Leniency Biases in Supervisors’ Subjective Performance Evaluation of Subordinates : Examining the Influence of Contextual Factors

TABLE OF CONTENTS

Other Activities . . . . 2

2016 Program Advisory Committee . . . . 4

Section-Sponsored Session Teams . . . . 4

List of Exhibitors . . . . 6

Exhibit Hall Map . . . . 7

Friday, August 5, 2016 . . . . 10

Saturday, August 6, 2016 . . . . 10

Sunday, August 7, 2016 . . . 10

Monday, August 8, 2016 . . . . 11

Tuesday, August 9, 2016 . . . . 37

Wednesday, August 10, 2016 . . . . 63

Effective Learning Strategies Sessions . . . . 93

Emerging and Innovative Research Forum . . . . 97

Research Interaction Forum . . . . 100

Index . . . . 115

Future Annual Meetings . . . . 139

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.learningmarket.org

2

OTHER ACTIVITIES

SUNDAY, AUGUST 7, 2016, 4:30

pm

–6:30

pm

Arizona State University and The University of Arizona Networking Mixer

Hilton, 2nd Floor, Regent

SUNDAY, AUGUST 7, 2016, 5:00

pm

–7:00

pm

University of Illinois Alumni/Faculty Reception

Hilton, 2nd Floor, Gramercy East

SUNDAY, AUGUST 7, 2016, 5:30

pm

–7:30

pm

University of Missouri Reception

Hilton, Concourse Level, Concourse G

SUNDAY, AUGUST 7, 2016, 6:00

pm

–7:00

pm

International Accounting Section Member Reception

Hilton, Concourse Level, Concourse A

SUNDAY, AUGUST 7, 2016, 6:00

pm

–8:00

pm

CPA Canada/CAAA Reception

Hilton, 3rd Floor, Mercury Rotunda

EY Cocktail Reception

Sheraton, 2nd Floor, Metropolitan West

University of Texas Alumni Reception

Hilton, 3rd Floor, Petit Trianon

SUNDAY, AUGUST 7, 2016, 7:00

pm

–9:00

pm

The University of Georgia Reception

Hilton, 2nd Floor, Murray Hill East

SUNDAY, AUGUST 7, 2016, 7:00

pm

–9:30

pm

Virginia Tech Reception

Hilton, 4th Floor, New York

SUNDAY, AUGUST 7, 2016, 7:00

pm

–10:00

pm

The Hong Kong Polytechnic University Reception

Hilton, 4th Floor, East

SUNDAY, AUGUST 7, 2016, 7:30

pm

–9:30

pm

Abacus Cocktail Reception

Hilton, 4th Floor, Lincoln

SUNDAY, AUGUST 7, 2016, 8:00

pm

–10:00

pm

Academy of Accounting Historians Ice Cream Social

Hilton, 2nd Floor, Gramercy East

SUNDAY, AUGUST 7, 2016, 9:00

pm

–10:30

pm

Deloitte Dessert Reception

Hilton, 3rd Floor, Mercury Ballroom

mONDAY, AUGUST 8, 2016, 7:00

Am

–8:15

Am

CAQ Accounting Doctoral Scholars Breakfast

Hilton, 2nd Floor, Murray Hill East

mONDAY, AUGUST 8, 2016, 5:00

pm

–6:30

pm

AICPA Fellowship for Minority Students and PcEEC

Hilton, 2nd Floor, Murray Hill East

mONDAY, AUGUST 8, 2016, 5:30

pm

–7:30

pm

USC Leventhal Alumni Reception and Dinner

Hilton, Lobby Level, Herb N’ Kitchen, Private Dining Room 2

mONDAY, AUGUST 8, 2016, 8:00

pm

–10:00

pm

BYU Reception

Hilton, 2nd Floor, Gramercy West

Michigan State University Alumni Reception

Hilton, 4th Floor, New York

OTHER ACTIVITIES

mONDAY, AUGUST 8, 2016, 8:00

pm

–10:00

pm

CAPANA Reception

Hilton, 2nd Floor, Beekman

mONDAY, AUGUST 8, 2016, 8:00

pm

–11:00

pm

Grant Thornton Reception (By Invitation Only)

Sheraton, 2nd Floor, Empire West

mONDAY, AUGUST 8, 2016, 8:30

pm

–10:00

pm

Florida State University Reception

Hilton, 2nd Floor, Gibson

mONDAY, AUGUST 8, 2016, 9:00

pm

–m

iDNiGhT

Indiana University/University of Washington Reception

Sheraton, 2nd Floor, Empire East

University of Michigan Reception Accounting Group Reception

Sheraton, 2nd Floor, Central Park West

mONDAY, AUGUST 8, 2016, 9:30

pm

–11:30

pm

Journal of Accounting and Public Policy Reception

Hilton, Concourse Level, Concourse G

TUESDAY, AUGUST 9, 2016, 7:00

Am

–8:00

Am

AICPA Academic Champions Breakfast

Hilton, 2nd Floor, Murray Hill East

TUESDAY, AUGUST 9, 2016, 7:00

Am

–8:15

Am

Institute of Management Accountants Breakfast

Sheraton, 2nd Floor, Empire East

TUESDAY, AUGUST 9, 2016, 7:00

Am

–8:30

Am

University of Pittsburgh/Katz CBA Breakfast

Hilton, Concourse Level, Concourse B

TUESDAY, AUGUST 9, 2016, 5:30

pm

–7:00

pm

Accounting Doctoral Students Reception

Hilton, 3rd Floor, Mercury Rotunda

TUESDAY, AUGUST 9, 2016, 5:45

pm

–7:00

pm

European Accounting Review Reception

Hilton, 4th Floor, Hudson

TUESDAY, AUGUST 9, 2016, 5:45

pm

–7:30

pm

Harvard Business School Reception

Hilton, Concourse Level, Concourse H

TUESDAY, AUGUST 9, 2016, 7:00

pm

–10:00

pm

University of Rochester—Reception for Jerry Zimmerman

Hilton, 2nd Floor, Gibson

TUESDAY, AUGUST 9, 2016, 8:00

pm

–10:00

pm

Penn State University Reception

Hilton, 3rd Floor, Mercury Rotunda

WEDNESDAY, AUGUST 10, 2016, 6:45

Am

–8:00

Am

CGMA Breakfast

Sheraton, 2nd Floor, Central Park West

WEDNESDAY, AUGUST 10, 2016, 7:00

Am

–8:15

Am

Ole Miss Breakfast

4

2016 ANNUAL mEETiNG NEW YORK, NY

Bruce Behn, Presiding

ANNUAL MEETING PROGRAM ADVISORY COMMITTEE

Members

Bruce Behn, The University of Tennessee, Knoxville, AAA President

Tracey Sutherland, AAA Executive Director

Erlinda Jones, AAA Senior Director, Meetings and Programs

Education Chair

Markus Ahrens, St. Louis Community College, Meramec

SECTION-SPONSORED CONCURRENT SESSIONS TEAM

Accounting Behavior and Organizations

Andrew Reffett, Miami University

Accounting Historians

Barbara Merino, University of North Texas

Accounting Information Systems

Jian Cao, Florida Atlantic University

Juergen Sidgman, University of Wisconsin–Oshkosh

Accounting Programs Leadership Group

Elizabeth Oliver, Washington & Lee University

American Taxation Association

Mark A. Jackson, University of Nevada, Reno

Amy Hageman, Kansas State University

Auditing

Brian Bratten, University of Kentucky

Lisa Gaynor, University of South Florida

Barbara Grein, Drexel University

Nate M.Stephens, Utah State University

David A. Wood, Brigham Young University

Jian Zhou, University of Hawaii at Manoa

Diversity

Helen Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick

Financial Accounting and Reporting

Holly Yang, Singapore Management University

Elizabeth Chuk, University of Southern California

Peter Demerjian, University of Washington

Nerissa C. Brown, University of Delaware

Forensic Accounting

Curtis Nicholls, Bucknell University

Gender Issues and Worklife Balance

L. Murphy Smith, Murray State University

Government and Nonprofit

Kenneth Smith, Central Washington University–Des Moines

Tammy Waymire, Northern Illinois University

International Accounting

Ling-Tai (Lynette) Chou, National Chengchi University

Management Accounting

Brian Cadman, The University of Utah

Susan Kulp, The George Washington University

Public Interest

Lois S. Mahoney, Eastern Michigan University

Strategic and Emerging Technologies

Daniel O’Leary, University of Southern California

Teaching, Learning and Curriculum

Daniel Jones, Assumption College

Two-Year College

Sidney Askew, Borough of Manhattan Community College–CUNY

Markus Ahrens, St. Louis Community College, Meramec

2016 ANNUAL mEETiNG NEW YORK, NY

6

LIST OF EXHIBITORS

The Exhibit Hall is a hub of activity with refreshment breaks, the Early Bird Reception, the “Passport to

Prizes” program, and raffle drawings taking place there. The Exhibit Hall provides the perfect place to mix

and mingle with colleagues and friends, and to meet out exhibiting partners.

