant: Giulia Sargiacomo, University of Toronto - Rotman School of Management Integration of Business Sustainability Education into Business and Accounting Curricula: A Global Perspective Zabihollah Rezaee, The University of Memphis Kenneth Lambert, The University of Memphis James Lukawitz, The University of Memphis Discussant: Katheryn Zielinski, Minnesota State University - Mankato 5.03: Fully Developed Courses Accounting - 1.5 CH Moderator: Cyndie Jeffrey, Iowa State University Experiences of Teaching Sustainability Accounting in a Hispanic Serving Public University Marisela Santiago-Castro, University of Puerto Rico Integrated Sustainability Accounting and Professional Writing Graduate Class Catherine DeHart, Gonzaga University Sustainability, Reporting, and Accountability Cyndie Jeffrey, Iowa State University 5.04: Digital First: The Revolution from Paper-Based ESG Reports to Digital Accounting - 1.5 CH Moderator: Kristine Brands, United States Airforce Academy Panelists: Kristine Brands, United States Airforce Academy Mark Holtzblatt, Cleveland State University Liv Watson, Capitals Coalition
10:25 am - 10:45 am	Break
10:45 am - 12:00 pm	Concurrent Sessions 6.01: Dialogue Session–Other Accounting - 1.5 CH Moderator: Marvin Nipper, Friedrich-Alexander University The Role of Policy and Innovation in Sustaining Environmental and Financial Performance Ivy Munoko, University of Florida Marvin Nipper, Friedrich-Alexander University Kevin Munch, University of Florida Global Talent, Local Impact: How H-1B Hiring Strategies are Associated with Corporate ESG Performance Tony L. J. Linm, Rowan University Eunju (Ivy) Lee, Rowan University Navigating the ESG Landscape: A Blueprint for Academic Advancement Katheryn Zielinski, Minnesota State University Mankato Kyle Nash, Minnesota State University Mankato Chandrasekhar Valluri, Minnesota State University Mankato 6.02: Case Study and Integration of ESG/Sustainability into an Accounting Course Accounting - 1.5 CH Moderator: Patrick Kelly, Providence College Driving Decarbonization at BMW Shirley Lu, Harvard Business School The Evolution of Cost Accounting: Integrating Sustainability and ESG Topics for the Next Generation of Accounting and Business Professionals Patrick Kelly, Providence College 6.03: Materiality in Sustainability Accounting - 1.5 CH Moderator: Sue Cooper, Towson University Accounting Firms’ Corporate Social Responsibility Activities: Determinants and Consequences Sridhar Ramamoorti, University of Dayton Feng Gao, Rutgers, The State University of New Jersey, Newark Jagan Krishnan, Temple University Muktak Tripathi, Temple University Discussant: Paul Griffin, University of California-Davis Do Sustainability Reports Contain Financially Material Information? Suzanne (Burzillo) Haley, University of Southern California Richard Sloan, University of Southern California Matthew Shaffer, University of Southern California Discussant: Feng Gao, Rutgers University School of Business - Newark Materiality as a Double-Edged Sword: Real Effects of SASB Sustainability Topics Paul Griffin, University of California, Davis Florian Habermann, Catholic University of Eichstätt-Ingolstadt Max Gottsche, Catholic University of Eichstaett-Ingolstadt Frank Schiemann, University of Bamberg Theresa Spandel, University of Hamburg Discussant: Sue Cooper, Towson University 6.04: EY Academic Resource Center: Long-term Value and Sustainability Reporting Curriculum Accounting - 1.5 CH Panelists: Sarah Cook, EY Joni Fisher, EY 6.05: Who Pays Attention to CSR? Accounting - 1.5 CH Moderator: Dana Wallace, University of Central Florida The Effect of Expected Shareholder Litigation on Corporate ESG Reporting: Evidence from a Quasi-Natural Experiment Lijun Lei, The University of North Carolina at Greensboro Sydney Qing Shu, Miami University Wayne Thomas, The University of Oklahoma Discussant: Dana Wallace, University of Central Florida Social Media Investor Coverage of Socially Responsible Firms Dana Wallace, University of Central Florida Matthew DeAngelis, Georgia State University Danya Mi, Emporia State University James Moon, Georgia Institute of Technology Discussant: Sydney Qing, Shu Miami University
12:00 pm - 1:15 pm	Lunch and Plenary: ESG and Sustainability: What is Being Discussed in the Boardroom? Accounting - 1.0 CH Moderator: Scott Showalter, NC State University Speakers: Candace H. Duncan, Board Member, Discover Financial Services and Teleflex Thomas J. Kim, Gibson, Dunn & Crutcher, LLP
