The ABO Reporter


John T. Rigsby, School of Accountancy
Mississippi State University

I would like to thank all of the contributors to this year's working papers series. Your response has been outstanding. Please contact me by email at if you see any errors in the working papers and I will get them corrected.

Bentley College

  • Schwarzkopf, David L. (Bentley College). "Dominating Alternatives and Risky Decisions."
  • Schwarzkopf, David L. (Bentley College), Christine D. Earley (University of Connecticut), and Stanley F. Biggs (University of Connecticut). "Effects of Explanation and Similarity on Mapping Business Problems by Analogy."

Boston College

  • Cohen, Jeffrey, Ganesh Krishnamoorthy (Northeastern University), and Arnie Wright (Boston College). "The Impact of Corporate Board Focus on Auditors' Program Planning and Valuation Judgments."
  • Cohen, Jeffrey, Lori Holder-Webb (University of Wisconsin-Madison), Laurie Pant (Suffolk University), and David Sharp (University of Western Ontario). "Mediation Effects on the Agency Problem: The Question of Situational Ethics and Moral Development."

Brigham Young University

  • Glover, Steven M., Douglas F. Prawitt, and T. Jeffrey Wilks. "Auditor Over-Reliance on Weak Analytical Procedures."
  • Swain, Monte R., Kip Krumwiede (Boise State University), and Dennis Eggett (Brigham Young University). "The Effects of Task Outcome Feedback and Broad Domain Evaluation Experience on the Use of Unique Scorecard Measures."
  • Wilks, T. Jeffrey and Mark F. Zimbelman. "Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues."
  • Wilks, T. Jeffrey and Mark F. Zimbelman. "Fraudulent Financial Reporting: Ideas on How Current and Future Academic Research Can Guide Audit Practice."

Emory University

  • Kadous, Kathryn, Lisa Koonce (The University of Texas at Austin) and Kristy Towry (Emory University). "Quantification and Persuasion in Managerial Judgment."

Emporia State University

  • Sheely, Rebekah. "Tax Software versus Paper Return: The Effect of a Computerized Tax Decision Aid and Learning Styles on Cognitive Effort and Learning."

Hong Kong University of Science and Technology

  • Frederickson, Jim, Frank Hodge (University of Washington) and Jamie Pratt (Indiana University). "Disavowed of Mandated Disclosures: Effects on Investor Judgments."

Jackson State University

  • Leach-Lopez, Maria A. "The Effects of Conflict on Performance through Satisfaction and Tenure as Moderating Variables."

Minnesota State University, Moorhead

  • Segovia, Joann and Vicky Arnold (University of Connecticut). "The Impact of Principles- vs. Rules-Based Standards on Auditors' Decisions." vicky.arnold@

North Carolina State University

  • Brazel, Joseph, Christopher Agoglia (Drexel University), and Richard Hatfield (The University of Texas as San Antonio). "Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditor Performance."

Portland State University

  • Almer, Elizabeth, Jeffrey Cohen (Boston College), and Louise Single (The University of Texas at Austin). "Is It the Kids or the Schedule?: The Incremental Effect of Families and Flexible Scheduling on Perceived Career Success."

St. Edward's University

  • Guess, Aundrea Kay. "A Commentary on the Interaction between the Environment and Professionalism, Ethics, and Litigation Relating to Accountants."

Texas A&M University

  • Certo, Travis and Frank Hodge (University of Washington). "Top Management Team Prestige and Organizational Legitimacy: An Examination of Investor Perceptions."

Texas A&M University-Kingsville

  • Scofield, Stephen B., Thomas J. Phillips, Jr. (Louisiana Tech University), and Charles D. Bailey (The University of Memphis). "An Empirical Reanalysis of the Selection-Socialization Hypothesis: A Research Note."

Turku School of Economics and Business Administration

  • Pihlanto, Pekka. "Different Personality-Different Business Controller. The Enneagram as a Tool for Analysis."

University of Alcala, Spain

  • Guiral, Andres and Jose A. Gonzalo. "Loan Bankers' Decisions and Sensitivity to the Audit Report Using the Belief Revision Model."

