1999 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 response has been outstanding! Please contact me by e-mail if you see any errors in the working papers, and I will get them corrected.

Alabama

• Houston, R., M. Peters (Maryland), and J. Pratt (Indiana). "Further Evidence on Risk Premiums in Audit Fees". jpratt@indiana.edu

Arizona State

• Kaplan, S. and S. Whitecotton. "An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment". stacey.whitecotton@asu.edu
• Kaplan, S. and S. Whitecotton. "Effects of Uncertainty and Source Credibility on Escalation of Commitment". stacey.whitecotton@asu.edu
• Kaplan, S., H. Reneau, and S. Whitecotton. "The Effects of Predictive Ability Information, Locus of Control, and Decision Maker Involvement on Decision Aid Reliance". stacey.whitecotton@asu.edu

Baruch College-City University of New York

• Tinker, T. "For Criticism: Rational Dialectics and the Critical Renewal of Professional, Foucauldian, Ethnographic and Epistemic Studies". tonytinker@email.msn.com
• Tinker, T. "Like Lambs to the Slaughter: How the Accounting Establishment Fails its Students Without Exams". tonytinker@email.msn.com
• Tinker, T. "From Boy Scouts to Good Soldiers: The Poverty of Ethical Liberalism in Accounting". tonytinker@email.msn.com

Bentley College

• Abdolmohammade, M. and C. Usoff. "The Assessment of Task Structure, Knowledge Base, and Decision Aids for a Comprehensive Inventory of Audit Tasks". mabdolmohamm@lnmta.bentley.edu
• Abdolmohammade, M., W. Read, and P. Scarborough (Brock University). "Cognitive Style and Gender as Explanatory Variables for Auditors? Differential Moral Reasoning?" mabdolmohamm@lnmta.bentley.edu
• Abdolmohammade, M., D. Searfoss (University of Utah), and J. Shanteau (Kansas State University). "A Framework for Analysis of Characteristics of Audit Experts". mabdolmohamm@lnmta.bentley.edu
• Abdolmohammade, M., J. Thibodeau, and C. Usoff. "Expert Characteristics: Does Industry Specialization Matter?" mabdolmohamm@lnmta.bentley.edu
• Owhoso, V. and L. Ponemon (Pricewaterhouse Coopers LLP). "Sensitivity to Ethical Player Information When Framing Fraud Risk Judgments".vowhoso@bentley.edu
• Owhoso, V., W.F. Messier, Jr. (Georgia State University), and J.G. Lynch, Jr. (Georgia State University). "Risk Reduction and the Audit Review Process: The Interaction of Review Hierarchy, Team Processing, and Industry Specialization". accwfm@langate.gsu.edu

Bodo Graduate School of Business, Bodo University - Norway

• Arnulf, H. and I. Pettersen. "Groups Perceptions and Performance Measures in Hospital Settings".
• Bourmistrov, A. "Management Control in Change: Perspectives of Local Government and Transition". anatoly.bourmistrov@hibo.no
• Bourmistrov, A. and F. Mellemvik. "Accounting in Local Governments in Russia". anatoly.bourmistrov@hibo.no frode.mellemvik@hibo.no
• Bourmistrov, A. and F. Mellemvik. "Accounting and Democratic Governance: A Comparative Case Study of One Norwegian and One Russian County". anatoly.bourmistrov@hibo.no frode.mellemvik@hibo.no
• Bourmistrov, A. and F. Mellemvik. "Russian Local Governmental Reforms - Autonomy for Accounting Development?" anatoly.bourmistrov@hibo.no frode.mellemvik@hibo.no
• Bourmistrov, A. and S. Semenov. "Management of State and Municipal Property in Russia: Challenges and Solutions". anatoly.bourmistrov@hibo.no
• Mellemvik, F. "Accounting, the Hidden Collage? Accounting in the Dialogues Between a City and Its Financial Institutions". frode.mellemvik@hibo.no
• Mellemvik, F. and N. Monsen (Norwegian School of Economics and Business Administration, Bergen, Norway). "Exploitation, Exploration and Divergency: On the Accounting Evolution Within the Norwegian Local Governmental Field". frode.mellemvik@hibo.no
• Mellemvik, F. and I. Pettersen . "Local Initiative and Central Incompetence, Central Initiative and Local Reluctancy". frode.mellemvik@hibo.no
• Mellemvik, F. and I. Pettersen . "Norway - A Hesitant Reformer?" frode.mellemvik@hibo.no