Exhibitor Booth

AACSB International. . . 26

Aequo International . . . 17

American Accounting Association. . . 55

American Institute of CPAs . . . 3

Armond Dalton Publishers, Inc. . . . 20

AuditAnalytics . . . 30

Becker Professional Education. . . 13

Beta Alpha Psi. . . 9

Cabezoa . . . 24

Cambridge Business Publishers . . . 4

Cengage Learning . . . 35

Center for Audit Quality . . . 47

CPA Sit Solutions . . . 29

CyberText Computerized Practice Sets. . . 42

Elsevier. . . 38

Emerald Group Publishing. . . 37

Gleim Exam Prep . . . 18

IDEA Academic Partnership . . . 46

Institute of Chartered Accountants in England and Wales (ICAEW) . . . 43

Institute of Management Accountants (IMA) . . . 8

McGraw-Hill Education . . . 2

National Association of Certified Valuation Analysts (NACVA) . . . 15

National Association of State Boards of Accountancy (NASBA) . . . 54

New Accountant Magazine . . . 12

Pearson . . . 31

The PhD Project . . . 25

Roger CPA Review . . . 33

Routledge . . . 50

S&P Global Market Intelligence . . . 22

Surgent CPA Review . . . 11

Tableau Software. . . 27

The Institute of Internal Auditors (IIA) . . . 40

UN Women—the United Nations Entity for Gender Equality and the Empowerment of Women. . . 44

Thomson Reuters . . . 39

Van-Griner Publishing. . . 41

West Academic . . . 10

Wharton Research Data Services . . . 23

Wiley . . . 1

8

At-Large

Panel Sessions

The Annual Meeting is an opportunity for members from around the world who are committed to the accounting profession to share ideas and learn about emerging issues. To facilitate these exchanges, the AAA Management Team has worked with members to develop a series of At-Large Panels that help us celebrate the AAA’s Centennial by looking at how accounting has aff ected our history and looking toward our goal of becoming a learned profession.

Together, these panels refl ect the meeting’s theme by providing members the opportunity to help all of us grow in our roles in the academy and practice, and reach our goal of being infl uential global Thought Leaders in Accounting.

Monday, August 8

10:15 am–11:45 am

1.01 Continuing the Conversation: History and Future of Accounting 1.02 Prospectus from New York City: Financial Capital of the World 1.03 Importance of Academic Research in SEC Rulemaking

1.04 The Cook Prize: Celebrating Superior Teachers

2:00 pm–3:30 pm

2.01 Special Presidential Panel: Past Chairs Refl ect on the Role and Impact of the Financial Accounting Standards Board 2.04 Pursuit of Data Driven Decisions: Improving Student Engagement and the ROI of an Accounting Degree

4:00 pm–5:30 pm

3.01 Staying Engaged: Life after Retirement

3.02 COSO’S New Enterprise Risk Management Framework: The Next Frontier?

3.03 Accounting in the Information Economy: Valuation of Intangible Assets – The Auditing, Financial, and Managerial Implications

3.04 Best Practices for Teaching Introductory Courses

3.05 Trueblood Mini-Seminar: Eff ective Learning through the Trueblood Case Study Series

Tuesday, August 9

10:15 am–11:45 am

4.01 Continuing the Conversation: How to Become a Learned Profession by 2036

4.02 Accounting IS Big Data: Model Cases, Courses, and Curricula

2:00 pm–3:30 pm

5.01 Changing Faculty Mix: Opportunities and Challenges

5.02 The Voluntary Application of IFRS in Japan and Considerations for Future Mandatory Application

5.03 Teaching with Academic Codifi cation

5.04 Teaching Award Winners: Bea Sanders, George Krull, and Mark Chain Awards

4:00 pm–5:30 pm

6.01 Developing Our Publications Ethics Policies: Opportunities for

Input

6.02 Visualization: A Picture Is Worth a Thousand Words 6.03 Big Data Cases in the Classroom

Wednesday, August 10

10:15 am–11:45 am

7.01 Continuing the Conversation: The Role of the Accounting Academy in Society

7.02 Should We All Be Chasing the Same Three Journals? 7.03 Emerging Educational Models and Business Implications 7.04 Technology and Today’s Classroom

2:00 pm–3:30 pm

At-Large

Panel Sessions

The Annual Meeting is an opportunity for members from around the world who are committed to the accounting profession to share ideas and learn about emerging issues. To facilitate these exchanges, the AAA Management Team has worked with members to develop a series of At-Large Panels that help us celebrate the AAA’s Centennial by looking at how accounting has aff ected our history and looking toward our goal of becoming a learned profession.

Together, these panels refl ect the meeting’s theme by providing members the opportunity to help all of us grow in our roles in the academy and practice, and reach our goal of being infl uential global Thought Leaders in Accounting.

Monday, August 8

10:15 am–11:45 am

1.01 Continuing the Conversation: History and Future of Accounting 1.02 Prospectus from New York City: Financial Capital of the World 1.03 Importance of Academic Research in SEC Rulemaking

1.04 The Cook Prize: Celebrating Superior Teachers

2:00 pm–3:30 pm

2.01 Special Presidential Panel: Past Chairs Refl ect on the Role and Impact of the Financial Accounting Standards Board 2.04 Pursuit of Data Driven Decisions: Improving Student Engagement and the ROI of an Accounting Degree

4:00 pm–5:30 pm

3.01 Staying Engaged: Life after Retirement

3.02 COSO’S New Enterprise Risk Management Framework: The Next Frontier?

3.03 Accounting in the Information Economy: Valuation of Intangible Assets – The Auditing, Financial, and Managerial Implications

3.04 Best Practices for Teaching Introductory Courses

3.05 Trueblood Mini-Seminar: Eff ective Learning through the

Tuesday, August 9

10:15 am–11:45 am

4.01 Continuing the Conversation: How to Become a Learned Profession by 2036

4.02 Accounting IS Big Data: Model Cases, Courses, and Curricula

2:00 pm–3:30 pm

5.01 Changing Faculty Mix: Opportunities and Challenges

5.02 The Voluntary Application of IFRS in Japan and Considerations for Future Mandatory Application

5.03 Teaching with Academic Codifi cation

5.04 Teaching Award Winners: Bea Sanders, George Krull, and Mark Chain Awards

4:00 pm–5:30 pm

6.01 Developing Our Publications Ethics Policies: Opportunities for

Input

6.02 Visualization: A Picture Is Worth a Thousand Words 6.03 Big Data Cases in the Classroom

Wednesday, August 10

10:15 am–11:45 am

7.01 Continuing the Conversation: The Role of the Accounting Academy in Society

7.02 Should We All Be Chasing the Same Three Journals? 7.03 Emerging Educational Models and Business Implications 7.04 Technology and Today’s Classroom

2:00 pm–3:30 pm

10

FRIDAY, AUGUST 5, 2016

7:00

Am

–8:00

Am

Registration, Pre-Conference Workshop 1 Only

Hilton, 3rd Floor, Mercury Ballroom Foyer

8:00

Am

–4:00

pm

Pre-Conference Workshop 1

See your registration materials for Pre-Conference Workshop room listings .

5:00

pm

–7:00

pm

Registration

Hilton, 2nd Floor, Promenade

Member Services

Hilton, 2nd Floor, Promenade

Service Project

Hilton, 2nd Floor, Promenade

SATURDAY, AUGUST 6, 2016

7:00

Am

–6:00

pm

Registration

Hilton, 2nd Floor, Promenade

Member Services

Hilton, 2nd Floor, Promenade

Service Project

Hilton, 2nd Floor, Promenade

8:00

Am

–5:30

pm

Pre-Conference Workshops (Sessions 2 through 11)

See your registration materials for Pre-Conference Workshop room listings .

Conference on Teaching and Learning in Accounting (CTLA)

Hilton, 3rd Floor, Trianon Ballroom

SUNDAY, AUGUST 7, 2016

7:00

Am

–7:00

pm

Registration

Hilton, 2nd Floor, Promenade

Member Services

Hilton, 2nd Floor, Promenade

Service Project

Hilton, 2nd Floor, Promenade

8:00

Am

–12:00

pm

Conference on Teaching and Learning in Accounting (CTLA)

Hilton, 2nd Floor, Gramercy

8:00

Am

–4:30

pm

21st Annual Ethics Research Symposium

See your registration materials for Pre-Conference Workshop room listings .

