2001 ABO Working
by John T. Rigsby
School of Accountancy
Mississippi State University
I would like to thank all of the
contributors to this year's working paper series. Your response has been
outstanding! Please contact me by email if you see any errors in the working
papers, and I will get them corrected.
Aarhus School of Business -
- Holm, C. and N. Steenholdt.
"Measuring Learning Outcomes-a Learner Perspective in Auditing
- Nieschwietz, R., J. Schultz, Jr.,
and M. Zimbelman (Brigham Young University). "Empirical Research on
External Auditors' Detection of Financial Statement Fraud."
- Malgwi, C. and D. Purdy (University
of Reading, England). "The Perception of Management about the Stated Use
and Usefulness Value Added Statement to Their Employees."
- Schwarzkopf, D. and J. Thibodeau.
"Contributions from the Audit Judgment and Decision Making Literature to
the Practice of Knowledge Management."
- Lombard, D. "Strategic
Bankruptcy and Contingent Liabilities: The Effects on Bankruptcy Prediction
- Asare, S., J. Cohen, and G.
Trompeter. "The Effect of Management Integrity and Nonaudit Services on
Client Screening and Staffing Decisions." email@example.com
- Cohen, J., G. Krishnamoorthy, and A.
Wright. "Audit Professionals Perceptions of Audit Committee Effectiveness
and Financial Reporting Quality." firstname.lastname@example.org
- Cohen, J., G. Krishnamoorthy, and A.
Wright. "Corporate Governance and the Audit Process."
- Cohen, J., L. Pant, and D. Sharp.
"An Exploration of the Effect of Moral Development and Perceived Fairness
in an Agency Context." email@example.com
- Glover, S., D. Prawitt, J. Schultz,
Jr. (Arizona State University), and M. Zimbelman. "A Comparison of Audit
Planning Decisions in Response to Increased Fraud Risk: Before and After SAS
No. 82." firstname.lastname@example.org
- Krumwiede, K. ,T. Eaton (Marquette
University), and M. Swain. "The Effects of Strategic Linkages, Evaluation
Focus, and Financial Outcomes on Performance Evaluations in a Balanced
Scorecard Framework." email@example.com
- Prawitt, D., W. Felix (The
University of Arizona), and B. Spilker. "The Effects of Structure and
Environment on Human Resource Allocation in Auditing."
- Bloomfield, R., R. Libby, and M.
Nelson. "Do Investors Over-Rely on Old Elements of the Earnings
- Krische, S. and C. Lee. "The
Information Content of Analyst Stock Recommendations."
- Libby, R., R. Bloomfield, and M.
Nelson. "Experimental Research in Financial Accounting."
- Nelson, M., J. Elliott, and R.
Tarpley (The George Washington University). "Where Do Companies Attempt
Earnings Management, and When Do Auditors Prevent It?"
- Nelson, M., S. Krische, and R.
Bloomfield. "Confidence and Investors' Reliance on Disciplined Trading
- Sheely, R. and J. Brown, Jr.
(University of Nebraska-Lincoln). "The Mediating Effect of Self-efficacy
and Job-relevant Information on the Budgetary Participation-Individual
Performance Relationship." firstname.lastname@example.org
- Caster, P., D. Massey, and A. Wright
(Boston College). "Research on the Nature, Characteristics, and Causes of
Accounting Errors: The Need for a Multi-Method Approach."
Georgia Institute of
- Fedor, D. and R. Ramsay (University
of Kentucky). "Investigating Multiple Responses to Corrective Feedback: A
Field Study of the Audit Workpaper Review Process."
- Schneider, A., B. Church, and R.
Ramsay (University of Kentucky). "Concurring Partner Review: Does Level of
Involvement Affect Objectivity?" email@example.com
- Jonsson, S. and A. Edstrom.
"The Controller in Action-Participative Control Here and Now in Product
Development Processes." firstname.lastname@example.org
- Borkowski. S. and M. Welsh. "An
Analysis of Statistical Power in Studies of Gender Issues in Accounting."
Macquarie University - Sydney,
- Patel, C., G. Harrison, and J.
McKinnon. "Cultural Influences on Judgments of Professional Accountants in
Relation to Auditor-Client Conflict Resolution."
- El-Sabbagh, A. "Lack of
Objectivity and Independence or Heuristic Inputs in Audits of Earnings
- Luft, J. and M. Shields.
"Learning Lagged Profit Effects of Expenditures on Intangibles: The
Effects of Accounting Classification on Judgment Performance."
- Luft, J. and M. Shields.
"Mapping Management Accounting: Making Structural Models from Theory-based
Empirical Research." email@example.com
- Beeler, J. and J. Hunton (University
of South Florida). "Contingent Economic Rents: Insidious Threats to
Auditor Independence." firstname.lastname@example.org
New York University
North Carolina State
- Jenkins, J. and K. Krawczyk.
"Perceptions of the Relationship between Nonaudit Services and Auditor
- Williams, P. "Accounting and
the Moral Order: Justice, Accounting and Legitimate Moral Authority."
- Esmond-Kiger, C. "An
Experimental Study of the Interactive Effects of Reward Structure and
Individual Ethics on Reporting Behavior." email@example.com
- Arnold, V., P. Collier, S. Leech
(University of Melbourne), and S. Sutton. "The Impact of Intelligent
Decision Aids on Experienced and Novice Decision Makers' Judgments."
The Open University Business
- Dixon, K. "The Impact of
Management Control Across a Hospital System." firstname.lastname@example.org O
Tyrrall, D. "Fact and Meaning: Structure and Process. A Railway
- Tyrrall, D. "Managerialism
Rampant or Railway Resistant?" email@example.com
- Dirsmith, M., T. Fogarty (Case
Western Reserve University), P. Gupta (Lehigh University). "Institutional
Pressures and Symbolic Displays in a GAO Context."
St. Mary's University
San Diego State
- Chow, C., J. Deng (China), and J. Ho
(California). "The Openness of Knowledge Sharing Within Organizations: A
Cross-Cultural Investigation." firstname.lastname@example.org
Simon Fraser University
- Favere-Marchesi, M. and K. Pincus
(University of Arkansas). "The Impact of Accountability on Auditors'
Processing of Nondiagnostic Evidence." email@example.com
Texas Tech Unviersity
- Maselli, J., R. Ricketts, V. Arnold
(Oklahoma State University), and S. Sutton (Oklahoma State University).
"The Impact of Embedded Intelligent Agents on Tax Compliance
- Noga, T. and V. Arnold (Oklahoma
State University). "Do Tax Decision Support Systems Affect the Accuracy of
Tax Compliance Decisions?" firstname.lastname@example.org
- Wilkinson, B., V. Arnold (Oklahoma
State University), and S. Sutton (Oklahoma State University). "Revealing
the Enculturation Strategies of the Big Five."
Tsinghua University - Beijing,
Turku School of Economics and
- Pihlanto, P. "The Role of
Business Controller in the Light of the Enneagram Theory." email@example.com
- Pihlanto, P. "Understanding
Behavior of the Decision Maker in an Accounting Context. A Theater Metaphor for
Conscious Experience and The Holistic Individual Image."
University of Alberta
The University of
- Waller, W. and M. Zimbelman (Brigham
Young University). "An Empirical Assessment of External Validity in Audit
Judgment Research: The Case of the Dilution Effect."
University of California,
- Ho, J., L. Keller, and P. Keltyka
(Akron). "Effects of Outcome and Probabilistic Ambiguity on Managerial
- Ho, J., L. Keller, and P. Keltyka
(Akron). "Managers' Variance Investigation Decisions: An Experimental
Examination of Probabilistic and Outcome Ambiguity."
- Ho, J. and S. Vera-Munoz (Notre
Dame). "Causal Attributions for Performance Success and Failure and
Managerial Goal-Incongruence: An Explanation Beyond Loss Aversion."
University of California, Los
- Hughes, P. and M. Sankar (University
of Southern California) . "The Impact of Litigation Risk on Discretionary
University of Central
- Bailey, C., J. Hasselback (Florida
State University), and J. Karcher (University of Louisville). "Research
Misconduct in Accounting Literature: A Survey of the Most Prolific Researchers'
Actions and Beliefs." firstname.lastname@example.org
University of Essex
- Akinwande, O. and M. Sherer
"Governance and Accountability Process in the U.K. Banks."
- Assiri, S. and M. Sherer
"Outsourcing the Internal Audit Function: An Empirical Evaluation of
Benefits and Pitfalls." email@example.com
- Ma, C. "A No-Trade Theorem
Under Knightian Uncertainty with General Preferences."
- McSweeney, B. "Describing the
Past Requires Imagining the Future." firstname.lastname@example.org
- McSweeney, B. "Knowing What Is
'To Be Established': The Fallacy of National Culture Identification."
- Tsoukas, H. "Reading
Organizations: Uncertainty, Complexity, Narrativity."
- Tsoukas, H. "What Is a Good
Theory? Arguments for a Discursive Organization Science."
- Tsoukas, H. and E. Vladimirou.
"On Organizational Knowledge and Its Management: An Ethnographic
- Wickramasinghe, D. and T. Hopper.
"Political Economy and Culture: Ownership, Modes of Production and
Management Accounting Controls in a Factory in a Traditional Sinhalese
University of Melbourne
- Fraser, S. "An Empirical
Investigation of the Determinants of Employee Self-Selection into Performance
Evaluation Schemes: A Focus on Sales Budgets."
University of Miami
- Almer, E., J. Higgs (Florida
Atlantic University). "An Examination of the Employment Contract of Public
Accounting Firm Employees: The Application of Agency Theory to
University of Michigan -
- Miller, C., D. Fedor (Georgia
Institute of Technoloby), and R. Ramsay (University of Kentucky). "The
Benefit of Discussion of Workpaper Reviews on Assistants' Motivation and
- Mauldin, E. and L. Ruchala
(University of Nebraska-Lincoln). "The Effects of Task Complexity and
Performance Based Bonus Incentives on Decision Aid Reliance."
University of Oklahoma
- Butler, S., B. Ward (Oklahoma City
University), and M. Zimbelman (Brigham Young University). "The Expectation
Gap: Auditors' and Investors' Perceptions of Auditors' Fraud Detection
- Magro, A. "Knowledge,
Adaptivity, and Performance in Tax Research."
University of South
- Harrell, A. and B. Tuttle. "The
Impact of Aligning Control System Variables with Strategy on the Goal Priority
Behavior of Manufacturing Managers."
University of South
- Hunton, J., T. Benford (Texas
A&M University), V. Arnold (Oklahoma State University), and S. Sutton
(Oklahoma State University). "The Impact of Electronic Commerce Assurance
on Financial Analysts' Earnings Forecasts and Stock Price Estimates."
University of Southern
- Biggs, S., T. Mock, R. Quick.
"Das Prufungsurtell Bei Analytischen Prufungshandlungen."
- Chen, S., M. DeFond, and C. Park.
"Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings
- DeFond, M., S. Matsunaga, and C.
Park (2000) , S. Chen, M. DeFond, and C. Park (1999). "Unexpected
Performance, Analysts' Forecast Errors and CEO Compensation."
- DeFond, M. and C. Park. "The
Market Reaction to Earnings Surprises Expressed in Cents Per Share:
Implications for Accruals' Management and Its Effect on Stock Prices."
- DeFond, M. and K. Subramanyam.
"Modified Audit Opinions, Litigation Risk and Discretionary
- DeFond, M., T. Wong, S. Li.
"The Impact of Improved Auditor Independence on Audit Market Concentration
in China." email@example.com
- Dhaliwas, D., J. Sneed, and R.
Trezevant. "Factors Associated with the Choice to Use Before-tax or
After-tax Earnings as the Contacting Variable in Annual Bonus Plans."
- Hung, M. "Accounting Standards
and Value Relevance of Financial Statements: An International Analysis."
- Hung, M. and R. Trezevant.
"Ownership Structure, Insider Trading, and the Flow of Information in
Accounting Earnings into Stock Prices: Evidence From Southeast Asia."
- Lu, J. and C. Swenson.
"Effective Tax Rates, Implicit Taxes, and Firm Performance."
- Lu, J. and C. Swenson. "Tax
Burdens Around the World: How Do U.S. Companies Stack Up Against Their
International Competitors?" firstname.lastname@example.org
- Merchant, K., W. Van der Stede, L.
Zheng. "Disciplinary Constraints on the Advancement of Knowledge: The Case
of Organizational Incentive Systems."
- Palmrose, Z.-V. and S. Scholz
"Restated Financial Statements and Auditor Litigation."
- Sankar, M. "Earnings Management
and the Informativeness of Earnings."
- Srivastava, R. and T. Mock.
"Belief Functions in Accounting Behavioral Research."
- Srivastava, R., T. Mock, and A.
Wright. "A General Framework for Casual Reasoning of Multiple
- Subramanyam, K. and M.
Venkatachalam. "Why Is Book Value Relevant for Equity Valuation?
Assets-in-Place vs. Past Earnings."
- Van der Stede, W. "Adaptation
of Management Control and Incentive Systems in Multi-Business Firms:
Exploratory Study of the Impact of National Culture and Business Unit
The University of Texas at
- Hodder, L., L. Koonce, and M.
McAnally. "SEC Market Risk Disclosures: Implications for Judgment and
Decision Making." email@example.com
- Koonce, L., M. McAnally, and M.
Mercer. "How Do Investors Judge the Risk of Financial and Derivative
University of Tulsa
- Bradley, W. "Determinants of
Expertise: Reasoning Abilities and Performance in Ill-Structured Business
Valuation Tasks." firstname.lastname@example.org
University of Western
University of West Indies,
Trinidad and Tobago
- Bowrin, A. and J. King. "Time
Pressure, Task Complexity and Audit Effectiveness."
University of Wisconsin
- Davis, J., G. Hecht (Illinois), and
J. Perkins (Illinois). "Social Behaviors, Enforcement and Compliance
- Kadous, K. and A. Magro (Oklahoma).
"The Effects of Practice Risk on Tax Professional's Judgments and