The ABO Reporter

2002 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 responses are very much appreciated! Please contact me by email if you see any errors in the working papers, and I will get them corrected.

Boston College

  • Cohen, J., S. Asare (University of Florida), and G. Trompeter (Boston College). "The Effect of Management Integrity and Non-Audit Services on Client Acceptance and Staffing Decisions."
  • Cohen, J., A. Wright, and G. Krishnamoorthy (Northeastern University). "Audit Committee Effectiveness and Financial Reporting Quality."
  • Cohen, J., A. Wright, and G. Krishnamoorthy (Northeastern University). "Corporate Governance and the Audit Process."

Carleton University

Fairleigh Dickinson University

  • Kleinman, G., D. Palmon (Rutgers University), and P. Lee (Pace University). "The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor-Client Teams."

Fordham University

  • Tucker, R., E. Matsumura (University of Wisconsin-Madison), and K. Subramanyam (University of Southern California). "Going-Concern Judgments and Opinion Shopping Behavior: The Effect of Forecast Accuracy and the Self-Fulfilling Prophecy."
  • Tucker, R., E. Matsumura (University of Wisconsin-Madison), and K. Subramanyam (University of Southern California). "Going-Concern Judgments: The Effect of the Self-Fulfilling Prophecy and Forecast Accuracy".

Georgia State University

Marist College

  • Tully, G., M. Gagne, and J. Hollister. "The Judgmental Effects of Balanced Scorecard Performance Measures: Evidence of Contingencies."

Middlesex University, UK

  • Abou-Seada, M. and M. Abdel-Kader(University of Essex, U.K.). "Belief Revision vs Open Mind in Auditors' Evaluation of Evidence."

Open University Business School

  • Tyrrall, D. and D. Parker (Aston University Business School). "The Privatisation of British Rail: A Study in Organisational Morphogenesis."

Saint Mary's University

  • Shaub, M. "Trust as a Threat to Independence: Emotional Trust, Auditor-Client Interdependence, and Their Impact on Professional Skepticism."

State University of West Georgia

  • Cluskey, Jr., G., B. Goitein (Bradley University), and C. Ehlen (University of Southern Indiana). "Development of a Short Form for Holland's Self-Directed Search in Accounting Research."

Texas Tech University

  • Jones, D. and P. Wheeler (University of South Florida), and N. Saleem (University of Houston-Clear Lake). "Adapting a Decision Aid's Advice for Nonmodeled Cue Information: the Impact of Information Display."

The University of Alabama

  • Dezoort, T., D. Hermanson (Kennesaw State University), and R. Houston. "Audit Committee Member Support for Proposed Adjustments: Effects of Financial Report Timing, Proximity to Earnings Target, and Eternal Auditor Consistency."
  • Dezoort, T., D. Hermanson (Kennesaw State University), and R. Houston. "Audit Committee Support for Auditors: The Effects of Materiality Justification and Accounting Precision."

University of Delaware

  • Fuller, L., M. Taylor (University of Nebraska), and B. Tuttle (University of South Carolina). "The Effects of Financial Statement Fraud Risk, Business Risk and Engagement Profitability on Audit Planning and Audit Fees."

University of Georgia

  • Bamber, E. and V. Iyer (University of North Carolina at Greensboro). "A Study of Big 5 Auditors' Professional and Organizational Identification, Antecedents and Outcomes."

University of Kentucky

  • Stone, D. and P. Beck (University of Illinois). "An Action Research Analysis of Small Client Audit Proposals and Auditor Choice."
  • Stone, D. and S. Warsono. "Does Accounting Account for Knowledge?"

University of Limerick, Ireland

  • O'Donnell, D., N. Bontis, P. O'Regan, T. Kennedy, P. Cleary, and A. Hannigan. "CFOs: e-Business Architects or Commodified Foot-Soldiers?"
  • O'Donnell, D., P. O'Regan, B. Coates, T. Kennedy, B. Keary, and G. Berkery. "Human Interaction: The Critical Source of Value in Intellectual Capital Creation."

University of Massachusetts Dartmouth

  • Baker, C. "Crime, Fraud and Deceit on the Internet: Is There Hyperreality in Cyberspace?"
  • Baker, C. "Theoretical Approaches to Management Information and Control Systems Research."

University of Minnesota

  • Shapiro, B. and C. Baker (University of Massachusetts Dartmouth). "Information Technology and The Social Construction of Information Privacy."

University of Nebraska

  • Burton, F. and B. Tuttle (University of South Carolina). "Market Behavior Under Information Overload Conditions: Evidence from the Laboratory."

University of Nevada Las Vegas

  • Frank, K. and D. Lowe. "An Examination of Alternative Work Arrangements on Perception of Performance and Career Success in Private Accounting Practice."
  • Lowe, D. and P. Reckers (Arizona State University). "A Preliminary Framework in Examining the Influence of Outcome Information on Evaluations of Auditor Decisions."

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."

University of South Florida

  • Wheeler, P. and D. Jones (Texas Tech University). "Decision Support for Predictive Judgments Using Financial Ratios: Cue Combination and Best-Matched Cases."
  • Wheeler, P. and D. Jones (Texas Tech University). "User-Choice between Multiple Decision Aid Features in a Decision Support System and Its Effects on Decision Behavior and Judgment Quality."

University of Southern California

  • Lu, J. and C. Swenson. "Tax Rates, Implicit Taxes, and Firm Performance."
  • Subramanyam, K. and M. Venkatachalam. "Why Is Book Value Relevant for Equity Valuation? Assets-in Earnings."
  • Trezevant, R., D. Dhaliwal, and J. Sneed. "Factors Associated with the Choice to Use Before-tax or After as the Contracting Variable in Annual Bonus Plans."

The University of Texas at Austin

  • Koonce, L., M. McAnally, and M. Mercer (Emory University). "How Do Investors Judge the Risk of Derivatives and Non-Derivative Financial Items?"

University of Wisconsin-Madison

  • Matsumara, E., S. Yoo (Hong Kong University Science and Technology), and R. Tucker (University of Wisconsin; Fordham University). "Managing Auditor Litigation Risk by Screening Clients and Forming a Strategy as a Litigator."

University of Wisconsin-Milwaukee

  • Kren, L. "Effects of Uncertainty, Participation, and Control System Monitoring on the Propensity to Create Budget Slack and Actual Budget Slack Created."

Virginia Commonwealth University

  • Wier, B., D. Stone (University of Kentucky), and J. Hunton (University of South Florida). "Promotion & Performance Evaluation of Managerial Accountants."

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