2003 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 papers series. Your response has been outstanding. Please contact me by email if you see any errors in the working papers, and I will get them corrected.

Arkansas State University

• Dearman, David and Michael Shields (Michigan State University). "Determinants of Accounting Fixation."
  shields@pilot.msu.edu
  

Baylor University

• Wakefield, Robin L. "The Relationship between Machiavellian Traits in Auditors and Adherence to a Professional Code of Ethics."
  Robin_Wakefield@baylor.edu

Bentley College

• Schwarzkopf, David. "The Effects of Attraction on Investment Decisions."
  dschwarzkopf@bentley.edu

Boston College

• Cohen, Jeff, 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@bc.edu
• Cohen, Jeff, L. Pant (Suffolk University), and D. Sharp (University of Western Ontario). "Does Morality Affect Agency?"
  cohen@bc.edu
• Cohen, Jeff, G. Krishnamoorthy (Northeastern University), and A. Wright (Boston College). "The Impact of Type of Corporate Board and Audit Committee on Risk Assessment, Program Planning, and the Resolution of Accounting Issues."
  cohen@bc.edu
• Cohen, Jeff, G. Krishnamoorthy (Northeastern University) and A. Wright (Boston College). "A Review and Synthesis of Corporate Governance Research in Accounting Academic Research."
  cohen@bc.edu

Brigham Young University

• Glover, Steven M., Douglas F. Prawitt, and T. Jeffrey Wilks. "The Effects of Precision and Outcome Bias on the Perceived Strength of Analytic Procedures."
  doug_prawitt@byu.edu

Butler University

• Mahenthiran, Sakthi and Ben S. Liu. "Developing a Trust and Cost Variance Management Framework for Construction Management."
  smahenth@butler.edu
• Born, Carolyn, S. Hughes, K. Paulson, and M. Padgett. "The Effects of Initial Expectations and Actual Experiences on Employee Retention at Public Accounting Firms."
  kpaulson@butler.edu

Drexel University

• Brazel, Joseph, Christopher Agoglia (Drexel University) and Richard Hatfield (The University of Texas at San Antonio). "Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Audit Preparer Performance."
  Jfb24@drexel.edu

Eastern Kentucky University

• Jones, Keith T. "Auditors' Performance Evaluations: An Analysis of Cognitive Tendencies and the Effects of Time Pressure and Experience in Performance Evaluation."
  keith.jones@eku.edu

Emory University

• Mercer, M. "The Credibility Consequences of Managers' Disclosure Decisions."
  Molly_Mercer@bus.emory.edu

Emporia State University

• Sheely, Rebekah and J. Brown (University of Nebraska-Lincoln). "The Mediating Effects of Job-Relevant Information and Self-Efficacy on the Budgetary Participation-Job Performance Relation."
  sheelyre@emporia.edu
• Sheely, Rebekah and J. Brown (University of Nebraska-Lincoln). "The Effect of Managers' Self-Efficacy and Locus of Control on the Creation of Budgetary Slack During the Annual Budgeting Process."
  sheelyre@emporia.edu

Florida State University

• Carpenter, T., C. Durtschi, and L. Gaylor (Georgetown University). "The Role of Experience in Professional Skepticism, Knowledge Acquisition, and Fraud Detection."
  Cdurtsch@cob.fsu.edu

Golden Gate University

• Ricciardi, Victor and Helen K. Simon. "What Is Behavioral Finance?"
  vricciardi@ggu.edu

Hong Kong University of Science and Technology

• Frederickson, Jim and Jeffrey Miller (University of Notre Dame). "Pro Forma Earnings Disclosures: Do Analysts and Nonprofessional Investors React Differently?"
  miller.294@nd.edu

Iowa State University

• Caplan, D. and C. Emby (Simon Fraser University). "An Investigation of Whether Outsourcing the Internal Audit Function Affects Internal Controls."
  dcaplan@iastate.edu

Loughborough University - United Kingdom

• Mason, Carolynne L. J. and Richard M. S. Wilson. "Conceptualizing Financial Literacy."
  R.M.Wilson@lboro.ac.uk

Melbourne University - Australia

• Abernethy, Margaret and Jan Bouwens (Nyenrode University). "Determinants of Management Accounting System Change."
  j.bouwens@nyenrode.nl

Nova Southeastern University

• Chinoy, G. K. "Investment Decision Impact of Differential International Accounting Disclosures on Professional Financial Analysts: A Behavioral Study."
  gkc@chinoy.com

Portland State University

• Almer, E. D. and J. R. Cohen (Boston College) and L. E. Single. "Is It the Kids or the Schedule?: The Incremental Effect of Families and Flexible Scheduling on Perceived Career Success."
  elizabetha@sba.pdx.edu

Turku School of Economics and Business Administration

• Pihlanto, Pekka. "Understanding Behavior of the Decision Maker in an Accounting Context: The Theater Metaphor for Conscious Experience and the Holistic Individual Image."
  Pekka.pihlanto@tukkk.fi

The University of Alabama

• Houston, Rich, Mike Peters (University of Maryland), and Jamie Pratt (Indiana University). "Residual Business Risk and Pricing Audit Services."
  jpratt@indiana.edu

The University of Alabama at Birmingham

• Folami, L. B. and F. Jacobs (Georgia State University). "The Joint Effects of Organizational Context and Task Complexity on Job Performance: A Test of SEM Model."
  bfolami@business.uab.edu

