1995 REGIONAL MEETING PAPER PRESENTATIONS

AAA Southwest Region
March 1-5, 1995
Houston, Texas

• "Moral Reasoning and Tax Compliance," Charles J. F. Leflar and Deborah W. Thomas, University of Arkansas.
• "A Re-examination of the Contribution of Cognitive Developmental Theory to Ethical Decision Making in Accounting," Stephen B. Scofield, Texas A&M University, Kingsville, and Thomas J. Phillips, Jr., Louisiana Tech University.
• "The Relationship Between Personal Factors and Decisions Involving Ethics," Thomas G. Hodge, Northeast Louisiana University, Dale L. Fresher, University of Mississippi and James H. Thompson, Oklahoma City University.
• "An Inquiry into the Personal Value Systems of Certified Internal Auditors: Understanding the Profession," Suzanne Pinac Ward, University of Southwestern Louisiana, Thomas E. Wilson, Jr., University of Southwestern Louisiana and Dan R. Ward, University of Southwestern Louisiana.
• "Examining Mentor Relationships in a Changing Audit Environment," Philip H. Siegel, University of Houston-Downtown, and Alan Reinstein, Wayne State University.
• "Characteristics of CPA Firm Alumni Who Benefit Their Former Firm: An Empirical Study," V. M. lyer, Georgia College.
• "Attribution Theory and Its Impact on the Control System of the Organization," Michelle McEacharn, Northeast Louisiana University.
• "The Influence of Knowledge Structure Treatment and Task Experience on Confidence in Judgement Within an Accounts Receivable Audit Task," Violet Rogers, Stephen F. Austin State University.

AAA Western Region
May 11-13, 1995
Palm Desert, California

• "Information Richness and Task Type: A Large-Scale Empirical Study Based on Field Research Observations," Bairj Donabedian, Pace University, Sharon M. McKinnon, Northeastern University, and William J. Bruns, Jr., Harvard University.
• "Case Study in Behavioral Research: The IMA-FEI Research on Entry-Level Management Accountants."
• "Problem Solving Behavior in Novice Auditors: An Iterative Model, Methodology, and Early Findings," Joseph A. Russo, Jr., Pace University.
• "An Examination of The Positive Test Strategy and Auditors' Hypothesis Testing," Bonita K. Peterson, Montana State University.
• "Preventing Fraud: The Effects of Auditor-Client Relationship and Perceived Beneficiary of Fraud," Joseph J. Schultz, Jr., and Karen L. Hooks, Arizona State University.
• "The Impact of Time Budget Pressure and the 'Type A' Behavior Pattern on Tax Accountant and Auditor Quality Reducing Behavior," Tom Dalton and Timothy Kelley, University of San Diego.
• "A Survival Analysis of Turnover Rate and Promotion Velocity of Tax Professionals: Gender Differences," Suzanne N. Cory, St. Mary's University, Philip H. Siegel, University of Houston-Downtown, Mark B. Persellin, St. Mary's University.
• "The Fit Between Environmental Uncertainty and Corporate Culture: Impact on CPA Firm Performance," Y. Robert Lin, California State University, Hayward.
• "Managerial Performance, Budgetary Slack and Task Complexity: A Multi-Period Experiment," Sally Wright, University Of Massachusetts, Boston.
• "The Ethics of Academic Behavior: Will it Affect Professional Behavior?" Suzanne M. Ogilby, California State University, Sacramento.
• "The Weighting of Information: A Theoretical Basis for Audit," Bairj Donabedian, Pace University.
• "The Loss of Auditor-Independence: Perceptions of Staff Auditors, Audit Seniors and Audit Managers," Terry J. Engle and Terry Sincich, University of South Florida.
• "FASB and the Standard Setting Process: Is It Ethical?" Suzanne M. Ogilby and Dario Romano, California State University, Sacramento.
• "Sources of Human Prediction Error: Additional Evidence on the Effects of Information Choice, Information Use, and Consistency," Anne Lee Bain, St. Cloud State University, Sharon Green, Duquesne University, Celeste Gibson, CPA.
• "Differences in Opinion: Do Minority Taxpayers View the Federal Tax System Differently?" Terri Gutierrez, University of Northern Colorado, Bobbie Cook Martindale, Dallas Baptist University.

AAA Ohio Regional Meeting
May 4-6, 1995
Toledo, Ohio

• "The Impact of Different Incentive Schemes When Switching to Computer-Mediated Communication in Negotiated Transfer Pricing Situations."
• "Financial Performance, CEO Turnover, and Corporate Takeover Attempts: An Empirical Investigation of the Corporate Control Structure," Dr. Joanne P. Healy, Kent State University and Dr. Robert L. Hagerman, SUNY at Buffalo.
• "Culture and Budget Systems: A Proposed Contingency Approach," Ms. Patricia Douglas, Virginia Commonwealth University.

AAA Northeast Region

• "The Accelerator Model and Supply and Demand for Accounting Faculty," Malcolm M. McClure, Illinois State University.
• "Integrative Model of Dyad-Based and Environmental Influences on Auditor-Client Relationships," Gary Kleinman, New Jersey Institute of Technology and Dan Palmon, Rutgers University.
• "On the Probablistic Judgments of Auditors, Management Accountants and Bank Loan Officers," Richard A. Grimlund, University of Iowa, and University of Massachusetts-Dartmouth.
• "Accounting, Behavior and Organizations Panel: Hot Topics in Psychology."
• "Prevalence of Apprehension in Upper Level Accounting Majors," Dana R. Lowe, Bryant College and Dennis Bline, Bryant College.
• "An Investigation of the Relationship Between Functional Fixation and Feedback," Deborah L. Lindberg, Boston University.
• "A Study of Ethical Behavioral Intention and Defining Issues Tests in an Integrative Cognitive-Based Model," Shih-Jen Kathy Ho, University at Albany and Robert A. McDonald, University at Albany.