1998 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 years working paper series. Your
response has been outstanding!
Alabama
Houston, Richard, M. Peters (Maryland), and J. Pratt
(Indiana). Further Evidence on Risk Premiums in Audit Fees.
jpratt@indiana.edu
Houston, Richard, M. Peters
(Maryland), and J. Pratt (Indiana). The Audit Risk Model,
Business Risk, and Audit Planning Decisions.
jpratt@indiana.edu
Arizona State University
Kaplan, Steve, and S. Whitecotton.
An Examination of Auditors Reporting Intentions When
Another Auditor is Offered Client Employment.
Kaplan, Steve, H. Reneau, and S.
Whitecotton. The Effects of Predictive Ability Information,
Locus of Control, and Decision Maker Involvement on Decision Aid
Reliance. stacy.whitecotton@asu.edu
Whitecotton, Stacey, E. Sanders,
(University of Texas at San Antonio), and K. Norris, (University
of Tennessee). Improving Predictive Accuracy with a
Combination of Human Intuition and Mechanical Decision Aids.
stacy.whitecotton@asu.edu
Arkansas State University
Dearman, David, and M. Shields
(Michigan State University). Managers Cost Experience,
Cost Knowledge, and Cost-Based Judgment Performance.
Baruch College, CUNY
Tinker, Tony. The Hegelian
Logic of Critical Research: Understanding Professor Yoshinori
Shiozawa. tony_tinker@baruch.cuny.edu
Tinker, Tony. Was Mickey Mouse
a Marxist. tony_tinker@baruch.cuny.edu
Tinker, Tony, and A. Koutsoumadi .
The Accounting Workplace: A Joyless Future. tony_tinker@baruch.cuny.edu
Boston College
Cohen, Jeff, A. Wright, and G.
Krishnamoorthy. The Integration of Financial and Nonfinancial
Trends in Analytical Review. cohen@bc.edu
Krishnaboorthy, Ganesh, T.J. Mock
(USC Leventhal School), and M.T. Washington (Governors State
University). A Comparative Evaluation of Belief Revision
Models in Auditing. rosborn@sba2.usc.edu
Brigham Young University
Prawitt, Douglas F., W. L. Felix,
Jr. (University of Arizona), and B.C. Spilker (Brigham Young
University). The Effects of Structure and Environment
on Human Resource Allocation in Auditing.
Spilker, Brian, and B. Cloyd
(University of Texas-Austin). The Effect of Supervisory
Direction on Confirmation Bias in Tax Research Tasks.
cloyd@utxvms.cc.utexas.edu
Spilker, Brian, R. Worsham, and D.
Prawitt. Tax Professionals Interpretations of Ambiguity
in Planning and Compliance Contexts.
Bucknell University
Samuel, Sajay, M. Dirsmith (Penn
State), B. McElroy (Berry College). Monetizing Medicine: From
the Physical to the Fiscal Body.
Basu, Onker, M. Dirsmith (Penn
State), and P. Gupta (Lehigh). The Coupling of the Symbolic
and the Technical in an Institutionalized Context: The Negotiated
Order of the GAOs Audit Reporting Process. eu3@psu.edu
California - Irvine
Ho, Joanna L., and S. C.
Vera-Munoz (Notre Dame). Information Asymmetry and Division
Performance Framing on Managers Goal-Incongruent Investment
Decisions. jlho@uci.edu
Ho, Joanna L., and S. C.
Vera-Munoz (Notre Dame). The Effects of Loss Aversion and
Attribution on Managers Goal-Incongruent Investment
Decisions With Private Information.
jlho@uci.edu
Ho, Joanna L., and W. F. Wright.
Does Experience Affect Auditors Information Search
Strategies? jlho@uci.edu
Ho, Joanna L., P. Keltyka, and L.
R. Keller. Effects of Probabilistic and Outcome Ambiguity on
Managerial Choices. jlho@uci.edu
California State - San Marcos
Chang, C. Janie, and J. L. Ho
(California - Irvine). Judgments and Decisions in Resource
Allocation: The Role of Experience and Contextual Information.
jlho@uci.edu
Chang, C. Janie, J. L. Ho
(California - Irvine), and A. Wu (Nat Chengchi). The Effect of
National Culture and Contextual Information on Managers
Resource Allocation Decisions. jlho@uci.edu
Edith Cowan University
Chung, Janne. Analyzing MAS
Investigation Decisions: Rater Age, Ratee Gender and Outcomes.
j.chung@cowan.edu.au
Griffith University, Australia
Hoque, Z., and H. Falk (Rutgers
University, Camden). Industry Characteristics and Control
Systems Design: An Exploratory Note.
