All paper and poster submissions will be blind peer-reviewed. Papers may have an academic, practitioner or pedagogical focus. Student papers (doctoral, masters and undergraduate) are especially encouraged. Papers submitted to a regional meeting may have been submitted to the American Accounting Association national meeting or midyear sectional meetings but must NOT have been published elsewhere before our regional meeting. FBD Statement of Academic Integrity: Your paper should not have been previously published or previously presented at FBD. Please indicate to the program chair if your paper is currently under submission to another FBD association. If your paper is later accepted by another FBD association, it is your responsibility to notify the appropriate program chairs.