Boston University

• Cohen, J. and D. Hanno. "Auditor's Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments". cohen@bc.edu
• Cohen, J., G. Krishnamoorthy, and A. Wright. "An Examination of Corporate Governance on the Audit Process; Form Versus Substance". cohen@bc.edu krishnam@bc.edu
• Cohen, J., G. Krishnamoorthy, and A. Wright. "Corporate Governance and the Audit Process; Beyond the Audit Committee". cohen@bc.edu krishnam@bc.edu
• Cohen, J., L. Pant (Suffolk University), and D. Sharp (Western Ontario). "An Examination of Consequences of the Selection-Socialization Process: Differences in Ethical Decision-making Between Canadian Business Students and Accounting Professionals". cohen@bc.edu lpant@suffolk.edu
• Cohen, J., and L. Single. "An Examination of the Perceived Impact of Flexible Work Arrangements on Professional Opportunities in Public Accounting". cohen@bc.edu

Catholic University of Milan (Italy)

• Baraldi, S. "Evaluating Managerial Performance: the Controller's Role". sbaraldi@mi.unicatt.it

Clemson University

• Guffey, D. and M. McCartney (Saginaw Valley State University). "The Ethics Construct: A Multimensional Analysis in an Academic setting". Mwmccar@svsu.edu dguffey@clemson.edu

Florida Atlantic University

• Hooks, K. and J. Higgs. "A Survey-based Case Study of Work Pattern Behavior in Professional Services Firms: Theory, Evidence, and Future Challenges". jhiggs@fau.edu

Georgia State University

• Jones, D. and D. Brown (Portland State University). "Decision Strategies in the Presence of a Decision Aid and Non-modeled Cues". donjones@gsu.edu
• Jones, D., D. Brown (Portland State University), and P. Wheeler (University of South Florida). "The Effect of Justification in the Presence of a Decision Aid". donjones@gsu.edu

Groupe ESSEC (Paris, France)

• Bourguignon, A. "Images of Performance: Accounting Is Not Enough". "The Perception of Performance Evaluation Criteria: Styles of Perception".
  "Benchmarking: From Intentions to Perceptions". bourguignon@essec.fr

Hong Kong

• Frederickson, J., S. Peffer (Kentucky), and J. Pratt (Indiana). "Determinants of Decision Aid Usage: Performance Evaluation and Feedback". jpratt@indiana.edu

Indiana

• Hodge, F., P Hopkins, and J. Pratt. "Mandatory Versus Discretionary Classification and Reporting Reputation: the Case of Hybrid Securities". fhodge@indiana.edu jpratt@indiana.edu

Louisiana State University

• Apostolou, B., J. Hassell (Indiana-Indianapolis), and S. Webber (Northern Illinois). "The Relative Importance of SAS No. 82 Management Fraud Risk Factors". jhassell@iupiu.edu

McGill University

• Craighead, J. "An Investigation of the Impact of Disclosures About Changes in Corporate Strategy on the Adverse Selection Component of Bid-Ask Spreads". craighea@management.mcgill.ca

Michigan State University

• Luft, J., and M. Shields. "Accounting Classification and Financial Performance Measurement of Intangibles: Cognitive Causes of Managerial Myopia". shields@pilot.msu.edu
• Luft, J., and M. Shields. "Effects of the Precision of Cost Measures on Managerial Performance-Evaluation Judgments". shields@pilot.msu.edu
• Luft, J., and M. Shields. "Linking Expenditures to Long-Term Profits: The Impact of Nonfinancial Performance Measures and Statistical Models". shields@pilot.msu.edu

Monterey Institute of International Studies

• Favere, M. and K. Pincus (University of Arkansas). "The Impact of Accountability on Auditors' Processing of Nondiagnostic Evidence". mfavere@miis.edu

