Sheraton, 2nd Floor, Central Park East
PANEL SESSIONS
3 .01 Staying Engaged: Life after Retirement Hilton, 2nd Floor, Gramercy West Moderator: David E. Stout, Youngstown State University Panelists: Robert H. Colson, Baruch College–CUNY
Michael A. Diamond, University of Southern California Jagdish Gangolly, University at Albany, SUNY Barbara Merino, University of North Texas Jan Williams, The University of Tennessee Donald Wygal, Rider University
3 .02 COSO’S New Enterprise Risk Management Framework: The Next Frontier?
Hilton, 3rd Floor, Mercury Ballroom Moderator: Mark S. Beasley, North Carolina State University Panelists: Dennis Chesley, PricewaterhouseCoopers
Mitch Danaher, General Electric Robert Hirth, COSO
3 .03 Accounting in the Information Economy: Valuation of Intangible Assets – The Auditing, Financial, and Managerial Implications
Sheraton, 2nd Floor, Metropolitan West Moderator: Christine Botosan, Financial Accounting Standards Board Panelists: Paul Beswick, Securities and Exchange Commission
Richard Gray, Daszkal Bolton LLP Bob Laux, Microsoft Corporation Baruch Lev, New York University
Thomas J. Linsmeier, Financial Accounting Standards Board 3 .04 Best Practices for Teaching Introductory Courses
Hilton, 2nd Floor, Regent Moderator: Fred Phillips, University of Saskatchewan Panelists: Amy Bourne, Oregon State University
Joe Hoyle, University of Richmond Mary Lea McAnally, Texas A&M University Fred Phillips, University of Saskatchewan
3 .05 Trueblood Mini-Seminar: Effective Learning through the Trueblood Case Study Series Hilton, Concourse Level, Concourse A
Moderator: Janet Butchko, Deloitte Services LP Panelist: James Fuehrmeyer, University of Notre Dame
3 .06 Intersection of Audit and Tax: Research Opportunities Hilton, 2nd Floor, Sutton South
Moderator: To Be Announced Panelists: John DeMelis, EY
Carin Giuliante, Deloitte
Lillian F. Mills, The University of Texas at Austin Thomas C. Omer, University of Nebraska–Lincoln 3 .07 The Human Side of Financial Fraud
Hilton, 2nd Floor, Sutton North Moderator: Vasant Raval, Creighton University
Panelists: Toby Bishop, VP-Practice, Forensic Accounting Section of AAA Barry Jay Epstein, Epstein + Nack LLC
Pamela Murphy, Queen’s University at Kingston Sridhar Ramamoorti, Kennesaw State University
3 .08 Environmental Liabilities, IFRS, and Sustainability Assurance Reports Sheraton, 2nd Floor, Empire East
Moderator: Minga Negash, Metropolitan State University of Denver/University of the Witwatersrand Panelists: Lulseged Ayalew, The University of North Carolina at Greensboro
Andrew Holt, Metropolitan State University of Denver Nirupa Padia, University of the Witwatersrand
30
MONDAY, AUGUST 8, 2016 4:00
pm–5:30
pm3 .09 Relevance Revisited: How Practical Knowledge Enhances Accounting Education Hilton, 2nd Floor, Beekman
Moderator: Karen Sedatole, Michigan State University Panelists: Robert S. Kaplan, Harvard University
Eva Labro, The University of North Carolina R. Murray Lindsay, University of Lethbridge Charles R. Thomas, Tarleton State University Gregory B. Waymire, Emory University
3 .10 Creating Synergy Engagement and Collaboration in Your Online Courses Hilton, 2nd Floor, Sutton Center
Moderator: Cathy J. Scott, Navarro College
Panelists: Markus Ahrens, St. Louis Community College, Meramec Cathy J. Scott, Navarro College
CONCURRENT SESSIONS
3 .11 Earnings Management Hilton, 4th Floor, East
Moderator: Christopher Earl McCoy, The University of Alabama
Reporting Concerns about Earnings Quality: An Examination of Corporate Managers. Joseph Brazel, North Carolina State University; Lorenzo Lucianetti, University of Chieti–Pescara; Tammie Schaefer, University of Missouri–Kansas City
