ABO PROGRAM
1996 AAA National Meeting
August 1996 Chicago, IL
The 1996 preliminary program for the AAA Meeting is now in
place; and if the ABO Section program is representative, the
overall program should certainly be a great one. The ABO Section
Program is indicative of the diverse interest of the section
membership who provide a broad array of research topics.
Despite a blizzard in the Northeast U.S. in early January and
overwhelming concern as to whether the mail service would deliver
in a timely fashion, 64 submissions were received. This was about
a 30 percent increase in submissions over the prior year and
resulted in the ABO section garnering 1 panel session, 4 paper
sessions and 11 forum slots. (Only the Financial Reporting,
Teaching and Curriculum, and Auditing Sections received more
submissions and ultimately exceeded these numbers). The overall
quality of the papers made the program selection process
extremely difficult.
On behalf of the section, I would like to thank the 129
individuals who authored the papers submitted for consideration
and the 121 reviewers who ultimately made the successful
completion of the process possible. The program for the national
meeting is as follows:
Panel Session: Behavioral Research in Accounting.
Past Accomplishments and Future Directions
The panel will provide an opportunity to discuss BRIA's
history, past accomplishments, current trends and future
directions. A major substantive issue that will be addressed
is the emerging research developments in behavioral
accounting and how those developments will affect future
research trends.
Moderator: Seleshi Sisaye, Duquesne University
Panelists:
- Jacob G. Birnberg, University of Pittsburgh
- Kenneth Euske, Naval Postgraduate School
- Kenneth R. Ferris, American Graduate School of
International Management
- Don W. Finn, Texas Tech University
- Susan F. Haka, Michigan State University
Paper Session 1: Behavioral Research in Managerial Control
Systems
- An Attributional Analysis of the Relation Between
Participative Budgeting and Performance
- Ronald F. Barbee, Alaska Pacific University
- Bernard Wong-on-Wing, Washington State University
- Evaluative Use of Budgets, Task Variability and
Propensities to Create Budgetary Slack: An Empirical
Investigation
- Lokman Mia, Griffith University
- A Field of Control System "Redesign": The
Impact of Institutional Processes on Strategic Choice
- Margaret A. Abernethy, University of Melbourne
- Wai Fong Chua, University of New South Wales
Papers Session 2: Research in Managerial Behavior
- Motivating Truthful Upward Communication of Private
Information
- Richard Nen-Chen Hwang, California State
University, San Marcos
- Chee W. Chow, San Diego State University
- Woody Liao, University of California, Riverside
- Agency Theory and Prospect Theory in Escalation of
Commitment: Some International Evidence
- David Sharp, University of Western Ontario
- Stephen B. Salter, Texas A&M University
- National Culture and Escalating Commitment to
Unprofitable Projects
- Paul Harrison, University of South Carolina
- Chee W. Chow, San Diego State University
- Timothy Lindquist, University of Northern Iowa
- Anne Wu, National Chengchi University
Paper Session 3: Behavioral Research in Judgment and
Decision Making
- A Comparison of AHP and ANOVA Decision Modeling
Techniques in Internal Control Procedure Evaluation
- John M. Hassell, University of Texas at Arlington
- Sally A. Webber, Elmhurst College
- Examining the Effects of Search Strategy, Motivation and
Risky Choice on Forecasts of Earnings: An Experimental
Assessment of Professional Financial Analysts
- James E. Hunton, Virginia Commonwealth University
- Ruth Ann McEwen, Virginia Commonwealth University
- Decision Processes Associated with Auditors' Evidential
Planning Strategies
- Arnold M. Wright, Boston College
- Jean C. Bedard, Northeastern University
Paper Session 4: Behavioral Research in Workplace Issues
- The Career Orientation of CPA's: An Empirical Analysis
- Morris H. Stocks, University of Mississippi
- J. Russell Hardin, Gardner-Webb University
- 0. Finley Graves, University of Mississippi
- A Survival Analysis of Turnover Rate and Promotion
Velocity of Tax Professionals: Gender Differences
- Philip H. Siegel, Monmouth University
- Suzanne N. Cory, St. Mary's University
- Mark B. Persellin, St. Mary's University
- The Effect of Gender and Discipline Diversity of the
Ethical Awareness of Potential Public Accounting Recruits
- Laurie Pant, Suffolk University
- Jeffrey Cohen, Boston College
- David Sharp, University of Western Ontario
- The Interrelationship Between an Individual's Values and
Perceptions of Moral Intensity: An Empirical Study
- Charles P. Cullinan, Bryant College
- Gail B. Wright, Bryant College
- Dennis Bline, Bryant College
Forum Papers:
- A Field Study Exploration of Factors Influencing the
Incidence of Budgetary Slack
- Alan S. Dunk, University of Western Sydney Nepean
- Hector Perera, Massey University
- A Multi-Stage Approach to External Auditor's Evaluation
of the Internal Audit Function
- Ganesh Krishnamoorthy, Boston College
- Accounting in Organizational Action: A Subsuming
Explanation or Situated Explanations?
- L. Brendan McSweeney, University of Warwick
- Cognitive Flexibility in Judgments by Accountants:
Factors Influencing Its Development and Desirability
- Gail K. Sergenian, Suffolk University
- Controls and Transaction Cost Economics: Refinements to
Ouchi's Model
- S. Paul Roy, York University
- Gary Spraakman, York University
- Factors Affecting Managers' Resource Allocation Decisions
- C. Janie Chang, California State University, San
Marcos
- Joanna Ho, University of California, Irvine
- JIT Barriers, Facilitators and Outcomes: A Field Study
- Kanalis Ockree, Washburn University
- Questioning Techniques and Social Desirability Response
Bias in Ethical Scenarios
- Shi-Jen Kathy Ho, SUNY at Albany
- Robert A. McDonald, SUNY at Albany
- The Effects of Intragroup Cooperation and Performance
Feedback on Group Performance in High Interdependence
Tasks
- Peter Luckett, University of New South Wales
- Axel K-D. Schultz, University of New South Wales
- The Role of Procedural Memory in Performing Accounting
Tasks
- Joseph J. Schultz, Jr., Arizona State University
- Paul J. Herz, Western State College
- The Work Experience of Auditors: A Comparison of Internal
and External Practitioners
- Timothy J. Fogarty, Case Western Reserve
- Lawrence Kalbers, John Carroll University