North Carolina State University

• Beasley, M. and S. Salterio (University of Waterloo). "Cross-sectional Variation in Canadian Audit Committee Composition and Member Experience". mark-beasley@ncsu.edu sesalterio@uwaterloo.ca

Northeastern University

• Barrick, J. "The Joint Effects of Ability and Experience on Tax Professionals' Information Search Performance". jbarrick@cba.neu.edu
• Bedard, J., T. Mock (University of Southern California), and A. Wright (Boston College). "Evidential Planning in Auditing". rosborn@sba2.usc.edu

Norwegian School of Economics and Business Administration, Bergen, Norway

• Gronhaug, K. and F. Mellemvik. "Accounting Data in Context: A Field-Theoretical Approach". frode.mellemvik@hibo.no
• Gronhaug, K. and F. Mellemvik. "The Municipal Annual Report in Use". frode.mellemvik@hibo.no

Oklahoma

• Lipe, Marlys and S. Salterio (Waterloo). "The Balanced Scorecard: Judgement Effects of Information Organization and Diversity". mlipe@ou.edu

Penn State

• Barron, O., J. Pratt (Indiana), and J. Stice (BYU). "Misstatement Direction, Litigation Risk, and Planned Audit Investment". j pratt@indiana.edu

Suffolk University

• Pant, L. "The Growing Role of Organizational Control: Does Organization Learning Empower or Subjugate Workers". lpant@suffolk.edu
• Pant, L. "Archetypes and Leverage Points: Systems Thinking About Management Accounting Control". lpant@suffolk.edu
• Pant, L., and K. Yuthas (Portland State University). "Competitive Control: Using the Management Control Systems to Promote Competitive Advantage". lpant@suffolk.edu
• Pant, L. "What Makes Us Be Good? Towards a Framework Explaining Individual Ethical Behavior in Organizations". lpant@suffolk.edu
• Shields, J., and M. Shields (Michigan State University). "Revenue Drivers and Revenue Management: A New Opportunity for Management Accounting". shields@pilot.msu.edu

Texas Tech University

• Arnold, V., and S. Sutton. "A Neo-Weberian Perspective on Assurance Services: An Analysis of Information Systems Assurance". arnold@ba.ttu.edu
• Arnold, V., P. Collier (Defense Science and Technology Organisation Australia), S. Leech (University of Tasmania, Australia), and S.Sutton. "The Effect of Experience and Complexity on Order and Recency Bias in Decision Making by Professional Accountants". arnold@ba.ttu.edu
• Arnold, V., P. Collier (Defense Science and Technology Organisation Australia), S. Leech (University of Tasmania, Australia), and S.Sutton. "The Impact of Intelligent Decision Aids on Experienced and Novice Decision Makers' Judgments". arnold@ba.ttu.edu
• Arnold, V., P. Collier (Defense Science and Technology Organisation Australia), S. Leech (University of Tasmania, Australia), and S.Sutton . "The Impact of Political Pressure on Novice Decision Makers: Are Auditors Qualified to Make Going Concern Judgments?" arnold@ba.ttu.edu
• Sutton, S., V. Arnold, and J. Hunton (University of South Florida). "The Death and Dying of Originality in the Workplace: A Critical View of Enterprise Resource Planning Systems' Impact on Workers and the Work Environment." arnold@ba.ttu.edu

Turku School of Economics and Business Administration

• Pihlanto, P. "The Role of Business Controller in the Light of the Enneagram Theory". pekka.pihlanto@tukkk.fi

University of Alberta

• Gendron, Y. "Audit Decision-making in the Midst of Contrasting Logics of Action: An Investigation of the Role Played by the Organization". yves.gendron@ualberta.ca
• Gendron, Y. "The Difficult Client-acceptance Decision in Canadian Audit Firms. A Field Investigation". yves.gendron@ualberta.ca
• Jamal, K., and H. Tan (Nanyang Technological University). "Predicting the Preferences of Other Auditors". karim.jamal@ualberta.ca

University of Arkansas at Little Rock

• Arnold, T., V. Arnold (Texas Tech University), and S. Sutton (Texas Tech University). "Deontological Foundations for Assessing the Ethical Implications Surrounding Knowledge Management in Professional Firms". arnold@ba.ttu.edu

