The ABO Reporter


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 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."

Bentley College

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

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

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

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."

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."

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

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."

Emory University

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

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."

Old Dominion University

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

Rider University

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

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."

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

University of Central Arkansas

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

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."

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?"

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

University of Kentucky

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

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

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

University of Manitoba

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

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."

University of Memphis

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

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."

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

  • 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."

University of Oklahoma

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

  • 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."

University of Sao Paulo, Brazil

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

University of Texas Austin

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

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."

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

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."

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

  • 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?"

  • Hodge, Frank, Shiva Rajgopal, and Terry Shevlin, "How Do Middle-Level Employees Value Stock Options and Restricted Stock?"

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."

York University

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

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