8:00

Am

–5:30

pm

Pre-Conference Workshops (Sessions 12 through 34)

9:00

Am

–3:00

pm

Career Center

Hilton, 3rd Floor, America’s Hall II

12:00

pm

–1:00

pm

Ethics Research Symposium Luncheon (included with Pre-Conference Workshop 12;

ticket required)

Hilton, 2nd Floor, Regent

3:00

pm

–7:00

pm

Exhibits

Hilton, 3rd Floor, America’s Hall I

Member Services

Hilton, 3rd Floor, America’s Hall I

4:30

pm

–7:00

pm

Career Fair

Hilton, 3rd Floor, Promenade

5:30

pm

–7:00

pm

Early Bird Reception

Hilton, 3rd Floor, America’s Hall I

Dinner on Your Own

MONDAY, AUGUST 8, 2016

6:45

Am

–8:15

Am

SECTION BREAKFAST WITH BUSINESS MEETING (ticket required for breakfast)

Teaching, Learning and Curriculum Section

Speaker: To Be Announced

Hilton, 3rd Floor, Trianon Ballroom

Strategic and Emerging Technologies Section

Hilton, Concourse Level, Concourse G

7:00

Am

–5:00

pm

Registration

Hilton, 2nd Floor, Promenade

Member Services

Hilton, 2nd Floor, Promenade

Service Project

Hilton, 2nd Floor, Promenade

8:00

Am

–12:15

pm

Exhibits

Hilton, 3rd Floor, America’s Hall I

Member Services

Hilton, 3rd Floor, America’s Hall I

8:00

Am

–6:00

pm

Career Center

Hilton, 3rd Floor, America’s Hall II

12

8:25

Am

–9:45

Am

Opening Plenary Session: The History and Future of Accounting

Hilton, 3rd Floor, Grand Ballroom

Speakers: John Steele Gordon, Business and Economic Historian

Vinnie Mirchandani, President of Deal Architect Inc .

The Changing Human-Machine Balance: Implications for the Accounting Profession

Award Presentations: The J . Michael and Mary Anne Cook Prize

G. Peter Wilson, Boston College

Billie M. Cunningham, The University of Missouri

Markus Ahrens, St. Louis Community College, Meramec

Seminal Contributions to Accounting Literature Award

Richard G. Sloan, University of California, Berkeley

Outstanding Service Award

Michael A. Diamond, University of Southern California

MONDAY, AUGUST 8, 2016

MONDAY PLENARY SPEAKER

Vinnie Mirchandani

President of Deal Architect Inc .

Vinnie Mirchandani has been called “The King of Wow” for his keen eye for technology-enabled innovation. His blog, New Florence. New Renaissance has cataloged over 4,000 posts of innovative products, projects, and people in work, life, and play. His books, The New Technology Elite, The New Polymath, and The Digital Enterprise (written for Karl Heinz Streibich) have been widely praised as “innovation firehoses.” His latest books, SAP Nation and SAP Nation 2.0, are more investigative but carry his trademark style, which is case-study heavy. His books draw on the breadth of his blogs, extensive research, and a global perspective from his travels to over 50 countries.

He is President of Deal Architect Inc., a technology advisory firm. The firm helps clients take advantage of disruptive trends like cloud computing and business process outsourcing (BPO) before they go mainstream. Between this firm and previous role at the technology research firm, Gartner, he has helped clients evaluate and negotiate over $10 billion in technology contracts.

He spent his early career at Price Waterhouse, first as an accountant, then as a technology consultant (that division is now part of IBM). He has been quoted in most major technology and business publications, and he has presented at a wide range of industry events.

9:00

Am

–5:00

pm

Member Services

Sheraton, Lower Level

9:45

Am

–10:15

Am

Coffee Break

Hilton, 3rd Floor, Americas Hall I

Sheraton, 2nd Floor, Metropolitan Ballroom Foyer

9:45

Am

–11:00

Am

Effective Learning Strategies I (see separate listing on page 93)

Hilton, 3rd Floor, Promenade

Research Interaction Forum I (see separate listing on pages 100-102)

Hilton, 3rd Floor, Promenade

10:15

Am

–11:45

Am

SECTION BUSINESS MEETINGS

American Taxation Association

Hilton, 2nd Floor, Gibson

Financial Accounting and Reporting Section

Sheraton, 2nd Floor, Central Park East

MONDAY PLENARY SPEAKER

John Steele Gordon

Business and Economic Historian

John Steele Gordon was born in New York City in 1944 into a family long associated with the city and its financial community. Both his grandfathers held seats on the New York Stock Exchange. He was educated at Millbrook School and Vanderbilt University, graduating with a B.A. in history in 1966.

After college he worked as a production editor for Harper & Row (now HarperCollins) for six years before leaving to travel, driving a Land-Rover from New York to Tierra del Fuego, a nine-month journey of 39,000 miles. This resulted in his first book, Overlanding. Altogether he has driven through forty-seven countries on five continents.

After returning to New York he served on the staffs of Congressmen Herman Badillo and Robert Garcia. He has been a full time writer for the last thirty years. His second book, The Scarlet Woman of Wall Street, a history of Wall Street in the 1860s, was published in 1988. His third book, Hamilton’s Blessing: The Extraordinary Life and Times of Our National Debt, was published in 1997. A revised and updated edition was published in 2010.

His history of Wall Street, The Great Game: The Emergence of Wall Street as a World Power, 1653-2000, was published in November, 1999. A two-hour special based on The Great Game first aired on CNBC on April 24, 2000. It has been translated into several languages and was a best seller in China. His history of the laying of the Atlantic Cable, A Thread Across the Ocean, was published in June, 2002.

His next book, An Empire of Wealth: The Epic History of American Economic Power, published in 2004, is a history of the American economy. It is used in a number of college American history classes and remains in print.

Mr. Gordon specializes in business and financial history. He has had many articles published in, among others,Forbes, Forbes

ASAP, Worth, American History, National Review, The American, The New York Times and Wall Street Journal op-ed pages, the Washington Post’s Book World and Outlook. He is a contributing editor at Philanthropy, and wrote the Business of America column from 1989 to 2007 for American Heritage where he was also a contributing editor. A collection of his columns from American Heritage entitled, “The Business of America,” was published in 2001. He now writes a column on business history for Barron’s called The Long View and does frequent book reviews for both The Wall Street Journal and the New York Times. He is a frequent contributor to Commentary magazine and its blog, “Contentions,” as well as to The American, the on-line magazine of the American Enterprise Institute.

He has been a commentator on Marketplace, the public radio business news program heard on more than two hundred stations throughout the country. He has appeared on numerous other radio and television shows, including New York: A Documentary Film by Ric Burns, Business Center, Larry Kudlow, On the Record with Greta Van Susteren, and Squawk Box on CNBC, The News Hour with Jim Lehrer on PBS, 20/20 on ABC, and Matt Miller on Bloomberg. He was a guest in 2001 on a live, two-hour edition of Booknotes with Brian Lamb on C-SPAN. He recently appeared on two History Channel specials entitled “Crash: The Next Great Depression?” and “Ripped Off: Madoff and the Scamming of America.” He has been a consultant and “talking head” in such recent documentaries as Peter Cooper: Mechanic to Millionaire and Rediscovering Alexander Hamilton. He appeared on a John Stossel “Myths, Lies, and Downright Stupidity” special on Fox Business Channel in 2013. In 2014 he was a consultant for the We the Economy project (www.wetheeconomy.com) for Cinelan, appearing in several of the episodes.

In recent years he has spoken before such groups as the Fund for American Studies, the International Facility Management Association, the American Accounting Association, the Mercatus Institute Chiefs of Staff Retreat, the New York Historical Society, Maricopa Community Colleges, the Federalist Society, Stanford University Law School’s Constitutional Law Center, Hillsdale College, University of Missouri–St. Louis, and Trinity College. He participated in an Intelligence Squared debate in March, 2009. In August, 2009, he traveled to China to give a series of speeches to that country’s financial community, under the sponsorship of the newspaper China Times. He has lectured on cruises for both Commentary magazine and Hillsdale College. He recently participated in an academic colloquium at the Alexander Hamilton Institute for the Study of Western Civilization in Clinton, New York.

His next book will be out in February 2016 and is entitled Washington’s Monument: And the Fascinating History of the Obelisk. Mr. Gordon lives in North Salem, New York. His email address is [email protected].

MONDAY, AUGUST 8, 2016

10:15

Am

–11:45

Am

PANEL SESSIONS

1 .01 Continuing the Conversation: History and Future of Accounting

Hilton, 2nd Floor, Regent

Moderator: Stephen Moehrle, University of Missouri–St. Louis Panelists: John Steele Gordon, Business and Economic Historian

Vinnie Mirchandani, Deal Architect Inc. Karen V. Pincus, University of Arkansas Gregory B. Waymire, Emory University

14

Passport to Prizes

Don’t miss the opportunity to participate in the AAA Exhibit Hall

Passport to Prizes Program! Take the card you received with your

registration materials with you to the Exhibit Hall and visit our

exhibitors to have them place a sticker on your Passport Card.

Get at least 10 stickers on your card and then drop off your

completed passport at the AAA booth by 3:00 pm on Tuesday,

August 9. You’ll be entered into a drawing to win some really cool

prizes—including a set of Beats Studio Headphones and a $100

American Express Gift Card. You must be present in the Exhibit

Hall during the afternoon refreshment break drawing on Tuesday,

August 9, at approximately 3:45 pm to win.

Early Bird Reception in the Exhibit Hall

Sunday, August 7, 5:30 pm–7:00 pm

Join us Sunday night to meet with our exhibitors and review

their products. This year you will be able to stroll back and forth

between the Career Fair and the Exhibit Hall. The reception will

feature fun, food, and drinks. You will have the opportunity to get

to know the exhibitors and get reacquainted with friends and

colleagues from past meetings.

Win a 4-Night Stay for the 2017 Annual Meeting

This year there are two prize drawings for complimentary

four-night stays for two at the Manchester Grand Hyatt San Diego

and another for nights at the Marriott Marquis San Diego Marina

for the 2017 Annual Meeting. To enter the drawing simply deposit

one half of the two-part ticket you received in your meeting

materials, in the drum at the AAA booth by 9:55 am on Tuesday,

August 9. Bring your half of the ticket to the Exhibit Hall during

the morning break on Tuesday, August 9 for the 10:00 am

drawing.

Exhibit Hall Hours

Sunday:

3:00 pm–7:00 pm

Monday: 8:00 am–12:15 pm and 1:30 pm–5:00 pm

Tuesday: 8:00 am–12:15 pm and 1:30 pm–4:30 pm

Passport to Prizes

and

Exhibit Hall Activities

Don’t forget to visit our exhibitors to

get stickers on your Passport Card

(found in your registration materials)

to be eligible to win great prizes at the

Tuesday afternoon drawing!

10:15

Am

–11:45

Am

1 .02 Prospectus from New York City: Financial Capital of the World

Hilton, 2nd Floor, Gramercy West Moderator: Shivaram Rajgopal, Columbia University Panelists: Hamid Mehran, Federal Reserve Bank of New York

Luigi Zingales, The University of Chicago Anjan Thakor, Washington University in St. Louis

1 .03 Importance of Academic Research in SEC Rulemaking

Sheraton, 2nd Floor, Metropolitan West Moderator: Judy Beckman, Securities and Exchange Commission Panelists: Ying Compton, Securities and Exchange Commission

Vanessa Countryman, Securities and Exchange Commission Christine Nolder, Securities and Exchange Commission Kevin Stout, Securities and Exchange Commission

1 .04 The Cook Prize: Celebrating Superior Teachers

Hilton, 3rd Floor, Mercury Ballroom

Moderator: Susan Crosson, Director of the Center for Advancing Accounting Education, American Accounting Association Panelists: Markus Ahrens, St. Louis Community College, Meramec

Nancy Bagranoff, University of Richmond Billie M. Cunningham, University of Missouri

Michael A. Diamond, University of Southern California

G. Peter Wilson, Boston College

1 .05 Ideas for Implementing AACSB Standard A7

Hilton, 2nd Floor, Sutton North Moderator: Diane Janvrin, Iowa State University

Panelists: Jon S. Davis, University of Illinois at Urbana–Champaign Guido L. Geerts, University of Delaware

Diane Janvrin, Iowa State University Tina M. Loraas, Auburn University

Robyn Raschke, University of Nevada, Las Vegas

1 .06 Current Issues in Auditing

Hilton, 2nd Floor, Sutton South Moderator: Cindy Fornelli, Center for Audit Quality Panelists: Jeffrey Burgess, Grant Thornton

Steven Glover, Brigham Young University David Kane, EY

Helen Munter, PCAOB

1 .07 Cross-Cutting Measurement Issues

Sheraton, 2nd Floor, Empire East Moderator: Mary Tokar, IASB

Panelists: Ann Tarca, The University of Western Australia Alfred Wagenhofer, University of Graz

Michael Wells, Independent Accountancy Education Consultant Tatsumi Yamada, KPMG/Chuo University

1 .08 Effectively Engaging Students in Large Introductory Accounting Classes

Hilton, 2nd Floor, Beekman Moderator: Jeff Reinking, University of Central Florida Panelists: Jennifer Cainas, University of South Florida

Peter Demerjian, University of Washington Rina M. Hirsch, Hofstra University Wendy Tietz, Kent State University

1 .09 Next Generation of Accountants: Implementing the Pathways Vision Model

Hilton, 2nd Floor, Sutton Center Moderator: Tracie Miller-Nobles, Austin Community College Panelists: Gail Hoover King, Purdue University Northwest Tracie Miller-Nobles, Austin Community College

16

The 2016 AAA Career Center at the

Annual Meeting

August 7 – August 10

Uniting Talent with Opportunity

The Career Center at the Annual Meeting is the AAA’s

largest recruiting event, where applicants and

institu-tions can make connecinstitu-tions! The Career Center at the

Annual Meeting will begin on site on August 7 with two

on-site events.

Career Fair

A great opportunity to meet people, collect resumes,

and schedule interviews. This fun, sociable event is

open to all registered meeting attendees.

The Career Fair will take place at the

New York Hilton, 3rd fl oor, Promenade

Sunday, August 7, 4:30 pm–7:00 pm

Interview Hall

Get connected here! By registering, employers can

search for candidates and schedule appointments in

the Interview Hall. This year featuring more privacy with

three draped walls around each interview table. Open

Sunday through Wednesday and located in the New

York Hilton Midtown, 3rd Floor, America’s Hall II.

Sunday, August 7, 9:00 am

–

3:00 pm

Monday, August 8, 8:00 am

–

6:00 pm

Tuesday, August 9, 8:00 am

–

6:00 pm

Wednesday, August 10, 8:00 am

–

11:00 am

www.aaahq.org/career-center

Career Center

Career Center

CONCURRENT SESSIONS

1 .10 Factors That Moderate the Effects of Disclosures

Hilton, 4th Floor, East Moderator: Chad Simon, Utah State University

How Public Forecasts Affect Information Asymmetry, Price Efficiency, and Investor Welfare: The Impact of Timely Disclosure on Competition in Market Making. Guojin Gong, The Pennsylvania State University; Hong Qu, The Pennsylvania State University; Ian Tarrant, The Pennsylvania State University

Discussant: Cassandra Estep, University of Illinois at Urbana–Champaign

Do Video Disclosure Practices Enhance Disclosure Credibility? Nicole L. Cade, University of Washington; Kim Ikuta-Mendoza, University of Washington; Lisa Koonce, The University of Texas at Austin

Discussant: To Be Announced

The Effect of a Cautionary Notice on Investors’ Reactions to More and Less Readable Disclosures. Lisa Koonce, The University of Texas at Austin; Zheng Leitter, The University of Texas at Austin; Brian White, The University of Texas at Austin

Discussant: Timothy J. Fogarty, Case Western Reserve University

1 .11 Auditor Detection of Fraud

Hilton, 2nd Floor, Gramercy East Moderator: Veena Brown, University of Wisconsin–Milwaukee

Linking Skeptical Judgment with Skeptical Action: Consideration of Potentially Influential Client and Professional Factors. Marc Ortegren, Southern Illinois University Carbondale; Tom Downen, The University of North Carolina at Wilmington; Sarah Kim, UNSW Australia Discussant: Ashley A. Austin, The University of Georgia

Examining the Impact of Industry Norms on Management Perceptions of Audit Quality under Imprecise Accounting Guidance. Erik S. Boyle, University of Cincinnati

Discussant: To Be Announced

The Use of Personality Traits to Predict Fraud Tendencies. George Gonzalez, University of Lethbridge; Lori S. Kopp, University of Lethbridge Discussant: Adam Vitalis, Georgia Institute of Technology

1 .12 Audit Partner and Client Selection

Hilton, 2nd Floor, Clinton

Moderator: Irina Malaescu, University of Central Florida

Effects of Role Play Training on Novice Auditor Evidence Gathering Activities: Evidence from Experiential and Reflective Interventions. Christine Gimbar, DePaul University; J. Gregory Jenkins, Virginia Polytechnic Institute and State University

Discussant: Robert Marley, The University of Tampa

Audit Partner Selection. Joel Owens, University of Nebraska–Lincoln Discussant: Dana Hollie, Louisiana State University

