Working Paper Series

Summer 1995

Amer, Tarek S. (Northern Arizona University) and C.E. Bain, "The Numerical Interpretation of Expressions of Magnitude for Describing Financial Performance in Annual Reports."

Amer, Tarek S. (Northern Arizona University) and Phil Drake, "The Perceived Value of Large Accounting and Underwriting Firms for Initial Public Offerings: A Preliminary Investigation."

Anderson, B., M. Maletta, and Arnold Wright (Boston College), "Perceptions of Auditor Liability: Views of the Judiciary and the Profession."

Arnold, Thomas D., Vicky Arnold (Arizona State University -- West), and Steve G. Sutton, "Toward a Philosophical Foundation for Ethical Development of Audit Expert Systems: A Contractarian Approach."

Arnold, Vicky (Arizona State University -- West), Steve G. Sutton, Stephen C. Hayne, and C.A.P. Smith, "An Examination of Audit Group Decision Making Under Time Pressure."

Asare, Steve and Linda McDaniel (University of North Carolina), "The Effect of Familiarity with the Preparer and Complexity of the Preparers' Task in the Effectiveness of the Review Process."

Asare, Steve and Arnold Wright (Boston College), "Auditor Belief Revisions and Evidential Search in Performing Analytical Procedures."

Bamber, E.M., Richard Tubbs (University of Iowa), and R. Ramsay, "An Examination of Professional Skepticism and Alternative Attitudes to Evidence in Auditing."

Blacconiere, Walter G. and Mark L. DeFond, "An Investigation of Economic Factors Associated with Audit Opinions of Publicly-Traded Failing Savings and Loans" (USC Working Paper 94-9).

Brown, Reva (University of Essex), "Organizational Culture and the Paradigm Problem."

Brozovsky, John (Virginia Tech) and R. David Mautz, "Exploring the Effects of Advertising on Audit Markets: A Laboratory Investigation."

Brozovsky, John (Virginia Tech) and Frederick M. Richardson, "The Effect of Reputation on Audit Firm Profitability: An Experimental Study."

Carnes, Gregory and Andrew D. Cuccia (Louisiana State University Working Paper 94-02), "Perceptions of Tax Complexity: Identifying and Measuring the Problem and Its Sources."

Chow, Chee W., Yutaka Kato, and Kenneth Marchant, "The Use of Organizational Controls and Their Effects on Data Manipulation and Management Myopia: A U.S. vs. Japan Comparison" (University of Southern California Working Paper 94-1).

Cohen, Jeffrey R. (Boston College), L. Pant, and D. Sharp, "An Evaluation of the Multidimensional Ethics Scale as a Measure of Ethical Sensitivity."

Davis, Charles E. (Baylor University), "Information Load and Decision Consistency."

Davis, Charles E. (Baylor University), "Presentation Format, Information Load, and Time Pressure Effects on the Consistent Application of a Decision Rule."

DeFond, Mark L. and K.R. Subramanyam, "Auditor Changes and Discretionary Accruals" (USC Working Paper 94-10).

DeZoort, F.T., A.T. Lord (University of Alabama), and B.R. Cargile, "An Investigation of Professors' Influence on Accounting Student Perceptions of the Public Accounting Work Environment."

Fogarty, Tim (Case Western Reserve University) and Mark Dirsmith, "Organizational Socialization as Instrument and Symbol: An Extended Institutional Theory Perspective."

Ghosh, Dipankar and Stacey Whitecotton (University of Missouri--St. Louis), "Analysts' Problem-Solving Ability, Earnings Forecasts, and Decision Aids."

Heiman-Hoffman, Vicky (University of Pittsburgh), Kim Morgan, and James Patton, "Auditors' Knowledge of the Relative Diagnosticity of 'Red Flag' Fraud Factors."

Heiman-Hoffman, Vicky (University of Pittsburgh) and James Patton, "Does Accountability Change Auditors' Information Processing or Does it Just Produce More Conservative Judgments?"

Hirst, E. and Lisa Koonce (University of Texas -- Austin), "The Impact of Analyst Type and Argument Type on Investor Reactions to Financial Analysts' Research Reports."

Kite, Devaun, Timothy J. Louwers, and Robin R. Radtke (University of Houston), "Ethics and Environmental Auditing: A Comparison of the Levels of Moral Reasoning of Environmental Auditors and Public Accountants."

Koonce, Lisa (University of Texas -- Austin) and Fred Phillips, "Auditors' Comprehension and Evaluation of Client-Suggested Causes in Analytical Procedures."

Krishnamoorthy, Ganesh (Boston College), Theodore J. Mock, and Mary Washington, "A Comparative Evaluation of Belief Revision Models in Auditing."

Lawrence, Janice E. and Michael K. Shaub (Hillsdale College), "Ethics, Experience, and Professional Skepticism: A Situational Analysis."

Lord, Alan T. (University of Alabama), "The Effects of Contextual Factors on Auditors' Judgments."

