2008 ABO research conference

October 9 – 11, 2008

Providence Marriott Downtown

Preliminary Program

 

Thursday, October 9 - ABO Doctoral Consortium

5:30 pm – 7:00 pm                 General Session

 

Friday, October 10 - ABO Doctoral Consortium

7:30 am – 8:00 am                 Breakfast

8:00 am – 9:15 am                 General Session

9:15 am – 9:30 am                 Break

9:30 am – 10:45 am               General Session

10:45 am – 11:45 am             Break-Out Session

 

Friday, October 10 - ABO Research Conference

Noon – 1:45 pm                     Lunch, Award Presentations, AAA President Sue Haka

                                                will be presenting AAA Commons

 

1:45 pm – 3:15 pm                 Concurrent Sessions

 

Session 1-1: Behavioral Research in Tax

Taxes

Moderator: Anne Magro, George Mason University

 

The Role of Client Advocacy in the Development of Tax Professionals’ Advice

Donna Bobek; University of Central Florida; Amy M. Hageman, University of Central Florida; Rick Hatfield, University of Alabama

Emerging Scholar Paper

Discussant: Tracy Noga, Bentley College

 

Decision Processes of Married Couples in the Tax Setting

Carol Fischer, St. Bonaventure University; Timothy J. Rupert, Northeastern University; and Martha Wartick, University of Northern Iowa

Discussant: Diana Falsetta, University of Miami

 

Improving Tax Compliance Attitudes And Behavior Through Choice And Goal Congruency

Diana Falsetta, University of Miami; Brad A. Schafer, University of South Florida; Jennifer Kahle Schafer, University of South Florida

Discussant: Donna Bobek, University of Central Florida

 

Session 1-2: Fraud Risk Assessment

Auditing

Moderator: Judith Morse, Providence College

 

The Effect of Information About Management on Auditors’ Inherent and Fraud Risk Assessments

Christine E. Earley, Providence College; Lawrence Gramling, University of Connecticut; Jennifer R. Joe, Georgia State University

Discussant: Veena Looknanan-Brown, Florida Atlantic University

 

The Effects of Tone at the Top and the Presence of Fraud on Auditors’ Fraud Risk Assessments, on Identified Audit Procedures, and on Professional Skepticism

Tina D. Carpenter, University of Georgia; Jane L. Reimers, Rollins College

Discussant: Pam Murphy, Queen’s University

 

                                               

Session 1-3: Performance Measurement

Business Management and Organization

Moderator: Kathy Jervis, University of Rhode Island

 

Relative Performance Incentives: The Effects of Reducing Exposure to Common Risks and Providing Social Comparison Information on Causal Attributions and Performance in Multi-period Settings

W. Timothy Mitchell, Georgia State University

Discussant: Christian Mastilak, Xavier University

 

The Use of Self-Set Goals as an Impression Management Tactic: Antecedents and Consequences

Scott Jeffrey, University of Toronto; Alan Webb, University of Toronto; and Axel Schulz, Monash University

Discussant: Nathan Stuart, University of South Florida

 

Clarifying the Relationship between Job-Relevant Information and Performance: The Mediating Effect of Decision-Making Use

Laurie L. Burney, Mississippi State University; and Michele Matherly, Xavier University

Discussant: Cindy Blanthorne, University of Rhode Island

 

 

3:15 pm – 3:45 pm                 Break

 

3:45 pm – 5:15 pm                 Concurrent Sessions

 

Session 2-1: Audit Negotiation

Auditing

Moderator: Sanaz Aghazadeh, University of Oklahoma

 

An Examination Of Auditor Negotiation Strategies

Helen L. Brown, Boston College; Arnie Wright, Northeastern University

Discussant: Andrea Kelton, University of South Florida

 

The impact of the existence and timing of a prior year’s auditor concession on financial officers’ pre-negotiation judgments

Aileen Tse, Mandy Cheng, Ken T. Trotman; all at the University of New South Wales

Discussant: Christine Nolder, Bentley College

 

 

The Effect of Magnitude of Client/Auditor Estimate Difference and Order of Multiple Issues on Negotiations of Proposed Adjustments

Richard C. Hatfield, Richard W. Houston, Chad M. Stefaniak, and Spencer Usrey; all at the University of Alabama

Discussant: Bill Dilla, Iowa State University

 

Session 2-2: Investor Decision-Making

Accounting

Moderator: Jean C. Bedard, Bentley College and the University of New South Wales

 

Fair Value (U.S. GAAP) and Entity-Specific (IFRS) Measurements for Asset Retirement Obligations: Effects of Incentives and Benchmarks on Earnings Management Potential

Cheri R. Mazza, Fordham University; James E. Hunton, Bentley College; Ruth Ann McEwen, Suffolk University

Discussant: Shana Clor-Proell, University of Wisconsin-Madison

 

Antecedents and Consequence of Donors’ Trust in Nonprofit Organizations: Effect of Organization Efficiency and Contribution Type

Wei Li, Kent State University; and Evelyn McDowell, Rider University

Emerging Scholar Paper

Discussant: Scott Fleming, West Virginia University

 

The effect of management forecast disaggregation on investors’ susceptibility to earnings fixation

W. Brooke Elliott, University of Illinois; Jessen L. Hobson, Florida State University; Kevin E. Jackson, University of Illinois

Discussant: Kirsten Fanning, University of Massachusetts-Amherst

   

Session 2-3: Audit

Auditing

Moderator: Benjamin Luippold, University of Massachusetts-Amherst

 

Negative Affect and Evaluation Apprehension: Unexamined Consequences of Accountability in the Auditing Profession

Penelope Lee Bagley, Texas Tech University

Emerging Scholar Paper

Discussant: James Wainberg, University of Massachusetts-Amherst

 

 

Disciplinary Practices In The Public Accounting Profession: Serving The Public Interest Or Private Interests?

Cédric Lesage, HEC Paris; Géraldine Hottegindre, University of Paris-Dauphine; C. Richard Baker, Adelphi University

Discussant: Steve Hunt, Western Illinois University

 

5:30 pm – 6:30 pm                 Reception

 

Saturday, October 11 – ABO Research Conference

 

7:30 am – 8:30 am                 Breakfast and Research Forum

Accounting

 

  1. Choosing Experiment Subjects: Issues and Trends in the Literature

Canri Chan, The Monterey Institute of International Studies; Steven P. Landry, The Monterey Institute of International Studies; and Carmelita Troy, Andrews University

 

  1. It’s a Matter of Principle:  The Role of Personal Values in Investment Decisions

William R. Pasewark, Texas Tech University; and Mark E. Riley, Northern Illinois University

 

  1. Establishing A Baseline For Assessing The Frequency Of Auditors’ Comments Concerning Perceived Client Integrity

Richard A. Bernardi, Roger Williams University

 

  1. The Effect Of Privatizaton On Superior Subordinate Relationships: Evidence From Malaysia

Sakthi Mahenthiran, Butler University; Zalina Hashim, University Tenaga Nasional – Malaysia; and Craig B. Caldwell, Butler University

 

  1. The Effects of Decision Aid Structural Restrictiveness on Decision-Making Outcomes

Poh-Sun Seow, University of Melbourne

Emerging Scholar Paper

 

  1. Is Accounting An 'Outlier' Profession?  A Comparative Analysis of Professional Law, Healthcare, Engineering and Accounting

Clement C. Chen, University of Michigan-Flint; Keith T. Jones, Illinois State University;  Audrey N. Scarlata, East Carolina University; Wei-Cheng Shen, University of Kentucky; and Dan N. Stone, University of Kentucky

 

  1. The Effect Of Performance Feedback And Client Importance On Auditors’ Self- And Public-Focused Ethical Judgments

Anna M. Cianci, Drexel University; and James Lloyd Bierstaker, Villanova University

