The ABO Reporter


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!


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

Houston, Richard, M. Peters (Maryland), and J. Pratt (Indiana). The Audit Risk Model, Business Risk, and Audit Planning Decisions.

Arizona State University

Kaplan, Steve, and S. Whitecotton. An Examination of Auditors’ Reporting Intentions When Another Auditor is Offered Client Employment.

Kaplan, Steve, H. Reneau, and S. Whitecotton. The Effects of Predictive Ability Information, Locus of Control, and Decision Maker Involvement on Decision Aid Reliance.

Whitecotton, Stacey, E. Sanders, (University of Texas at San Antonio), and K. Norris, (University of Tennessee). Improving Predictive Accuracy with a Combination of Human Intuition and Mechanical Decision Aids.

Arkansas State University

Dearman, David, and M. Shields (Michigan State University). Managers’ Cost Experience, Cost Knowledge, and Cost-Based Judgment Performance.

Baruch College, CUNY

Tinker, Tony. The Hegelian Logic of Critical Research: Understanding Professor Yoshinori Shiozawa.

Tinker, Tony. Was Mickey Mouse a Marxist.

Tinker, Tony, and A. Koutsoumadi . The Accounting Workplace: A Joyless Future.

Boston College

Cohen, Jeff, A. Wright, and G. Krishnamoorthy. The Integration of Financial and Nonfinancial Trends in Analytical Review.

Krishnaboorthy, Ganesh, T.J. Mock (USC Leventhal School), and M.T. Washington (Governor’s State University). A Comparative Evaluation of Belief Revision Models in Auditing.

Brigham Young University

Prawitt, Douglas F., W. L. Felix, Jr. (University of Arizona), and B.C. Spilker (Brigham Young University). The Effects of Structure and Environment on Human Resource Allocation in Auditing.

Spilker, Brian, and B. Cloyd (University of Texas-Austin). The Effect of Supervisory Direction on Confirmation Bias in Tax Research Tasks.

Spilker, Brian, R. Worsham, and D. Prawitt. Tax Professionals’ Interpretations of Ambiguity in Planning and Compliance Contexts.

Bucknell University

Samuel, Sajay, M. Dirsmith (Penn State), B. McElroy (Berry College). Monetizing Medicine: From the Physical to the Fiscal Body.

Basu, Onker, M. Dirsmith (Penn State), and P. Gupta (Lehigh). The Coupling of the Symbolic and the Technical in an Institutionalized Context: The Negotiated Order of the GAO’s Audit Reporting Process.

California - Irvine

Ho, Joanna L., and S. C. Vera-Munoz (Notre Dame). Information Asymmetry and Division Performance Framing on Managers’ Goal-Incongruent Investment Decisions.

Ho, Joanna L., and S. C. Vera-Munoz (Notre Dame). The Effects of Loss Aversion and Attribution on Managers’ Goal-Incongruent Investment Decisions With Private Information.

Ho, Joanna L., and W. F. Wright. Does Experience Affect Auditors’ Information Search Strategies?

Ho, Joanna L., P. Keltyka, and L. R. Keller. Effects of Probabilistic and Outcome Ambiguity on Managerial Choices.

California State - San Marcos

Chang, C. Janie, and J. L. Ho (California - Irvine). Judgments and Decisions in Resource Allocation: The Role of Experience and Contextual Information.

Chang, C. Janie, J. L. Ho (California - Irvine), and A. Wu (Nat Chengchi). The Effect of National Culture and Contextual Information on Managers’ Resource Allocation Decisions.

Edith Cowan University

Chung, Janne. Analyzing MAS Investigation Decisions: Rater Age, Ratee Gender and Outcomes.

Griffith University, Australia

Hoque, Z., and H. Falk (Rutgers University, Camden). Industry Characteristics and Control Systems Design: An Exploratory Note.

Hoque, Z., and T. Hopper (University of Manchester). Triangulation Approaches to Accounting Research.

James, W., and Z. Hoque. Strategy Choice, Industry Characteristics and the Choice of Balanced Scorecard Perspectives: An Exploratory Study.

Hong Kong

Frederickson, James, S. Peffer (Kentucky), and J. Pratt (Indiana). Performance Evaluation Judgments: The Effects of Prior Experience Under Different Performance Evaluation Schemes and Feedback Frequencies.

Indiana University

Maines, L.A., and L.S. McDaniel (University of North Carolina - Chapel Hill). Reporting for Comprehensive Income: An Investigation of Financial Statement Presentation Format and Comprehensive Income Volatility.

Iowa State University

Dilla, W., and D. Stone (University of Illinois at Urbana-Champaign). The Effects of Task-Specific Structure on Inherent Risk Judgement Consensus.

La Salle University

Borkowski, Susan C., M. J. Welsh, and Q. Zhang. An Analysis of Statistical Power in Behavioral Accounting Research.

London School of Economics

Ahrens, Thomas, and C.S. Chapman (University of Oxford). How Profit Works - a Case Study of Financial Performance Measurement and Operational Agendas of Action in a Restaurant Chain.

Ahrens, Thomas, and C.S. Chapman (University of Oxford). The Making of Management Accountants - Constructing Commercial Relevance Through Occupational Biographies.

Ahrens, Thomas, and Jeremy Dent. Accounting and Organizations: Realising the Richness of Field Research.

Long Island University

Siegel, Philip H., and J. Mosca (Monmouth University). The Job/Life Satisfaction Relationship Among Auditors.

Marquette University

Eaton, Tim V., and S.C. Hunt (Western Illinois University). Factors Affecting the Selection of Academic Accounting Employment: New and Relocating Faculty.

Michigan State University

Anderson, M.J., and E. Blue (Governors State University). A Note on Replication in Laboratory Asset Markets.

Anderson, M.J., and S. Nutter (George Mason University). Framing, Equity and Adjustments for Changes in Family Size in the U.S. Tax Code.

Shields, Michael, J. Deng (University of Arkansas), and Y. Kato (Kobe University). The Design and Effects of Control Systems.

National Taiwan University

Duh, Ron-Ruey, T.W. Lin (USC Levanthal School). Culture and Experience in Internal Control Evaluation: A Study of Audit Judgement in Taiwan.

Northern Iowa University

Hyatt, Troy, and D. Prawitt (Brigham Young University). Audit Structure and Auditors’ Locus of Control: Their Effects on Job Stress, Job Satisfaction, and Job Performance.

Ohio State University

Chu, P.C., and E.E. Spires. The Joint Effects of Effort and Quality on Decision Strategy Choice With Computerized Decision Aids.

Chu, P.C., E.E. Spires, and T. Sueyoshi (Science University of Tokyo). Cross-Cultural Differences in Choice Behavior and Use of Decision Aids; A Comparison of Japan and the United States.

Oklahoma State University

Murphy, David S. Public Sector Corruption in Bolivia: A Preliminary Investigation.

Murphy, David S. Work Motivation: A Cross-cultural Perspective From U.S. and Mexican Students’ Job-choice Decisions.

Pace University

Russo, J.A. Assessments of Progress Toward More Expert-Like Behavior While Performing Audit Tasks in the Field.

Russo, J.A. Behavioral Research and Auditor Expertise: Time to Broaden the Focus.

Russo, J.A. Interauditor Variability in Expert-Like Task Behavior: A Model and an Application.

Penn State

Barron, Orie, J. Pratt (Indiana), and J. Stice (BYU). Audit Investment in Response to Misstatement Direction, Litigation Potential, and Fee Structure.

Queen’s University - Canada

Macintosh, Norman. Accounting and Literary Theory: Towards a PoststructuralistPerspective.

Macintosh, Norman, T. Shearer, D. Thornton, and M. Welker. Accounting as Simulacrum and Hyperreality: A Post Structuralist Perspective.

Royal Holloway, London

Broadbent, J., K. Jacobs (University of Edinburgh), and R. Laughlin (University of Essex). Organizational Responses to Unwanted Accounting and Finance Changes with Specific Reference to General Medical Practice in the UK and New Zealand: Institutional Isomorphism or Organizational Resistance or Both?

Simon Fraser University, Burnaby, B.C.

Clarkson, Peter, C. Emby, and V. Watt. Debiasing the Hindsight Bias: The Role of Instructions.

Suffolk University

Pant, Laurie W. Archetypes, Leverage Points, and Causal Loop Learning: Systems Thinking About Management Accounting Control.

Pant, Laurie W. Designing Future Management Control Systems to Stimulate Organization Learning.

Pant, Laurie W., and K. Yuthas (University of Portland). Management Control Systems in a Competitive World: Sources of Dynamic Complexity.

University of Arkansas

Bouwman, Marinus J. The Introduction to Financial Accounting: Exploring the Learning Process.

Bouwman, Marinus J. Using Technology to Improve Student Learning in Accounting: A Research Agenda.

Bouwman, Marinus J., and T. Sheehy. Bringing Professional Expertise Into the Classroom: Two Knowledge Elicitation Techniques Applied to the Commercial Bank Lending Task.

