The ABO Reporter

2000 AAA Annual Meeting
Tentative ABO Program

Monday, August 14, 10:15 - 11:45 (Financial Analysts' Information Processing)

Investor's Use of Analysts' Forecasts. Donna M. Booker and Ranjani Krishnan, Michigan State University

Implications of International Diversity in Joint Venture Financial Reporting Standards for Financial Analysts' Stock Values. Laureen Maines, Indiana University, R. David Mautz, North Carolina A & T State University, Gail B. Wright, Bryant College, Lynford Graham, BDO Seidman, Andrew J. Rosman, University of Connecticut, and James A. Yardley, Virginia Polytechnic Institute and State University.

Financial Statement Disclosure of Derivatives: Does Format Affect Analysts' Information Process? James L. Bierstaker, University of Massachusetts-Boston, Satish Thosar, University of Massachusetts-Boston, David Wiest, University of Hartford, and John Minahan, Boston Securities Analysts Society.

Monday, August 14, 4:00 - 5:30 (Prediction, Investment and Disclosure Strategies)

A Laboratory Investigation of Verification and Reputation Formation in a Repeated Joint Investment Setting. Rick Young, Ohio State University and Steven Schwartz, Binghamton University.

The Impact of Voluntary Disclosures on Bid-Ask Spreads: The Case of Corporate Strategy. Jane Craighead, McGill University.

The Decision Usefulness of Reporting Cash Flow and Accrual Information in a Behavioural Field Experiment. Divesh Sharma and Ernol Iselin, Griffith University

Tuesday, August 15, 10:15 - 11:45 (Audit Work Environment)

The Influence of Audit Structure and Locus of Control on Job Stress, Satisfaction, and Performance. Doug Prawitt, Brigham Young University and Troy Hyatt, Seattle University.

Why Do Internal Auditors Burn Out? An Investigation of Individual and Organizational Explanations. Lawrence P. Kalbers, Long Island University-C. W. Post and Timothy J. Fogarty, Case Western Reserve University.

Exercised Responsibility, Experience, Size and Autonomy: An Examination of their Influence on Job Outcomes. William J. Cenker, John Carroll University and Lawrence P. Kalbers, Long Island University-C.W. Post

Tuesday, August 15, 2:00 - 3:30 (Budgetary Participation and Incentive Compensation Issues)

Antecedents to Organizational Commitment in a Participative Budgeting Framework: The Role of Perception of Equity. Jeffrey J. Quirin, Kansas State University, David P. Donnelly, Kansas State University, and David O'Bryan, Pittsburg State University.

Incentive Compensation Contracts: When Are They Ineffective? Nicholas J. Fessler, The University of Memphis. Budgeting as a Negotiation Process: The Effects of Information and Power on Performance, Planning and Budget Costs. Sean A. Peffer, University of Kentucky.

Tuesday, August 15, 4:00 - 5:30 (Judgment and Decision Making in Accounting Contexts)

The Effect of Redundant Information on Decision-Aid Usage: When and How Best-Matched Cases Influence a Regression Aid's Impact on Judgment Quality. Patrick R. Wheeler, University of South Florida and Donald R. Jones, Georgia State University

Response Mode Effects on Information Processing. Richard Dusenbury and Jane Reimers, Florida State University.

The Effect of Auditor Knowledge Utilization in a Task on Observer Assessments of the Effect of Task Experience on Expert Potential. Joseph A. Russo, Jr., Pace University

Wednesday, August 16, 10:15 - 11:45 (Audit Review Process and Professional Skepticism)

Effects of Verbal Discussion in Audit Workpaper Review on Staff Auditor's Motivation and Performance. Robert J. Ramsay, University of Kentucky, Cathleen L. Miller, University of Michigan-Flint, and Donald B. Fedor, Georgia Institute of Technology

The Effects of Alternative Justification Techniques on the Judgment Accuracy of Audit Reviewees and Reviewers. Christopher P. Agoglia, Drexel University, Thomas Kida and Dennis M. Hanno, both at University of Massachusetts-Amherst.

Watchdogs or Lapdogs? Categorizing Auditors in a Taxonomy of Professional Skepticism. Michael K. Shaub, University of North Alabama and Janice E. Lawrence, University of Nebraska

Wednesday, August 16, 2:00 - 3:30 (Professional Issues in Public and Private Accounting)

An Examination of the Employment Contract of Public Accounting Firm Employees: The Application of Agency Theory to Professionals. Elizabeth Almer, University of Miami, Julia Higgs, Florida Atlantic University, and Karen Hooks, Florida Atlantic University.

Professionalism and Organizational-Professional Conflict Among Management Accountants. William E. Shafer and L. Jane Park. California State University, Los Angeles. An Exploratory Study of Mentor Relationships in Large CPA Firms. Alan Reinstein, Wayne State University and Phil Siegel, Fairleigh Dickinson University.

Wednesday, August 17, 10:15 - 11:45 (Forum #1)

  1. Income Level and Income Type as Determinants of Tax Return Preparation Fees: An Empirical Investigation. D. Shawn Mauldin, Southeastern Louisiana University, Robert Braun, Southeastern Louisiana University, Phil Brown, Harding University, and Morris Stocks, University of Mississippi.
  2. Prior Involvement, Objectivity and the Allocation of Merit Pay. Richard G. Brody, University of Nevada-Las Vegas, Kimberly E. Frank, University of Nevada-Las Vegas and Tamara Kowalczyk, Appalachian State University.
  3. The Image of the Accountant in Popular Cinema. Sandra Felton, Brock University and Tony Dimnik, Queens University
  4. An Analysis of Hong Kong Auditors' Perceptions of the Importance of Selected Red Flag Factors in Risk Assessment. Abdul Majid, The Chinese University of Hong Kong and Ferdinand Gul, City University of Hong Kong.
  5. Do Managers Behave Ethically and Expect Financial Accountants to Behave Ethically? Jill M. D'Aquila, Iona College.
  6. Judgment and Decision Making in Project Continuation: A Study of Students as Surrogates for Experienced Managers. C. Janie Change, San Jose State University, Joanna L.Y. Ho, University of California, Irvine, and Chee W. Chow, San Diego State University.

Wednesday, August 17, 2:00 - 3:30 (Forum #2)

  1. Increased Demand for Accounting Information: A Survey of New Product Development Teams. Sally Wright, University of Massachusetts-Boston and Samuel Rabino, Northeastern University
  2. A Comparison of the Impact of Summary Annual Reports and Complete Annual Reports on Investment Decisions. Kim B. Tan, California State University Stanislaus, Heibatollah Sami, Temple University, and Bill Schwartz, Virginia Commonwealth University
  3. The Effect of Incentives and Audits on Transfer Price Negotiations in a Deflationary Context. Sakthi Mahenthiran and Russ Kewshaw, Butler University.
  4. The Effect of Selected Psychological Characteristics upon the Choice-Shift Patterns Found within Hierarchical Groups of Public Accountants. D. Donald Kent, Jr., State University of New York, Donald F. Arnold and Rudy V. Nydegger, both of Union College.
  5. An Examination of Potential Antecedents of Budget Slack: Some Directions for Future Research. Nossein Nouri, The College of New Jersey and Hamid Azad, York College.
  6. Leadership Behaviors and Organizational Commitment at CPA Firms. Li-Hua Huang, CPA

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