Compiled by John T.
Rigsby
Mississippi State University
To conserve space and allow as many titles to be included as possible, papers are listed alphabetically by authors. Interested individuals should contact the author whose institution is listed in parentheses for copies of the working papers. Anyone interested in having their working papers included in a future edition of the Working Paper Update should send titles to John T. Rigsby, School of Accountancy, Drawer EF, Mississippi State University, Miss. State, MS 39762 or email the information jrigsby@cobilan.misstate.edu.
Anderson, B., M. Maletta, and Arnold Wright (Boston College). "Perceptions of Auditor Liability: Views of the Judicia and the Profession."
Anderson, M. J., and Shyarn Sunder (Carnegie Mellon University). "Professional Traders as Intuitive Bayesians. "
Arnold, Vicky (Arizona State University) and J. Palko. "An Examination of Cue Usage in a Going-Concern Decision Task. "
Arnold, Vicky (Arizona State University), S. C. Hayne, C. A. P. Smith, and S. G. Sutton. "An Investigation on the Effect of Computerized Support Systems on Group Decision Making Under Time Pressure. "
Asare, S., and Arnold Wright (Boston College). "Multiple-Hypothesis Evaluation in Auditing. "
Asare, S., and Arnold Wright (Boston College). "Multiple Hypothesis Evaluation of Professional Auditors: Normative and Substantive Skills."
Asare, S., and Arnold Wright (Boston College). "Multiple-Hypothesis Representation and Revision in Auditing. "
Bailey, Charles D. (University of Central Florida) and S. Gupta. "Judgment in Learning-Curve Forecasting: A Laboratory Study,"
Bamber, E. M., and Robert J. Ramsay (University of Kentucky). "An Investigation of the Effects of Specialization in Audit Workpaper Review."
Bamber, E. M., R. M. Tubbs, and Robert J. Ramsay (University of Kentucky). "An Examination of the Descriptive Validity of the Belief-Adjustment Model and Alternative Attitudes to Evidence in Auditing. "
Basu, P., and Arnold Wright (Boston College). "Control Environment Risk Factors: Client Contingency Considerations and Audit Testing Strategy. "
Bouwman, Marinus J. (University of Arkansas). "The Introduction to Financial Accounting: Exploring the Learning Process."
Brown, D., and Donald R. Jones (University of Utah). "Influencing Decision Makers' Reliance on Decision Aids: An Experiment and Expanded Discussion."
Brown, Reva (University of Essex). "Organizational Culture and the Paradigm Problem."
Brown, Reva (University of Essex). "Connecting Chrysanthemums and Swords: Ruminations on Methodology."
Brown, Reva (University of Essex). "Meta-Competence: A Recipe for Reframing the Competence Debate."
Brown, Reva (University of Essex). "Meetings and Intersections: Organizational Theory Encounters Feminist Theorizing."
Brown, Reva (University of Essex). "The Persistence of the Paradigm Problem."
Brown, Reva (University of Essex). "Knowing About Knowledge. "
Brown, Reva (University of Essex). "The Purpose of University Business Schools."
Brown, Reva (University of Essex), J. Clowes, S. McCartney. "Do They Mean Business? An Investigation of the Purpose of the 'New University' Business Schools."
Brown, Reva (University of Essex) and C. Guilding. "The Academic Accountant and Knowledge."
Brown, Reva (University of Essex) and S. McCartney. "Pie in the Sky, or Why the NHS will Never Achieve the Perfect Outcome Measure."
Brown, Reva (University of Essex) and S. McCartney. "Family Firms: Using the Family as a Metaphor for the Organization. "
Brown, Reva (University of Essex) and S. McCartney. "Competence, Meta-Competence, and the Accounting Student. "
Brozovsky, John (Virginia Tech). "Some Implications of Homogenizing Restrictions on the Audit Profession: An Experimental Study."
Butler, Stephen A. (University of Oklahoma). "The Effect of a Long-term Compensation Plan on Risky Choices."
Butler, Stephen A. (University of Oklahoma) and J. L. Reimers. "An Exploratory Study into the Influence of a Long-term Compensation Plan and Job Security on Time Horizons. "
Butler, Stephen A. (University of Oklahoma) and S. Whitecotton. "The Usefulness of a Statistical Decision Aid in Improving Bond Rating Predictions: Implications of Prospect Theory."
Butler, Stephen A. (University of Oklahoma) and S. E. Bonner. "Auditor's Performance When Using Attention-directing Analytical Procedures."
Butler, Stephen A. (University of Oklahoma), J. Sankaran, and E. Sanders. "The Effect of Change in Accounting Method on Railroad Investment Decisions."
Carnes, G., and Andrew D. Cuccia (Louisiana State University). "An Analysis of the Effect of Tax Complexity and its Perceived Justification on Equity Judgments."
