2004 Annual Meeting Program
Orlando, Florida

Accounting, Behavior and Organizations
Concurrent Sessions

Monday, August 9, 2004 — 2:00 pm–3:30 pm

01. Independence and Sarbanes-Oxley
Moderator: Christine Haynes, University of Texas at El Paso

1. Client Identification and Auditor Independence: A Comprehensive Model of Auditors’ Client Identification and Its Effect on Auditor Independence
   E. Michael Bamber, University of Georgia;
   Venkataraman M. Iyer, University of North Carolina at Greensboro;
   Discussant: Christine Earley, University of Connecticut
2. The Impact of Social Influence on Reporting Reliability
   Brian W Mayhew, University of Wisconsin–Madison;
   Pamela R. Murphy, University of Wisconsin–Madison;
   Discussant: Shawn Davis, Georgia State University
3. Investor Preference For and Response to Financial Reporting Under Rule-Based Versus Principle-Based Accounting Standards
   Wendy J. Bailey, University of California Riverside;
   Kimberly Sawers, University of California, Riverside;
   Discussant: Arianna Pinello, Georgia State University

Monday, August 9, 2004 — 4:00 pm–5:30 pm

01. Auditors' Knowledge and Use of Information
Moderator: Charles Davis, Baylor University

1. The Effects of Computer Assurance Specialist Competence and Auditor AIS Expertise on Auditor Planning Judgments
   Joseph F. Brazel, North Carolina State University;
   Christopher P. Agoglia, Drexel University;
   Discussant: Mary Curtis, University of North Texas
2. The Effect of Experience on the Isolation of and Tolerance for Negative Evidence in a Going Concern Situation
   C. Gustav Lundberg, Duquesne University;
   Brian Nagle, Duquesne University;
   Discussant: Helen Brown, University of Wisconsin–Madison
3. The Effect of Reviewer Expectations on Working Paper Review Performance
   Stephen K. Asare, University of Florida;
   Christine M. Haynes, University of Texas at El Paso;
   James G. Jenkins, North Carolina State University;
   Discussant: Joshua Herbold, University of Illinois

Tuesday, August 10, 2004 — 10:30 am–12:00 noon

01. Refinements to Economic Theory
Moderator: Pamela Roush, University of Central Florida

1. Gaming Trust and Reciprocity: Some Experimental Evidence
   Kiridaran Kanagaretnam, McMaster University;
   S.M. Khalid Nainar, McMaster University;
   Mohamed Shehata, McMaster University;
   Discussant: Ananda Ganguly, Purdue University
2. International Transfer Pricing: A Comparison of Two Models
   Canri Chan, Monterey Institute of International Studies;
   Discussant: Anne Farrell, University of Illinois at Urbana–Champaign
3. Mediating Effects Of Situational Ethics On The Agency Problem
   Lori Holder-Webb, University of Wisconsin–Madison;
   Jeffrey Cohen, Boston College;
   Laurie Pant, Suffolk University;
   David John Sharp, The University of Western Ontario;
   Discussant: Dennis Bline, Bryant College

Tuesday, August 10, 2004 — 2:00 pm–3:30 pm

01. Financial Statement Users' Judgments
Moderator: Linda Flaming, Monmouth University

1. Board of Director Characteristics and Corporate Lending Judgments
   Divesh S Sharma, Nanyang Technological University;
   Lay Huay Yeap, Nanyang Technological University;
   Discussant: Andrew Felo, The Pennsylvania State University
2. Using Counter-explanation to Limit Unintentional Optimism in Analysts’ Forecasts of Annual Earnings for Loss Firms
   Kathryn Kadous, Emory University;
   Susan D. Krische, University of Illinois at Urbana–Champaign;
   Lisa M. Sedor, University of Notre Dame;
   Discussant: Jon D. Perkins, Florida State University
3. To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance
   Jan Barton, Emory University;
   Molly Mercer, Emory University;
   Discussant: Jennifer Joe, Georgia State University

Wednesday, August 11, 2004 — 10:15 am–11:45 am

01. Contracts and Incentives
Moderator: Janet Butler, Texas State University – San Marcos

1. Incentive schemes, goal level and performance target prioritization in a multi-dimensional task
   Mandy M Cheng, The University of New South Wales;
   Peter F Luckett, The University of New South Wales;
   Discussant: Margaret Shackell, University of Notre Dame
2. Bonus versus Penalty: Does Contract Frame Affect Employee Effort?
   R. Lynn Hannan, Georgia State University;
   Vicky B. Hoffman, University of Pittsburgh;
   Donald V. Moser, University of Pittsburgh;
   Discussant: Bryan Church, Georgia Institute of Technology
3. The Effects of Decision Aids and Contextual Information on the Relationships Among Incentives, Effort and Performance
   Stacey M. Whitecotton, Arizona State University;
   Janet A. Samuels, Arizona State University–West;
   Discussant: William Dilla, Iowa State University

Wednesday, August 11, 2004 — 2:00 pm–3:30 pm

01. Budgeting and International Managerial Issues
Moderator: Heli Hookana, Turku School of Economics and Business Administration

1. Is Environmental Uncertainty an Antecedent or Moderating Variable in the Design of Budgeting Systems? An Exploratory Study
   Rong-Ruey Duh, National Taiwan University;
   Hueiling Chen, Department of Accounting, National Taiwan University;
   Chee W. Chow, San Diego State University;
   Discussant: Laurie Burney McWhorter, Mississippi State University
2. Re-Evaluating Compensation and Control in a Multi-Cultural Environment
   Richard G. Brody, University of South Florida, St. Petersburg;
   Suming Lin, National Taiwan University;
   Stephen B. Salter, University of Cincinnati/Escuela de Negocios,
     Universidad Adolfo Ibanez;
   Discussant: Andrea Drake, University of Cincinnati
3. Budgetary Fairness, Supervisory Trust, and the Propensity to Create Budgetary Slack: Testing a Social Exchange Model
   A. Blair Staley, Bloomsburg University of Pennsylvania;
   Nace R. Magner, Western Kentucky University;
   Discussant: Patrick Kelly, Providence College

Wednesday, August 11, 2004 — 4:00 pm–5:30 pm

01. Work Environment and Performance Evaluation
Moderator: Robin Radtke, University of Texas at San Antonio

1. Performance Evaluation Procedures: The Relative Importance of Outcome Based and Non-Outcome Based Effects
   Chong M. Lau, The University of Western Australia;
   Kuan M. Ming, Edith Cowan University;
   Ian R.C. Eggleton, The University of Western Australia;
   Discussant: Thomas Clausen, Wichita State University
2. Debiasing the Impact of Positive and Negative Prior Impressions on Managers’ Performance Evaluation Judgments
   Sudip Bhattacharjee, Virginia Tech;
   Kimberly K. Moreno, Virginia Tech;
   Discussant: Nathan Stuart, University of Florida
3. The Effect of Participative Performance Evaluation on Accountants' Psychological Empowerment and Job-Related Outcomes
   David Smith, University of Melbourne;
   Kim Langfield-Smith, Monash University (Australia);
   Discussant: Kimberly Sawers, University of California, Riverside