The ABO Reporter

1999 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 e-mail if you see any errors in the working papers, and I will get them corrected.


  • Houston, R., M. Peters (Maryland), and J. Pratt (Indiana). "Further Evidence on Risk Premiums in Audit Fees".

Arizona State

  • Kaplan, S. and S. Whitecotton. "An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment".
  • Kaplan, S. and S. Whitecotton. "Effects of Uncertainty and Source Credibility on Escalation of Commitment".
  • Kaplan, S., H. Reneau, and S. Whitecotton. "The Effects of Predictive Ability Information, Locus of Control, and Decision Maker Involvement on Decision Aid Reliance".

Baruch College-City University of New York

  • Tinker, T. "For Criticism: Rational Dialectics and the Critical Renewal of Professional, Foucauldian, Ethnographic and Epistemic Studies".
  • Tinker, T. "Like Lambs to the Slaughter: How the Accounting Establishment Fails its Students Without Exams".
  • Tinker, T. "From Boy Scouts to Good Soldiers: The Poverty of Ethical Liberalism in Accounting".

Bentley College

  • Abdolmohammade, M. and C. Usoff. "The Assessment of Task Structure, Knowledge Base, and Decision Aids for a Comprehensive Inventory of Audit Tasks".
  • Abdolmohammade, M., W. Read, and P. Scarborough (Brock University). "Cognitive Style and Gender as Explanatory Variables for Auditors? Differential Moral Reasoning?"
  • Abdolmohammade, M., D. Searfoss (University of Utah), and J. Shanteau (Kansas State University). "A Framework for Analysis of Characteristics of Audit Experts".
  • Abdolmohammade, M., J. Thibodeau, and C. Usoff. "Expert Characteristics: Does Industry Specialization Matter?"
  • Owhoso, V. and L. Ponemon (Pricewaterhouse Coopers LLP). "Sensitivity to Ethical Player Information When Framing Fraud Risk Judgments"
  • Owhoso, V., W.F. Messier, Jr. (Georgia State University), and J.G. Lynch, Jr. (Georgia State University). "Risk Reduction and the Audit Review Process: The Interaction of Review Hierarchy, Team Processing, and Industry Specialization".

Bodo Graduate School of Business, Bodo University - Norway

Boston University

  • Cohen, J. and D. Hanno. "Auditor's Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments".
  • Cohen, J., G. Krishnamoorthy, and A. Wright. "An Examination of Corporate Governance on the Audit Process; Form Versus Substance".
  • Cohen, J., G. Krishnamoorthy, and A. Wright. "Corporate Governance and the Audit Process; Beyond the Audit Committee".
  • Cohen, J., L. Pant (Suffolk University), and D. Sharp (Western Ontario). "An Examination of Consequences of the Selection-Socialization Process: Differences in Ethical Decision-making Between Canadian Business Students and Accounting Professionals".
  • Cohen, J., and L. Single. "An Examination of the Perceived Impact of Flexible Work Arrangements on Professional Opportunities in Public Accounting".

Catholic University of Milan (Italy)

Clemson University

  • Guffey, D. and M. McCartney (Saginaw Valley State University). "The Ethics Construct: A Multimensional Analysis in an Academic setting".

Florida Atlantic University

  • Hooks, K. and J. Higgs. "A Survey-based Case Study of Work Pattern Behavior in Professional Services Firms: Theory, Evidence, and Future Challenges".

Georgia State University

  • Jones, D. and D. Brown (Portland State University). "Decision Strategies in the Presence of a Decision Aid and Non-modeled Cues".
  • Jones, D., D. Brown (Portland State University), and P. Wheeler (University of South Florida). "The Effect of Justification in the Presence of a Decision Aid".

Groupe ESSEC (Paris, France)

  • Bourguignon, A. "Images of Performance: Accounting Is Not Enough". "The Perception of Performance Evaluation Criteria: Styles of Perception".
    "Benchmarking: From Intentions to Perceptions".

Hong Kong

  • Frederickson, J., S. Peffer (Kentucky), and J. Pratt (Indiana). "Determinants of Decision Aid Usage: Performance Evaluation and Feedback".


  • Hodge, F., P Hopkins, and J. Pratt. "Mandatory Versus Discretionary Classification and Reporting Reputation: the Case of Hybrid Securities".

Louisiana State University

  • Apostolou, B., J. Hassell (Indiana-Indianapolis), and S. Webber (Northern Illinois). "The Relative Importance of SAS No. 82 Management Fraud Risk Factors".

McGill University

  • Craighead, J. "An Investigation of the Impact of Disclosures About Changes in Corporate Strategy on the Adverse Selection Component of Bid-Ask Spreads".