Discussant: Leila Emily Hickman, Washington State University
Executive Social Networks and Earnings Management. Ming Fang, New Jersey Institute of Technology; Bill Francis, Rensselaer Polytechnic Institute; Iftekhar Hasan, Fordham University; Qiang Wu, Rensselaer Polytechnic Institute
Discussant: Qing Burke, Miami University
The Effect of Creative Culture on Real Earnings Management. Ryan D. Guggenmos, Cornell University; Christopher P. Agoglia, University of Massachusetts Amherst
Discussant: Peter Kipp, University of South Florida
3 .12 Factors Affecting Auditor Performance and Other Audit Outcomes Hilton, 4th Floor, Harlem
Moderator: Ling Harris, University of South Carolina
An Examination of the Mediating Influence of Stress Arousal and Individual Burnout Dimensions on the Relations between Role Stressors and Key Job Outcomes. Kenneth J. Smith, Salisbury University; David J. Emerson, Salisbury University
Discussant: To Be Announced
The Impact of Perceived Fairness on Job Attitude and Job Performance: Evidence from Audit Professionals in South Korea. Rajiv D. Banker, Temple University; Seok-Young Lee, Sungshin Women’s University; Sang-Lyul Ryu, Konkuk University; Eunbin Whang, Temple University Discussant: Marc Ortegren, Southern Illinois University Carbondale
The Effects of Supervisor Preferences and Group Engagement Oversight on Component Auditor Skepticism in a Group Audit Engagement.
John Lauck, Louisiana Tech University; Sudip Bhattacharjee, Virginia Polytechnic Institute and State University Discussant: W. Timothy Mitchell, University of Waterloo
3 .13 Text Mining and Data Mining Techniques Hilton, 2nd Floor, Bryant
Moderator: Fatima Alali, California State University, Fullerton
The Impact of Corporate Risk Disclosures on Audit Pricing Decisions: A Text Mining Approach. Rong Yang, Rochester Institute of Technology;
Yang Yu, Rochester Institute of Technology; Manlu Liu, Rochester Institute of Technology; Kean Wu, Rochester Institute of Technology Discussant: Yi Liang, Temple University
Using Linguistics to Mine Unstructured Data from FASB Exposure Drafts. Khondkar E. Karim, University of Massachusetts Lowell;
Karen Jingrong Lin, University of Massachusetts Lowell; Robert Pinsker, Florida Atlantic University; Hongwei Zhu, University of Massachusetts Lowell
Discussant: Yi Liang, Temple University
Improving Financial Distress Prediction Accuracy Using the Hybrid Data Mining Approach. Yung-Ming Hsieh, Soochow University; Asokan Anandarajan, New Jersey Institute of Technology; Picheng Lee, Pace University
Discussant: Roger W. Mayer, SUNY College at Old Westbury 3 .14 Tax Avoidance II
Hilton, 2nd Floor, Gramercy East Moderator: Zhenhua Chen, Tulane University
Common Equity Blockholders and Diffusion of Tax Avoidance. Zeyu Sun, National University of Singapore; Jing Xie, The Hong Kong Polytechnic University
Discussant: Alissa Bruehne, Ludwig Maximilian University of Munich
Tax Avoidance and the Asymmetric Cost Behavior. Shawn Xu, University of Wyoming; Kenneth Zheng, University of Wyoming Discussant: Eric Rapley, Colorado State University
MONDAY, AUGUST 8, 2016 4:00
pm–5:30
pmMedia Coverage and Tax Aggressiveness—A Study Based on Corporate Governance Perspective. Yi Si, City University of Hong Kong; Yiyang Bian, University of Science and Technology of China/City University of Hong Kong; Gaoliang Tian, Xi’an Jiaotong University; Leon J. Zhao, City University of Hong Kong
Discussant: Zhenhua Chen, Tulane University 3 .15 Taxes and Capital Markets I
Hilton, 2nd Floor, Clinton Moderator: Joanna Garcia, University of Waterloo
How Do Investors Respond to Non-Audit Tax Services and Tax Expertise? Ferdinand Gul, Deakin University; Dean Hanlon, Monash University; Edwin Lim, Monash University; Farshid Navissi, Monash University