Coates, J. D., A. Smith, and Don R. Deis (Louisiana State University). " Attitudes Toward Ethical Dilemmas: A Gender-Specific Dif ferential Test."
Cohen, Jeffery (Boston College) and G. Trompeter. "Audit Practice Development in an Environment with Multiple Accountabilities. "
Copp, C., and Andrew D. Cuccia (Louisiana State University). "The Effects of Tax Report Timing on the Framing of Reported Decisions."
Dalton, D. R., J. W. Hill, and Robert J. Ramsay (University of Kentucky). "Women As Managers and Partners: Context Specific Predictors of Turnover in International Public Accounting Firms."
Dalton, D. R., J. W. Hill, and Robert J. Ramsay (University of Kentucky). "The Threat of Litigation and Voluntary Partner/Manager Turnover in Big 6 Firms."
Day, J. F. S., R J. Taylor (University of Manchester). "Debt Contracting and Covenants: Evidence from the U.K."
Dilla, W., and Dan N. Stone (University of Illinois), "Representations as Decision Aids: The Asymmetric Effects of Words and Numbers on Auditors' Inherent Risk Judgments. "
Dilla, W., and Dan N. Stone (University of Illinois). "An Exploratory Study of Response Scale Effects in Risk Judgments. "
Dilla, W., and Dan N. Stone (University of Illinois). " Task-Specific Audit Structure, Decision Processes and Inherent Risk Judgments. "
DiPetro, J. D., Theodore J. Mock (University of Southern California), and A. Wright. "An Investigation of Adaptability in Evidential Planning. "
Einathan, Dan (University of Southern California), T. W. Lin, and S. M. Young. "Benchmarking and Management Accounting: A Framework for Research."
Eining, M. M., Donald R. Jones (University of Utah), and J. K. Loebbecke. "Reliance on Decision Aids: An Examination of Auditors' Assessment of Management Fraud."
Fedor, D. B., and Robert J. Ramsay (University of Kentucky). "Investigating Multiple Responses to Corrective Feedback: A Field Study of the Audit Workpaper Review Process. "
Fogarty, Tim (Case Western Reserve University) and L. Kalfers. "The Work Experience of Auditors: A Comparison of External and Internal Practitioners."
Ghosh, Dipankar (University of Oklahoma). "De-escalation Strategies of Sunk Cost Effect: Some Experimental Evidence. "
Ghosh, Dipankar (University of Oklahoma). "Nonstrategic Delay in Bargaining for Transfer Prices: An Experimental Investigation."
Ghosh, Dipankar (University of Oklahoma). "Impact of Organizational Factors on Negotiation Outcomes."
Ghosh, Dipankar (University of Oklahoma) and M. Boldt. "Framing Effect, Reference Point Shift and Negotiator's Inter-temporal Risk Preference: Experimental Evidence. "
Ghosh, Dipankar (University of Oklahoma) and M. R. Ray. "Risk, Ambiguity and Decision Choice: Some Additional Evidence."
Ghosh, Dipankar (University of Oklahoma) and M. R. Ray. "Impact of Probability Precision on the 'Outcome Effect' in Performance Evaluation of Cost Variance Investigation Decisions."
Ghosh, Dipankar (University of Oklahoma) and S. Whitecotton. "Analysts' Problem Solving Ability, Earnings Forecasts and Decision Aids."
Gode, D. K., and Shyam Sunder (Carnegie Mellon University). "What Makes Markets Efficient? A Statistical Approach. "
Hirst, E., and Lisa Koonce (University of Texas at Austin). "Audit Analytical Procedures: A Field Investigation."
Hirst, E., and Lisa Koonce (University of Texas at Austin). "The Impact of Analyst Type and Argument Type on Investor Reactions to Financial Analysts' Research Reports. "
Hughes, R J., and Robert H. Trezevant (University of Southern California). "The Capital Structure and LIFO/ FIFO Choices: Cash-Flow Signaling or Tax-Shield Substitution. "
Jamal, K., and Shyam Sunder (Carnegie Mellon University). "Biased Heuristic Traders and Attainment of Bayesian Equilibria in Double Auctions."
Johnson, Wayne A. (Indiana University Kokomo) and K. C. Snead. "Factors Affecting the Motivation of a Manager to Implement Activity-Based Costing."
King, Ian (University of Essex). "Competence in Decision Making. "
Kinney, M., and Robert H. Trezevant (University of Southern California). "Earnings Management Using Nonrecurring Items. "
Koonce, Lisa (University of Texas at Austin) and S. Salterio. "The Persuasiveness of Audit Evidence: The Case of Accounting Policy Judgments."
Krishnamoorthy, Ganesh (Boston College). "A Multi-Stage Approach to External Auditor's Evaluation of Internal Audit Function. "
Krishnan, Jagan (Temple University) and Jayanthi Krishnan. " Litigation Risk and Auditor Resignations. "
Lord, Alan T. (Bowling Green State University). "The Effects of Selected Contextual Factors on Judgments of Partners in Local CPA Firms."