Michigan State University

  • Luft, J., and M. Shields. "Accounting Classification and Financial Performance Measurement of Intangibles: Cognitive Causes of Managerial Myopia".
  • Luft, J., and M. Shields. "Effects of the Precision of Cost Measures on Managerial Performance-Evaluation Judgments".
  • Luft, J., and M. Shields. "Linking Expenditures to Long-Term Profits: The Impact of Nonfinancial Performance Measures and Statistical Models".

Monterey Institute of International Studies

  • Favere, M. and K. Pincus (University of Arkansas). "The Impact of Accountability on Auditors' Processing of Nondiagnostic Evidence".

North Carolina State University

Northeastern University

  • Barrick, J. "The Joint Effects of Ability and Experience on Tax Professionals' Information Search Performance".
  • Bedard, J., T. Mock (University of Southern California), and A. Wright (Boston College). "Evidential Planning in Auditing".

Norwegian School of Economics and Business Administration, Bergen, Norway


  • Lipe, Marlys and S. Salterio (Waterloo). "The Balanced Scorecard: Judgement Effects of Information Organization and Diversity".

Penn State

  • Barron, O., J. Pratt (Indiana), and J. Stice (BYU). "Misstatement Direction, Litigation Risk, and Planned Audit Investment". j

Suffolk University

  • Pant, L. "The Growing Role of Organizational Control: Does Organization Learning Empower or Subjugate Workers".
  • Pant, L. "Archetypes and Leverage Points: Systems Thinking About Management Accounting Control".
  • Pant, L., and K. Yuthas (Portland State University). "Competitive Control: Using the Management Control Systems to Promote Competitive Advantage".
  • Pant, L. "What Makes Us Be Good? Towards a Framework Explaining Individual Ethical Behavior in Organizations".
  • Shields, J., and M. Shields (Michigan State University). "Revenue Drivers and Revenue Management: A New Opportunity for Management Accounting".

Texas Tech University

  • Arnold, V., and S. Sutton. "A Neo-Weberian Perspective on Assurance Services: An Analysis of Information Systems Assurance".
  • Arnold, V., P. Collier (Defense Science and Technology Organisation Australia), S. Leech (University of Tasmania, Australia), and S.Sutton. "The Effect of Experience and Complexity on Order and Recency Bias in Decision Making by Professional Accountants".
  • Arnold, V., P. Collier (Defense Science and Technology Organisation Australia), S. Leech (University of Tasmania, Australia), and S.Sutton. "The Impact of Intelligent Decision Aids on Experienced and Novice Decision Makers' Judgments".
  • Arnold, V., P. Collier (Defense Science and Technology Organisation Australia), S. Leech (University of Tasmania, Australia), and S.Sutton . "The Impact of Political Pressure on Novice Decision Makers: Are Auditors Qualified to Make Going Concern Judgments?"
  • Sutton, S., V. Arnold, and J. Hunton (University of South Florida). "The Death and Dying of Originality in the Workplace: A Critical View of Enterprise Resource Planning Systems' Impact on Workers and the Work Environment."

Turku School of Economics and Business Administration

University of Alberta

  • Gendron, Y. "Audit Decision-making in the Midst of Contrasting Logics of Action: An Investigation of the Role Played by the Organization".
  • Gendron, Y. "The Difficult Client-acceptance Decision in Canadian Audit Firms. A Field Investigation".
  • Jamal, K., and H. Tan (Nanyang Technological University). "Predicting the Preferences of Other Auditors".

University of Arkansas at Little Rock

  • Arnold, T., V. Arnold (Texas Tech University), and S. Sutton (Texas Tech University). "Deontological Foundations for Assessing the Ethical Implications Surrounding Knowledge Management in Professional Firms".

University of Calgary

  • Beaulieu, P. and A. Rosman (University of Connecticut). "Source Credibility, Accounting Information and Commercial Loan Decisions".

University of California, Irvine

Ho, J., and S. Vera-Munoz. "Causal Attributions for Performance Success and Failure and Managerial Goal-Incongruence: An Explanation Beyond Loss Aversion".

Wright, W., J. Niramol, and J. Todd (California State University at Long Beach) "Auditors' Judgments During Audit Planning: A Comprehensive Model of Information Use and Causal Reasoning."

University of California, Los Angeles

  • Hughes, P. and M. Sankar (University of Southern California). "An Economic Analysis of Corporate Disclosure Under Rule 10b-5".

University of Connecticut

  • Rosman, A., M. Lubatkin, and G. Marchant (University of Melbourne). "Paradox Lost: the Role of Task Structure in Determining Rigid and Adaptive Information Acquisition Behavior".

University of Glasgow, U.K.

University of Illinois

  • Tucker, R., E. Matsumura (Wisconsin), and K. Subramanyam (U. Southern California). "Going Concern Judgments: The Effect of the Self-fulfilling Prophecy and Forecast Accuracy".

University of Kansas

  • Srivastava, R., A. Wright (Boston College), and T. Mock (University of Southern California). "Multiple Hypothesis Evaluation in Accounting: A Normative Framework".

