1996 ABO Research Conference
Stardust Hotel * June 24-25,
1996 * Las Vegas, Nevada
Monday, June 24 Concurrent Sessions:
#1 Accountants' Job Satisfaction and Turnover
- Work-Personal Life Balance Variables and Turnover Intent
in Big 6 Public Accounting Firms-Karen L. Hooks,
University of South Florida; Paula B. Thomas, Middle
Tennessee State University; and William D. Stout,
University of South Florida.
- An Investigation of Accountants' Attitudes and Turnover
Intentions Across Work Settings: A Structural Equation
Modeling Analysis-Dennis M. Bline, Bryant College and
Peter J. Poznanski, Cleveland State University.
- Role Stress, The Type A Behavior Pattern and External
Auditor Job Satisfaction and Performance-Richard T.
Fisher, Lincoln University, New Zealand.
#2 Control and Motivation
- Towards a Cultural Contingency Theory of Budget
Systems-Patricia Casey Douglas, Loyola Marymount
University and Rasoul H. Tondkar, Virginia Commonwealth
- The Role of Gainsharing in Sustaining Change-Robert
Chenhall and Kim Langfield-Smith, Monash University,
- Control as a Resource Exchange Process: Applications to
Complex Business Organizations-Seleshi Sisaye, Duquesne
#3 Interpretation in Financial Accounting
- The Impact of Connotative Meaning on Accounting Decision
Making: The Case of the Extraordinary Items
Classification-Jane J. F. Hronsky, Curtin University,
Australia and University of Melbourne, and Keith A.
Houghton, University of Melbourne, Australia.
- Information Representation and Going Concern
Judgments-William N. Dilla, University of MissouriSt.
Louis and Barbara Wheeling, University of Alberta.
- Judgments of Significant Influence: New Zealand
Evidence-Fawzi Laswad and Melvin Roush, Victoria
University of Wellington, New Zealand.
#4 Analytical Procedures Judgments
- Experience Effects on the Use of Analytical Procedures
and Information Search Given Compatible and Incompatible
Evidence-Joanna L. Ho and William F. Wright, University
of California, Irvine.
- The Effects of Interferences and Availability from
Hypotheses Generated by a Decision Aid Upon Analytical
Procedures Judgments-John C. Anderson, Virginia
Polytechnic Institute and State University; Steven E.
Kaplan and Philip M. J. Reckers, Arizona State
#5 Ethics, Accountability and Time Pressure
- The Effects of Reward Structure and Ethical Ambivalence
on Audit Staff Reporting Behavior-Connie Esmond-Kiger,
Northern Illinois University.
- Auditor Judgments: The Effects and Interaction of
Partners' Views and Time Constraints-Christine E. L. Tan,
Christine A. Jubb and Keith A. Houghton, University of
#6 Financial Analysts' Cognition
- The Importance of Investment Decision Goal to Financial
Analysts' Memory for Company Information-Debra A. Bullis,
Washington State University
- Analysts' Problem-Solving Abilities, Earnings Forecasts
and Decision Aids-Dipankar Ghosh, University of Oklahoma
and Stacy M. Whitecotton, University of Missouri-St.
#7 Audit Evidence Judgments
- Auditors' Uncertainty Representation and Evidence
Aggregation-Theodore J. Mock, University of Southern
California; Arnold Wright, Boston College; Mary
Washington, Governors State University; and Ganesh
Krishnamoorthy, Boston College.
- An Examination of Factors Affecting the Auditor's
Decision to Project Sample Errors to Audit
Populations-Heather M. Hermanson, Kennesaw State College.
#8 Accountants' Job Satisfaction
- Using Structural Equation Modeling to Investigate the
Causal Ordering of Job Satisfaction and Organizational
Commitment Among Staff Accountants-Peter J. Poznanski,
Cleveland State University and Dennis M. Bline, Bryant
- A Meta-Analysis of the Antecedents, Indeterminants and
Consequences of Accountants' Job Satisfaction-John
Brierley, University of Wales, U.K.
#9 Auditor Independence
- Audit Practice Development in an Environment with
Multiple Accountabilities-Jeffrey Cohen and Greg
Trompeter, Boston College.
- An Empirical Investigation of the Sources of Power in
Auditor-Client Relationships: A Test of Goldman and
Barlev-Craig Emby and Ronald A. Davison, Simon Fraser
Tuesday, June 25
#10 Audit Experience
- Cognitive Flexibility in Judgments by Accountants:
Factors Influencing Its Development and Desirability-Gail
K. Sergenian, Suffolk University.
- The Effect of Industry Experience on Hypothesis
Generation and Audit Planning Decisions-Sally Wright,
University of Massachusetts Boston and Arnold Wright,
- The Availability and Sources of Feedback in Audit
Planning-Mary Callahan Hill, University of North Carolina
#11 Personality Factors in Accounting Contexts
- The Interrelationship Between Personal Values and
Perceptions of Moral Intensity: An Empirical Study-Charles
P. Cullinan, Gail B. Wright and Dennis M. Bline, Bryant
- The Effect of Gender and Discipline Diversity on the
Ethical Awareness of Potential Public Accounting
Recruits-Jeffrey Cohen, Boston College; Laurie Pant,
Suffolk University; and David Sharp, University of
- The Impact of Reactance and Perceptions of IRS Power on
Taxpayer Aggressiveness-Sandra S. Kramer, University of
Florida and Ronald S. Ross, Georgetown University.
#12 Fuzzy Sets Methodology
- Assessing the Risk of Management Fraud Using Red Flags: A
Fuzzy Logic Approach-Ashutosh Deshmukh, Penn State
University at Erie and Philip H. Siegel, Monmouth
- Deriving Synergies from Ambiguous Attributes of a Peer
Review Process-Akhilesh Chandra, North Carolina A&T
State University; Khursheed Omer, University of
Houston-Downtown; and Philip H. Siegel, Monmouth
- A General Framework for Accounting & Audit Decision
Making Under Ambiguity-Awni M. Zebda, Texas A&M
#13 Knowledge, Ability and Motivation Effects
- How Effort and Experience Influence Memory for Audit
Evidence-Ed O'Donnnell, Mississippi State University.
- How do Ability and Motivation Affect Decision Makers'
Performance?-C. Janie Chang, California State University,
San Marcos; Joanna L. Y. Ho, University of California,
Irvine; and Woody Liao, University of California,
#14 Framing Issues in Management Accounting
- Intertemporal Framing Issues In Management
Compensation-Marjorie K. Shelley and Thomas C. Omer,
- Social Utility in a Transfer Pricing Situation: The
Impact of Contextual Factors-Penelope Sue Greenberg,
Widener University and Ralph H. Greenberg, University of
#15 Future Directions
- A Comparison of Academics', Practitioners' and Users'
Perspectives Toward the Research of Accounting
Practice-Zane L. Swanson and Norma Jean Gross, Saint
- Expanding the Horizons of Behavioral Accounting Research:
Organizational Sociology in Accounting Research-Jesse J.
Dillard, University of New Mexico.
- Preparing for the Next Decade of Behavioral Research: The
BAR Monograph-Vicky Arnold, University of Hartford.