Discussant: Joanna Garcia, University of Waterloo
The Market Valuation of the Permanent Book-to-Tax Differences Generated by Stock-Based Compensation Awards. James Brushwood, Colorado State University; Derek Johnston, Colorado State University; Lisa Kutcher, Colorado State University
Discussant: Anne C. Ehinger, The University of Georgia
The Relationship between Tax Risk and Firm Value: Evidence from the Luxembourg Tax Leaks. Wayne L. Nesbitt, Michigan State University;
Edmund Outslay, Michigan State University; Anh Persson, Michigan State University Discussant: Rita Nevada Gunn, Northwestern University
3 .16 Auditors and Taxes Hilton, 4th Floor, Lincoln
Moderator: Salem L. Boumediene, Montana State University Billings
Task Specific Experience and Auditor Effort. Walid Alissa, HEC Paris; Vedran Capkun, HEC Paris; Nadja Suca, University of Split Discussant: Xinjiao Guan, National University of Singapore
Separating Auditor Provided Tax Compliance and Tax Planning Services: Financial Reporting Implications. James A. Chyz, The University of Tennessee; Ronen Gal-Or, Northeastern University; Vic Naiker, Monash University
Discussant: Marc Peter Neri, Texas Christian University 3 .17 Auditor Selection
Hilton, 4th Floor, Midtown Moderator: Jamie Diaz, The College of William & Mary
Client and Audit Partner Ethnicity, Auditor Selection, and Audit Quality. Nathan Berglund, Mississippi State University; John Daniel Eshleman, Michigan Technological University
Discussant: Brent A. Garza, University of Illinois at Urbana–Champaign
Allies in the Break Room: The Effect of Accounting Alumni on Auditor Choice and the Hiring Agenda. Andrew Bird, Carnegie Mellon University; Nam Ho, Carnegie Mellon University; Thomas G. Ruchti, Carnegie Mellon University
Discussant: Jim Irving, Clemson University
The Audit Market for Banks. Christine Porter, Wichita State University Discussant: William A. Ciconte, University of Illinois at Urbana–Champaign 3 .18 Gender Diversity and Corporate Governance
Hilton, 4th Floor, Holland Moderator: To Be Announced
The Business Case for Cultural and Gender Diversity on Corporate Boards. Larelle J. Chapple, Queensland University of Technology; Shireenjit Johl, Deakin University
Discussant: To Be Announced
The Effects of Board Gender Diversity on Bankruptcy Risk, Reputation Risk, and Capital Market Risk. Linda H. Chen, Washington State University; Jeffrey Gramlich, Washington State University; Kimberly Houser, Washington State University
Discussant: To Be Announced
3 .19 Network Effects in Corporate Disclosure Sheraton, Lower Level, Chelsea Moderator: Thomas Shohfi, Rensselaer Polytechnic Institute
CEO Networks and Information Aggregation: Evidence from Management Forecast Accuracy. Hyun A. Hong, University of California, Riverside; Sunghan (Sam) Lee, Iowa State University; Steve R. Matsunaga, University of Oregon; Peter S. H. Oh, University of Southern California
Discussant: John L. Campbell, The University of Georgia
A Major Customer’s Earnings News and Voluntary Disclosures. Young Jun Cho, Singapore Management University; Yoonseok Zang, Singapore Management University
Discussant: Nerissa C. Brown, University of Delaware
Large Shareholder Diversification and Corporate Voluntary Disclosures. Herita Akamah, The University of Oklahoma; Sydney Qing Shu, The University of Oklahoma
Discussant: Matt Wieland, Miami University
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MONDAY, AUGUST 8, 2016 4:00
pm–5:30
pm 3 .20 Economic Consequences of Conservatism IISheraton, Lower Level, Sugar Hill Moderator: Joseph Pacelli, Indiana University Bloomington
