1996 ABO Research Conference

Stardust Hotel * June 24-25, 1996 * Las Vegas, Nevada

Monday, June 24 Concurrent Sessions:

#1 Accountants' Job Satisfaction and Turnover

• Work-Personal Life Balance Variables and Turnover Intent in Big 6 Public Accounting Firms-Karen L. Hooks, University of South Florida; Paula B. Thomas, Middle Tennessee State University; and William D. Stout, University of South Florida.
• An Investigation of Accountants' Attitudes and Turnover Intentions Across Work Settings: A Structural Equation Modeling Analysis-Dennis M. Bline, Bryant College and Peter J. Poznanski, Cleveland State University.
• Role Stress, The Type A Behavior Pattern and External Auditor Job Satisfaction and Performance-Richard T. Fisher, Lincoln University, New Zealand.

#2 Control and Motivation

• Towards a Cultural Contingency Theory of Budget Systems-Patricia Casey Douglas, Loyola Marymount University and Rasoul H. Tondkar, Virginia Commonwealth University.
• The Role of Gainsharing in Sustaining Change-Robert Chenhall and Kim Langfield-Smith, Monash University, Australia.
• Control as a Resource Exchange Process: Applications to Complex Business Organizations-Seleshi Sisaye, Duquesne University.

#3 Interpretation in Financial Accounting

• The Impact of Connotative Meaning on Accounting Decision Making: The Case of the Extraordinary Items Classification-Jane J. F. Hronsky, Curtin University, Australia and University of Melbourne, and Keith A. Houghton, University of Melbourne, Australia.
• Information Representation and Going Concern Judgments-William N. Dilla, University of MissouriSt. Louis and Barbara Wheeling, University of Alberta.
• Judgments of Significant Influence: New Zealand Evidence-Fawzi Laswad and Melvin Roush, Victoria University of Wellington, New Zealand.

#4 Analytical Procedures Judgments

• Experience Effects on the Use of Analytical Procedures and Information Search Given Compatible and Incompatible Evidence-Joanna L. Ho and William F. Wright, University of California, Irvine.
• The Effects of Interferences and Availability from Hypotheses Generated by a Decision Aid Upon Analytical Procedures Judgments-John C. Anderson, Virginia Polytechnic Institute and State University; Steven E. Kaplan and Philip M. J. Reckers, Arizona State University.

#5 Ethics, Accountability and Time Pressure

• The Effects of Reward Structure and Ethical Ambivalence on Audit Staff Reporting Behavior-Connie Esmond-Kiger, Northern Illinois University.
• Auditor Judgments: The Effects and Interaction of Partners' Views and Time Constraints-Christine E. L. Tan, Christine A. Jubb and Keith A. Houghton, University of Melbourne, Australia.

#6 Financial Analysts' Cognition

• The Importance of Investment Decision Goal to Financial Analysts' Memory for Company Information-Debra A. Bullis, Washington State University
• Analysts' Problem-Solving Abilities, Earnings Forecasts and Decision Aids-Dipankar Ghosh, University of Oklahoma and Stacy M. Whitecotton, University of Missouri-St. Louis.

#7 Audit Evidence Judgments

• Auditors' Uncertainty Representation and Evidence Aggregation-Theodore J. Mock, University of Southern California; Arnold Wright, Boston College; Mary Washington, Governors State University; and Ganesh Krishnamoorthy, Boston College.
• An Examination of Factors Affecting the Auditor's Decision to Project Sample Errors to Audit Populations-Heather M. Hermanson, Kennesaw State College.

#8 Accountants' Job Satisfaction

• Using Structural Equation Modeling to Investigate the Causal Ordering of Job Satisfaction and Organizational Commitment Among Staff Accountants-Peter J. Poznanski, Cleveland State University and Dennis M. Bline, Bryant College.
• A Meta-Analysis of the Antecedents, Indeterminants and Consequences of Accountants' Job Satisfaction-John Brierley, University of Wales, U.K.

#9 Auditor Independence

• Audit Practice Development in an Environment with Multiple Accountabilities-Jeffrey Cohen and Greg Trompeter, Boston College.
• An Empirical Investigation of the Sources of Power in Auditor-Client Relationships: A Test of Goldman and Barlev-Craig Emby and Ronald A. Davison, Simon Fraser University.

Tuesday, June 25
Concurrent Sessions:

#10 Audit Experience

• Cognitive Flexibility in Judgments by Accountants: Factors Influencing Its Development and Desirability-Gail K. Sergenian, Suffolk University.
• The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions-Sally Wright, University of Massachusetts Boston and Arnold Wright, Boston College.
• The Availability and Sources of Feedback in Audit Planning-Mary Callahan Hill, University of North Carolina at Charlotte.

#11 Personality Factors in Accounting Contexts

• The Interrelationship Between Personal Values and Perceptions of Moral Intensity: An Empirical Study-Charles P. Cullinan, Gail B. Wright and Dennis M. Bline, Bryant College.
• The Effect of Gender and Discipline Diversity on the Ethical Awareness of Potential Public Accounting Recruits-Jeffrey Cohen, Boston College; Laurie Pant, Suffolk University; and David Sharp, University of Western Ontario.
• The Impact of Reactance and Perceptions of IRS Power on Taxpayer Aggressiveness-Sandra S. Kramer, University of Florida and Ronald S. Ross, Georgetown University.

#12 Fuzzy Sets Methodology

• Assessing the Risk of Management Fraud Using Red Flags: A Fuzzy Logic Approach-Ashutosh Deshmukh, Penn State University at Erie and Philip H. Siegel, Monmouth University.
• Deriving Synergies from Ambiguous Attributes of a Peer Review Process-Akhilesh Chandra, North Carolina A&T State University; Khursheed Omer, University of Houston-Downtown; and Philip H. Siegel, Monmouth University.
• A General Framework for Accounting & Audit Decision Making Under Ambiguity-Awni M. Zebda, Texas A&M University-Corpus Christi.

#13 Knowledge, Ability and Motivation Effects

• How Effort and Experience Influence Memory for Audit Evidence-Ed O'Donnnell, Mississippi State University.
• How do Ability and Motivation Affect Decision Makers' Performance?-C. Janie Chang, California State University, San Marcos; Joanna L. Y. Ho, University of California, Irvine; and Woody Liao, University of California, Riverside.

#14 Framing Issues in Management Accounting

• Intertemporal Framing Issues In Management Compensation-Marjorie K. Shelley and Thomas C. Omer, Northeastern University.
• Social Utility in a Transfer Pricing Situation: The Impact of Contextual Factors-Penelope Sue Greenberg, Widener University and Ralph H. Greenberg, University of Pennsylvania.

#15 Future Directions

• A Comparison of Academics', Practitioners' and Users' Perspectives Toward the Research of Accounting Practice-Zane L. Swanson and Norma Jean Gross, Saint Louis University,
• Expanding the Horizons of Behavioral Accounting Research: Organizational Sociology in Accounting Research-Jesse J. Dillard, University of New Mexico.
• Preparing for the Next Decade of Behavioral Research: The BAR Monograph-Vicky Arnold, University of Hartford.