Tentative
ABO Program
AAA National Meeting
San Diego, August 16-18, 1999
Monday, August 16th
10:15 - 11:45 A.M.
ABO Panel:
Methodological Approaches for Improving Behavioral Research in
Management Accounting
Moderator:
Seleshi Sesaye, Duquesne University
Panelists:
Joan Luft, Michigan State University
Frank Hartmann, University of Amsterdam
Wai Fong Chua, University of New South Wales
Michael Shields, Michigan State University
2:00 - 3:30 P.M.
Accounting, Behavior
and Organizations Business Meeting
4:00 - 5:30 P.M. -
Concurrent Session
Effects of systematic
forecast bias, accountability and decision aids on financial
decision making.
Moderator: Axel
Schulz, University of New South Wales
The Effect of
Forecast Bias on Market Behavior: Evidence from Experimental
Assets Markets
Bryan Church,
Georgia Tech
Lucy Ackert, Federal Reserve Bank of Atlanta
Ping Zhang, Wilfrid Laurier University
Discussant: Laureen
Maines, Indiana University
The Effect of
Justification in the Presence of a Decision Aid: A Partial
Replication and Extension of Ashton (1990)
Donald Jones,
Georgia State University
Darrell Brown, Portland State University
Patrick Wheeler, University of South Florida
Discussant: Jake
Rose, University of Oklahoma
The Effects of
Involvement and Accountability on Asset Impairment Decisions
Randall Rentfro,
Florida Atlantic University
Discussant: Ananda
Ganguly, University of Illinois
Tuesday, August 17th
10:15 - 11:45 -
Concurrent Session
Memory, Cognition and
Knowledge of Accounting Decision Makers
Moderator: Jordan
Lowe, University of Nevada-Las Vegas
An Examination
of Schema-Based Memory-Conjunction Errors in a Multi-Tasking
Audit Environment
Deborah L.
Lindberg, Illinois State University
Mario J. Maletta, Northeastern University
Discussant: Hun-Tong
Tan, Nanyang Technological University
Mind Science: A
Cognitive/Affective Approach to the Study of Accounting
Decision Making
Thomas Kida
,University of Massachusetts at Amherst
Kimberly Moreno, Virginia Polytechnic Institute
James F. Smith, University of Massachusetts at Amherst
Discussant: Gene
Johnson, Louisiana Tech University
The Effect of
Experience on External Information Search Performance:
Implications for Tax Professionals' Knowledge Structure
John A. Barrick,
Northeastern University
Discussant: Timothy
Fogarty, Case Western Reserve University
2:00 - 3:30 P.M. -
Concurrent Session
Information for
Managerial Decision Making
Moderator: Elaine
Sanders, University of Texas at San Antonio
The Balanced
Scorecard: Judgmental Effects of Information Organization and
Diversity
Marlys Lipe,
University of Oklahoma
Steven Salterio, University of Waterloo
Discussant: Monte
Swain, Brigham Young University
Assuring
Relevance of Information for Decision Making: Effects of
Information Presentation Format and Management Accounting
Experience
Sandra C.
Vera-Munoz, University of Notre Dame
William R. Kinney, Jr.., University of Texas at Austin
Discussant :
Marjorie Shelley, University of Illinois
4:00 - 5:30 P.M. -
Concurrent Session
Internal Auditing
Issues and Analytical Procedures
Moderator: Steve
Kaplan, Arizona State University
Internal Auditor
Objectivity: In-house versus Outsource
Sunita S. Ahlawat,
Rutgers University
Discussant: Paulette
Tandy, University of Nevada-Las Vegas
The Consequences
of Internal Auditor Burnout
Timothy Fogarty,
Case Western Reserve University
Larry Kalbers, Long Island University-C.W. Post
Discussant: Jerry
Strawser, University of Houston
Evidence of a
Link Between Decision Strategy Selection and Auditor
Performance During Analytical Procedures
Ed O'Donnell,
Arizona State University
Patricia Myers, East Carolina University
Discussant:
Christine Haynes, University of Florida
Wednesday, August
18th
10:15 - 11:45 -
Concurrent Session
Management Control
Issues
Moderator: Ralph
Greenberg, Temple University
Managers'
Variance Investigation Decisions: An Experimental Examination
of Probabilistic and Outcome Ambiguity
Joanna Ho and L.