University of Central Florida

• Bailey, Charles D., Thomas Phillips, Jr. (Louisiana Tech University), and Stephen B. Scofield (Deceased; Texas A&M University-Kingsville). "The 'Political' Content of the DIT and DIT2: New Evidence Concerning CPAs."
  Charles.Bailey@bus.ucf.edu

University of Connecticut

• Arnold, Vicky, N. Clark (University of Tasmania), P. Collier (University of Melbourne), S. Leech (University of Melbourne), and S. Sutton (University of Connecticut). "The Differential Use and Effect of Knowledge-Based System Explanations in Novice and Expert Judgment Decisions."
  Vicky.Arnold@business.uconn.edu
• Arnold, Vicky, P. Collier (University of Melbourne), S. Leech (University of Melbourne), and S. Sutton (University of Connecticut). "The Impact of Intelligent Decision Aids on Experienced and Novice Decision Makers' Judgments."
  Vicky.Arnold@business.uconn.edu

University of Houston-Clear Lake

• Lehmann, Constance M. and Carolyn Strand (Virginia Commonwealth University). "The Effects of Experience on Complex Problem Representation and Performance in Auditing: An Experimental Investigation."
  lehmann@cl.uh.edu
• Lehmann, Constance M., Carolyn Strand (Virginia Commonwealth University) and David Kerr (Texas A&M University). "An Extension of the Expertise Paradigm: The Effects of Goal Orientation and Personality Factors."
  lehmann@cl.uh.edu
• Lehmann, Constance M. and Carolyn Strand (Virginia Commonwealth University). "The Going-Concern Evaluation: The Role of Experience in Decision Strategies."
  lehmann@cl.uh.edu

University of Illinois

• Kadous, K., L. Koonce (The University of Texas), and K. Towry (Emory University). "Quantification and Persuasion in Managerial Judgement."
  LisaKoonce@mail.utexas.edu

University of Massachusetts Dartmouth

• Prentice, Deborah. "A Big 5 Personality Profile of Accounting Students and New Accountants."
  dprentice@umassd.edu

University of Mississippi

• Flesher, Dale L. and Tonya K. Flesher. "A History of the Accounting, Behavior and Organizations (ABO) Section of AAA."
  acdlf@olemiss.edu

University of Nevada, Las Vegas

• Frank, K. and D. J. Lowe. "An Examination of Alternative Work Arrangements on Perceptions of Performance and Career Success in Private Accounting Practice."
  dlowe@ccmail.nevada.edu
• Lowe, D. J. "An Examination of the Influence of Outcome Surprise on Judges and Jurors' Outcome Effects."
  dlowe@ccmail.nevada.edu

University of Oklahoma

• Flaming, L. "Do Non-Audit Services Affect Investor Judgments? Evidence Using Auditor Fee Proxy Disclosures."
  Lflaming@ou.edu

The University of Texas at Austin

• Koonce, L., M. Lipe (University of Oklahoma), and M. McAnally (Texas A&M University). "The Effect of Disclosure Features on Risk Assessments of Financial Instruments."
  LisaKoonce@mail.utexas.edu
• Anderson, U., K. Kadous (University of Illinois), and L. Koonce (The University of Texas). "The Role of Reporting Incentives and Qualification in Auditors' Evaluations of Earnings Fluctuations."
  LisaKoonce@mail.utexas.edu
• Koonce, L., M. McAnally (Texas A&M University), and M. Mercer (Emory University). "How Do Investors Judge the Risk of Financial and Derivative Instruments?"
  LisaKoonce@mail.utexas.edu
• Koonce, L. and M. Mercer (Emory University). "Using Psychology Theories in Archival Financial Accounting Research."
  Molly_Mercer@bus.emory.edu

University of Washington

• Hodge, Frank., P. Hopkins (Indiana University), and J. Pratt (Indiana University). "The Credibility of Accounting Classification: Determinants and Consequences."
  fhodge@u.washington.edu
• Hodge, Frank and J. Jollineau Kennedy, and L. Maines (Indiana University). "Recognition versus Disclosure in Financial Statements: Does Searchable Technology Improve Transparency?"
  fhodge@u.washington.edu
• Hodge, Frank., R. Martin (Indiana University) and J. Pratt (Indiana University). "Qualified Accounting Changes and Investor Assessments of Financial Performance and Representational Faithfulness."
  rodmarti@indiana.edu
• Hodge, Frank. "Investors' Perceptions of Earnings Quality, Auditor Independence, and the Reliability and Relevance of Audited Financial Information."
  fhodge@u.washington.edu
• Hodge, Frank, and Roger Martin and Jamie Pratt (Indiana University). "Financial Performance and Representational Faithfulness."
  jpratt@indiana.edu

University of Washington, Tacoma

• Hergert, J., D. J. Parker. "Budgetary Slack, Management Level, and Private Knowledge."
  hergert@attbi.com

University of Wisconsin-Eau Claire

• Becker, D'Arcy. "Perspectives on Constructive Course Design for M.B.A. Courses."
  dbecker@uwec.edu
• Becker, D'Arcy and Meg Dwyer. "Effects of Teaching Interventions on Accounting Student Learning."
  dbecker@uwec.edu