Client Importance and Auditor Independence: A Test of Gray’s (1988) Secrecy Theory. Md Jahidur Rahman, City University of Hong Kong; Mo Lai Lan Phyllis, City University of Hong Kong

Discussant: D'Arcy Becker, University of Wisconsin–Eau Claire

1 .13 Auditor Judgments and Biases

Hilton, 2nd Floor, Bryant

Moderator: Jason Smith, University of Nevada, Las Vegas

The Disclaimer Effect of Disclosing Critical Audit Matters in the Auditor’s Report. Steven J. Kachelmeier, The University of Texas at Austin; Jaime J. Schmidt, The University of Texas at Austin; Kristen Valentine, The University of Texas at Austin

Discussant: Rick Warne, University of Cincinnati

Does Using Specialists Provide Auditors with Safe Harbor Protection for Aggressive Management Estimates? Owen Brown, Baylor University; Jonathan H. Grenier, Miami University; Jonathan S. Pyzoha, Miami University; Andrew Reffett, Miami University

Discussant: To Be Announced

Effect of Transaction Type on Consensus of Auditors’ Decisions in IFRS Era. Tae Sup Shim, University of Seoul; Su Jin Pae, Chung-Ang University; Eugene Choi, University of Seoul

Discussant: To Be Announced

1 .14 Board Characteristics

Sheraton, 2nd Floor, Central Park West Moderator: Tzu-Ting Chiu, Norwegian School of Economics

‘Til Death Do Us Part: The Long Tenured Directors Puzzle. Stefano Bonini, Stevens Institute of Technology; Justin Deng, New York University; Mascia Ferrari, University of Modena and Reggio Emilia; Kose John, New York University

Discussant: To Be Announced

What Factors Drive Director Perceptions of Their Board’s Effectiveness? Boris Groysberg, Harvard University; Paul Healy, Harvard University; Rajesh Vijayaraghavan, Harvard University

Discussant: Volkan Muslu, University of Houston

MONDAY, AUGUST 8, 2016

10:15

Am

–11:45

Am

18

MONDAY, AUGUST 8, 2016

10:15

Am

–11:45

Am

Who Joins a Sinking Ship and Why? Some Evidence on Independent Directors Who Join Fraudulent Firms. Martin Bugeja, The University of Technology Sydney; Samir Ghannam, The University of Technology Sydney; Zoltan Paul Matolcsy, The University of Technology Sydney; Helen Spiropoulos, The University of Technology Sydney

Discussant: Na Li, Singapore Management University

1 .15 Current Issues in Accounting and Disclosure

Sheraton, Lower Level, Chelsea Moderator: Joseph Pacelli, Indiana University Bloomington

Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk. Allen Huang, The Hong Kong University of Science and Technology; Kai Wai Hui, The Hong Kong University of Science and Technology; Reeyarn Li, University of Mannheim

Discussant: Joseph Pacelli, Indiana University Bloomington

The Impact of Earnings Announcements on a Firm’s Information Environment. Mark Bradshaw, Boston College; Marlene Plumlee, The University of Utah; Benjamin C. Whipple, The University of Georgia; Teri Lombardi Yohn, Indiana University Bloomington Discussant: Thomas Steffen, Yale University

Firm-Manager Matching and the Costs and Benefits of Hiring an Accounting Expert CFO. Darren Bernard, University of Washington; Weili Ge, University of Washington; Dawn Matsumoto, University of Washington; Sara Toynbee, University of Washington

Discussant: Joseph Pacelli, Indiana University Bloomington

1 .16 Measures of Conservatism

Sheraton, Lower Level, Sugar Hill Moderator: Xing Yang, Xi’an Jiaotong University

Evidence on the Construct Validity of Returns-Based Measures of Conditional Conservatism. Cristi A. Gleason, The University of Iowa; Bradford Hepfer, The University of Iowa; W. Bruce Johnson, The University of Iowa (Emeritus); Samuel Melessa, The University of Iowa Discussant: Chuchu Liang, Cornell University

Accounting Conservatism Measures and Stock Returns: An Empirical Comparison of a New Income Statement Based Measure of Conservatism to Existing Measures of Accounting Conservatism. Paige D. Bressler, University of West Florida

Discussant: Seil Kim, New York University

Conditional Conservatism and Disaggregated Bad News Indicators in Accrual Models. Sudipta Basu, Temple University; Dmitri Byzalov, Temple University

Discussant: Anup Srivastava, Dartmouth College

1 .17 Regulation and Disclosure

Hilton, Concourse Level, Concourse C Moderator: Po-Chang Chen, Miami University

Did Regulation Fair Disclosure Prevent Information Leakage? Direct Evidence from Intraday Returns to Form 8-K Filings. John L. Campbell, The University of Georgia; Brady J. Twedt, Indiana University Bloomington; Benjamin C. Whipple, The University of Georgia

Discussant: Frank Heflin, The University of Georgia

Industry Entry Barriers and Voluntary Disclosure. Ying Huang, The University of Texas at Austin; Ningzhong Li, The University of Texas at Dallas; Yong Yu, The University of Texas at Austin

Discussant: Mengyao Cheng, Boston College

Accruals Quality and Cost of Capital: Evidence from the Chinese Stock Market. Keejae Hong, The University of North Carolina at Charlotte; Tao Ma, University of South Carolina; Guochang Zhang, The Hong Kong University of Science and Technology

Discussant: Shan Wang, Loyola Marymount University

1 .18 Analysts’ Forecasting Activities II

Hilton, 2nd Floor, Murray Hill West Moderator: Shunlan Fang, Kent State University

Strategic Distortions in Analyst Forecasts in the Presence of Short-Term Institutional Investors. Pawel Bilinski, City University London; Douglas Cumming, York University; Lars Hass, Lahore University of Management Sciences; Konstantinos Stathopoulos, The University of Manchester; Martin Walker, The University of Manchester

Discussant: Rafael Rogo, The University of British Columbia

The Effect of a Reg FD Investigation on Conference Call Participation and Analysts’ Forecast Accuracy. Elio Alfonso, Florida International University; Robert S. Hogan, College of Charleston; Antoinette Smith, Florida International University

Discussant: Congcong Li, Singapore Management University

Pre-IPO Communications and Analyst Research: Evidence Surrounding the JOBS Act. Michael Dambra, University at Buffalo, SUNY; Laura Casares Field, University of Delaware; Matthew Gustafson, The Pennsylvania State University; Kevin Pisciotta, The Pennsylvania State University

Discussant: Shunlan Fang, Kent State University

1 .19 Earnings Management

Hilton, Concourse Level, Concourse E Moderator: Kaleab Mamo, University of Waterloo

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters. Lauren (Dreher) Cunningham, The University of Tennessee; Bret Johnson, George Mason University; E. Scott Johnson, Virginia Polytechnic Institute and State University; Ling Lisic, George Mason University

MONDAY, AUGUST 8, 2016

10:15

Am

–11:45

Am

The Contagion Effect of Audit Committee Interlocks on the Spread of Substitution between Accruals-Based and Real Earnings Management. Ravi Dharwadkar, Syracuse University; David Harris, Syracuse University; Linna Shi, Binghamton University, SUNY; Nan Zhou, Binghamton University, SUNY

Discussant: Chih-Ying Chen, Singapore Management University

Cultural Differences and Earnings Management Contagion. Nathan Dong, Columbia University Discussant: David S. Koo, University of Illinois at Urbana–Champaign

1 .20 Capital Market Consequences of Accounting Quality

Hilton, Concourse Level, Concourse G Moderator: To Be Announced

Examining the Usefulness of the SEC Filing Review Process: Evidence from Debt Contracting. Lauren M. Cunningham, The University of Tennessee; Roy Schmardebeck, University of Missouri; Wei Wang, University of Missouri

Discussant: Mengjie Huang, University of Rochester

Market Response to Chief Accounting Officer Hiring Announcements. Savannah Guo, Texas Tech University; Kirsten Cook, Texas Tech University

Discussant: Jason J. Xiao, University of Rochester

SEC Comment Letter Disclosures and Short Selling. Sunghan (Sam) Lee, Iowa State University; Zhejia Ling, Iowa State University; Zabihollah Rezaee, The University of Memphis

Discussant: Jing Chen, University at Buffalo, SUNY

1 .21 Voluntary Disclosure Theory I

Hilton, 2nd Floor, Rhinelander North Moderator: To Be Announced

Voluntary Disclosure and Value Relevance of Segment Information. Yutaro Murakami, Keio University; Atsushi Shiiba, Osaka University Discussant: To Be Announced

How Often Do Managers Withhold Information? Jeremy Bertomeu, Baruch College–CUNY; Paul Ma, University of Minnesota; Ivan Marinovic, Stanford University

