2005 ABO WORKING PAPER SERIES

By 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 e-mail at jrigsby@cobilan.msstate.edu if you see any errors in the working papers and I will get them corrected.

Arizona State University

• Lowe, D. Jordan and Phil Reckers. "The Influence of Outcome Knowledge on Judges and Jurors: Evaluations of Auditor Decisions: Insights from an Extended Research Program." jordan.lowe@asu.edu

Bentley College

• Abdolmohammadi, M. J. "Do Attributes of Industry Audit Specialist Differ by Their Levels of Expertise?" mabdolmo@bentley.edu

• Abdolmohammadi, M. J. and W. J. Read, "Are Audit Opinion Modifications Associated with Future Financial Restatements?" mabdolmo@bentley.edu

• Abdolmohammadi, M. J. and Richard Baker, (Adelphi University). "An Empirical Investigation of the Determinants of Plagiarism in Accounting Courses." mabdolmo@bentley.edu

Boston College

• Wright, Arnie, Jeff Cohen, and Ganesh Krishnamoorthy, (Northeastern University). "The Impact of Corporate Board Focus on Auditors' Risk Assessment and Program Planning Decisions." cohen@bc.edu

Brigham Young University

• Glover, Steve, Doug Prawitt, and Jeff Wilks. "Why Do Auditors Over-Rely on Weak Analytical Procedures?: The Role of Outcome and Insensitivity to Precision." prawitt@byu.edu

• Glover, Steve, Doug Prawitt, and David Wood. "Factors Affecting the External Auditor's Reliance Decision on the Internal Audit Function." prawitt@byu.edu

Drexel University

• Agoglia, Chris, Rick Hatfield (University of Texas at San Antonio), and Joe Brazel (North Carolina State University), "Review Format, Evidence Documentation, and Reviewer Assessments: An Experimental Investigation." joe_brazel@ncsu.edu

Emory University

• Kadous, Kathryn, Lisa Koonce (University of Texas-Austin), and Kristy Towry (Emory Univesity). "Quantification and Persuasion in Managerial Judgment." Lisa.Koonce@mccombs.utexas.edu

North Carolina State University

• Brazel, Joe and Chris Agoglia (Drexel University). "The Effects of Computer Assurance Specialist Competence and Auditor AIS Expertise on Auditor Planning Judgments." joe_brazel@ncsu.edu

Old Dominion University

• Pinsker, Robert. "An Exploratory Study Investigating the Mitigation of Individual Investors' Order Effects." rpinsker@odu.edu

Rider University

• Haywood, M. Elizabeth, Nathan Stuart (University of Florida). "Mental Accounting and the Balanced Scorecard." nvs@ufl.edu

Social Science Research Network

• Ricciardi, Victor, "A Risk Perception Primer: A Narrative Research Review of the Risk Perception Literature in Behavioral Accounting and Behavioral Finance." vricciardi@ggu.edu

• Ricciardi, Victor, "A Research Starting Point for the New Scholar: A Unique Perspective of Behavioral Finance." vricciardi@ggu.edu

University of Central Arkansas

• Watson, Stephanie. "Using Client's Integrity Cues in Management Fraud Risk Assessment." swatson@uca.edu

University of Florida

• Asare, Steve, Jeff Cohen (Boston University) and Greg Trompeter (Boston College), "The Effect of Non-Audit Services on Client Acceptance and Staffing Decisions." cohen@bc.edu

University of Illinois

• Elliott, Brooke, Frank Hodge (University of Washington), Jane Kennedy (University of Washington), and Kevin Jackson (University of Illinois), "When are Graduate Business Students a Reasonable Proxy for Nonprofessional Investors?" fhodge@u.washington.edu

• Elliott, Brooke, Frank Hodge (University of Washington), and Kevin Jackson (University of Illinois), "Nonprofessional Investors' Portfolio Returns and Their Use of Unfiltered Financial Information." fhodge@u.washington.edu

University of Kentucky

• Stone, Dan, "Motivation and the Lost Tribe: On the Importance of Accounting Technology Professionals' (ATPs) Motivations." dstone@uky.edu

• Deci, E. R. Ryan, and Dan Stone, "Having It All: Promoting Productivity and Well-Being Through Self-Determination." dstone@uky.edu

• Bryan, S., Dan Stone, and B. Wier, "The Correlates and Consequences of Accountants' Creativity." dstone@uky.edu

University of Manitoba

• Morrill, Janet, Carmeron Morrill, and Lori Kopp (University of Lethbridge) "Internal Control Evaluation and Interference Effects." Janet_Morrill@umanitoba.ca

University of Massachusetts-Boston

• Chan, S. , D. Jordan Lowe (Arizona State University, and Lee Yao (La Trobe University). "Reliance on Decision Aids and Judgments: Jurors' Evaluations of Auditor Responsibility." jordan.lowe@asu.edu

University of Memphis

• Bailey, Charles, "Evaluating the Political Context of the DIT-2 Without Faking." Cbailey2@memphis.edu

University of North Carolina-Charlotte

• Blanthorne, Cindy, L. Allison Jones (Auburn University), and Elizabeth Almer (Portland State University), "Why You Should Consider SEM: A Guide to Getting You Started." cblantho@email.uncc.edu

• Blanthorne, Cindy, Hughlene Burton, Dann Fisher (Kansas State University), "The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Reasoning." cblantho@email.uncc.edu

• Blanthorne, Cindy, Steven Kaplan (Arizona State University), "An Egocentric Model of the Relations Among the Opportunity to Underreport, Ethical Beliefs About Underreporting, and Underreporting Behavior." cblantho@email.uncc.edu

University of Oklahoma

• Magro, Anne. "The Interactive Effects of Experience and Characteristics of Evidence on Tax Professionals' Assessed Strength of Tax Authorities." amagro@ou.edu

• Magro, Anne and Claudia Cogliser. "The Impact of Organizational Shocks on Ethical Behavior in Organizations: The Mediating Role of Authentic Leadership in the Accounting Profession." amagro@ou.edu

University of Sao Paulo, Brazil

• Guerreiro, Reinaldo, Fabio Frezatti, and Tania Casado, "Behind the Habits, Routines, and Institutions of Management Accounting." reiguerr@usp.br

University of Texas – Austin

• Koonce, Lisa and Molly Mercer (Emory University). "Using Psychology Theories in Archival Financial Accounting Research." Lisa.Koonce@mccombs.utexas.edu

University of Texas – El Paso

• Braun, Gary P., Mary Gowan (George Washington University), and John Strefeler (Mount Union College). "From Accounting Professional to Accounting Professor: The Gravitational Hypothesis as an Explanation for Career Change." gbraun@utep.edu

• Braun, Gary P., Nicholas Fernandez, Harmon Hosch, and Osvaldo Morera. "Development of Rules-Based and Principles-Based Measures of Decision-Making." gbraun@utep.edu

University of Washington

• Hodge, Frank, Pat Hopkins (Indiana University), and Jamie Pratt (Indiana University, "Managers' Reporting Incentives and Perceived Classification Credibility: The Effects of Reporting Discretion and Reputation." fhodge@u.washington.edu

• Hodge, Frank, Roger Martin (University of Virginia, Jamie Pratt (Indiana University), "Audit Qualifications of Income-Decreasing Accounting Choices." fhodge@u.washington.edu

• Hodge, Frank, Jim Frederickson (Hong Kong University of Science & Technology), and Jamie Pratt (Indiana University), "Do Management Disavowals of Employee Stock Option Disclosures Affect Financial Report User Judgments and Decisions?" fhodge@u.washington.edu

• Hodge, Frank, Shiva Rajgopal, and Terry Shevlin, "How Do Middle-Level Employees Value Stock Options and Restricted Stock?" fhodge@u.washington.edu

University of Wisconsin-Madison

• Holder-Webb, Lori, Jeff Cohen (Boston College), Laurie Pant (Suffolk University), and David Sharp (University of Western Ontario). "The Effects of Situations Ethics on the Agency Problem." cohen@bc.edu

York University

• Chung, Janne, Jeff Cohen (Boston College), and Gary Monroe, (Australian National University). "The Effect of Mood States on Audit Judgments." cohen@bc.edu