Earnings Management and Conditional Conservatism. Juan Manuel Garcia Lara, Universidad Carlos III de Madrid; Beatriz Garcia Osma, Universidad Carlos III de Madrid; Fernando Penalva, University of Navarra
Discussant: Xing Yang, Xi’an Jiaotong University
SFAS 142, Conditional Conservatism, and Acquisition Profitability and Risk. Matthew Cedergren, University of Pennsylvania; Baruch Lev, New York University; Paul Zarowin, New York University
Discussant: Feng Tang, The Hong Kong Polytechnic University
Accounting Conservatism, Overinvestment, and Post-SEO Stock Market Underperformance and Illiquidity. Carolyn Callahan, University of Louisville; Hyun A. Hong, University of California, Riverside; Sunghan (Sam) Lee, Iowa State University; Steve W. Lin, Florida International University
Discussant: Felipe Bastos Gurgel Silva, Cornell University 3 .21 Debt Contracting
Sheraton, Lower Level, Flatiron Moderator: Matthew Erickson, The University of Arizona
Debt Covenant Condition and the Relative Use of Operating Lease and Long-Term Debt. Daniel Gyung Paik, University of Richmond;
Brandon Byungwhan Lee, Indiana University Northwest; Sungwook Yoon, California State University, Northridge; Joyce Van der Laan Smith, University of Richmond
Discussant: Yadav K. Gopalan, Washington University in St. Louis
Real Effects of Voluntary Disclosure: Evidence from Private Firm Financing. Andrew Bird, Carnegie Mellon University; Stephen A. Karolyi, Carnegie Mellon University; Thomas G. Ruchti, Carnegie Mellon University
Discussant: John Donovan, Washington University in St. Louis
State Contract Law and the Use of Accounting Information in Debt Contracts. Colleen Honigsberg, Columbia University; Sharon P. Katz, Columbia University; Sunay Mutlu, Kennesaw State University; Gil Sadka, The University of Texas at Dallas
Discussant: Aytekin Ertan, London Business School
3 .22 Effects of Information Sharing and Transparency Hilton, 3rd Floor, Rendezvous Trianon
Moderator: Judson Caskey, University of California, Los Angeles
Dynamic Disclosure Externalities. Nemit Shroff, Massachusetts Institute of Technology; Rodrigo S. Verdi, Massachusetts Institute of Technology; Ben Yost, Massachusetts Institute of Technology
Discussant: Omri Even Tov, University of California, Berkeley
The Asymmetric Effect of Reporting Flexibility on Priced Risk. Matthew J. Bloomfield, The University of Chicago Discussant: Judson Caskey, University of California, Los Angeles
Transparency: A Recipe or an Obstacle for Innovation? Rong (Irene) Zhong, University of Illinois at Chicago; Feng Gao, Rutgers, The State University of New Jersey
Discussant: Atif Ellahie, The University of Utah
3 .23 Nonfinancial Disclosures and Firm Value Hilton, 3rd Floor, Petit Trianon
Moderator: Olena V. Watanabe, Iowa State University
Firm-Value Effects of CSR Disclosure and CSR Performance. Robert Gutsche, University of St. Gallen; Jan-Frederic Schulz, University of St.
Gallen
Discussant: To Be Announced
Corporate Social Responsibility and Information Flow. Gary Chen, University of Illinois at Chicago; Bin Wang, Missouri Western State University; Xiaohong Wang, Northeastern Illinois University
Discussant: Barbara Su, University of Toronto
Accounting for Human Rights Violations Risk: Conflict Minerals Mandatory Disclosures under the Dodd-Frank Act. Kareen E. Brown, Brock University; Yijia Chen, Brock University; Fayez Elayan, Brock University; Jennifer Li, Brock University
Discussant: Joshua Cutler, University of Houston
3 .24 Financial Information Relevant for Assessing Firm Risk Hilton, Concourse Level, Concourse G
Moderator: Jacquelyn Gillette, University of Rochester
Firm Risk and Disclosures about Dispersion in Asset Values: Evidence from Oil and Gas Reserves. Marc Badia, University of Navarra; Mary E.