Discussant: To Be Announced

Expectations Management. Tsahi Versano, Tel Aviv University; Brett Trueman, University of California, Los Angeles Discussant: To Be Announced

1 .22 External and Internal Monitoring I

Hilton, Concourse Level, Concourse D Moderator: Wan Wongsunwai, Northwestern University

Disproportionate Insider Control and Firm Performance. Barry Hettler, The College at Brockport, SUNY; Arno Forst, The University of Texas Rio Grande Valley

Discussant: Wan Wongsunwai, Northwestern University

The Informational Role of CEOs at Audit Committee Meetings. Joseph A. Johnston, City University of Hong Kong; John Nowland, Illinois State University

Discussant: Aida Sijamic Wahid, University of Toronto

Why Do Firms in Weak Institutional Environments Adopt Strong Corporate Governance? The Role of Government Regulation. Bin Ke, National University of Singapore; Xiaojun Zhang, Peking University

Discussant: Akash Chattopadhyay, Harvard University

1 .23 Governments

Hilton, 4th Floor, Lincoln Moderator: To Be Announced

A Review of Governmental Going Concern Opinions. Nancy Chung Feng, Suffolk University; Daniel Neely, University of Wisconsin– Milwaukee

Accounting Choice and Policy Choice by Governments: The Politics of Attention. Irvine M. Lapsley, The University of Edinburgh; Cristina Vicente, University of Murcia

Analyzing County Government Contracting Processes and Internal Controls to Address Procurement Fraud Schemes. Robert J. Eger, Naval Postgraduate School; Christy Smith, University of New Haven

The Relationship between the Local Economy and the Financial Health of Municipal Governments: A Predictive Model. John M. Trussel, The University of Tennessee at Chattanooga

1 .24 New History? Modernist and Critical Perspectives

Hilton, 4th Floor, Holland Moderator: Barbara Merino, University of North Texas

The Debate between Postmodernism and Historiography: An Accounting Historian’s Manifesto. Thomas Tyson, St. John Fisher College; David Oldroyd, Durham University

20

MONDAY, AUGUST 8, 2016

10:15

Am

–11:45

Am

“L’État C’est Moi”....Ou Quoi? On Using Foucault to Analyse the Roles of ‘Inquiry’/‘Enquête’ and Double-Entry Bookkeeping in the Evolution of Pre-Modern French Governmentality. Keith W. Hoskin, University of Birmingham; Richard H. Macve, The London School of Economics and Political Science

Discussant: Charles Richard Baker, Adelphi University

An Institutional Analysis of the Ideological Use of Ethic Codes in State/Profession Relationships. Timothy J. Fogarty, Case Western Reserve University; John Thomas Rigsby, Mississippi State University

Discussant: Diane H. Roberts, University of San Francisco

1 .25 Earnings Quality: International Evidence

Sheraton, Lower Level, Murray Hill Moderator: Charles W. Stanley, Baylor University

Factors Influencing Earnings Quality in the Asia-Pacific: The Impact of IFRS Convergence. Singgih Wijayana, Gadjah Mada University; Sidney J. Gray, The University of Sydney

Discussant: Sylwia Gornik-Tomaszewski, St. John’s University

Secrecy, Mandatory IFRS Adoption and Earnings Quality. Noor Houqe, Victoria University of Wellington; Reza Monem, Griffith University; Mohammad Tareq, University of Dhaka; Tony van Zijl, Victoria University of Wellington

Discussant: Sylwia Gornik-Tomaszewski, St. John’s University

Financial Reporting Quality and Labor Productivity. Kevin Jialin Sun, St. John’s University Discussant: Sung-Jin Park, Indiana University South Bend

1 .26 International Audit Issues

Sheraton, Lower Level, Sutton Place Moderator: Susan B. Anders, Midwestern State University

As Foreign Registrants Abandon the U.S. Capital Markets, What Happens to the Cross-Listing Audit Fee Premium? Kathleen M. Bakarich, Baruch College–CUNY; Joseph Weintrop, Baruch College–CUNY

Discussant: Siva Nathan, Georgia State University

Do Reputable Auditors Matter for Corporate Transparency? Hsien-Li Lee, Chung Yuan Christian University; Hua Lee, Hong Kong Shue Yan University; Chen-Chin Wang, Tamkang University

Discussant: Sakthi Mahenthiran, Butler University

Compliance Costs and Book-Tax Conformity: Evidence from Audit Fees and Audit Quality. Kathleen M. Bakarich, Baruch College–CUNY; Jon N. Kerr, Baruch College–CUNY

Discussant: Susan B. Anders, Midwestern State University

1 .27 Cost Behavior and Decision Making

Hilton, 2nd Floor, Rhinelander South Moderator: To Be Announced

Understanding the Cost Structure of a Firm: Balancing Activities and Achieving Economies of Scope. Sara Bormann, Washington University in St. Louis; Jan Bouwens, University of Amsterdam; Christian Hofmann, Ludwig Maximilian University of Munich

Discussant: Nicole M. Heron, Baruch College–CUNY

Asymmetric Cost Behavior and Analysts’ Earnings Forecasts Revisited: Evidence from a New Firm-Year Measure of Cost Stickiness. Thomas Kaspereit, University of Oldenburg; Kerstin Lopatta, University of Oldenburg

Discussant: Susanna Gallani, Harvard University

1 .28 Risk Management and Performance

Hilton, 2nd Floor, Morgan Moderator: To Be Announced

Corporate Sustainability and Enterprise Risk Management: Implementation Effects on Performance. Mark S. Beasley, North Carolina State University; Bruce C. Branson, North Carolina State University; Evelyn Braumann, WU Vienna University of Economics and Business; Donald Patrick Pagach, North Carolina State University

Discussant: Yvette Lazdowski, Plymouth State University

The Effect of Chief Risk Officer and Risk Committee Expertise on Risk Management. Cristina Bailey, University of New Hampshire Discussant: To Be Announced

The Effect of Risk Management Systems on Honesty in Managerial Reporting: An Experimental Examination. Heba Yousef Abdel-Rahim, Georgia State University

Discussant: W. Timothy Mitchell, University of Waterloo

1 .29 Cost Behavior and Sustainability

Hilton, 2nd Floor, Madison Moderator: To Be Announced

Cost Stickiness and Sustainability Performance: Integration of Cost Management and Performance Management. Joanna Golden, The University of Memphis; Zabihollah Rezaee, The University of Memphis

Discussant: Lijun (Gillian) Lei, Virginia Polytechnic Institute and State University

The Political Economy of Labor Cost Behavior: Evidence from China. Zhaoyang Gu, The Chinese University of Hong Kong; Song Tang, Shanghai University of Finance and Economics; Donghui Wu, The Chinese University of Hong Kong

MONDAY, AUGUST 8, 2016

10:15

Am

–11:45

Am

The Effect of Corporate Social Responsibility on Cost Asymmetric Behavior. Wonsun Paek, Sungkyunkwan University; Taewoo Kim, University of Massachusetts Lowell; Hyunpyo Kim, Sungkyunkwan University

Discussant: To Be Announced

1 .30 Corporate Social Responsibility I

Hilton, 4th Floor, Harlem Moderator: Charles P. Cullinan, Bryant University

Sustainability Rankings—Are They Consistent Across Rating Agencies? Beixin Betsy Lin, Montclair State University; Silvia Romero, Montclair State University; Agatha E. Jeffers, Montclair State University; Frank Aquilino, Montclair State University; Laurence Degaetano, Montclair State University

Discussant: Mary Fischer, The University of Texas at Tyler

Dual Class Shares and Corporate Social Responsibility. Lois S. Mahoney, Eastern Michigan University; Linda Thorne, York University; Charles P. Cullinan, Bryant University

Discussant: Jianling Wang, Xi’an Jiaotong University

The Effects of CSR Reporting Frameworks and Financial Conditions on Managers’ Willingness to Invest in CSR. Yasheng Chen, Xi’an Jiaotong University; Johnny Jermias, Simon Fraser University; Jamal Aldin Nazari, Simon Fraser University

Discussant: Paul D. Hutchison, University of North Texas

1 .31 Sustainability

Hilton, 4th Floor, Midtown

Moderator: J. L. Souza, The Pennsylvania State University Abington

A Reference Model of Sustainability Disclosure Based on Four Sustainability Stock Indexes. Hong Yuh Ching, Centro Universitario FEI; Thiago Toste, Centro Universitario FEI; Renan Tardelli, Centro Universitario FEI

Discussant: Elena Precourt, Bryant University

Annual Financial and Sustainability Reporting: Existence and/or Persistence of Information Asymmetry. Maureen Francis Mascha, Purdue University Calumet; Cathleen L. Miller, University of Michigan–Flint

