About

The Palmetto Symposium was first hosted by the School of Accounting in the Darla Moore School of Business, University of South Carolina in 2018, bringing together over 70 leading researchers and PhD students across five disciplines of accounting research – tax, financial, auditing, managerial and AIS.  More than 30 universities were represented at the initial symposium.  The most recent symposium in 2023 was attended by over 90 researchers and PhD students and we hope to see such a favorable turnout in 2025.

May 22-23, 2025
Darla Moore School of Business
Columbia, SC

 

Palmetto Symposium on Experimental Accounting Research Agenda

Thursday, May 22

TIME	ACTIVITY	LOCATION
10:30-11:45 a.m.	Registration and Coffee	Sonoco Pavilion, Level 2, Moore School
12-1:30 p.m.	Welcome Lunch	Sonoco Pavilion
1:30-1:45 p.m.	Opening Remarks	RM 136, Level 1, Moore School
1:45-3 p.m.	The Merits of a Pass-Fail Audit Report: An Experimental Investigation of Alternatives to the Must-Pass Model                                    Authors         Dan Rimkus, University of Florida (presenter) Kendall O. Bowlin, The University of Mississippi Jefferey Pickerd, Brigham Young University	RM 136 Abstract [PDF]
3-3:30 p.m.	Break	Outside RM 136
3:30-4:45 p.m.	Profit-Fueled Corporate Cynicism Authors Leonardo Barcellos, Arizona State University (presenter) Scott A. Emmett, Arizona State University	RM 136 Abstract [PDF]
5:15-7:15 p.m.	Dinner	Sonoco Pavilion

Friday, May 23

7:30-8:45 a.m.	Breakfast	Sonoco Pavilion, Level 2, Moore School
9:15-10:30 a.m.	The Effects of Human Capital Disclosures on Professional Investors’ Assessments of Firm Risks Authors Lisa LaViers, Tulane University (presenter) Robert M. Jennings, University of Arizona Ethan Rouen, Harvard Business School Jason Sandvik, University of Arizona	RM 136, Level 1, Moore School Abstract [PDF]
10:30-11 a.m.	Break	Outside RM 136
11 a.m.-12:15 p.m.	Do Audit Clients’ Stakeholders Prompt Auditor Leniency? Experimental Evidence from the PCAOB’s Recent NOCLAR Proposal                                    Authors           Jeremy Richardson, University of North Carolina-Charlotte (presenter) Kendall O. Bowlin, The University of Mississippi LaToya L. Flint, The University of Mississippi Ben W. Van Landuyt, University of Arizona	RM 136 Abstract [PDF]
12:30-1:45 p.m.	Lunch	Sonoco Pavilion
2-3:15 p.m.	Productivity versus Efficiency: The Effect of Incentive Focus  on Target Setting in Participative Budgets                                    Authors Ashley Sauciuc, Indiana University (presenter); Palmetto Symposium David A. Bush Researcher Jake Andrassy, Indiana University Jason Brown, Indiana Univesity Timothy Mallon, Texas State University	DMSB 136 Abstract [PDF]
3:15-3:30 p.m.	Closing Remarks	Sonoco Pavilion