Barth, Stanford University; Miguel Duro, University of Navarra; Gaizka Ormazabal, University of Navarra Discussant: Jacquelyn Gillette, University of Rochester
Common and Idiosyncratic Earnings, Return Variance and R&D Reporting. Dimos Andronoudis, The London School of Economics and Political Science; Christina Dargenidou, University of Exeter; Eirini Konstantinidi, University of Manchester
Discussant: Jeffrey Ng, Singapore Management University
MONDAY, AUGUST 8, 2016 4:00
pm–5:30
pmDoes IFRS Provide More Relevant Information for Risk Assessment? Evidence from ADRs. Chin-Chen Chien, National Cheng Kung University;
Hsuan-Chu Lin, National Cheng Kung University; She-Chih Chiu, National Cheng Kung University; Chia-Chen Liang, National Cheng Kung University
Discussant: Landon Mauler, Florida State University
3 .25 The Influence of Capital Market Intermediaries Hilton, Concourse Level, Concourse E
Moderator: Hua Xin, University of Louisville
Can Short Sellers Serve a Monitoring Role? Evidence from Insider Trading Profitability. Xia Chen, Singapore Management University; Qiang Cheng, Singapore Management University; Ting Luo, Tsinghua University; Heng Yue, Singapore Management University
Discussant: Rong Huang, Baruch College–CUNY
Think before You Speak—The Effect of Conference Call Style on the Cost of Equity Capital. Sebastian Firk, Georg-August University at Goettingen; Jan Christoph Hennig, Georg-August University at Goettingen; Michael Wolff, Georg-August University at Goettingen Discussant: Jason V. Chen, University of Illinois at Chicago
3 .26 External and Internal Monitoring II Hilton, Concourse Level, Concourse D Moderator: Rajesh Vijayaraghavan, Harvard University
What Else Do Shareholders Want? Shareholder Proposals Contested by Firm Management. Eugene Soltes, Harvard University; Suraj Srinivasan, Harvard University; Rajesh Vijayaraghavan, Harvard University
Discussant: Rafael Copat, Rice University
The Battle for Influence: Shareholder vs. Creditor Impact on Firms in Technical Default. Kate Emily Schain, New York University Discussant: Leila Peyravan, University of Toronto
Market Valuation of Anticipated Governance Changes: Evidence from Contentious Shareholder Meetings. Francois Brochet, Boston University;
Fabrizio Ferri, Columbia University; Gregory S. Miller, University of Michigan Discussant: Anup Srivastava, Dartmouth College
3 .27 Public Governments and Reporting Hilton, Concourse Level, Concourse C Moderator: To Be Announced
Opportunistic Financial Reporting and Credit Market Participation in Municipalities. Amanda W. Beck, The University of Alabama Discussant: Marie Blouin, Ithaca College
Evaluating the Effectiveness of Government Mandated Performance Management Systems in Healthcare: A Field Experiment. Fabienne Miller, Worcester Polytechnic Institute; Justin Wang, Worcester Polytechnic Institute
Discussant: Mary Fischer, The University of Texas at Tyler
3 .28 Corporate Governance: International Perspectives Sheraton, Lower Level, Murray Hill
Moderator: Saad A. Alkazemi, Kuwait University
An Analysis of Female Directors Constrain Real Earnings Management. Ling-Ling Chang, Ming Chuan University; Yue-Duan Guan, Ming Chuan University; Daniel F. Hsiao, University of Minnesota, Duluth
Discussant: Rebecca Bloch, Fairfield University
Monetary and Nonmonetary Incentives for Tax Planning in Chinese SOEs. Hong Fan, St. Mary’s University; Liqiang Chen, St. Mary’s University
Discussant: Lee-Hsien Pan, Keuka College
Does Mandatory Audit Partner Rotation Influence Companies’ Auditor Selection Strategies and Audit Quality? Li-Jen He, Asia University;
Hsiangtsai Chiang, Feng Chia University; Chao-Jung Chen, National Pingtung University Discussant: Denise Silva Ferreira Juvenal, FIPECAFI - Pref. Cidade do Rio de Janeiro 3 .29 Earnings Management Issues: Chinese Evidence
Sheraton, Lower Level, Sutton Place Moderator: Wenxia Ge, University of Manitoba
Does State Ownership Affect an Enterprise’s Choice of Earnings Management Strategies? The Case of China. Peng Wu, Southeast University;
Lei Gao, SUNY, Geneseo; Xiao Li, Southeast University Discussant: Yushun Hung, Fu Jen Catholic University
Earnings Management with the Deferred Tax Expense: New Evidence from the Equity Method in China. Cheng Lai, Renmin University of China; Caihua Mo, Renmin University of China; Jingjing Wu, Renmin University of China; Hua Zhou, Renmin University of China Discussant: Chao Chen, Fudan University
XBRL Implementation and Real Earnings Management: Evidence from XBRL Dual Regulation in China. Songsheng Chen, Beijing Institute of Technology; Jun Guo, Rutgers, The State University of New Jersey, Camden; Xiaoxiao Tong, Beijing Institute of Technology
Discussant: Tiemei Li, University of Ottawa
34
MONDAY, AUGUST 8, 2016 4:00
pm–5:30
pm 3 .30 Incentives and CompensationHilton, 2nd Floor, Rhinelander South Moderator: To Be Announced
The Effects of Performance Incentives and Training on Insight Problem-Solving. Kun Huo, Western University Discussant: Gregory McPhee, Florida International University
The Effect of Incentive Scheme and Task Type on Altruistic Behavior within the Organization. Andrew Newman, University of South Carolina;
Ivo Tafkov, Georgia State University; Flora Zhou, Georgia State University Discussant: Serena Loftus, Tulane University
3 .31 Trust and Culture Hilton, 2nd Floor, Morgan Moderator: To Be Announced
Can Connectors Change Team Culture on Fluid Teams? Elena Klevsky, University of Illinois at Urbana–Champaign Discussant: Karl Schuhmacher, Emory University
The Role of Imitation in Trust Formation and Partner Selection in Interfirm Relationships. Evelien Reusen, Erasmus University; Kristof Stouthuysen, Ghent University
Discussant: Steve Buchheit, The University of Alabama
3 .32 Does Performance-Based Pay Lead to Improved Performance?
