May 24, 2018

The School of Accounting hosted the 2018 Palmetto Symposium on Experimental Accounting Research on May 17-18. The symposium was sponsored by PwC through their INQuires grant program.

The symposium brought together more than 70 leading researchers and Ph.D. students across five disciplines of accounting research (tax, financial, auditing, managerial and AIS). More than 30 universities were represented from all over the country including Cornell, Illinois, Texas, and Washington.

Experimental papers were presented by the following:

• Diana Falsetta, University of Miami, “Decision Making Under Tax Provision Uncertainty: The Case of Sunsets,” co-authored by Rebekah Moore, James Madison University and Timothy Rupert, Northeastern University. The discussant for this presentation was Chelsea Rae Austin, University of South Carolina.
• Jeffrey Hales, Georgia Institute of Technology, “Curbing Earnings Management: Experimental Evidence on How Clawback Provisions and Board Monitoring Affect Managers’ Use of Discretion,” co-authored by Balaji Koka, Rice University and Shankar Venkataraman, Georgia Institute of Technology. The discussant for this presentation was Andrew Collins, University of South Carolina.
• Jennifer Joe, University of Delaware, “How Following Regulatory Guidance Can Increase Auditors’ Litigation Risk Exposure,” co-authored with Benjamin Luippold, Babson College and Kerri-Ann Sanderson, Bentley University. The discussant for this presentation was Aaron Zimbelman, University of South Carolina.
• Donald Moser, University of Pittsburgh, “Performance Measurement and Pay Dispersion,” co-authored with Conor Brown and John Harry Evans, III, both of University of Pittsburgh, and Adam Presslee, University of Waterloo. The discussant for this presentation was Robert Grasser, University of South Carolina.
• David Wood, Brigham Young University, “Innovation Accounting Interviewing: A Comparison of Real and Virtual Accounting Interviewers,” co-authored with Matthew D. Pickard, University of New Mexico; Ryan Schuetzler, University of Nebraska at Omaha; and Joseph S. Valacich, University of Arizona. The discussant for this presentation was Clark Hampton, University of South Carolina.