Hoque, Z., and T. Hopper
(University of Manchester). Triangulation Approaches to
Accounting Research. Hoque@gu.edu.au
James, W., and Z. Hoque. Strategy Choice, Industry
Characteristics and the Choice of Balanced Scorecard
Perspectives: An Exploratory Study.
Hong Kong
Frederickson, James, S. Peffer
(Kentucky), and J. Pratt (Indiana). Performance Evaluation
Judgments: The Effects of Prior Experience Under Different
Performance Evaluation Schemes and Feedback Frequencies.
jpratt@indiana.edu
Indiana University
Maines, L.A., and L.S. McDaniel
(University of North Carolina - Chapel Hill). Reporting for
Comprehensive Income: An Investigation of Financial Statement
Presentation Format and Comprehensive Income Volatility. mcdaniel@unc.edu
Iowa State University
Dilla, W., and D. Stone
(University of Illinois at Urbana-Champaign). The Effects of
Task-Specific Structure on Inherent Risk Judgement Consensus.
La Salle University
Borkowski, Susan C., M. J. Welsh,
and Q. Zhang. An Analysis of Statistical Power
in Behavioral Accounting Research.
London School of Economics
Ahrens, Thomas, and C.S. Chapman
(University of Oxford). How Profit Works - a Case Study of
Financial Performance Measurement and Operational Agendas of
Action in a Restaurant Chain.
chris.chapman@sbs.ox.ac.uk
Ahrens, Thomas, and C.S. Chapman
(University of Oxford). The Making of Management Accountants -
Constructing Commercial Relevance Through Occupational
Biographies.
Ahrens, Thomas, and Jeremy Dent.
Accounting and Organizations: Realising the Richness of Field
Research. t.ahrens@lse.ac.uk
Long Island University
Siegel, Philip H., and J. Mosca
(Monmouth University). The Job/Life Satisfaction Relationship
Among Auditors.
Marquette University
Eaton, Tim V., and S.C. Hunt
(Western Illinois University). Factors Affecting the Selection
of Academic Accounting Employment: New and Relocating Faculty.
Michigan State University
Anderson, M.J., and E. Blue
(Governors State University). A Note on Replication in
Laboratory Asset Markets.
ander130@pilot.msu.edu
Anderson, M.J., and S. Nutter
(George Mason University). Framing, Equity and Adjustments for
Changes in Family Size in the U.S. Tax Code.
ander130@pilot.msu.edu
Shields, Michael, J. Deng
(University of Arkansas), and Y. Kato (Kobe University). The
Design and Effects of Control Systems. shields@pilot.msu.edu
National Taiwan University
Duh, Ron-Ruey, T.W. Lin (USC
Levanthal School). Culture and Experience in Internal Control
Evaluation: A Study of Audit Judgement in Taiwan.
rosborn@sba2.usc.edu
Northern Iowa University
Hyatt, Troy, and D. Prawitt
(Brigham Young University). Audit Structure and Auditors
Locus of Control: Their Effects on Job Stress, Job Satisfaction,
and Job Performance.
douglas_prawitt@byu.edu
Ohio State University
Chu, P.C., and E.E. Spires. The
Joint Effects of Effort and Quality on Decision Strategy Choice
With Computerized Decision Aids. spires.1@osu.edu
Chu, P.C., E.E. Spires, and T.
Sueyoshi (Science University of Tokyo). Cross-Cultural
Differences in Choice Behavior and Use of Decision Aids; A
Comparison of Japan and the United States.
Oklahoma State University
Murphy, David S. Public Sector
Corruption in Bolivia: A Preliminary Investigation.
acctdsm@okway.okstate.edu
Murphy, David S. Work
Motivation: A Cross-cultural Perspective From U.S. and Mexican
Students Job-choice Decisions.