1:20 pm - 2:35 pm	Concurrent Sessions 7.01: IMA ESG Resources for the Classroom Accounting - 1.5 CH Moderator: Susie Duong, IMA Panelists: Kristine Brands, United States Airforce Academy Brigitte de Graaff, Vrije University Amsterdam Margaret Shackell, Ithaca College 7.02: Developing Sustainability Leaders for the Future Accounting - 1.5 CH Moderator: Ken Witt, AICPA & CIMA Panelists: Cristiano Busco, Luiss Guido Carli University and University College London Barbara Porco, Fordham University Nadia Schwartz, Augustana College 7.03: ESG Ratings and Scores Accounting - 1.5 CH Moderator: Eva (Yifan) Yan, Emory University Does the Debt Market Pay Attention to ESG Scores? Atul Singh, Ball State University Ben Angelo, Ball State University Discussant: Mark Evans, Wake Forest University ESG Ratings of ESG Index Providers Sonakshi Agrawal, Columbia University Lisa Liu, Columbia University Shivaram Rajgopal, Columbia University Suhas Sridharan, Emory University Eva (Yifan) Yan, Emory University Teri Yohn, Emory University Discussant: Atul Singh, Ball State University Does ESG Information Improve the Information Quality of Credit Ratings? Riddha Basu, The George Washington University Aaron Yoon, Northwestern University Jian Zhou, University of Hawaii at Manoa Discussant: Seungju Choi, University of Miami 7.04: Integration of ESG/Sustainability into an Accounting Course Accounting - 1.5 CH Moderator: Susan Galbreath, Lipscomb University Including ESG in Accounting and Data Analytics Courses by Revising Existing Assignments Susan Galbreath, Lipscomb University Marcy Binkley, Vanderbilt University Timothy Creel, Lipscomb University Incorporating Sustainability Topics into Undergraduate Auditing Course William Thomas, Southwest Minnesota State University Integrating UN Sustainable Development Goals into Accounting Analytics: A Freshman Accounting Seminar Module Tony L. J. Lin, Rowan University Jordan Howell, Rowan University 7.05: Financial Reporting and Performance Accounting - 1.5 CH Moderator: Nicole Holden, Boise State University Are Socially Committed Firms More Efficient in Financial Reporting? Mohammad Jizi, Georgia College & State University Eddie Thomas, Georgia College & State University Discussant: Nicole Holden, Boise State University ESG Mergers and Acquisitions Wei Wang, Temple University Alice Lee, Temple University Discussant: Cody Hyman, Bentley University Spillover Effects of ESG Disclosure and Performance Nicole Holden, Boise State University Matthew Stallings, Boise State University Discussant: Caitlin Landy, Bentley University
2:45 pm - 4:00 pm	Concurrent Sessions 8.01: Best Practices of Integrating Business Sustainability and ESG Sustainability into Business and Accounting Curricula Accounting - 1.5 CH Moderator: Zabihollah Rezaee, The University of Memphis Panelists: Saeid Homayoun, University of Gavle Brigitte Muehlmann, Babson College Sri Ramamoorti, University of Dayton 8.02: Designing Adaptability and Resiliency in an Experiential Learning Course to Upskill Students and Uplift Communities Accounting - 1.5 CH Panelists: Esther Bailey, University of California, Irvine Saleha Khumawala, University of Houston 8.03: ESG and Corporate Governance Accounting - 1.5 CH Moderator: Courtney Yazzie, Clemson University Environmental Concerns and Board Political Connection Jun Guo, Rutgers, The State University of New Jersey, Camden Sungsoo Kim, Rutgers, The State University of New Jersey, Newark Jung Yeun Kim, Rutgers, The State University of New Jersey, Camden Discussant: Sally Yorke, The Hong Kong Polytechnic University Spillover Effects in Board Structure: Evidence from SB 826 Courtney Yazzie, Clemson University Discussant: TBA Where Does the Power Lie? The Female Touch on Corporate Sustainability Performance Sally Yorke, The Hong Kong Polytechnic University Augustine Donkor, Murdoch University Kwadjo Appiagyei, Kwame Nkrumah University of Science and Technology Discussant: Courtney Yazzie, Clemson University 8.04: Sustainable Supply Chains Accounting - 1.5 CH Moderator: Matthew Cedergren, Santa Clara University Does Climate Change Risk Affect Corporate Disclosure Practice Along the Supply Chain? Evidence from Climate Disasters Matthew Cedergren, Santa Clara University Siqi Li, Santa Clara University Yongtae Kim, Santa Clara University Discussant: Enshuai Yu, Boston College Do Creditors Value a Company’s Sustainable Supply Chain Management? Evidence of Sustainability Reports from Taiwan Hsueh-Sheng Lu, National Cheng Kung University Shih-Bin Wu, National Cheng Kung University Chih-Chen Lee, Northern Illinois University Hua-Wei Huang, National Cheng Kung University Discussant: Matthew Cedergren, Santa Clara University Regulatory Costs and Vertical Integration: Evidence from Supply Chain Disclosure Regulations Enshuai Yu, Boston College Discussant: Shih-Bin Wu, National Cheng Kung University 8.05: Addressing the Need to Better Track and Evaluate ESG Metrics Accounting - 1.5 CH Moderator: Diane Janvrin, Iowa State University Panelists: Ann Dzuranin, Northern Illinois University Grant Ostler, Workiva ESG Solutions

Program

Friday, February 16, 2024

Saturday, February 17, 2024