University of Arkansas

  • Wright, William F. "The Relationship between Judgment Confidence and Performance Given Levels of Experience, Diagnostic and Nondiagnostic Information."

University of Connecticut

  • Arnold, Vicky, Nicole Clark (University of Tasmania), Philip A. Collier (University of Melbourne), Stewart A. Leech (University of Melbourne), and Steve G. Sutton (University of Connecticut). "The Differential Use and Effect of Knowledge-Based System Explanations in Novice and Expert Judgment Decisions."

University of Florida

  • Asare, Steve, Jeffrey Cohen (Boston College), and Greg Trompeter (Boston College. "The Effect of Management Integrity and Non-Audit Services on Client Acceptance Decisions."

University of Illinois at Urbana-Champaign

  • Elliott, Brooke, Frank Hodge (University of Washington), and Jane Kennedy (University of Washington). "Are Graduate Business Students a Good Proxy for Individual Investors?"
  • Elliott, W. Brooke. "Reconciling GAAP Losses and Pro Forma Profits: Effects on Investor Judgments and Decisions."

The University of Memphis

  • Bailey, Charles D., Thomas J. Phillips, Jr. (Louisiana Tech University), and Stephen B. Scofield (Deceased, Texas A&M University-Kingsville). "Is 'Political Bias' in the DIT or DIT-2 Important in Studies of CPAs?" cbailey2@

University of Nevada, Las Vegas

  • Frank, K. and D. J. Lowe (Arizona State University West). "An Examination of the Influence of Outcome Surprise on Judges and Jurors' Outcome Effects."

The University of New South Wales

  • Cheng, Mandy M. and Peter F. Luckett. "The Use of Multiple Measures in Performance Report and Task-Related Performance."

University of North Texas

  • Curtis, Mary B. "Impact of Mood and Experience in Audit Risk Judgment."

University of St. Thomas

The University of Texas at Austin

  • Koonce, Lisa, Mary Lea McAnally (Texas A&M University), and Molly Mercer (Emory University). "How Do Investors Judge the Risk of Financial and Derivative Instruments?"
  • Koonce, Lisa and Molly Mercer (Emory University). "Using Psychology Theories in Archival Financial Accounting Research." Lisa.Koonce@mccombs.
  • Koonce, Lisa, Maryls Lipe (University of Oklahoma), and Mary Lea McAnally (Texas A&M University). "The Effect of Disclosure Features on Risk Assessments of Financial Instruments."

University of Washington

  • Hodge, Frank, Roger Martin (University of Virginia), and Jamie Pratt (Indiana University). "Conservative Accounting Changes, Audit Qualifications, and Investors Assessments of Future Financial Performance."
  • Hodge, Frank, Jane Kennedy, and Laureen Maines (Indiana University). "Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?"
  • Hodge, Frank, Pat Hopkins (Indiana University), and Jamie Pratt (Indiana University). "The Credibility of Accounting Classification: Determinants and Consequences."

University of Washington, Tacoma

  • Hergert, Jeffery K. and D. J. Parker. "The Relationship between Management Level, Budgetary Slack, and Private Knowledge in a Sing Organization Setting."

British Accounting Association Annual Conference (Behavioral Papers), April 23-25 2003, Manchester, U.K.,

  • "Inter-Organizational Control: A Case Study of Local Authority/School Interference." G. Agyemang
  • "Budgets and Budgeting: Influencing the Organization and the Individual." B. Ryan
  • "Budgeting Change in an Australian Government Owned Electricity Corporation." W. James

European Accounting Association Annual Congress (Behavioral Papers), 2-4 April, 2003, Seville, Spain,

  • "Accountants' Commitment to Their Profession: Considering Multiple Dimensions of Professional Commitment and Opportunities for Future Research." David Smith
  • "An Empirical Investigation of Differences in Ethical Judgment between Accounting Students and Accounting Professionals in Australia." Dawn Cable
  • "Designing Motivational Contracts for Middle-Level Managers in the Face of Uncertainty." Georgios Kominis
  • "Interpersonal Trust and Formal Controls in Low Systemic Trust Countries." Samson Ekanoyake
  • "Danish Evidence of Auditors' Level of Moral Reasoning and Predisposition to Provide Fair Judgments." Carolyn A. Windsor

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