ABO Session Summaries for AAA 2005
1. ACCOUNTABILITY, PROBLEM SIMILARITY AND MANAGERIAL DECISION MAKING
Moderator: Mohammad Abdolmohammadi
Session Date/Time: 10:15 am-11:45 am Monday, August 8, 2005
The Joint Effects of Problem Similarity and Comparison on Accountants' Recommendation Quality, Ella Mae Matsumura, University of Wisconsin—Madison; Sandra C. Vera-Munoz, University of Notre Dame
Discussant: Erick Valentine
The Judgmental Effects of Management Communications and BSC Performance Dimensions on Performance Evaluation, Steven E. Kaplan, Arizona State University; Priscilla S. Wisner, Thunderbird
Discussant: Wendy Bailey, University of South Carolina
Covariation Assessment: The Effects of Accountability and Feedback in a Dynamic Environment, Joe Comprix, Arizona State University; Gary Hecht, Emory University; Jon D. Perkins, Florida State University; Marjorie K. Shelley, Texas A&M University
Discussant: Carla Carnaghan, University of Waterloo
2. USE OF DECISION AIDS AND TRAINING TECHNIQUES
Session Date/Time: 2:00 pm-3:30 pm Monday, August 8, 2005
Moderator: Stacey Whitecotton, Arizona State University
The Effectiveness of Alternative Training Techniques on Analytical
Procedures Performance, Kimberly K. Moreno, University of
Massachusetts at Amherst; Sudip Bhattacharjee, Virginia Tech;
Duane Brandon; Auburn University
Discussant: Christine Earley, Bentley College
The Legal Implications for Auditors Using Decision Aids Versus Professional Judgment, Siew H. Chan, Western Michigan University; Jordan Lowe, Arizona State University West; Lee J. Yao, La Trobe University
Discussant: Janet Samuels, Arizona State University West
Director Risk Assessments: The Effects of Technical Knowledge and Decision Aid Use, Jean Seow
Discussant: Shawn Davis, Georgia State University
3. ORGANIZATIONS AND CORPORATE GOVERNANCE
Session Date/Time: 4:00 pm-5:30 pm Monday, August 8, 2005
Moderator: Lisa Gaynor, Georgetown
IPO Organizations and Corporate Governance: Competing Characteristics of Restating and Non-Restating Companies, Todd A. Shawver, Nova Southeastern University; Tara J. Shawver, King's College
Discussant: Indrarini Laksmana, Kent State University
Board Independence and CEO Turnover: Volker Laux, Goethe University Frankfurt and Carnegie Mellon University
Discussant: Artur Hugon, Georgia State University
The Search for Legitimacy: The Use of Pay and Performance Comparisons in Determining CEO Remuneration: Stuart Ogden, University of Manchester; Robert Watson, University of Durham
Discussant: Steven Kaplan, Arizona State University
4. AUDITOR CLIENT NEGOTIATIONS AND CLIENT RETENTION
Session Date/Time: 10:15 am-11:45 am Tuesday, August 9, 2005
Moderator: Charles Davis, University of Memphis
The effect of client characteristics on the negotiation tactics of auditors, Richard C. Hatfield, University of Texas at San Antonio; Christopher P. Agoglia, Drexel University; Maria H. Sanchez, Rider University
Discussant: Christine Haynes, University of Texas, El Paso
The Role of Auditor Strategy in Auditor-Client Negotiations over Proposed Financial Statement Adjustments: The Rule of Reciprocation, Maria H. Sanchez, Rider University; Christopher P. Agoglia, Drexel University; Richard C. Hatfield, University of Texas at San Antonio
Discussant: Audrey Gramling, Kennesaw State University
Auditor Risk Preferences and Client Retention, George F. Klersey, Birmingham-Southern College; Michael L.. Roberts, University of Colorado at Denver
Discussant: Anne Magro, University of Oklahoma
5. INCENTIVES AND PERFORMANCE
Session Date/Time: 2:00 pm-3:30 pm Tuesday, August 9, 2005
Moderator: Khondkar Karim, Rochester Institute of Technology
The Role of Trust in Managing Performance: The Case of Outlet Management in a Privatized Asian Company, Sakthi Mahenthiran, Butler University; Ben Liu, Butler University; Zalina H. Hashim, University of Tenaga Nasional
Discussant: Stephen Salter, University of Cincinnati
The roles of objective and subjective performance measures in short-term and long-term incentive plans, Ling Chu Lee, National Pingtung Institute of Commerce, R.O.C; Anne Wu, National Chengchi University, R.O.C.
Discussant: Kimberly Sawers, University of California, Riverside
The Effect of Team Performance and Common Uncertainty on Individual Incentives: A Field Empirical Study, Jia-Wen Liang, National Chengchi University; Anne Wu, National Chengchi University
Discussant: Lynn Hannan, Georgia State University
6. MANAGERIAL COMPENSATION
Session Date/Time: 4:00 pm-5:30 pm Tuesday, August 9, 2005
Moderator: Kristy Towry, Emory University
Do compensation committees understand the nature of earnings? Claudine Mangen, University of Rochester
Discussant: Cathleen Miller, University of Michigan, Flint
An Experiment on the "Pay-For-Performance" Standard in Executive Compensation: Affect as an Influencing Factor on Decision Makers, Arron Scott Fleming, West Virginia University; Reza Barkhi, Virginia Polytechnic Institute and State University
Discussant: Thomas Clausen, Wichita State University
Behavioral consequences of changes to performance based compensation systems, Mandy M. Cheng, The University of New South Wales; Axel K-D Schulz, University of Melbourne; Sue Robertson, RMIT
Discussant: Andrea Drake, University of Cincinnati
7. AUDIT JUDGMENT AND DECISION MAKING
Session Date/Time: 10:15 am-11:45 am Wednesday, August 10, 2005
Moderator: Tina Carpenter
The Impact of Affect, Effort, and Deliberation on Fraud Judgment, Jennifer B. Kahle, University of South Florida; Brad A. Schafer, University of South Florida
Discussant: Natalia Kotchetova, University Waterloo
Investigating Auditor Adaptation to Changing Complexity in Task Environments: The Case of Electronic Workpapers, Andrew Rosman, University of Connecticut; Lynn Bible, University of Nevada, Reno; Lynford Graham, BDO Seidman; Stanley Biggs, University of Connecticut
Discussant: Stacy Kovar, Kansas State University
The effect of mood states on audit judgment, Janne Chung, York University; Jeffrey Cohen, Boston College; Gary S. Monroe, Australian National University
Discussant: Jacqueline Hammersley, University of Georgia
8. USE OF FINANANCIAL AND NON-FINANCIAL MEASURES
Session Date/Time: 2:00 pm-3:30 pm Wednesday, August 10, 2005
Moderator: Matthew Anderson, Michigan State University
Relevance of Financial and Non-Financial Measures to Financial Analysts: Experimental Evidence, Dipankar Ghosh, The University of Oklahoma; Anne Wu, National Chengchi University (Taipei, Taiwan)
Discussant: Kevin Jackson, University of Illinois
Implementing Continuous Improvement Using Constructivist Learning Processes, Perfect Standards, and Culturally Appropriate Accounting Systems, James Thomas Mackey, California State University
Discussant: Kevin Kobelsky, University of Southern California
Inside views, management behavior and bold forecasts: The role of plans and scenarios upon firm insider expectations, Gavin J. Cassar, University of Pennsylvania
Discussant: Arianna Pinello, Georgia State University
9. RISK PREFERENCES AND BEHAVIORS
Session Date/Time: 2:00 pm-3:30 pm Wednesday, August 10, 2005
Moderator: Jennifer Joe, Georgia State University
The Effect of Affective States on Risk Preferences: An Experimental Examination with Monetary Incentives, Janne Chung, Schulich School of Business, York University; Viswanath U. Trivedi, Schulich School of Business, York University
Discussant: Sandra Vera-Munoz, Notre Dame
Information Transparency and Coordination Failure: Efficiency, Security, and Risk Dominance, Regina M. Anctil, University of St. Thomas, John Dickhaut, University of Minnesota
Cathleen Johnson, Center for Interuniversity Research and Organizations, Chandra Kanodia, University of Minnesota
Discussant: Jason Kuang, Georgia Institute of Technology
