The ABO Reporter

2009 ABO Working Papers 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 papers series.  Your response has been outstanding.  Please contact me by e-mail at jrigsby@cobilan.msstate.edu if you see any errors in the working papers and I will get them corrected.

Bentley University

  • Abdolmohammadi, Mohammad J. and Gerrit Sarens (Universite Catholique de Louvain).  “Cultural Dimension as an Explanatory Variable in Use and Compliance with Internal Auditing Standards in Nineteen Countries.” Mabdolmo@bentley.edu

Boston College

  • Cohen, Jeffrey, Ganesh Krishnamoorthy (Northeastern University) and Arnie Wright (Northeastern University).  “Auditor Experiences of Corporate Governance in the Post-Sarbanes Oxley Era.”  Cohen@bc.edu
  • Cohen, Jeffrey, Yuan Ding (China Europe International Business School), C. Lesage (HEC Paris) and Herve Stowlowly (HEC Paris).  “The Role of Managers’ Behavior in Corporate Fraud.”  Cohen@bc.edu
  • Cohen, Jeffrey, Lori Holder (Webb-Simmons College), Leda Nath (University of Wisconsin at Whitewater), and David Wood (Boston College).  “Corporate Reporting of Industry Cohort Information:  A Sampling of Discretionary Disclosure Practices among U.S. Firms.”  Cohen@bc.edu

Brigham Young University

  • Coyne, Joshua, Scott Summers (Brigham Young University), Brady Williams (Brigham Young University), and David Wood (Brigham Young University).  “Accounting Program Research Rankings by Topical Area and Methodology.”  Davidwood@byu.edu

Kent State University

  • Alam, Pervaiz, Connie Chen Zhang (Kent State University) and Norman Meonske (Kent State University).  “Performance Measure Properties and Cash Bonus Plans.”  palam@kent.edu

Manhattan College

  • Bagget, Walter O.  “Behavioral Implications of Management by Exception:  An Appreciative Research Approach to Budget Feedback.” 
    Walter.Bagget@Manhattan.edu

North Carolina State University

  • Brazel, Joseph, Tina Carpenter (University of Georgia), and Greg Jenkins (Virginia Tech).  “Auditors’ Use of Brainstorming in the Consideration of Fraud: Evidence from the Field.”  Joe_Brazel@ncsu.edu
  • Brazel, Joseph, Christopher Agoglia (University of Massachusetts), Richard Hatfield (University of Alabama), and Scott Jackson (University of South Carolina).  “The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format.”  Joe_Brazel@ncsu.edu
  • Brazel, Joseph, Keith Jones (George Mason University), and Doug Prawitt (Brigham Young University).  “Do Auditors Notice Inconsistencies between Financial and Nonfinancial Measures?”  Joe_Brazel@ncsu.edu

Pennsylvania State University

  • Dirsmith, M., S. Samuel (Pennsylvania State University), M. Covaleski (University of Wisconsin-Madison) and J. Heian (Utica College).  “The Inter-Play of Power and Meta-Power in the Social Construction of ‘Entrepreneurial’ Professional Services Firms:  A Processual Ordering Perspective.”  Eu3@psu.edu
  • Huddart, Steven and Abdullah Yavas (Pennsylvania State University).  “The Efficiency of Stock-Based Incentives:  Experimental Evidence”.  Huddart@psu.edu

Queen’s University (Canada)

Universidad Autonoma de Barcelona (Spain)

  • Moya, Soledad, Gonzalo Rodriguez (Universidad Autonoma De Barcelona), and Diego Prior (Universidad Autonoma de Barcelona).  “Legal Incentives and Accounting Academics Behaviour:  A Spanish Case Study.”  Soledad.Moya@uab.es 

University of Hawaii at Manoa

  • Roger Debreceny, Stephanie Farewell (University of Arkansas at Little Rock) and Nolan Kido (University of Hawaii at Manoa).  “Interacting with Interactive Data:  The Effects of Interface and Context on Mapping Financial Statement Elements to the XRBL U.S. GAAP Taxonomy.”  kidon@hawaii.edu

University of Lyon (France)

  • Cappelletti, Laurent G.  “Developing Human Capital Through an Adapted Management Control Methodology.” cappalletti@iseor.com

University of Nebraska- Omaha

  • Blaskovich, Jennifer and Eileen Z. Taylor (North Carolina State University).  “Enterprise Risk Management:  An Explanatory Study of Functional Diversity and Information Sharing.”  jblaskovich@mail.unomaha.edu

University of Oklahoma

  • Jensen, Kevan and Velina Popova (Virginia Tech).  “The Effectiveness of Different Types of Negotiation Tactics in Managing Audit-Client Satisfaction.”  kjensen@ou.edu

University of Southern California

  • Lin, Thomas W. (University of Southern California) and Yiming Hu (Shanghai Jiao Tong University).  “Do Chinese Financial Analysts Pay Close Attention to Their Reputations?”  wtlin@marshall.usc.edu

University of Wisconsin- Madison

  • Covaleski, M., M. Dirsmith (Pennsylvania State University) and K. Mantzke (Northern Illinois University).  “Institutional Destabilization and the New Public Management:  The Case of Tax Incremental Financing.” Eu3@psu.edu

University of Wisconsin- Milwaukee

  • Daugherty, Brian and Denise Dickens (East Carolina University).  “The Effects of Offshoring on Juror’s Evaluation of Auditor Liability and Plaintiff’s Awards.”  daughert@uwm.edu

University of Wyoming

  • Stephenson, Teresa and Gary Fleischman (University of Wyoming).  “Tax Preparer Services:  Determining How Well Tax Preparers and Their Clients Know Each Other.”  Stephenson.Teresa@gmail.com

Back to Table of Contents