Pace University
Russo, J.A. Assessments of
Progress Toward More Expert-Like Behavior While Performing Audit
Tasks in the Field. jrusso@bellatlantic.net
Russo, J.A. Behavioral
Research and Auditor Expertise: Time to Broaden the Focus. jrusso@bellatlantic.net
Russo, J.A. Interauditor
Variability in Expert-Like Task Behavior: A Model and an Application.
Penn State
Barron, Orie, J. Pratt (Indiana),
and J. Stice (BYU). Audit Investment in Response to
Misstatement Direction, Litigation Potential, and Fee Structure.
Queens University -
Canada
Macintosh, Norman. Accounting
and Literary Theory: Towards a PoststructuralistPerspective.
macintsh@post.queensu.ca
Macintosh, Norman, T. Shearer, D.
Thornton, and M. Welker. Accounting as Simulacrum and
Hyperreality: A Post Structuralist Perspective.
macintsh@post.queensu.ca
Royal Holloway, London
Broadbent, J., K. Jacobs
(University of Edinburgh), and R. Laughlin (University of Essex).
Organizational Responses to Unwanted Accounting and Finance
Changes with Specific Reference to General Medical Practice in the
UK and New Zealand: Institutional Isomorphism or Organizational
Resistance or Both?
Simon Fraser University,
Burnaby, B.C.
Clarkson, Peter, C. Emby, and V.
Watt. Debiasing the Hindsight Bias: The Role of Instructions.
emby@sfu.ca
Suffolk University
Pant, Laurie W. Archetypes,
Leverage Points, and Causal Loop Learning: Systems Thinking
About Management Accounting Control.
lpant@suffolk.edu
Pant, Laurie W. Designing
Future Management Control Systems to Stimulate Organization
Learning. lpant@suffolk.edu
Pant, Laurie W., and K. Yuthas
(University of Portland). Management Control Systems in a
Competitive World: Sources of Dynamic Complexity.
University of Arkansas
Bouwman, Marinus J. The
Introduction to Financial Accounting: Exploring the Learning
Process. mbouwman@comp.uark.edu
Bouwman, Marinus J. Using
Technology to Improve Student Learning in Accounting: A Research
Agenda.
Bouwman, Marinus J., and T.
Sheehy. Bringing Professional Expertise Into the Classroom:
Two Knowledge Elicitation Techniques Applied to the Commercial
Bank Lending Task. mbouwman@comp.uark.edu
University of Cambridge
Child, J. and Y. Yan (University
of Essex). Predicting the Performance of Sino-Foreign Joint
Ventures. yany@essex.ac.uk
University of Canberra
Haswell, S., P. Jubb (Australian
National University), and R.T. Wearing (University of Essex). Accounting
Students and Cheating; A Comparative Study for Australia, South
Africa and the UK. wear@essex.ac.uk
University of Cincinnati
Salter, Stephen B., and D.J. Sharp
(University of Western Ontario). Escalation of Commitment
- A Test of a Multi-Theoretic Approach
University of Connecticut
Rosman, Andrew, and G. Marchant.
The Impact of Cognitive Information Feedback on Information
Acquisition Strategies and Professional Judgment.
andy@sba.uconn.edu
University of Essex
King, I., and A. Rowe. Spaced
Out: Re-presenting the Potential of Team (Collective) Learning for
Organizations.
Laughlin, R.. A Critical
Analysis of Financial Accountability Systems With Specific
Reference to Local Government Authorities in the UK.
Puxty, A., P. Sikka, and H.
Willmott (Umist). Mediating Interests: The Accountancy Bodies
Responses to the McFarlane Report. prems@essex.ac.uk
Shah, A.K. The Dynamics of
International Bank Regulation.
Shah, A.K. Understanding
Systemic Risk in Banking and Financial Markets.
Sitka, P. Resisting the
Auditing Industry: the Case of the Sound Diffusion Group.
prems@essex.ac.uk
Sitka, P., A. Puxty, H. Willmott
(Umist), and C. Cooper (University of Strathclyde). The
Impossibility of Eliminating the Expectations Gap: Some Theory and
Evidence.