Louwers, Timothy J. (University of Houston) and Jerry R. Strawser, "The Impact of Investigation Results and Relative Budget Importance on Dysfunctional Behavior in an Audit Setting."

Luehlfing, Michael (Louisiana State University Working Paper 94-05), Paul A. Copley, and Randolph A. Shockley, "The Second Partner Review: A Conceptual analysis and Review of Existing Practices."

Marchant, Kenneth A., Chee W. Chow, and Anne Wu, "Measurement, Evaluation and Reward of Profit Center Managers: A Cross-Cultural Field Study" (USC Working Paper 94-2).

Maletta, M. and Arnold Wright (Boston College), "Audit Evidential Planning: The Development of Data Bases and Theoretical Models Regarding Industry Error Patterns."

McCartney, Sean, Stuart Manson (University of Essex), and Michael Sherer, "The Clients' Perspective on the Role and Usefulness of Management Letters."

McDaniel, Linda (University of North Carolina) and L. Simmons, "Auditors' Consideration of Expectation Precision in Analytical Procedures for Audits of Financial Institutions."

Mock, Theodore J., Arnold Wright, Mary Washington, and Ganesh Krishnamoorthy (Boston College), "Auditor's Probabilistic Reasoning in a Multi-Stage Risk Assessment Task."

Mynatt, Patricia, Richard Schroeder (UNC-Charlotte), Janet Omundson, and Mary Stevens, "A LISREL Analysis of the Impact of Ethnicity, Gender, Occupational Setting, Level of Decision-Making Authority, and Job Satisfaction on Turnover Intentions."

Palmrose, Zoe-Vonna, "The Joint and Several Versus Proportionate Liability Debate: An Empirical Investigation of Audit-Related Litigation" (USC Working Paper 94-8).

Pava, Moses and Joshua Ronen (New York University), "Financial Analysts' Forecast Revision and Financial Analysts' Forecasting Cues."

Porter, Brenda (University of Essex), "Securing Quality Audit(or)s: Attempts at Finding a Solution in the United States, Great Britain, Canada, and New Zealand."

Prawitt, Douglas F. (Brigham Young University) and Brian C. Spilker, "Human Resource Allocation in Auditing: An Experimental Approach."

Quadackers, Luc, Theodore J. Mock, and Steven Maijoor, "Audit Risk and Audit Programs" (USC Working Paper 94-6).

Ronen, Joshua (New York University), "Transfer Pricing Reconsidered."

Salterio, Steve and Lisa Koonce (University of Texas -- Austin), The Persuasiveness of Audit Evidence: The Case of Accounting Policy Judgments."

Sarkar, Sumit, Ram S. Sriram (Louisiana State University Working Paper 94-09), Shibu Joykutty, and Ishwar Murthy, "An Information Theoretic Technique to Design Belief Network Based Expert Systems."

Sawyers, Roby B. (North Carolina State), Gregory A. Carnes, and Gordon B. Harwood, "A Comparison of Tax Professionals' Individual and Group Decisions when Resolving Ambiguous Tax Questions."

Schroeder, Richard (UNC-Charlotte), Linda Ferreri, Janet Omundson, and Mary Stevens, "The Failure of Women to Attain Advancement in the Accounting Profession: A Consideration of the Person-Centered and Organization-Centered Paradigms."

Schroeder, Richard (UNC-Charlotte), Janet Omundson, and Mary Stevens, "An Examination of Anglo and Hispanic CPAs' Personality Characteristics, Job Satisfaction, and Turnover Intentions."

Shaub, Michael K. (Hillsdale College), "Trust and Suspicion: The Effects of Situational and Dispositional Factors on Auditors' Trust of Clients."

Spilker, Brian C. (Brigham Young University) and Douglas F. Prawitt, "Adaptive Responses to Time Pressure: The Effects of Experience on Tax Information Search Behavior."

Sprinkle, G. and Richard Tubbs (University of Iowa), "The Effects of Audit Risk and Information Importance on Auditor Memory During Working Paper Review."

Sriram, Ram S. (Louisiana State University Working Paper 94-10) and Harlan Etheridge, "Identifying Going-Concern Situations--Traditional Support Systems Versus Neural Networks."

Sutton, Steve G., Thomas D. Arnold, and Vicky Arnold (Arizona State University -- West), "Theological Foundations for the Ethical Development of Expert Systems: Act vs. Rule-Based Reasoning."

Trotman, K. and Arnold Wright (Boston College), "Recency Effects: Task Complexity, Response Mode, and Task-Specific Experience."

Webber, Sally, Barbara Apostolou (Louisiana State University), and John Hassell, "The Sensitivity of the Analytic Hierarchy Process to Alternative Scale and Cue Presentations."

Whitecotton, Stacey (University of Missouri--St. Louis), "The Combined Impact of Expert Judgment and Decision Aids in Financial Forecasting."

Windsor, Carolyn A. and Neal M. Ashkanasy (University of Queensland), "Personal and Organization Culture Effects on Auditor Independence."

Wright, Arnold (Boston College) and S. Wright, "The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions."