2001 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 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 - Denmark

• Holm, C. and N. Steenholdt. "Measuring Learning Outcomes-a Learner Perspective in Auditing Education." hoc@asb.dk

Arizona State University

• Nieschwietz, R., J. Schultz, Jr., and M. Zimbelman (Brigham Young University). "Empirical Research on External Auditors' Detection of Financial Statement Fraud." mark_zimbelman@byu.edu

Bentley College

• 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." cmalgwi@bentley.edu
• Schwarzkopf, D. and J. Thibodeau. "Contributions from the Audit Judgment and Decision Making Literature to the Practice of Knowledge Management." jthibodeau@bentley.edu

Berkeley College

• Lombard, D. "Strategic Bankruptcy and Contingent Liabilities: The Effects on Bankruptcy Prediction Models." dorilombard@cs.com

Boston College

• Asare, S., J. Cohen, and G. Trompeter. "The Effect of Management Integrity and Nonaudit Services on Client Screening and Staffing Decisions." cohen@bc.edu
• Cohen, J., G. Krishnamoorthy, and A. Wright. "Audit Professionals Perceptions of Audit Committee Effectiveness and Financial Reporting Quality." cohen@bc.edu
• Cohen, J., G. Krishnamoorthy, and A. Wright. "Corporate Governance and the Audit Process." cohen@bc.edu
• Cohen, J., L. Pant, and D. Sharp. "An Exploration of the Effect of Moral Development and Perceived Fairness in an Agency Context." cohen@bc.edu

Brigham Young University

• 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." mark_zimbelman@byu.edu
• 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." krumwiede@byu.edu
• Prawitt, D., W. Felix (The University of Arizona), and B. Spilker. "The Effects of Structure and Environment on Human Resource Allocation in Auditing." doug_prawitt@byu.edu

Cornell University

• Bloomfield, R., R. Libby, and M. Nelson. "Do Investors Over-Rely on Old Elements of the Earnings Time-Series?" mwn2@cornell.edu
• Krische, S. and C. Lee. "The Information Content of Analyst Stock Recommendations." sdk8@cornell.edu
• Libby, R., R. Bloomfield, and M. Nelson. "Experimental Research in Financial Accounting." mwn2@cornell.edu
• Nelson, M., J. Elliott, and R. Tarpley (The George Washington University). "Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent It?" mwn2@cornell.edu
• Nelson, M., S. Krische, and R. Bloomfield. "Confidence and Investors' Reliance on Disciplined Trading Strategies." mwn2@cornell.edu

Emporia State

• 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." sheelyre@esumail.emporia.edu

Fairfield University

• 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." Pcaster@fair1.fairfield.edu

Georgia Institute of Technology

• Fedor, D. and R. Ramsay (University of Kentucky). "Investigating Multiple Responses to Corrective Feedback: A Field Study of the Audit Workpaper Review Process." rjrams2@pop.uky.edu
• Schneider, A., B. Church, and R. Ramsay (University of Kentucky). "Concurring Partner Review: Does Level of Involvement Affect Objectivity?" rjrams2@pop.uky.edu

Glasgow University

• Harris, E. and C. Emmanuel. "Managerial Judgment and Risk Assessment in Strategic Investment Decisions." www.gla.ac.uk/departments/accounting

Gothenburg University

• Jonsson, S. and A. Edstrom. "The Controller in Action-Participative Control Here and Now in Product Development Processes." sten.jonsson@gri.gu.se

LaSalle University

• Borkowski. S. and M. Welsh. "An Analysis of Statistical Power in Studies of Gender Issues in Accounting." borkowsk@lasalle.edu

Macquarie University - Sydney, Australia

• Patel, C., G. Harrison, and J. McKinnon. "Cultural Influences on Judgments of Professional Accountants in Relation to Auditor-Client Conflict Resolution." cpatel@efs.mq.edu.au

