Winter 1998 Contents

Calls for Papers:

Tables of Contents:

Paper Submissions

Papers Accepted for Presentation

Panels and Other Organized Paper Sessions

1997 BRIA Supplement

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ATTENTION BEHAVIORAL RESEARCHERS!   University of Southern California Maastricht University Nanyang Technological University and University of New South Wales Present: THE 1998 INTERNATIONAL SYMPOSIUM ON AUDIT RESEARCH June 25–26, 1998 Hosted by School of Accounting University of New South Wales Sydney 2052 Australia Return to the Table of Contents


By JOHN T. RIGSBY, School of Accountancy Mississippi State University

Arizona State University

Boston College

Brigham Young University

College of William and Mary

East Carolina University

Monmouth University

Simon Fraser University

Suffolk University

University of Alberta

University of Baltimore

University of Central Florida

University of Colorado at Denver

University of Essex

University of Illinois at Chicago

University of Illinois at Urbana–Champaign

University of New South Wales

University of South Carolina

University of South Florida

University of Texas at Austin

University of Texas at El Paso

University of Washington

University of Wisconsin

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Nominations are being accepted for the Outstanding Behavioral Research Award until March 31, 1998.

Please forward nominations to Professor Don Finn, member of the Outstanding Behavioral Research Award Committee, at the address below or email the nomination to

Award criteria include:

  1. Relevance to behavioral accounting research (includes the results of systematic scholarly inquiries into the broad field of accounting);
  2. Notable contributions to behavioral accounting research and knowledge; and
  3. Impact or potential impact on other research in the field of accounting.

Professor Don Finn
Area of Accounting
College of Business Administration
Texas Tech University
Lubbock, TX 79409-2101

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Many times some of the best behavioral papers seem to find their way into other sections of our programs, such as auditing, managerial or gender issues. I'm not sure why this happens. Perhaps it is attributable to the rather vague notion a lot of our colleagues have about "behavioral" accounting research, perhaps there is a perception about the likelihood of acceptance, or perhaps the issue is more procedural in nature. Regardless, it seems appropriate to remind the Regional Coordinators and our membership in general of one important thing—make sure to check the ABO section box on the paper submission form. If a co-author is submitting the paper, please remind them to check the ABO box. If you know of someone who is submitting a manuscript of a behavioral "flavor," suggest that they check that box as well. Finally, if you know the person coordinating the manuscript review process for your region, suggest that they do two things: (1) list the sections alphabetically on the submission form (that puts us first); and (2) be looking for papers that could be routed to our section. This is particularly important this year because of the manuscript competition the ABO Section is sponsoring.  

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If you have working papers in the behavioral area that you would like to share with fellow ABO Section members, then email (or mail!) information regarding (1) the authors, (2) their schools and (3) the title of the working paper to me. You do not have to send a copy of the paper to me. Interested parties will contact the authors to get a copy of the paper.

To illustrate:
Cohen, Jeffrey R. and G. Trompeter, Boston College.
Audit Practice Development in an Environment with Multiple Accountabilities.

I really do appreciate the response of researchers around the world to requests for their working papers, and would like to express my appreciation for your cooperation! Please send your working papers to:

John T. Rigsby
Drawer EF
Mississippi State, MS 39762


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The IJAQM is a refereed journal intended to bridge the gap between academic researchers and practitioners by publishing relevant and readable articles to both audiences. The journal is a forum for debate, position papers and interpretations of new developments. Timely reviews will be provided, normally within eight weeks. The author must state in the submission letter that the work is not submitted or published elsewhere. Four copies of the manuscript and four abstracts along with a $45.00 nonrefundable submission fee payable to International Journal of Applied Quality Management (IJAQM) should be sent to:

Dr. Philip H. Siegel
School of Professional Accountancy
College of Management
Long Island University—C.W. Post
Brookville, NY 11548-0570  

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Please remember the ABO manuscript competition for papers submitted to Regional Conferences. ABO regional coordinators will name the best behavioral papers presented at each regional meeting. The author(s) of these papers will receive an award and recognition in the newsletter. Each of these papers will then be considered for the most outstanding ABO regional research award. The winner of this award will be announced and recognized at the AAA Annual Meeting, as well in the newsletter.

For more information, contact your regional ABO coordinator or Gene Johnson at (318) 257-3984 or Remember, you must submit the paper as a behavioral paper to be eligible!!!  

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Advances in Accounting Behavioral Research (AABR) publishes articles encompassing all areas of accounting that incorporate theory from and contribute new knowledge and understanding to the fields of applied psychology, sociology, management science and economics. The journal is primarily devoted to original empirical investigations; however, critical review papers, theoretical analyses, and methodological contributions are welcome. The journal especially welcomes manuscripts that integrate accounting issues with organizational behavior, human judgement/decision making and cognitive psychology.

Manuscripts are accepted for review with the understanding that the same work has not been previously published, that it is not under consideration for publication elsewhere, and that its submission for publication has been approved by all of the authors. Articles published in AABR represent the opinions of the author(s) and should not be construed to reflect the opinions of the editor, associate editors or publisher.

Manuscripts should be double-spaced, formatted with one inch margins all around, typeset using a 12-point proportional font (such as Times Roman), and printed on one side of high quality white paper. Authors are requested to follow the instructions provided by the Publication Manual of the American Psychological Association, 4th ed., 1994 (see the Journal of Applied Psychology for formatting examples).