Yan, Y. Ownership Resourcing
and Value Chain in International Joint Ventures - the Case of the
Electronic and FMCG Sectors. yany@essex.ac.uk
University of Illinois
Gramling, A., and D. Stone. A
Review and Evaluation of Industry Concentration, Specialization,
Experience, and Knowledge Research in Auditing. d-stone1@uiuc.edu
Riahi-Belkaoui, Ahmed. Communication
Codes in Accounting. Belkaoui@uic.edu
Solomon, Ira, M. Shields (Michigan
State University), and R. Whittington (DePaul University). What
Do Industry-Specialist Auditors Know?
Stone, D. Beyond Knowledge in
Accounting Research and Practice.
d-stone1@uiuc.edu
Stone, D., and P. Beck (University
of Illinois). Firm Size, Audit Fees, and Rhetorical Strategies
in the Small Client Audit Market.
d-stone1@uiuc.edu
Stone, D., J. Hunton (University
of South Florida), and B. Wier (Virginia Commonwealth University).
Modeling the Determinanants of Success in Managerial
Accounting. d-stone1@uiuc.edu
University of Maine
Bay, Darlene, R. Greenberg
(Washington State University), K. McKeage (University of Maine).
Toward a Model of Ethical Behavior.
dbay@maine.maine.edu
University of Miami
Almer, Elizabeth Dreike. Differential
Loss Functions of Auditors and Users: An Examination of
Auditor-User Communications.
ealmer@exchange.sba.miami.edu
Almer, Elizabeth Dreike, J. R.
Hopper (Arizona State University), and S.E. Kaplan (Arizona State
University). An Examination of the Effects of Presentation
Format on Attention and Retrieval of Information.
ealmer@exchange.sba.miami.edu
University of New Mexico
Dillard, Jesse. The Ethical
Twilight Zone of Accounting Information Systems.
dillard@unm.edu
University of North Carolina -
Chapel Hill
McDaniel, L.S., and L.E. Simmons
(Cornerstone Research). Auditors Assessment and
Incorporation of Expectation Precision in Analytical Procedures
University of North Carolina -
Charlotte
Dole, Carol, and R. G. Schroeder.
The Impact of Gender and Ethnicity, On the Personality, Job
Satisfaction and Turnover Intentions of Accountants: A Meta
Analysis.
Glover, Hubert, P. Mynatt, and R.
G. Schroeder. The Personality, Job Satisfaction and Turnover
Intentions of African-American Accountants: An Examination of the
Human Capital and Structural Class Theories.
rgschroe@email.uncc.edu
University of North Carolina -
Greensboro
Arrington, C.E., and A.L. Watkins
(Fayetteville State University). Accounting, Postmodern
Politics, and the Retreat of Liberalism.
University of Oklahoma
Butler, Stephen A., B. H. Ward
(University of Southern Colorado), and M.F. Zimbelman (University
of Oklahoma). The Expectation Gap: Auditors and
Investors Perceptions of Auditors Fraud Detection
Responsibilities
Ghosh, D. Complimentary
Arrangements of Organizational Factors and Outcomes of Negotiated
Transfer Price. dghosh@ou.edu
Ghosh, D., and M.N. Boldt (Murray
State University). Framing Effect, Reference Point Shift, and
Negotiators Intertemporal Risk Preference: Experimental
Evidence.
Ghosh, D., and R. Lusch. Outcome
Effect, Controllability and Performance Evaluation of Managers;
Some Field Evidence from Multi-Outlet Businesses
Ghosh, D., W.S. Waller (University
of Arizona), and M.F. Zimbelman (University of Oklahoma). An
Experimental Game Investigating the Effects of Motivation, Asset
Risk and Asset Ambiguity on Auditor and Auditee Decisions
Lipe, Marlys, and S. Salterio
(University of Waterloo). The Balanced Scorecard: Judgmental
Effects of Information Volume, Diversity, and Organization. mlipe@ou.edu
University of Oregon
Fargher, Neil L., and A.A.
Gramling (Wake Forest University). Voluntary Attestation in
the Asset Management Industry: Its Influence on Users
Perceptions and Investment Decisions.
gramlina@wfu.edu
University of Otago
Adler, Ralph, and G.T. Chern (IBM
Singapore). Performance Measurement Systems: When to Rely Upon
Accounting Performance Measures.