Manhattan College

• El-Sabbagh, A. "Lack of Objectivity and Independence or Heuristic Inputs in Audits of Earnings Reports." elsabba@manhattan.edu

Michigan State University

• Luft, J. and M. Shields. "Learning Lagged Profit Effects of Expenditures on Intangibles: The Effects of Accounting Classification on Judgment Performance." shields@msu.edu
• Luft, J. and M. Shields. "Mapping Management Accounting: Making Structural Models from Theory-based Empirical Research." shields@msu.edu

Millsaps College

• Beeler, J. and J. Hunton (University of South Florida). "Contingent Economic Rents: Insidious Threats to Auditor Independence." jhunton@coba.usf.edu

New York University

• Stewart, L. "Organizational Control and Physicians." louis.stewart@nyu.edu

North Carolina State University

• Jenkins, J. and K. Krawczyk. "Perceptions of the Relationship between Nonaudit Services and Auditor Independence." greg_jenkins@ncsu.edu
• Williams, P. "Accounting and the Moral Order: Justice, Accounting and Legitimate Moral Authority." paul_williams@ncsu.edu

Ohio University

• Esmond-Kiger, C. "An Experimental Study of the Interactive Effects of Reward Structure and Individual Ethics on Reporting Behavior." kiger@ohio.edu

Oklahoma State University

• 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." avicky@okstate.edu

The Open University Business School

• Dixon, K. "The Impact of Management Control Across a Hospital System." k.dixon@open.ac.uk O Tyrrall, D. "Fact and Meaning: Structure and Process. A Railway Model." d.e.tyrrall@open.ac.uk
• Tyrrall, D. "Managerialism Rampant or Railway Resistant?" d.e.tyrrall@open.ac.uk

Pennsylvania State University

• Dirsmith, M., T. Fogarty (Case Western Reserve University), P. Gupta (Lehigh University). "Institutional Pressures and Symbolic Displays in a GAO Context." eu3@psu.edu

St. Mary's University

• Shaub, M. and J. Lawrence (Nebraska-Lincoln). "Watchdogs or Lap Dogs? Categorizing Auditors in a Taxonomy of Professional Skepticism." mshaub@stmarytx.edu; jlawrence1@unl.edu

San Diego State University

• Chow, C., J. Deng (China), and J. Ho (California). "The Openness of Knowledge Sharing Within Organizations: A Cross-Cultural Investigation." jlho@uci.edu

Simon Fraser University

• Favere-Marchesi, M. and K. Pincus (University of Arkansas). "The Impact of Accountability on Auditors' Processing of Nondiagnostic Evidence." favere@sfu.cau

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 Decisions." avicky@okstate.edu
• Noga, T. and V. Arnold (Oklahoma State University). "Do Tax Decision Support Systems Affect the Accuracy of Tax Compliance Decisions?" avicky@okstate.edu
• Wilkinson, B., V. Arnold (Oklahoma State University), and S. Sutton (Oklahoma State University). "Revealing the Enculturation Strategies of the Big Five." avicky@okstate.edu

Tsinghua University - Beijing, P.R.C.

• Yu, Z. "Behavioral Accounting Fundamentals in China: A Basic Theoretical Framework." yuzb@em.tsinghua.edu.cn

Turku School of Economics and Business Administration

• Pihlanto, P. "The Role of Business Controller in the Light of the Enneagram Theory." pekka.pihlanto@tukkk.fi
• Pihlanto, P. "Understanding Behavior of the Decision Maker in an Accounting Context. A Theater Metaphor for Conscious Experience and The Holistic Individual Image." pekka.pihlanto@tukkk.fi

University of Alberta

• Gibbins, M. and K. Jamal . "Expertise Management by Public Accounting Firms." michael.gibbins@ualberta.ca

The University of Arizona

• Waller, W. and M. Zimbelman (Brigham Young University). "An Empirical Assessment of External Validity in Audit Judgment Research: The Case of the Dilution Effect." mark_zimbelman@byu.edu