Loss Aversion, Stock-Based Compensation and Managerial Risk-Taking Behavior, Kimberly M. Sawers, University of California, Riverside; Arnold Wright, Boston College; Valentina Zamora, Boston College
Discussant: Nabil Elias, University of Manitoba
10. ETHICS AND MORAL REASONING IN ACCOUNTING SETTINGS
Moderator: Kelly Gamble, Florida State University
4:00 pm-5:30 pm Wednesday, August 10, 2005
Using Active Role-play to Gauge Behavior in Dilemmas: An Assessment of Ethical Sensitivity Under Four Role-Play Presentations, Amy K. Alward, Washington State University
Discussant: Tim Fogarty, Case Western Reserve
Understanding the Ethical Decision Making Map, Lee J. Yao, La Trobe University; Swee Thian Ang, La Trobe University at Bendigo, Australia
Discussant: Kathy Hurtt, University of Wisconsin
An Examination of Factors Associated with Dysfunctional Audit Behavior, Robin R. Radtke, University of Texas at San Antonio; Wayne A. Tervo, University of Texas at San Antonio
Discussant: Harold Little Jr., University of Western Kentucky
11. REGULATORY AND ENVIRONMENTAL FACTORS INFLUENCING AUDIT PRACTICE
Moderator: Brad Schafer, University of South Florida
Session Date/Time: 4:00 pm-5:30 pm Wednesday, August 10, 2005
Remedial Tactics in Auditor Negligence Litigation, Robert M. Cornell, University of Utah
Rick C. Warne, University of Utah; Martha M. Eining, University of Utah
Discussant: John Barrick, Brigham Young University
Autopsy of A Dream: An Institutional Theory Evaluation of Peer Review Prior To Sarbanes-Oxley, Kevin F. Brown, Wright State University; Timothy J. Fogarty, Case Western Reserve University
Discussant: Galen Sevcik, Georgia State University
Evidence from Auditors about the Causes of Inaccurate Budgets, Steve Buchheit, Texas Tech University; William R. Pasewark, Texas Tech University; Jerry R. Strawser, Texas A&M University
Discussant: Martha Eining, University of Utah
ABO NEW SCHOLAR SESSION
1. The Effects of Group Affiliation and Expectation Formation on Skepticism: Implications for Auditing, Charlene Geisler Nanyang Technological University
Discussant: Kathryn Kadous, University of Washington
2. De-biasing Scale Compatibility Effects in Investor Judgments When Investors Attempt to Use Nonfinancial Measures, Kevin Jackson, University of Illinois
Discussant: Joan Luft, Michigan State University
FORUM PAPERS
1. Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing,
David Satava University of Houston-Victoria; Cam Caldwell, University of Houston-Victoria; Linda Richards, University of Houston-Victoria
2. A Cross-Cultural Comparison of Ethical Business Practices: Canada and the People's Republic of China, Paul Dunn, Brock University; Anamitra Shome, Brock University
3. Deinstitutionalization within the Accounting Industry, Kobboon Chotruangprasert, York University
4. An Empirical Examination of a Three-component Model of Professional Commitment among Public Accountants, David A Smith, University of Melbourne
5. Do Attributes of Industry Audit Specialists Differ by Their Levels of Expertise? Mohammad J. Abdolmohammadi, Bentley College
6. The Effect of Fraud Assessment Documentation Structure on Auditors’ Ability to Identify Control Weaknesses: The Moderating Role of Reviewer Experience, Chris Agoglia Drexel University; Drexel University; George T. Tsakumis, Drexel University
7. How environmental issues influence SME's management decisions: an empirical study, Bruno Almedia, Tomar Management School; Jose Marques Almeida, Coimbra Accounting and Administration School; Joao Silva Pereira, Felgueiras Technological and Management School (Portugal)
8. Management Accounting, Accounting Control Systems and Individual-Level Individualism/Collectivism within the United States, Craig Latshaw, Saint John's University
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