Robin Kelley, both of the University of California, Irvine
Pamela Keltyka, University of Akron
Discussant: Tanya
Lee, University of Arkansas
The Components
of Tight Budgetary Control: An Empirical Validation
Wim A. Van der
Stede, University of Southern California
Discussant: Noah
Barksy, Villanova University
Integrating
Ethical Dimensions into a Model of Budgetary Slack Creation
Patricia Casey
Douglas, Loyola Marymount University
Benson Wier, Virginia Commonwealth University
Discussant: Vidya
Awasthi, Seattle University
2:00 - 3:30 P.M. -
Concurrent Sessions
Ethics and moral
reasoning in auditing
Moderator: Bobby
Waldrup, University of North Florida
The Effects of
Values and Moral Intensity on Auditors' Ethical Decision
Making
William Shafer,
California State University-Los Angeles
Roselyn E. Morris, Southwest Texas State University
Alice A. Ketchand, Sam Houston State University
Discussant: Lori
Fuller, University of Delaware
The Impact of
Cognitive Information Feedback on Auditors' Moral Abilities
Dawn W. Massey,
Fairfield University
Discussant: John
Rigsby, Mississippi State University
The Impact of
Commitment and Moral Reasoning on Auditors' Responses to
Social Influence Pressure
Alan T. Lord,
Bowling Green State University
F. Todd DeZoort, University of South Carolina
Discussant: David
Sharp, University of Western Ontario
Effects of
Mentoring and Career Orientation on Accountants' Career
Choices
Moderator: Steve
Wheeler, University of the Pacific
Mentoring and
Fairness Among Audit Professionals
Alan Reinstein,
Waynes State University
Phil Siegel and Khondkar Karim, both of Long Island
University-C.W. Post
Discussant: Cathleen
Miller, University of Michigan-Flint
The Career
Orientation of CPA's in Public Accounting Firms
J. Russell Hardin,
Pittsburg State University
Morris H. Stocks, University of Mississippi
Discussant: Dennis
Bline, Bryant College
ABO Forum Papers
Wednesday, August
18, 10:15 - 11:45
The Effect of
Imposed Voting Requirements on FASB Pronouncement Promulgation
William R. Pasewark,
University of Houston
Problem Structuring
in Tax Planning: An Investigation of the Determinants of Tax
Professionals' Cognitive Processes and Performance
K. Dianne Jackson,
University of Texas-San Antonio
Method for a
Methodology: A New Approach for the Middle Range
K. A. Van Peursen,
University of Waikato, New Zealand
Uses and Misuses of
Cronbach's Alpha: Implications for Behavioral Researchers
James C. Lampe, W.J.
Conover and Steve G. Sutton, all of Texas Tech University
The Role of Elicited
Self-Explanations In Learning of Complex Auditing Tasks
Christine E. Earley,
University of Connecticut
Targeting Appeals To
Fairness: The Effects of Explanations Based on Different
Dimensions of Tax Fairness
Tim Rupert and James
Maroney, both at Northeastern University
Martha Wartick, University of Northern Iowa
Information Exchange
in Entrained Groups: A Comparison of Computer-Mediated and
Face-to-Face Communication
David S. Kerr and Uday
S. Murthy, both of Texas A&M University
The Effects of
Cognitive Style Diversity on Decision-Making Dyads: An Empirical
Analysis of a Complex Production-Scheduling Task
Axel K. D. Schulz,
Mandy M. Cheng and Peter Luckett all of the University of New
South Wales |