8:00 – 8:15 am

Arrival
(Ruhr-University Bochum, Building “GD”, Universitätsstraße 150, 44801 Bochum)

8:15 – 9:15 am

How to Promote Risk Disclosure in Internal Reporting?
The Roles of Risk Reporting Policy and Work Climate

Eddy Cardinaels, KU Leuven and University of Tilburg (Presenter)
Sabra Khajehnejad, KU Leuven
Dieter Smeulders, KU Leuven
Alexandra Van den Abbeele, KU Leuven

Discussant: Timothy Shields, Chapman University

9:15 – 9:30 am

Coffee Break (15 minutes)

9:30 – 10:30 am

Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers

Markus Arnold, University of Bern
Kai A. Bauch, TU Kaiserslautern (Presenter)
Eric W. Chan, The University of Texas at Austin

Discussant: Lisa-Marie Wibbeke, TU Berlin

10:30 – 10:45 am

Coffee Break (15 minutes)

10:45– 11:45 am

Leveling the Playing Field:
AI-Augmented Design and the Expertise Bias in Evaluations of Creative Output

Jordan Samet, University of Illinois at Urbana-Champaign (Presenter)
Michael G. Williamson, University of Illinois at Urbana-Champaign
Michael Yip, University of Illinois at Urbana-Champaign

Discussant: Lisa LaViers, Tulane University

11:45 – 1:00 pm

Lunch Break (75 minutes)

1:00 – 2:00 pm

The effects of process transparency and prior performance information on subjective evaluation decisions

Lisa-Marie Wibbeke, TU Berlin (Presenter)
Maik Lachmann, TU Berlin

Discussant: Sabra Khajehnejad, KU Leuven

2:15 – 2:30 pm

Coffee Break (15 minutes)

2:30 – 3:30 pm

The Conservatism Principle and
Asymmetric Preferences Over Reporting Errors

Jivas Chakravarthy, University of Texas, Arlington
Timothy Shields, Chapman University (Presenter)

Discussant: Kai A. Bauch, TU Kaiserslautern

3:30 – 3:45 pm

Coffee Break (15 minutes)

3:45 – 4:45 pm

Employee Preferences for Human-driven versus Artificial Intelligence-driven Performance Evaluation Systems

Jasmijn Bol, Tulane University
Conor V. C. Brown, Grand Valley State University
Lisa LaViers, Tulane University (Presenter)

Discussant: Jordan Samet, University of Illinois at Urbana-Champaign

4:45 – 5:00 pm

Closing remarks