2002 ABO Working
Paper Series
by John T. Rigsby, School of
Accountancy
Mississippi State University
I would like to thank all of the
contributors to this year's working paper series. Your responses are very much
appreciated! Please contact me by email if you see any errors in the working
papers, and I will get them corrected.
Boston College
- Cohen, J., S. Asare (University of
Florida), and G. Trompeter (Boston College). "The Effect of Management
Integrity and Non-Audit Services on Client Acceptance and Staffing
Decisions."
cohen@bc.edu
- Cohen, J., A. Wright, and G.
Krishnamoorthy (Northeastern University). "Audit Committee Effectiveness
and Financial Reporting Quality."
cohen@bc.edu
g.krishnamoorthy@neu.edu
- Cohen, J., A. Wright, and G.
Krishnamoorthy (Northeastern University). "Corporate Governance and the
Audit Process."
cohen@bc.edu
Carleton University
Fairleigh Dickinson
University
- Kleinman, G., D. Palmon (Rutgers
University), and P. Lee (Pace University). "The Effects of Personal and
Group Level Factors on the Outcomes of Simulated Auditor-Client Teams."
gklei49593@cs.com
Fordham University
- Tucker, R., E. Matsumura (University
of Wisconsin-Madison), and K. Subramanyam (University of Southern California).
"Going-Concern Judgments and Opinion Shopping Behavior: The Effect of
Forecast Accuracy and the Self-Fulfilling Prophecy."
atucker458@aol.com
- Tucker, R., E. Matsumura (University
of Wisconsin-Madison), and K. Subramanyam (University of Southern California).
"Going-Concern Judgments: The Effect of the Self-Fulfilling Prophecy and
Forecast Accuracy".
atucker458@aol.com
Georgia State
University
Marist College
- Tully, G., M. Gagne, and J.
Hollister. "The Judgmental Effects of Balanced Scorecard Performance
Measures: Evidence of Contingencies."
greg.tully@marist.edu
Middlesex University,
UK
- Abou-Seada, M. and M.
Abdel-Kader(University of Essex, U.K.). "Belief Revision vs Open Mind in
Auditors' Evaluation of Evidence."
m.abou-seada@mdx.ac.uk
Open University Business
School
- Tyrrall, D. and D. Parker (Aston
University Business School). "The Privatisation of British Rail: A Study
in Organisational Morphogenesis."
D.e.tyrrall@open.ac.uk
Saint Mary's University
- Shaub, M. "Trust as a Threat to
Independence: Emotional Trust, Auditor-Client Interdependence, and Their Impact
on Professional Skepticism."
mshaub@stmarytx.edu
State University of West
Georgia
- Cluskey, Jr., G., B. Goitein
(Bradley University), and C. Ehlen (University of Southern Indiana).
"Development of a Short Form for Holland's Self-Directed Search in
Accounting Research."
bcluskey@westga.edu
Texas Tech University
- Jones, D. and P. Wheeler (University
of South Florida), and N. Saleem (University of Houston-Clear Lake).
"Adapting a Decision Aid's Advice for Nonmodeled Cue Information: the
Impact of Information Display."
pwheeler@coba.usf.edu
The University of
Alabama
- Dezoort, T., D. Hermanson (Kennesaw
State University), and R. Houston. "Audit Committee Member Support for
Proposed Adjustments: Effects of Financial Report Timing, Proximity to Earnings
Target, and Eternal Auditor Consistency."
tdezoort@cba.ua.edu
- Dezoort, T., D. Hermanson (Kennesaw
State University), and R. Houston. "Audit Committee Support for Auditors:
The Effects of Materiality Justification and Accounting Precision."
tdezoort@cba.ua.edu
University of Delaware
- Fuller, L., M. Taylor (University of
Nebraska), and B. Tuttle (University of South Carolina). "The Effects of
Financial Statement Fraud Risk, Business Risk and Engagement Profitability on
Audit Planning and Audit Fees."
tuttle@darla.badm.sc.edu
University of Georgia
- Bamber, E. and V. Iyer (University
of North Carolina at Greensboro). "A Study of Big 5 Auditors' Professional
and Organizational Identification, Antecedents and Outcomes."
mbamber@terry.uga.edu
University of Kentucky
- Stone, D. and P. Beck (University of
Illinois). "An Action Research Analysis of Small Client Audit Proposals
and Auditor Choice."
dstone@uky.edu
- Stone, D. and S. Warsono. "Does
Accounting Account for Knowledge?" cmailto:dstone@uky.edu
University of Limerick,
Ireland
- O'Donnell, D., N. Bontis, P.
