The ABO Reporter

Tentative ABO Program
AAA National Meeting
San Diego, August 16-18, 1999

Monday, August 16th

10:15 - 11:45 A.M.

ABO Panel: Methodological Approaches for Improving Behavioral Research in Management Accounting

Seleshi Sesaye, Duquesne University

Joan Luft, Michigan State University
Frank Hartmann, University of Amsterdam
Wai Fong Chua, University of New South Wales
Michael Shields, Michigan State University

2:00 - 3:30 P.M.

Accounting, Behavior and Organizations Business Meeting

4:00 - 5:30 P.M. - Concurrent Session

Effects of systematic forecast bias, accountability and decision aids on financial decision making.

Moderator: Axel Schulz, University of New South Wales

The Effect of Forecast Bias on Market Behavior: Evidence from Experimental Assets Markets

Bryan Church, Georgia Tech
Lucy Ackert, Federal Reserve Bank of Atlanta
Ping Zhang, Wilfrid Laurier University

Discussant: Laureen Maines, Indiana University

The Effect of Justification in the Presence of a Decision Aid: A Partial Replication and Extension of Ashton (1990)

Donald Jones, Georgia State University
Darrell Brown, Portland State University
Patrick Wheeler, University of South Florida

Discussant: Jake Rose, University of Oklahoma

The Effects of Involvement and Accountability on Asset Impairment Decisions

Randall Rentfro, Florida Atlantic University

Discussant: Ananda Ganguly, University of Illinois

Tuesday, August 17th

10:15 - 11:45 - Concurrent Session

Memory, Cognition and Knowledge of Accounting Decision Makers

Moderator: Jordan Lowe, University of Nevada-Las Vegas

An Examination of Schema-Based Memory-Conjunction Errors in a Multi-Tasking Audit Environment

Deborah L. Lindberg, Illinois State University
Mario J. Maletta, Northeastern University

Discussant: Hun-Tong Tan, Nanyang Technological University

Mind Science: A Cognitive/Affective Approach to the Study of Accounting Decision Making

Thomas Kida ,University of Massachusetts at Amherst
Kimberly Moreno, Virginia Polytechnic Institute
James F. Smith, University of Massachusetts at Amherst

Discussant: Gene Johnson, Louisiana Tech University

The Effect of Experience on External Information Search Performance: Implications for Tax Professionals' Knowledge Structure

John A. Barrick, Northeastern University

Discussant: Timothy Fogarty, Case Western Reserve University

2:00 - 3:30 P.M. - Concurrent Session

Information for Managerial Decision Making

Moderator: Elaine Sanders, University of Texas at San Antonio

The Balanced Scorecard: Judgmental Effects of Information Organization and Diversity

Marlys Lipe, University of Oklahoma
Steven Salterio, University of Waterloo

Discussant: Monte Swain, Brigham Young University

Assuring Relevance of Information for Decision Making: Effects of Information Presentation Format and Management Accounting Experience

Sandra C. Vera-Munoz, University of Notre Dame
William R. Kinney, Jr.., University of Texas at Austin

Discussant : Marjorie Shelley, University of Illinois

4:00 - 5:30 P.M. - Concurrent Session

Internal Auditing Issues and Analytical Procedures

Moderator: Steve Kaplan, Arizona State University

Internal Auditor Objectivity: In-house versus Outsource

Sunita S. Ahlawat, Rutgers University

Discussant: Paulette Tandy, University of Nevada-Las Vegas

The Consequences of Internal Auditor Burnout

Timothy Fogarty, Case Western Reserve University
Larry Kalbers, Long Island University-C.W. Post

Discussant: Jerry Strawser, University of Houston

Evidence of a Link Between Decision Strategy Selection and Auditor Performance During Analytical Procedures

Ed O'Donnell, Arizona State University
Patricia Myers, East Carolina University

Discussant: Christine Haynes, University of Florida

Wednesday, August 18th

10:15 - 11:45 - Concurrent Session

Management Control Issues

Moderator: Ralph Greenberg, Temple University

Managers' Variance Investigation Decisions: An Experimental Examination of Probabilistic and Outcome Ambiguity

Joanna Ho and L. Robin Kelley, both of the University of California, Irvine
Pamela Keltyka, University of Akron

Discussant: Tanya Lee, University of Arkansas

The Components of Tight Budgetary Control: An Empirical Validation

Wim A. Van der Stede, University of Southern California

Discussant: Noah Barksy, Villanova University

Integrating Ethical Dimensions into a Model of Budgetary Slack Creation

Patricia Casey Douglas, Loyola Marymount University
Benson Wier, Virginia Commonwealth University

Discussant: Vidya Awasthi, Seattle University

2:00 - 3:30 P.M. - Concurrent Sessions

Ethics and moral reasoning in auditing

Moderator: Bobby Waldrup, University of North Florida

The Effects of Values and Moral Intensity on Auditors' Ethical Decision Making

William Shafer, California State University-Los Angeles
Roselyn E. Morris, Southwest Texas State University
Alice A. Ketchand, Sam Houston State University

Discussant: Lori Fuller, University of Delaware

The Impact of Cognitive Information Feedback on Auditors' Moral Abilities

Dawn W. Massey, Fairfield University

Discussant: John Rigsby, Mississippi State University

The Impact of Commitment and Moral Reasoning on Auditors' Responses to Social Influence Pressure

Alan T. Lord, Bowling Green State University
F. Todd DeZoort, University of South Carolina

Discussant: David Sharp, University of Western Ontario

Effects of Mentoring and Career Orientation on Accountants' Career Choices

Moderator: Steve Wheeler, University of the Pacific

Mentoring and Fairness Among Audit Professionals

Alan Reinstein, Waynes State University
Phil Siegel and Khondkar Karim, both of Long Island University-C.W. Post

Discussant: Cathleen Miller, University of Michigan-Flint

The Career Orientation of CPA's in Public Accounting Firms

J. Russell Hardin, Pittsburg State University
Morris H. Stocks, University of Mississippi

Discussant: Dennis Bline, Bryant College

ABO Forum Papers

Wednesday, August 18, 10:15 - 11:45

The Effect of Imposed Voting Requirements on FASB Pronouncement Promulgation

William R. Pasewark, University of Houston

Problem Structuring in Tax Planning: An Investigation of the Determinants of Tax Professionals' Cognitive Processes and Performance

K. Dianne Jackson, University of Texas-San Antonio

Method for a Methodology: A New Approach for the Middle Range

K. A. Van Peursen, University of Waikato, New Zealand

Uses and Misuses of Cronbach's Alpha: Implications for Behavioral Researchers

James C. Lampe, W.J. Conover and Steve G. Sutton, all of Texas Tech University

The Role of Elicited Self-Explanations In Learning of Complex Auditing Tasks

Christine E. Earley, University of Connecticut

Targeting Appeals To Fairness: The Effects of Explanations Based on Different Dimensions of Tax Fairness

Tim Rupert and James Maroney, both at Northeastern University
Martha Wartick, University of Northern Iowa

Information Exchange in Entrained Groups: A Comparison of Computer-Mediated and Face-to-Face Communication

David S. Kerr and Uday S. Murthy, both of Texas A&M University

The Effects of Cognitive Style Diversity on Decision-Making Dyads: An Empirical Analysis of a Complex Production-Scheduling Task

Axel K. D. Schulz, Mandy M. Cheng and Peter Luckett all of the University of New South Wales

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