Hilton, 2nd Floor, Madison Moderator: To Be Announced
Examining the Effects of Performance-Based Pay and Performance Monitoring on Task Performance. Charles D. Bailey, The University of Memphis; Nicholas J. Fessler, The University of Texas at Tyler; Brian K. Laird, Arkansas State University
Discussant: Heba Abdel-Rahim, Georgia State University
The Effects of Information Aggregation and Visualization on Judgment Quality for Complex Multiattribute Judgment Tasks in Performance Evaluation. Robert Johannes Obermaier, University of Passau; Christian Meier, University of Passau
Discussant: Lawrence Grasso, Central Connecticut State University
Do Incentive Plans for Exemplary Employees Lead to Productive or Counterproductive Outcomes? Carolyn Deller, Harvard University; Tatiana Sandino, Harvard University
Discussant: To Be Announced
3 .33 Auditing and Emerging Technologies Sheraton, 2nd Floor, Central Park West
Moderator: Deniz A. Appelbaum, Rutgers, The State University of New Jersey, New Brunswick
Moving Towards Continuous Audit and Big Data with Audit Analytics: Implications for Research and Practice. Deniz A. Appelbaum, Rutgers, The State University of New Jersey, New Brunswick; Alexander Kogan, Rutgers, The State University of New Jersey, Newark; Miklos A.
Vasarhelyi, Rutgers, The State University of New Jersey, Newark Discussant: Graham Gal, University of Massachusetts Amherst
Privacy-Preserving Information Sharing within an Audit Firm. Alexander Kogan, Rutgers, The State University of New Jersey, Newark; Cheng Yin, Rutgers, The State University of New Jersey, Newark
Discussant: Graham Gal, University of Massachusetts Amherst
Using Top Cycle Modeling in Audit Analytical Procedures. Philip I. Elsas, ComputationalAuditing.com; Rob Nehmer, Oakland University;
Trevor Stewart, Deloitte (Retired)/Rutgers, The State University of New Jersey, New Brunswick Discussant: Cheng Yin, Rutgers, The State University of New Jersey, Newark
3 .34 Technology Tools in the Classroom Hilton, 2nd Floor, Murray Hill West Moderator: Mostafa M. Maksy, Kutztown University of Pennsylvania
Implications of Tablet Computing Annotation and Sharing Technology on Student Learning. James Wakefield, The University of Technology Sydney; Jonathan Tyler, The University of Technology Sydney; Laurel Dyson, The University of Technology Sydney; Jessica Frawley, The University of Technology Sydney
Discussant: Tom Downen, The University of North Carolina Wilmington
Whose Performance Suffers? Evidence of Uneven Impact of Smart Phone Device Use during Advanced Tax Class. Tad D. Ransopher, Georgia State University; Carol Springer Sargent, Middle Georgia State University; Lucia Nasuti Smeal, Georgia State University
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania
Teaching IDEA to Auditing Students: Why Student Achievement Varies. D’Arcy Becker, University of Wisconsin–Whitewater; Dawna Drum, Western Washington University; Aimee Pernsteiner, University of Wisconsin–Eau Claire
Teaching IDEA to Auditing Students: Why Student Achievement Varies. D’Arcy Becker, University of Wisconsin–Whitewater; Dawna Drum, Western Washington University; Aimee Pernsteiner, University of Wisconsin–Eau Claire