University of Calgary

• Beaulieu, P. and A. Rosman (University of Connecticut). "Source Credibility, Accounting Information and Commercial Loan Decisions". andy@sba.uconn.edu

University of California, Irvine

Ho, J., and S. Vera-Munoz. "Causal Attributions for Performance Success and Failure and Managerial Goal-Incongruence: An Explanation Beyond Loss Aversion". vera-munoz.1@nd.edu

Wright, W., J. Niramol, and J. Todd (California State University at Long Beach) "Auditors' Judgments During Audit Planning: A Comprehensive Model of Information Use and Causal Reasoning." wfwright@uci.edu mjindanu@uci.edu jtodd@csulb.edu

University of California, Los Angeles

• Hughes, P. and M. Sankar (University of Southern California). "An Economic Analysis of Corporate Disclosure Under Rule 10b-5". rosborn@sba2.usc.edu

University of Connecticut

• Rosman, A., M. Lubatkin, and G. Marchant (University of Melbourne). "Paradox Lost: the Role of Task Structure in Determining Rigid and Adaptive Information Acquisition Behavior". andy@sba.uconn.edu

University of Glasgow, U.K.

• Emmanuel, C. "Superior Manager Tolerance to Dysfunctional Behaviour: a Test". v.smillie@accfin.gla.ac.uk

University of Illinois

• Tucker, R., E. Matsumura (Wisconsin), and K. Subramanyam (U. Southern California). "Going Concern Judgments: The Effect of the Self-fulfilling Prophecy and Forecast Accuracy". rrtucker@uiuc.edu

University of Kansas

• Srivastava, R., A. Wright (Boston College), and T. Mock (University of Southern California). "Multiple Hypothesis Evaluation in Accounting: A Normative Framework". rosborn@sba2.usc.edu

University of Memphis

• Abbott, L. and S. Parker (Santa Clara University). "Auditor Quality and the Activity and Independence of the Audit Committee: Evidence From Auditor Switches". ljabbott@memphis.edu sparker@scu.edu
• Abbott, L. and S. Parker (Santa Clara University). "Auditor Selection and Audit Committee Characteristics". ljabbott@memphis.edu sparker@scu.edu

University of Miami

• Almer, E., J. Higgs (Florida Atlantic), and K. Hooks (Florida Atlantic). "An Examination of the Employment Contract of Public Accounting Firm Employees: The Application of Agency Theory to Professionals". jhiggs@fau.edu
• Almer, E. and S. Kaplan (Arizona State University). "The Effects of Flexible Work Arrangements on Behavioral Job Outcomes, Burnout and Stress". ealmer@miami.edu steve.kaplan@asu.edu

University of Michigan - Flint

• Miller, C., D. Fedor (Georgia Institute of Technology), and R. Ramsay, (University of Kentucky). "Effects of Verbal Discussion in Audit Workpaper Review on Staff Auditor's Motivation and Performance". rjrams2@pop.uky.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

• Lowe, J., P. Reckers (Arizona State University), and S. Whitecotton (Arizona State University). "The Influence of Decision Aid Utilization on Jurors' Attribution of Responsibility and Damage Assessments: Implications For Auditor Legal Liability". stacey.whitecotton@asu.edu

University of New South Wales

• Chua, W., C. Hooper, and B. Mak. "Fairness and the Interdivisional Allocation of Cost and Benefit - An Experimental Study" wf.chua@unsw.edu.au c.hooper@unsw.edu.au

University of Notre Dame

• Callahan, C., E. Gabriel, and S. Vera-Munoz. "Managers' Choice of Accuracy in Product Cost Reports: An Economics and Behavioral Approach". callahan.4@nd.edu sandra.c.vera-munoz.1@nd.edu
• Vera-Munoz, S., and W. Kinney, Jr. (University of Texas at Austin). "Assuring Information Relevance: the Effects of Management Accounting Experience and Problem Information Content". sandra.c.vera-munoz.1@nd.edu