University of Cambridge

Child, J. and Y. Yan (University of Essex). Predicting the Performance of Sino-Foreign Joint Ventures.

University of Canberra

Haswell, S., P. Jubb (Australian National University), and R.T. Wearing (University of Essex). Accounting Students and Cheating; A Comparative Study for Australia, South Africa and the UK.

University of Cincinnati

Salter, Stephen B., and D.J. Sharp (University of Western Ontario). Escalation of Commitment - A Test of a Multi-Theoretic Approach

University of Connecticut

Rosman, Andrew, and G. Marchant. The Impact of Cognitive Information Feedback on Information Acquisition Strategies and Professional Judgment.

University of Essex

King, I., and A. Rowe. Spaced Out: Re-presenting the Potential of Team (Collective) Learning for Organizations.

Laughlin, R.. A Critical Analysis of Financial Accountability Systems With Specific Reference to Local Government Authorities in the UK.

Puxty, A., P. Sikka, and H. Willmott (Umist). Mediating Interests: The Accountancy Bodies’ Responses to the McFarlane Report.

Shah, A.K. The Dynamics of International Bank Regulation.

Shah, A.K. Understanding Systemic Risk in Banking and Financial Markets.

Sitka, P. Resisting the Auditing Industry: the Case of the Sound Diffusion Group.

Sitka, P., A. Puxty, H. Willmott (Umist), and C. Cooper (University of Strathclyde). The Impossibility of Eliminating the Expectations Gap: Some Theory and Evidence.

Yan, Y. Ownership Resourcing and Value Chain in International Joint Ventures - the Case of the Electronic and FMCG Sectors.

University of Illinois

Gramling, A., and D. Stone. A Review and Evaluation of Industry Concentration, Specialization, Experience, and Knowledge Research in Auditing.

Riahi-Belkaoui, Ahmed. Communication Codes in Accounting.

Solomon, Ira, M. Shields (Michigan State University), and R. Whittington (DePaul University). What Do Industry-Specialist Auditors Know?

Stone, D. Beyond Knowledge in Accounting Research and Practice.

Stone, D., and P. Beck (University of Illinois). Firm Size, Audit Fees, and Rhetorical Strategies in the Small Client Audit Market.

Stone, D., J. Hunton (University of South Florida), and B. Wier (Virginia Commonwealth University). Modeling the Determinanants of Success in Managerial Accounting.

University of Maine

Bay, Darlene, R. Greenberg (Washington State University), K. McKeage (University of Maine). Toward a Model of Ethical Behavior.

University of Miami

Almer, Elizabeth Dreike. Differential Loss Functions of Auditors and Users: An Examination of Auditor-User Communications.

Almer, Elizabeth Dreike, J. R. Hopper (Arizona State University), and S.E. Kaplan (Arizona State University). An Examination of the Effects of Presentation Format on Attention and Retrieval of Information.

University of New Mexico

Dillard, Jesse. The Ethical Twilight Zone of Accounting Information Systems.

University of North Carolina - Chapel Hill

McDaniel, L.S., and L.E. Simmons (Cornerstone Research). Auditor’s Assessment and Incorporation of Expectation Precision in Analytical Procedures

University of North Carolina - Charlotte

Dole, Carol, and R. G. Schroeder. The Impact of Gender and Ethnicity, On the Personality, Job Satisfaction and Turnover Intentions of Accountants: A Meta Analysis.

Glover, Hubert, P. Mynatt, and R. G. Schroeder. The Personality, Job Satisfaction and Turnover Intentions of African-American Accountants: An Examination of the Human Capital and Structural Class Theories.

University of North Carolina - Greensboro

Arrington, C.E., and A.L. Watkins (Fayetteville State University). Accounting, Postmodern Politics, and the Retreat of Liberalism.

University of Oklahoma

Butler, Stephen A., B. H. Ward (University of Southern Colorado), and M.F. Zimbelman (University of Oklahoma). The Expectation Gap: Auditors’ and Investors’ Perceptions of Auditors’ Fraud Detection Responsibilities

Ghosh, D. Complimentary Arrangements of Organizational Factors and Outcomes of Negotiated Transfer Price.

Ghosh, D., and M.N. Boldt (Murray State University). Framing Effect, Reference Point Shift, and Negotiator’s Intertemporal Risk Preference: Experimental Evidence.