Four copies of the manuscript should be submitted, along with four copies of any experimental materials or survey instruments. The first page of the manuscript should contain the article title, names and affiliations of all authors, and complete mailing address, email address, and telephone number of the corresponding author. The second page should contain the article title and an abstract. Pages should be consecutively numbered, beginning with the abstract page. Manuscripts will be reviewed by an associate editor and two blind reviewers.

Please send submissions and a $25.00 processing fee (make checks payable to AABR/USF) to the following address:
James E. Hunton, Editor
Advances in Accounting Behavioral Research
School of Accountancy
College of Business Administration
University of South Florida
4202 East Fowler Avenue, BSN 3403Tampa, FL 33620-5500

AABR intends to provide the accounting research community with a high quality publication outlet for the growing body of accounting behavioral research. The editor and associate editors of Advances in Accounting Behavioral Research look forward to receiving your manuscripts.  

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NEW ORLEANS, LA. 1998 AAA ANNUAL MEETING August 16-19, 1998 Advance Meeting Announcement

Call for ABO Paper Submissions and Reviewers

The ABO Section solicits both paper submissions and volunteers to be reviewers for the 1998 AAA Annual Meeting. All areas of behavioral accounting research are of interest to the section and we strongly urge you to submit your quality behavioral papers to the ABO segment of the program. The number of paper sessions the section will be allocated at the New Orleans meeting is entirely dependent on the number of submissions we receive. The more papers submitted to the ABO Section, the more ABO paper sessions that will appear in the 1998 program.

The submission form and guidelines will appear in the next Accounting Education News. Please follow the guidelines carefully—not forgetting to include the cover form, submission fee and sufficient copies of the manuscript. All papers should be sent in time to be received by the submission deadline. Papers should be submitted to the ABO Section liaison to the 1998 AAA Annual Meeting:

Professor Les Kren
School of Business
University of Wisconsin–Milwaukee
Milwaukee, WI 53201
Phone: (414) 229-6075

If you are interested in being a reviewer, please call, write or e-mail your name, address and area of research specialization.  

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What is This Thing Called Quality?
    Surendra P. Agrawal
A Neutral Network Approach to Mentoring the Quality of Production Processes
    James H. Hamburg, David E. Booth, and G. Jay WeinrothMaking New Wine: Management Accounting Systems
    Monte R. Swain and Eric L. DerraCreating Value for the Consumer at Barrett Bank! A Qualitative Study
    David PaperSimulation Analysis of Vision Inspection Using the Fault Tolerance Principle
    Ling Ling Par and Rick Niswarger
A Critical Analyses of Total Quality Management

    Satish Menra, Joyce M. Hoffman, and Danilo Serias  

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Invited Review
Comparing and Contrasting Two New Resources for the Behavioral Accounting Researcher
    Jacob G. Birnberg, Vicky B. Hoffman and Donald V. Moser

Main Articles
Critical Analysis and Recommendations Regarding the Role of Perceived Environmental Uncertainty (PEU) in Behavioral Accounting Research
    Walter G. Tymon, Jr., David E. Stout and Karyll N. Shaw

An Examination of Potential Gender-Based Differences in Audit Managers’ Performance Evaluation Judgments
    Eric N. Johnson, Steven E. Kaplan and Philip M. J. Reckers

The Use of Outcome Feedback and Task Property Information By Subjects With Accounting Domain Knowledge to Predict Financial Distress
    Brad Tuttle and Morris Stocks

The Existence of Multiple Measures of Organizational Commitment and Experience-Related Differences in a Public Accounting Setting
    Alice A. Ketchand and Jerry R. Strawser

An Examination of the Validity of a New Measure of Moral Judgment
    John T. Sweeney and Dann G. Fisher

An Examination of Factors influencing Financial Reporting Decisions of Small Business Owner-Managers
    Peggy A. Hite

Going Concern Judgments: An Economic Perspective
    Robert R. Tucker and Ella Mae Matsumura

Instructions to Authors  

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James Guthrie and Lee Parker
Abstracts and keywords 2
Editorial 4
The editorial gatekeepers of the accounting academy 
Tom Lee
Purchasing power and polarized professionalism 
in British medicine 
Sue Llewellyn
Professional rivalry and changing 
management control approaches in UK clearing banks 
Willie Seal and Liz Croft
Regulatory arbitrage through financial innovation 
Atul K. Shah
Methodological themes
Critical appraisal of the cloze procedure’s 
use in the accounting domain 
Michael John Jones
Literature and insights 
Steve Evans
Book reviews 134 
Ad hoc manuscript referees 1996 139
Accounting History 141
Critical Perspectives on Accounting Journal 142

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James Guthrie and Lee Parker
Abstracts and keywords 146
The direction of green accounting policy: 
Critical reflections 
Sonja Gallhofer and Jim Haslam
The interactive effect of budget emphasis, 
participation and task difficulty on managerial 
performance: A cross-cultural study 
Chong M. Lau, Liang C. Low and Ian R.C. Eggleton
From balance sheet to income statement: 
A study of a transition in accounting thought in 
the USA, 1926–1936 
Dale Buckmaster and Scott Jones
Methodological themes 
  Back to the drawing board: Revisiting grounded 
  theory and the everyday accountant’s 
  and manager’s reality 
  Lee D. Parker and Bet H. Roffey
Literature and insights 
Tom Shapcott
Book review 255
Calls for papers 259

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