Discussant: Maretno A. Harjoto, Pepperdine University

Intergenerational Difference in Environmental Sustainability Perceptions. W. Eric Lee, University of Northern Iowa; Mary Y. Christ, University of Northern Iowa; John T. Sweeney, The University of Kansas

Discussant: Janell Blazovich, University of St. Thomas

1 .32 Text Mining

Sheraton, Lower Level, Flatiron Moderator: Daniel O’Leary, University of Southern California

Classifying Restatements: An Application of Machine Learning and Textual Analysis. Louise Hayes, University of Guelph; J. Efrim Boritz, University of Waterloo

Discussant: Rob Nehmer, Oakland University

Boilerplate MD&A Disclosure Levels and Firm Characteristics. Takeaki Ito, Konan University Discussant: Louise Hayes, University of Guelph

1 .33 Financial Accounting Cases

Hilton, 3rd Floor, Petit Trianon Moderator: Bambi Hora, University of Central Oklahoma

Jones Enterprises: A Comparison of U.S. and International Exchanges and GAAP Using a Reit IPO Transaction. Natalie T. Churyk, Northern Illinois University; Alan Reinstein, Wayne State University; Lance Smith, EY

Discussant: Rebecca Hutchins, Appalachian State University

The Not So Pokey Hokies. Mollie T. Adams, Bradley University; Kerry K. Inger, Auburn University; Michele Dawn Meckfessel, University of Missouri–St. Louis

Discussant: Christopher Earl McCoy, The University of Alabama

CJ’s Cupcakes Franchise—Is It a Good Investment? Aundrea Kay Guess, Samford University; Jason Vinyard, Mallinkrodt Pharmaceuticals Discussant: Mitchell Franklin, Le Moyne College

1 .34 Ethics and Accounting Education

Hilton, 3rd Floor, Rendezvous Trianon Moderator: Dennis Bline, Bryant University

An Exploration of the State of Ethics in U.K. Accounting Education. William F. Miller, University of Wisconsin–Eau Claire; Tara J. Shawver, King’s College

Assessing the Impact of the Giving Voice to Values Program in Accounting Ethics Education. Tara J. Shawver, King’s College; William F. Miller, University of Wisconsin–Eau Claire

22

MONDAY, AUGUST 8, 2016

12:00

pm

–1:45

pm

SECTION LUNCHEONS

American Taxation Association (ticket required for lunch)

Speaker: To Be Announced

Hilton, 3rd Floor, Trianon Ballroom

Auditing Section (ticket required for lunch)

Speaker: Tim Ryan, U .S . Chairman of PwC

Hilton, 3rd Floor, Grand Ballroom West

Financial Accounting and Reporting Section (ticket required for lunch)

Presentation: Daniel W . Collins, The University of Iowa, Distinguished PhD Mentoring Award Sheraton, 2nd Floor, Metropolitan East

Government and Nonprofit Section (ticket required for lunch)

Speaker: To Be Announced

Hilton, Concourse Level, Concourse A

SECTION LUNCHEONS WITH BUSINESS MEETINGS

International Accounting Section (ticket required for lunch)

Speaker: To Be Announced

Sheraton, 2nd Floor, Empire West

Management Accounting Section (ticket required for lunch)

Hilton, 2nd Floor, Murray Hill East

Two-Year College Section (ticket required for lunch)

Speaker: To Be Announced

Hilton, Concourse Level, Concourse B

1:30

pm

–5:00

pm

Exhibits

Hilton, 3rd Floor, America’s Hall I

Member Services

Hilton, 3rd Floor, America’s Hall I

2:00

pm

–3:30

pm

SECTION BUSINESS MEETINGS

Government and Nonprofit Section

Hilton, 2nd Floor, Gibson

PANEL SESSIONS

2 .01 Special Presidential Panel: Past Chairs Reflect on the Role and Impact of the Financial Accounting Standards Board

Hilton, 3rd Floor, Mercury Ballroom Moderator: Bruce Behn, University of Tennessee, Knoxville Panelists:

Past Chairs, Financial Accounting Standards Board

• Donald J. Kirk • Dennis R. Beresford • Edmund L. Jenkins • Robert H. Herz • Leslie F. Seidman 2 .02 Intentionally Skipped 2 .03 Intentionally Skipped

MONDAY, AUGUST 8, 2016

2 .04 Pursuit of Data Driven Decisions: Improving Student Engagement and the ROI of an Accounting Degree

Hilton, 2nd Floor, Sutton North Moderator: Cathleen Burns, University of Colorado Boulder Panelists: Ann Dzuranin, Northern Illinois University

Guido L. Geerts, University of Delaware Robyn Raschke, University of Nevada, Las Vegas D. Scott Showalter, North Carolina State University

James Suh, NASBA

2 .05 Importance of Different Methods in Behavioral Research

Hilton, 2nd Floor, Sutton South Moderator: Laurie Burney, Baylor University Panelists: Mary Malina, University of Colorado Denver

Donna Bobek Schmitt, University of South Carolina Nathan Sharp, Texas A&M University

Linda Thorne, York University

2 .06 Is Readability of Corporate Textual Disclosures Measurable?

Sheraton, 2nd Floor, Metropolitan West

Moderator: Adel Nematallah Ibrahim, University of Illinois at Urbana–Champaign/Alexandria University Egypt Panelists: Rashad Abdel-Khalik, University of Illinois at Urbana–Champaign

Hebatallah Abdel Salam Badawy, Alexandria University Egypt Daniel Messod Beneish, Indiana University Bloomington Brian Paul Miller, Indiana University Bloomington Pervin Shroff, University of Minnesota

2 .07 When Accounting Professionals Become Accounting Educators: Challenges and Opportunities

Hilton, 2nd Floor, Beekman

Moderator: Susan M. Curtis, University of Illinois at Urbana–Champaign Panelists: Bright Asante-Appiah, Lehigh University

Anthony Bucaro, Case Western Reserve University Sharon Cox, University of Illinois at Urbana–Champaign Gregory Davis, University of Illinois at Urbana–Champaign Paul Polinski, University of Washington, Bothell

2 .08 IFRS and U .S . GAAP: Drifting Apart?

Sheraton, 2nd Floor, Empire East Moderator: Robert Hodgkinson, ICAEW

Panelists: Luzi Hail, University of Pennsylvania

Wayne R. Landsman, The University of North Carolina at Chapel Hill

Thomas J. Linsmeier, Financial Accounting Standards Board/University of Wisconsin–Madison Chungwoo Suh, IASB

2 .09 Successful Preparation Strategies for the CPA Exam

Hilton, 2nd Floor, Sutton Center

Moderator: Sidney Askew, Borough of Manhattan Community College–CUNY Panelists: Sidney Askew, Borough of Manhattan Community College–CUNY

Greg Gaynor, University of Baltimore

CONCURRENT SESSIONS

2 .10 IS-Related Internal Control and Auditing Issues

Hilton, 3rd Floor, Rendezvous Trianon Moderator: Therese Viscelli, Auburn University

The Impact of Moral Intensity and Ethical Tone Consistency on Policy Compliance. Robert E. Crossler, Washington State University; James H. Long, Auburn University; Tina M. Loraas, Auburn University; Brad Trinkle, Mississippi State University

Discussant: Kristina Demek, University of Central Florida

The Effect of Graphical Presentation of Information on Auditors’ Weighting of Diagnostic Non-Financial Data in Analytical Procedures. Yibo Zhang, University of South Florida; Patrick Wheeler, University of South Florida

Discussant: Irina Malaescu, University of Central Florida

Control or Chaos: A Case Study in How Workarounds in ERP Systems Impact the Internal Controls over Financial Reporting. Aimee Pernsteiner, University of Wisconsin–Eau Claire; Dawna Drum, Western Washington University; Adam Revak, University of Wisconsin–Eau Claire

Discussant: Genevieve Scalan, Texas A&M University

2 .11 Tax Avoidance I

Hilton, 2nd Floor, Gramercy East Moderator: Susan B. Anders, Midwestern State University

24

MONDAY, AUGUST 8, 2016

2:00

pm

–3:30

pm

The Impact of Financial Derivatives on Tax Avoidance: An Examination of Hedging and Non-Hedging Derivatives. Yoojin Lee, University of California, Irvine

Discussant: Yi Si, City University of Hong Kong

Macroeconomic Effects of Aggregate Corporate Tax Avoidance: A Cross-Country Analysis. Terry Shevlin, University of California, Irvine; Lakshmanan Shivakumar, London Business School; Oktay Urcan, University of Illinois at Urbana–Champaign