University of the Philippines

• Acuna, J. and L. Valcarcel. "Value Orientations, Work Opinions and Job Satisfactions Among Students and Professional Accountants". ljv@cba.upd.edu.ph

University of Saskatchewan

• Phillips, F. "Biased Justification Tactics in Students' Ill-Structured Problem Solving and the Moderating Effects of Accountability". phillips@lighthouse.usask.ca

University of South Carolina - Aiken

• Harrison, D. "Decision Usefulness of Activity-Based Costing: Presentation & Framing Bias Influences (A Business Optimization Simulation)". davidh@aiken.sc.edu

University of South Florida

• Hunton, J., V. Arnold (Texas Tech University), and D. Gibson (Texas Woman's University). "User Participation: A Catalyst for Group Cohesion and Perceived Respect". arnold@ba.ttu.edu

University of Southern California -Leventhal School of Accounting

• Ackert, L., B. Church, and M. Sankar. "Voluntary Disclosure Under Imperfect Competition Experimental Evidence". rosborn@sba2.usc.edu
• Bonner, S. and G. Sprinkle. "Propositions About the Effects of Performance-Contingent Monetary Incentives on Task Performance." sbonner@sba2.usc.edu
• Bonner, S., S. Young, and R. Hastie. "Financial Incentives and Performance in Laboratory Tasks: The Effects of Task Type and Incentive Scheme Type". sbonner@sba2.usc.edu
• Bonner, S., R. Hastie , S. Young, J. Jesford, and D. Gigone. "The Role of Skill in Moderating the Effects of Monetary Incentives on Performance". sbonner@sba2.usc.edu
• DeFond, M. and C. Park. "The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises". rosborn@sba2.usc.edu
• DeFond, M., T. Wong, and S. Li. "The Impact of Improved Auditor Independence on Audit Market Concentration in China". rosborn@sba2.usc.edu
• Mock, T., R. Srivastava, and H. Lu. "The Framing and Evaluation of Multiple Hypotheses in Auditing". rosborn@sba2.usc.edu
• Sankar, M. "Impact of Alternative Forms of Earnings Management on the Returns Earnings Relationship". rosborn@sba2.usc.edu
• Sankar, M., K. Subramanyam. "Reporting Discretion and Private Information Communication Through Earnings". rosborn@sba2.usc.edu
• Van der Stede, W. "The Components of Tight Budgetary Control: An Empirical Validation". rosborn@sba2.usc.edu
• Van der Stede, W. "The Relationship Between Two Consequences of Budgetary Controls: Budgetary Slack Creation and Managerial Short-term Orientation". rosborn@sba2.usc.edu

University of Texas at Austin

• Gaynor, L. "Regulatory Structure and Perceived Auditor Independence: An Experiment". milici@mail.utexas.edu

University of Warwick

• Hoskin, K., R. Macve (LSE), and J. Stone.(King's College, London). "Business and Military Strategy in the Mid-Nineteenth Century USA: The Emergence of a Modern Discourse". r.macve@lse.ac.uk
• Klumpes, P. and R. Walker (University of New South Wales). "Disclosure Effectiveness: Evidence From the Field". p.klumpes@lancaster.ac.uk robert.walker@unsw.edu.au

University of Western Ontario

• Mavrinac, S. "Market Development and the Matthew Effect: An Exploratory Investigation of Seasoning in IPO Markets". smavrinac@ivey.uwo.ca

University of Wisconsin - Eau Claire

• Becker, D'Arcy. "Self Efficacy and Student Accounting Grades". dbecker@uwec.edu
• Becker, D'Arcy, and S. Haugen. "The Impact of Classroom Assessment Techniques on Student Intrinsic Motivation". dbecker@uwec.edu

Washington State University

• Krumwiede, K., T. Eaton (Marquette University), and M. Swain (Brigham Young University). "The Effects of Controllability, Outcomes, and Strategic Linkages on Performance Evaluations in a Balanced Scorecard Framework: An Experimental Approach". krumwied@wsu.edu

Western Carolina University

• Swanger, S., and E. Chewning (University of South Carolina). "The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence, Financial Statement Reliability and Investment Desirability". swanger@wcu.edu.