University of California, Irvine

• Ho, J., L. Keller, and P. Keltyka (Akron). "Effects of Outcome and Probabilistic Ambiguity on Managerial Choices." jlho@uci.edu
• Ho, J., L. Keller, and P. Keltyka (Akron). "Managers' Variance Investigation Decisions: An Experimental Examination of Probabilistic and Outcome Ambiguity." jlho@uci.edu
• Ho, J. and S. Vera-Munoz (Notre Dame). "Causal Attributions for Performance Success and Failure and Managerial Goal-Incongruence: An Explanation Beyond Loss Aversion." vera-munoz.1@nd.edu

University of California, Los Angeles

• Hughes, P. and M. Sankar (University of Southern California) . "The Impact of Litigation Risk on Discretionary Disclosure." rosborn@marshall.usc.edu

University of Central Florida

• 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." charles.bailey@bus.ucf.edu

University of Essex

• Akinwande, O. and M. Sherer "Governance and Accountability Process in the U.K. Banks." afm@essex.ac.uk
• Assiri, S. and M. Sherer "Outsourcing the Internal Audit Function: An Empirical Evaluation of Benefits and Pitfalls." afm@essex.ac.uk
• Ma, C. "A No-Trade Theorem Under Knightian Uncertainty with General Preferences." afm@essex.ac.uk
• McSweeney, B. "Describing the Past Requires Imagining the Future." afm@essex.ac.uk
• McSweeney, B. "Knowing What Is 'To Be Established': The Fallacy of National Culture Identification." afm@essex.ac.uk
• Tsoukas, H. "Reading Organizations: Uncertainty, Complexity, Narrativity." afm@essex.ac.uk
• Tsoukas, H. "What Is a Good Theory? Arguments for a Discursive Organization Science." afm@essex.ac.uk
• Tsoukas, H. and E. Vladimirou. "On Organizational Knowledge and Its Management: An Ethnographic Investigation." afm@essex.ac.uk

University of Manchester

• Wickramasinghe, D. and T. Hopper. "Political Economy and Culture: Ownership, Modes of Production and Management Accounting Controls in a Factory in a Traditional Sinhalese Village." trevor.hopper@man.ac.uk

University of Melbourne

• Fraser, S. "An Empirical Investigation of the Determinants of Employee Self-Selection into Performance Evaluation Schemes: A Focus on Sales Budgets." s.fraser@ecomfac.unimelb.edu.au

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 Professionals." ealmer@miami.edu

University of Michigan - Flint

• 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 Performance." rjrams2@pop.uky.edu

University of Missouri-Columbia

• Mauldin, E. and L. Ruchala (University of Nebraska-Lincoln). "The Effects of Task Complexity and Performance Based Bonus Incentives on Decision Aid Reliance." mauldin@missouri.edu

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 Responsibilities." mark_zimbelman@byu.edu
• Magro, A. "Knowledge, Adaptivity, and Performance in Tax Research." amagro@ou.edu

University of South Carolina

• Harrell, A. and B. Tuttle. "The Impact of Aligning Control System Variables with Strategy on the Goal Priority Behavior of Manufacturing Managers." harrell@darla.badm.sc.edu