Discussant: Kerry K. Inger, Auburn University

2 .12 Tax Planning and Corporate Executives

Hilton, 2nd Floor, Clinton Moderator: Lauren Milbach, Texas A&M University

Executive Clawback Provisions and Corporate Tax Planning. Eric J. Allen, University of Southern California; Ahrum Choi, Seoul National University; David H. Erkens, University of Southern California; Peter S. H. Oh, University of Southern California

Discussant: Michelle Nessa, Michigan State University

Managerial Incentive Alignment and Tax Planning. Jaewoo Kim, University of Rochester; Phillip Quinn, University of Washington; Ryan Wilson, University of Oregon

Discussant: Lauren Milbach, Texas A&M University

The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy. Thomas Kubick, The University of Kansas; Brandon Lockhart, Clemson University; Zac Wiebe, The University of Kansas

Discussant: Linda H. Chen, Washington State University

2 .13 Auditor Attributes and Judgments

Hilton, 2nd Floor, Bryant Moderator: Chad Simon, Utah State University

Are “Good” Auditors Impacted More by Depletion? Threats to Valued Auditor Attributes. Lori Bhaskar, Indiana University Bloomington; Tracie Majors, University of Illinois at Urbana–Champaign; Adam Vitalis, Georgia Institute of Technology

Discussant: Allen Blay, Florida State University

Prompting the Benefit of the Doubt: The Joint Effects of Auditor Independence and Measurement Uncertainty on Audit Adjustments. Steven J. Kachelmeier, The University of Texas at Austin; Ben W. Van Landuyt, The University of Texas at Austin

Discussant: To Be Announced

How Are Fair Value Impairments Audited? A Study of Auditors and Valuation Specialists. Lev Timoshenko, University of Waterloo Discussant: Erik S. Boyle, University of Cincinnati

2 .14 Improving Audit Quality

Hilton, 2nd Floor, Rhinelander North Moderator: Jonathan H. Grenier, Miami University

Regulating Audit Quality via Inspections and Rotations: Perceptions and Spillover. Cassandra Wen Si Shieh, Monash University; Dennis D. Fehrenbacher, Monash University; Robyn Moroney, Monash University

Discussant: To Be Announced

The Effect of Improving Novice Auditors’ Domain- and Context-Specific Knowledge Retrieval Accuracy during Analytical Review. Robert Marley, The University of Tampa; Mark J. Mellon, University of South Florida

Discussant: Rina M. Hirsch, Hofstra University

What Do Auditors Promise Prospective Audit Clients? Evidence from Governmental Audit Proposals. Yu-Tzu Chang, National Chengchi University; Dan Stone, University of Kentucky

Discussant: Peter Kipp, University of South Florida

2 .15 Fraud-Related Issues

Hilton, 4th Floor, Lincoln

Moderator: Alfred A. Yebba, Binghamton University, SUNY

Bankrate, Inc: An Instructional Case Focusing on Financial Statement Fraud. Carol Ann Knapp, The University of Oklahoma; Michael Chris Knapp, The University of Oklahoma

Increasing Auditor Sensitivity to Risk of Fraudulent Financial Reporting: Assessing Incentives and Pressures on Top Management. Donald C. Wengler, University of Central Missouri

Sympathy for the Devil? Extra-Statutory Sanction Recommendations for Compliance Personnel Addressing Security Market Violations. Joseph Michael Wall, Marquette University; Timothy J. Fogarty, Case Western Reserve University

The Roslyn School District Fraud: The Effect of Audit Requisitioning on Audit Markets. Randal J. Elder, Syracuse University; Alfred A. Yebba, Binghamton University, SUNY

2 .16 Auditor-Client Interactions

Hilton, 4th Floor, Midtown Moderator: To Be Announced

Auditing the Financial Close Process: An Investigation of Current Procedures and Implications for Research. Diane Janvrin, Iowa State University; Maureen Francis Mascha, Purdue University Calumet; Melvin A. Lamboy-Ruiz, Iowa State University

Client Preferences: Can Auditors Stop Them from Biasing Accounting Estimates? Brian C. Fitzgerald, Northeastern University; Christopher J. Wolfe, Texas A&M University; Kecia W. Smith, Virginia Polytechnic Institute and State University

MONDAY, AUGUST 8, 2016

2:00

pm

–3:30

pm

Factors Associated with Internal Audit’s Involvement in Environmental and Social Assurance and Consulting. Dominic Soh, Macquarie University; Nonna Martinov-Bennie, Macquarie University

Financial Expertise of Audit Committee Member and Earnings Management: A Meta-Analysis. Songsheng Chen, Beijing Institute of Technology; Bilal Ahmad El Salem, Beijing Insititue of Technology; Bushra Komal, University of International Business and Economics

2 .17 Auditor Attributes, Practice, and Standards

Hilton, 4th Floor, Harlem Moderator: Michael Ricci, The University of Georgia

Can Elicitation Methods Increase the Precision of Fair Value Estimates? Lev Timoshenko, University of Waterloo

Education as a Contribution to Reduce the Audit Expectation Gap: The Portuguese Case. Francisco Carvalho, Escola Superior de Gestão de Tomar; Jorge Simões, Escola Superior de Gestão de Tomar; Alexandre Silva, Instituto Superior de Contabilidade e Administração de Coimbra; Bruno Almeida, Instituto Superior de Contabilidade e Administração de Coimbra; Edgar Enes, Escola Superior de Gestão de Tomar Super Shears: Micro Cases to Develop Expertise and Critical Thinking by Evaluating Audit Evidence for Management Estimates. Carol Springer Sargent, Middle Georgia State University; Carol C. Bishop, Georgia Southwestern State University

The Impact of Principles Versus Rules Accounting Standards and Task Structure on Auditor Reporting Judgments and Negotiation Tactics. Helen Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick; Danielle R. Lombardi, Villanova University

2 .18 Topics in Intangibles, Shareholder Activism, and Derivatives

Sheraton, Lower Level, Sugar Hill Moderator: Thomas G. Ruchti, Carnegie Mellon University

Firm Fundamentals and Variance Risk Premiums. Matthew Lyle, Northwestern University; James Naughton, Northwestern University Discussant: Thomas G. Ruchti, Carnegie Mellon University

An Investigation into the Amounts and the Properties of Intangible Investments Reported in SG&A. Luminita Enache, Dartmouth College; Anup Srivastava, Dartmouth College

Discussant: Yu Gao, University of St. Thomas

Are Activist Investors Good or Bad for Business? Evidence from Capital Market Intermediaries and Firm Fundamentals. Glen Young, Texas A&M University; Edward Swanson, Texas A&M University

Discussant: K. Philip Wang, University of Florida

2 .19 Economic Consequences of Conservatism I

Sheraton, Lower Level, Chelsea Moderator: Chuchu Liang, Cornell University

The Effects of Conditional Conservatism on Market Rewards to Patterns of Increasing Earnings. Su-Ping Liu, Universitat Autonoma de Barcelona

Discussant: Chao Kang, Cornell University

Does Lower Timely Loss Recognition Reflect Managers’ Favorable Private Information? Yi Cao, University of Maryland; Ruyun Feng, University of Maryland; Michael D. Kimbrough, University of Maryland; Wenfeng Wang, University of Maryland

Discussant: Tianshu Qu, Nanyang Technological University

The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accrual Components with Respect to Future Cash Flows. Daniel W. Collins, The University of Iowa; Wei Chen, The University of Iowa; Sam Melessa, The University of Iowa

Discussant: Sudipta Basu, Temple University

2 .20 Analysts’ Forecasting Activities I

Hilton, Concourse Level, Concourse D Moderator: An-Ping Lin, Singapore Management University

How Analysts’ Use of Freedom of Information Act to Update Stock Recommendations, Earnings Forecasts, and Revenue Forecasts. April Klein, New York University; Tao Li, University of Warwick

Discussant: Michael Dambra, University at Buffalo, SUNY

The Influence of Institutional Investors on Analyst Earnings Forecast Properties. Paul A. Wong, University of California, Davis Discussant: John L. Campbell, The University of Georgia

2 .21 Executive Attributes, Performances, and Turnover

Hilton, Concourse Level, Concourse E Moderator: Kaleab Mamo, University of Waterloo

CEO Turnover and Accounting Earnings: The Role of Earnings Persistence. Seung Won Lee, Purdue University Northwest; Inho Suk, University at Buffalo, SUNY

Discussant: Rucsandra Moldovan, Concordia University

CFO Social Ties and Financial Restatements. Yu Flora Kuang, The University of Melbourne; Xiaotao Kelvin Liu, Northeastern University; Bo Qin, The University of Melbourne

Discussant: Joseph Pacelli, Indiana University Bloomington Director Network and CEO Turnover. Chenqi Zhu, New York University Discussant: Vishal P. Baloria, Boston College