University of Memphis

University of Miami

  • Almer, E., J. Higgs (Florida Atlantic), and K. Hooks (Florida Atlantic). "An Examination of the Employment Contract of Public Accounting Firm Employees: The Application of Agency Theory to Professionals".
  • Almer, E. and S. Kaplan (Arizona State University). "The Effects of Flexible Work Arrangements on Behavioral Job Outcomes, Burnout and Stress".

University of Michigan - Flint

  • Miller, C., D. Fedor (Georgia Institute of Technology), and R. Ramsay, (University of Kentucky). "Effects of Verbal Discussion in Audit Workpaper Review on Staff Auditor's Motivation and Performance".

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

  • Lowe, J., P. Reckers (Arizona State University), and S. Whitecotton (Arizona State University). "The Influence of Decision Aid Utilization on Jurors' Attribution of Responsibility and Damage Assessments: Implications For Auditor Legal Liability".

University of New South Wales

  • Chua, W., C. Hooper, and B. Mak. "Fairness and the Interdivisional Allocation of Cost and Benefit - An Experimental Study"

University of Notre Dame

  • Callahan, C., E. Gabriel, and S. Vera-Munoz. "Managers' Choice of Accuracy in Product Cost Reports: An Economics and Behavioral Approach".
  • Vera-Munoz, S., and W. Kinney, Jr. (University of Texas at Austin). "Assuring Information Relevance: the Effects of Management Accounting Experience and Problem Information Content".

University of the Philippines

  • Acuna, J. and L. Valcarcel. "Value Orientations, Work Opinions and Job Satisfactions Among Students and Professional Accountants".

University of Saskatchewan

  • Phillips, F. "Biased Justification Tactics in Students' Ill-Structured Problem Solving and the Moderating Effects of Accountability".

University of South Carolina - Aiken

  • Harrison, D. "Decision Usefulness of Activity-Based Costing: Presentation & Framing Bias Influences (A Business Optimization Simulation)".

University of South Florida

  • Hunton, J., V. Arnold (Texas Tech University), and D. Gibson (Texas Woman's University). "User Participation: A Catalyst for Group Cohesion and Perceived Respect".

University of Southern California -Leventhal School of Accounting

  • Ackert, L., B. Church, and M. Sankar. "Voluntary Disclosure Under Imperfect Competition Experimental Evidence".
  • Bonner, S. and G. Sprinkle. "Propositions About the Effects of Performance-Contingent Monetary Incentives on Task Performance."
  • Bonner, S., S. Young, and R. Hastie. "Financial Incentives and Performance in Laboratory Tasks: The Effects of Task Type and Incentive Scheme Type".
  • Bonner, S., R. Hastie , S. Young, J. Jesford, and D. Gigone. "The Role of Skill in Moderating the Effects of Monetary Incentives on Performance".
  • DeFond, M. and C. Park. "The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises".
  • DeFond, M., T. Wong, and S. Li. "The Impact of Improved Auditor Independence on Audit Market Concentration in China".
  • Mock, T., R. Srivastava, and H. Lu. "The Framing and Evaluation of Multiple Hypotheses in Auditing".
  • Sankar, M. "Impact of Alternative Forms of Earnings Management on the Returns Earnings Relationship".
  • Sankar, M., K. Subramanyam. "Reporting Discretion and Private Information Communication Through Earnings".
  • Van der Stede, W. "The Components of Tight Budgetary Control: An Empirical Validation".
  • Van der Stede, W. "The Relationship Between Two Consequences of Budgetary Controls: Budgetary Slack Creation and Managerial Short-term Orientation".

University of Texas at Austin

University of Warwick

  • Hoskin, K., R. Macve (LSE), and J. Stone.(King's College, London). "Business and Military Strategy in the Mid-Nineteenth Century USA: The Emergence of a Modern Discourse".
  • Klumpes, P. and R. Walker (University of New South Wales). "Disclosure Effectiveness: Evidence From the Field".

University of Western Ontario

  • Mavrinac, S. "Market Development and the Matthew Effect: An Exploratory Investigation of Seasoning in IPO Markets".

University of Wisconsin - Eau Claire

  • Becker, D'Arcy. "Self Efficacy and Student Accounting Grades".
  • Becker, D'Arcy, and S. Haugen. "The Impact of Classroom Assessment Techniques on Student Intrinsic Motivation".

Washington State University

  • Krumwiede, K., T. Eaton (Marquette University), and M. Swain (Brigham Young University). "The Effects of Controllability, Outcomes, and Strategic Linkages on Performance Evaluations in a Balanced Scorecard Framework: An Experimental Approach".

Western Carolina University

  • Swanger, S., and E. Chewning (University of South Carolina). "The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence, Financial Statement Reliability and Investment Desirability".

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