University of South Florida

• 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." avicky@okstate.edu

University of Southern California

• Biggs, S., T. Mock, R. Quick. "Das Prufungsurtell Bei Analytischen Prufungshandlungen." rosborn@marshall.usc.edu
• Chen, S., M. DeFond, and C. Park. "Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcements." rosborn@marshall.usc.edu
• DeFond, M., S. Matsunaga, and C. Park (2000) , S. Chen, M. DeFond, and C. Park (1999). "Unexpected Performance, Analysts' Forecast Errors and CEO Compensation." rosborn@marshall.usc.edu
• 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." rosborn@marshall.usc.edu
• DeFond, M. and K. Subramanyam. "Modified Audit Opinions, Litigation Risk and Discretionary Accruals." rosborn@marshall.usc.edu
• DeFond, M., T. Wong, S. Li. "The Impact of Improved Auditor Independence on Audit Market Concentration in China." rosborn@marshall.usc.edu
• 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." rosborn@marshall.usc.edu
• Hung, M. "Accounting Standards and Value Relevance of Financial Statements: An International Analysis." rosborn@marshall.usc.edu
• Hung, M. and R. Trezevant. "Ownership Structure, Insider Trading, and the Flow of Information in Accounting Earnings into Stock Prices: Evidence From Southeast Asia." rosborn@marshall.usc.edu
• Lu, J. and C. Swenson. "Effective Tax Rates, Implicit Taxes, and Firm Performance." rosborn@marshall.usc.edu
• Lu, J. and C. Swenson. "Tax Burdens Around the World: How Do U.S. Companies Stack Up Against Their International Competitors?" rosborn@marshall.usc.edu
• Merchant, K., W. Van der Stede, L. Zheng. "Disciplinary Constraints on the Advancement of Knowledge: The Case of Organizational Incentive Systems." rosborn@marshall.usc.edu
• Palmrose, Z.-V. and S. Scholz "Restated Financial Statements and Auditor Litigation." rosborn@marshall.usc.edu
• Sankar, M. "Earnings Management and the Informativeness of Earnings." rosborn@marshall.usc.edu
• Srivastava, R. and T. Mock. "Belief Functions in Accounting Behavioral Research." rosborn@marshall.usc.edu
• Srivastava, R., T. Mock, and A. Wright. "A General Framework for Casual Reasoning of Multiple Hypotheses." rosborn@marshall.usc.edu
• Subramanyam, K. and M. Venkatachalam. "Why Is Book Value Relevant for Equity Valuation? Assets-in-Place vs. Past Earnings." rosborn@marshall.usc.edu
• 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 Strategy." rosborn@marshall.usc.edu

The University of Texas at Austin

• Hodder, L., L. Koonce, and M. McAnally. "SEC Market Risk Disclosures: Implications for Judgment and Decision Making." lisakoonce@mail.utexas.edu
• Koonce, L., M. McAnally, and M. Mercer. "How Do Investors Judge the Risk of Financial and Derivative Instruments?" lisakoonce@mail.utexas.edu

University of Tulsa

• Bradley, W. "Determinants of Expertise: Reasoning Abilities and Performance in Ill-Structured Business Valuation Tasks." wray-bradley@utulsa.edu

University of Western Australia

• Brown, P. and A. Tarca. "Politics, Processes and the Future of Australian Accounting Standards." www.af.ecel.uwa.edu.au/accfin/
• Halliwell, J., R. Heaney, and J. Sawicki. "Size and B/M Effects in Australian Share Markets a Cross-sectional Study of Expected Stock Returns." www.af.ecel.uwa.edu.au/accfin/
• Lloyd, P. "Modeling of Audit Risk Assessments: Exploration of an Alternative to the Use of Knowledge Based Systems." www.af.ecel.uwa.edu.au/accfin/
• Sawicki, J. and F. Ong. "Evaluating Managed Fund Performance Using Conditional Measures: Australian Evidence." www.af.ecel.uwa.edu.au/accfin/

University of West Indies, Trinidad and Tobago

• Bowrin, A. and J. King. "Time Pressure, Task Complexity and Audit Effectiveness." arbowrin@tstt.net.tt

University of Wisconsin

• Davis, J., G. Hecht (Illinois), and J. Perkins (Illinois). "Social Behaviors, Enforcement and Compliance Dynamics." jdavis@bus.wisc.edu

Washington University

• Kadous, K. and A. Magro (Oklahoma). "The Effects of Practice Risk on Tax Professional's Judgments and Recommendations." amagro@ou.edu