Lord, Alan T. (Bowling Green State University). "The Importance of Organizational and Environmental Pressures on External Auditors' Judgments and Decision Behavior. "
Louwers, T. J., and J. R. Strawser (University of Houston), "The Impact of Investigation Results and Relative Budget Importance on Dysfunctional Behavior in an Audit Setting. "
Manson, Stuart (University of Essex), S. McCarthy, and M. Sherer. "Is This a Private Party or Can Anyone Come? An Exploration of the Role of the Management Letter in Auditor-Management Relationships."
Marimon, R., and Shyam Sunder (Carnegie Mellon University). "Does a Constant Money Growth Rule Help Stabilize Inflation?: Experimental Evidence."
Mock, T., Arnold Wright (Boston College), G. Krishnamoorthy, and M. Washington. "Auditors' Probabilistic Reasoning In A Multi-Stage Risk Assessment Task, "
Palmrose, Zoe-Vonna (University of Southern California) and J. Carcello. "An Empirical Investigation of Modified Reporting and Auditor Litigation on Bankrupt Clients."
Pasewark, W. R., and Jerry R. Strawser (University of Houston). "The Effect of Organizational Antecedents on the Turnover Intentions of Professional Accountants."
Pincus, Karen V. (University of Arkansas) and R. Bernardi. "The Relationship Between Materiality Thresholds and Judgments of Fraud Risk."
Pincus, Karen V. (University of Arkansas) and P. Caster. "An Empirical Test of Bentham's Theory of the Persuasiveness of Evidence."
Quilliam, Will (University of South Florida-Sarasota). "Examining the Effect of Accountability on Auditors' Valuation Decisions."
Quilliam, Will (University of South Florida-Sarasota), Karen Hooks, and Ellen Hufnagel. "Salience of Accountability: A Context-Specific Model for Auditing."
Ruhl, J., and Ram S. Sriram (Louisiana State University). "Initial Attributions for Failure to Meet a Goal: The Effects of Outcome Severity and Participation in Goal Setting."
Russell, J. (University of Manchester). "The Status of Research in Employee Participation: A Case for More Appropriate, Rigorous and Critical Methodology."
Schroeder, Richard (University of North Carolina at Charlotte), H. Glover, and P. Mynatt. "The Personality, Job Satisfaction and Turnover Intentions of African-American Accountants. "
Shafer, W., R. E. Morris, and Jerry R, Strawser (University of Houston). " Comprehension of Nonroutine Transactions During Audit Planning: Evidence from Free Recalls and Inferences. "
Shaoul, Jean (University of Manchester). "Accounting For Muddy Waters."
Smith, A., G. Agacer, and Don R. Deis (Louisiana State University). "The Link Between Culture and Professionalism: A Cross-Cultural Examination."
Smith, C. A. P., Vicky Arnold (Arizona State University), and S. G. Sutton. "The Impact of Time Pressure on Decision Making for Choice and Judgment Tasks: Implications for Audit Planning."
Sprinkle, G., and Richard M. Tubbs (University of Iowa). "The Effects of Audit Risk and Information Importance on Auditor Memory During Working Paper Review. "
Sriram, Ram S. (Louisiana State University). "Alternative Knowledge Representation Technique for Expert System Development in Auditing."
Stone, Dan N. (University of Illinois). "Getting Tenure in Accounting: A Personal Account of Learning to Dance With the Mountain. "
Stone, Dan N. (University of Illinois), V. Arunachalam, and J. Chandler. "An Empirical Investigation of Knowledge, Skill, Self-Efficacy and Computer Anxiety in Accounting Education."
Strong, N., Martin Walker (University of Manchester), and Z. Harding. "Price Models and Earnings Response Coefficients."
Wright, Arnold (Boston College) and J. Bedard. "Decision Processes Associated With Auditor's Evidential Planning Strategies."
Wright, Arnold (Boston College), J. Cohen, and G. Krishnamoorthy. "The Integration of Non-Financial and Financial Information in Conducting Analytical Procedures."
Wright, Arnold (Boston College), G. Trompeter, and S. Asare. "The Effect of Accountability and Time Budget Pressure on Auditors' Information Search and Analytical Procedure Judgments."
Wright, Arnold (Boston College) and S. Wright. "An Examination of Factors Affecting the Decision to Waive Audit Judgments."
Wright, Arnold (Boston College) and S. Wright. "The Relationship Between Assessments of Internal Control Strength and Error Incidence, Detection and Cause."
Wright, Arnold (Boston College) and S. Wright. "The Effect of Industry Experience On Hypothesis Generation and Audit Planning Decisions."
Wright, Lorraine (North Carolina State University), C. Coleman, and H. Glover. "The Effect of an Individual Auditor's Commitment to the Audit Client on Audit Results."