O'Regan, T. Kennedy, P. Cleary, and A. Hannigan. "CFOs: e-Business
Architects or Commodified Foot-Soldiers?"
Dave@intellectualcapitalireland.com
- O'Donnell, D., P. O'Regan, B.
Coates, T. Kennedy, B. Keary, and G. Berkery. "Human Interaction: The
Critical Source of Value in Intellectual Capital Creation."
dave@intellectualcapitalireland.com
University of Massachusetts
Dartmouth
- Baker, C. "Crime, Fraud and
Deceit on the Internet: Is There Hyperreality in Cyberspace?"
rbaker@umassd.edu
- Baker, C. "Theoretical
Approaches to Management Information and Control Systems Research."
rbaker@umassd.edu
University of Minnesota
- Shapiro, B. and C. Baker (University
of Massachusetts Dartmouth). "Information Technology and The Social
Construction of Information Privacy."
bshapiro@csom.umn.edu
University of Nebraska
- Burton, F. and B. Tuttle (University
of South Carolina). "Market Behavior Under Information Overload
Conditions: Evidence from the Laboratory."
tuttle@darla.badm.sc.edu
University of Nevada Las
Vegas
- Frank, K. and D. Lowe. "An
Examination of Alternative Work Arrangements on Perception of Performance and
Career Success in Private Accounting Practice."
dlowe@ccmail.nevada.edu
- Lowe, D. and P. Reckers (Arizona
State University). "A Preliminary Framework in Examining the Influence of
Outcome Information on Evaluations of Auditor Decisions."
dlowe@ccmail.nevada.edu
University of South
Carolina
- Harrell, A. and B. Tuttle. "The
Impact of Aligning Control System Variables with Strategy on the Goal Priority
Behavior of Manufacturing Managers."
tuttle@darla.badm.sc.edu
University of South
Florida
- Wheeler, P. and D. Jones (Texas Tech
University). "Decision Support for Predictive Judgments Using Financial
Ratios: Cue Combination and Best-Matched Cases."
pwheeler@coba.usf.edu
- Wheeler, P. and D. Jones (Texas Tech
University). "User-Choice between Multiple Decision Aid Features in a
Decision Support System and Its Effects on Decision Behavior and Judgment
Quality."
pwheeler@coba.usf.edu
University of Southern
California
- Lu, J. and C. Swenson. "Tax
Rates, Implicit Taxes, and Firm Performance."
rosborn@marshall.usc.edu
- Subramanyam, K. and M.
Venkatachalam. "Why Is Book Value Relevant for Equity Valuation? Assets-in
Earnings."
rosborn@marshall.usc.edu
- Trezevant, R., D. Dhaliwal, and J.
Sneed. "Factors Associated with the Choice to Use Before-tax or After as
the Contracting Variable in Annual Bonus Plans."
rosborn@marshall.usc.edu
The University of Texas at
Austin
- Koonce, L., M. McAnally, and M.
Mercer (Emory University). "How Do Investors Judge the Risk of Derivatives
and Non-Derivative Financial Items?"
lisakoonce@mail.utexas.edu
University of
Wisconsin-Madison
- Matsumara, E., S. Yoo (Hong Kong
University Science and Technology), and R. Tucker (University of Wisconsin;
Fordham University). "Managing Auditor Litigation Risk by Screening
Clients and Forming a Strategy as a Litigator."
atucker458@aol.com
University of
Wisconsin-Milwaukee
- Kren, L. "Effects of
Uncertainty, Participation, and Control System Monitoring on the Propensity to
Create Budget Slack and Actual Budget Slack Created."
lkren@uwm.edu
Virginia Commonwealth
University
- Wier, B., D. Stone (University of
Kentucky), and J. Hunton (University of South Florida). "Promotion &
Performance Evaluation of Managerial Accountants."
bwier@vcu.edu
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