2000 AAA Annual
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
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)
Investigation of Verification and Reputation Formation in a Repeated Joint
Investment Setting. Rick Young, Ohio State University and Steven Schwartz,
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
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
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)
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
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
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
Response Mode Effects on
Information Processing. Richard Dusenbury and Jane Reimers, Florida State
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
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
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)
- 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.
- 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.
- The Image of the Accountant in
Popular Cinema. Sandra Felton, Brock University and Tony Dimnik, Queens
- 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.
- Do Managers Behave Ethically and
Expect Financial Accountants to Behave Ethically? Jill M. D'Aquila, Iona
- 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
- Increased Demand for Accounting
Information: A Survey of New Product Development Teams. Sally Wright,
University of Massachusetts-Boston and Samuel Rabino, Northeastern
- 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
- The Effect of Incentives and
Audits on Transfer Price Negotiations in a Deflationary Context. Sakthi
Mahenthiran and Russ Kewshaw, Butler University.
- 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
- 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.
- Leadership Behaviors and
Organizational Commitment at CPA Firms. Li-Hua Huang, CPA