University of Southern Florida
Comunale, Christie L., The
Influence of Linguistic Delivery Style on Auditors Assessments
of Client Credibility in the Analytical Task
Hunton, J., D. Stone (University
of Illinois at Urbana-Champaign), and B. Wier (Virginia
Commonwealth University). Knowledge, Ability, and Success in
Managerial Accounting. d-stone1@uiuc.edu
" Hunton, J.,
B. Wier (Virginia Commonwealth University, and D. Stone
(University of Illinois). Knowledge, Ability and Rank in
Managerial Accounting. d-stone1@uiuc.edu
University of Strathclyde
Dunn, J., and P. Sikka (University
of Essex). The Emergence of the Auditor Resignation
Legislation. prems@essex.ac.uk
University of Texas
Cloyd, Bryan, and B. Spilker
(BYU). Confirmation Bias in Tax Information Search: A
Comparison of Law Students and Accounting Students.
Cloyd, Bryan and B. Spilker (BYU).
The Influence of Client Preferences on Tax Professionals
Search for Judicial Precedents, Subsequent Judgments, and
Recommendations. cloyd@utxvms.cc.utexas.edu
Hirst, Eric, and L. Koonce. The
Effect of Management Credibility and Earnings Forecast
Precision on Investor Judgement
Hirst, Eric, and L. Koonce. The
Effect of Qualitative and Quantitative Forecasts on Investor
Behavior. lisakoonce@mail.utexas.edu
Hirst, Eric, L. Koonce, and J.
Miller. The Effect of Management Credibility and the Form of
Their Financial Forecasts on Investor Judgementlisakoonce@mail.utexas.edu
University of Washington
Burgstahler, David, S. Glover
(BYU), and J. Jiambalvo. Error Projection and Uncertainty in
the Evaluation of Aggregate Error.
Glover, Steven, J. Jiambalvo, and
J. Kennedy. Analytical Procedures and Audit Planning
Decisions.
University of Wisconsin - Eau
Claire
Becker, DArcy, and M.
Neumann. The Impact of Differing Student Expectations on
Student Achievement in Accounting Courses.
dbecker@uwec.edu
Becker, DArcy, and C. Tryba.
The Interaction of Faculty Gender and Grading in Business
Courses. dbecker@uwec.edu
Becker, DArcy, M. Dwyer, and
S. Haugen. The Impact of Classroom Assessment Technique
Implementation on Student Intrinsic Motivation
University of Wollongong -
Australia
Cooper, Kathie. Corporate
Regulation in Australia: Fact or Fiction. george_mickhail@uow.edu.au
Kurtovic, Annamaria, and K.
Cooper. In the Search for Accounting Knowledge - Everything
Old Is New Again. george_mickhail@uow.edu.au
University of Wyoming
Walker, Kenton B., and E. N.
Johnson (University of Texas at Arlington). The Effects of a
Budget-Based Compensation Plan on the Budgeting Behavior
ofSubordinates. enj@uta.edu
Villanova University
Bremser, W., and P. Siegel (Long
Island University). Mentor Relationships and Interpersonal
Orientation of Auditors.
bremser@cf_faculty.fin.vill.edu
Virginia Commonwealth
University
Wier, B., D. Stone, and J. Hunton
(University of Southern Florida). A Note on the Validity
of Accountants Self-Evaluations
Wier, B., D. Stone (University of
Illinois at Urbana-Champaign), and J. Hunton (University of South
Florida). Succeeding in Professional Accounting: An Archival
Analysis. d-stone1@uiuc.edu
Vrije University Amsterdam
Gelderman, Maarten. Usage of
Performance Measurement and Evaluation Systems: the Impact of
Evaluator Characteristics. mgelderman@bik.econ.vu.nl
Wake Forest University
Gramling, A., and D. Stone
(University of Illinois). A Review and Evaluation of Industry
Concentration, Specialization, Experience, and Knowledge Research
in Auditing. d-stone1@uiuc.edu
Western Illinois University
Hunt, Steven C., and T.V. Eaton
(Marquette University). Interviewing for Academic Accounting
Positions: a Survey.
Hunt, Steven C., and W.F. Messier,
Jr. (Georgia State University). Auditor Performance
Evaluation: Factors Affecting Information Search and Rating
Decision.
York University - Canada
Thorne, Linda. The Development
of Two Measures to Assess Accountants Prescriptive and
Deliberative Moral Reasoning. |