Ghosh, D., and R. Lusch. Outcome Effect, Controllability and Performance Evaluation of Managers; Some Field Evidence from Multi-Outlet Businesses

Ghosh, D., W.S. Waller (University of Arizona), and M.F. Zimbelman (University of Oklahoma). An Experimental Game Investigating the Effects of Motivation, Asset Risk and Asset Ambiguity on Auditor and Auditee Decisions

Lipe, Marlys, and S. Salterio (University of Waterloo). The Balanced Scorecard: Judgmental Effects of Information Volume, Diversity, and Organization.

University of Oregon

Fargher, Neil L., and A.A. Gramling (Wake Forest University). Voluntary Attestation in the Asset Management Industry: Its Influence on Users’ Perceptions and Investment Decisions.

University of Otago

Adler, Ralph, and G.T. Chern (IBM Singapore). Performance Measurement Systems: When to Rely Upon Accounting Performance Measures.

University of Southern Florida

Comunale, Christie L., The Influence of Linguistic Delivery Style on Auditors’ Assessments of Client Credibility in the Analytical Task

Hunton, J., D. Stone (University of Illinois at Urbana-Champaign), and B. Wier (Virginia Commonwealth University). Knowledge, Ability, and Success in Managerial Accounting.

" Hunton, J., B. Wier (Virginia Commonwealth University, and D. Stone (University of Illinois). Knowledge, Ability and Rank in Managerial Accounting.

University of Strathclyde

Dunn, J., and P. Sikka (University of Essex). The Emergence of the Auditor Resignation Legislation.

University of Texas

Cloyd, Bryan, and B. Spilker (BYU). Confirmation Bias in Tax Information Search: A Comparison of Law Students and Accounting Students.

Cloyd, Bryan and B. Spilker (BYU). The Influence of Client Preferences on Tax Professionals’ Search for Judicial Precedents, Subsequent Judgments, and Recommendations.

Hirst, Eric, and L. Koonce. The Effect of Management Credibility and Earnings Forecast Precision on Investor Judgement

Hirst, Eric, and L. Koonce. The Effect of Qualitative and Quantitative Forecasts on Investor Behavior.

Hirst, Eric, L. Koonce, and J. Miller. The Effect of Management Credibility and the Form of Their Financial Forecasts on Investor

University of Washington

Burgstahler, David, S. Glover (BYU), and J. Jiambalvo. Error Projection and Uncertainty in the Evaluation of Aggregate Error.

Glover, Steven, J. Jiambalvo, and J. Kennedy. Analytical Procedures and Audit Planning Decisions.

University of Wisconsin - Eau Claire

Becker, D’Arcy, and M. Neumann. The Impact of Differing Student Expectations on Student Achievement in Accounting Courses.

Becker, D’Arcy, and C. Tryba. The Interaction of Faculty Gender and Grading in Business Courses.

Becker, D’Arcy, M. Dwyer, and S. Haugen. The Impact of Classroom Assessment Technique Implementation on Student Intrinsic Motivation

University of Wollongong - Australia

Cooper, Kathie. Corporate Regulation in Australia: Fact or Fiction.

Kurtovic, Annamaria, and K. Cooper. In the Search for Accounting Knowledge - Everything Old Is New Again.

University of Wyoming

Walker, Kenton B., and E. N. Johnson (University of Texas at Arlington). The Effects of a Budget-Based Compensation Plan on the Budgeting Behavior ofSubordinates.

Villanova University

Bremser, W., and P. Siegel (Long Island University). Mentor Relationships and Interpersonal Orientation of Auditors.

Virginia Commonwealth University

Wier, B., D. Stone, and J. Hunton (University of Southern Florida). A Note on the Validity of Accountants’ Self-Evaluations

Wier, B., D. Stone (University of Illinois at Urbana-Champaign), and J. Hunton (University of South Florida). Succeeding in Professional Accounting: An Archival Analysis.

Vrije University Amsterdam

Gelderman, Maarten. Usage of Performance Measurement and Evaluation Systems: the Impact of Evaluator Characteristics.

Wake Forest University

Gramling, A., and D. Stone (University of Illinois). A Review and Evaluation of Industry Concentration, Specialization, Experience, and Knowledge Research in Auditing.

Western Illinois University

Hunt, Steven C., and T.V. Eaton (Marquette University). Interviewing for Academic Accounting Positions: a Survey.

Hunt, Steven C., and W.F. Messier, Jr. (Georgia State University). Auditor Performance Evaluation: Factors Affecting Information Search and Rating Decision.

York University - Canada

Thorne, Linda. The Development of Two Measures to Assess Accountants’ Prescriptive and Deliberative Moral Reasoning.

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