The ABO Reporter

2001 AAA Annual Meeting

The 2001 Annual Meeting will be held on August 12-15 in Atlanta. I want to encourage everyone to attend as the program is outstanding. I would like to thank all of you who submitted papers as we had a large number of high-quality submissions. I would also like to thank the reviewers as well as those you have agreed to serve as moderators and discussants. Kathryn Kadous was also very helpful in putting the program together. I look forward to seeing you in Atlanta!

Jordan Lowe

2001 AAA Annual Meeting: ABO Sessions

August 13 (Monday), 2:00 – 3:30 pm.
Task-Relevant Knowledge and Decision Making

The Effect of Knowledge and Decision Aids on Information Search Strategy and Performance.
John A. Barrick and Brian C. Spilker, Brigham Young University.

Knowledge, Adaptivity, and Performance in Tax Research.
Anne M. Magro, University of Oklahoma.

Do Audit Committee Members Know What They Know? An Exploratory Note.
Greg Berberich and Steven E. Salterio, University of Waterloo.

August 14 (Tuesday), 10:15 – 11:45am.
Financial Reporting and Forecasts

Forecast Characteristics, Market Prices, and Prediction Biases: Evidence from Experimental Asset Markets.
Lucy F. Ackert, Kennesaw State University; Bryan K. Church, Georgia Tech; and Ping Zhang, University of Toronto.

The Impact of Joint Venture Accounting Methods and the Guarantee of Joint Venture Debt on Corporate Lending Decisions and Debt Covenant Restrictions.
Wendy Bailey, University of California, Riverside.

Effects of Materiality, Risk, and Ethical Perceptions on Earnings Manipulation: A Study of Executive Judgment.
William Shafer, Pepperdine University.

August 14 (Tuesday), 4:00 – 5:30pm
Accounting Systems Behavioral Issues

The Reaction of Financial Analysts to Enterprise Resource Planning (ERP) Implementation Plans.
Ruth A. McEwen, Suffolk University; James E. Hunton, University of South Florida; and Benson Wier, Virginia Commonwealth University.

Quality of IS Information, Innovation Budget Pressure, and Departmental Performance.
Alan S. Dunk, University of Tasmania.

The Decision-Facilitating Role of Management Accounting Systems on Managerial Performance: The Influence of Locus of Control and Task Uncertainty.
Vincent K. Chong and Ian R.C. Eggleton, The University of Western Australia.

August 15 (Wednesday), 10:15 – 11:45am
Group and Team Interactive Processes

Teams as a Learning Forum for Accounting Professionals: An Analysis.
Gary Kleinman, Philip H. Siegel, and Claire Eckstein, Fairleigh Dickinson University.

Decision-Making Performance of Interacting Groups in Accounting: An Experimental Investigation of the Effects of Task Type and Communication Mode.
Uday S. Murthy and David S. Kerr, Texas A&M University.

Task Interdependence, Budget-Based Incentives, and Performance.
Theresa Libby, Wilfrid Laurier University; Linda Thorne and Steven Lee, York University.

August 15 Wednesday), 10:15 – 11:45am
Panel: Behavioral Management Accounting Research: Enhancing Research Progress by Strengthening Links With Other Sciences Disciplines.

Moderator: Seleshi Sisaye, Duquesne University


  • Geoffrey B. Sprinkle, Indiana University
  • Kenneth A. Merchant, University of Southern California
  • Jacob G. Birnberg, University of Pittsburgh
  • Peter Miller, London School of Economics

August 15 (Wednesday), 2:00 – 3:30pm
Professional and Organizational Issues in the Accounting Profession.

Big 5 Auditors’ Professional and Organizational Identification.
E. Michael Bamber, University of Georgia; Venkataraman Iyer, University of North Carolina at Greensboro.

“Visioning” a Professional Future: Proactive Jurisdictional Management by Accounting Organizations in the USA.
Timothy J. Fogarty, David R. Campbell, and Vaughan Radcliffe, Case Western Reserve University.

The Relevance of Transformational Leadership to Non-Traditional Accounting Services: Information Systems Assurance and Business Consulting.
Ralph E. Viator, Texas Tech University.

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