 

  1. Unique Factors in Balanced Scorecard Performance Evaluation: The Influence of Experimental Design and a Meta-Analysis

Christine A. Denison, Iowa State University; Richard M. Tubbs, University of Iowa Emeritus; William N. Dilla, Iowa State University

 

  1. The Differential Impact of Role Stressors on Job Outcomes of Entry-Level and Mid-Level Professionals in Public Accounting

Ambrose Jones, University of North Carolina – Greensboro; Carolyn Strand Norman, Virginia Commonwealth University; and Benson Wier, Virginia Commonwealth University

 

  1. Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision Making Setting in Capital Project Continuation Decisions

Ann C. Dzuranin, University of South Florida

Emerging Scholar Paper

 

  1. Determinants And Outcome Of Incomplete Contract Choices

Fabienne Miller, Worcester Polytechnic Institute

Emerging Scholar Paper

 

  1. The Effects of Social Confrontation on Individuals' Internal Reporting Intentions on Fraud

Kelly Pope, DePaul University; Steve Kaplan, Arizona State University; and Janet Samuels, Arizona State University - West

 

  1. The Influence of Strategy Maps That Moderate Factors That Potentially Bias Balanced Scorecard Evaluations

D. Jordan Lowe, Arizona State University; Salvador Carmona-Moreno, Instituto de Empresa Business School; and Phil Reckers, Arizona State University

 

  1. Ethics and Cost Accounting: Not So Simple Solutions for the Non-Profit Organization

Rinku Bhattacharya, Pace University

Emerging Scholar Paper

 

8:30 am – 10:00 am               Session 3-1

 

Panel: “Innovative Research in Accounting”

Accounting

Panelists: Rob Bloomfield, Jim Hunton and Kristy Towry

 

10:00 am – 10:30 am             Break

 

10:30 am – 12:00 pm             Concurrent Sessions

 

Session 4-1: Investor Decision-Making and Auditing

Accounting

Moderator: Ling Harris, University of Illinois

 

The Impact of Independence Section in Audit Reports on Shareholders’ Perceptions

Kar Ming Chong and Gary Pflugrath, both at University of New South Wales

Discussant: Tracey Riley, University of Massachusetts- Amherst

 

The Impact of Risk on Investor Decision Processes and Outcomes in the Post-SOX Environment

Steve G. Sutton and Vicky Arnold, both at the University of Central Florida and the University of Melbourne; Jean Bedard, Bentley College and the University of New South Wales; and Jillian Phillips, University of Central Florida                        

Discussant: Dave Piercy, University of Massachusetts- Amherst

 

Session 4-2: Auditing – SAS 99 Issues

Auditing

Moderator: Kim Westermann, Bentley College

 

A Shift in Responsibility? The Influence of SAS No. 99 and Sarbanes-Oxley Officer Certification on Jurors’ Evaluation of Auditor Liability

Lisa M. Victoravich, University of Denver

Discussant: Jordan Lowe, Arizona State University

 

The Attitude Toward and Rationalization of Fraudulent Financial Reporting

Pamela R. Murphy, Queen’s University

Discussant: Jeremy Griffin, University of Georgia

 

 

Session 4-3: Interpersonal Interaction in Managerial Accounting

Business Management & Organization

Moderator: Elizabeth Almer, Portland State University

 

Aligning Central and Divisional Management: Incentives, Inspection, Penalties and Agent Wealth

Roger Debreceny and Anh Nguyen, both at University of Hawai‘i at Mānoa

Discussant: Wendy Bailey, University of South Carolina

 

The Role of Politics and Isomorphism in the Decision to Outsource in the Post-SOX Environment

Natalia Mintchik, University of Missouri-St. Louis; and Jennifer Blaskovich, University of Nebraska-Omaha

Discussant: Keith Jones, Illinois State University

 

12:00 pm – 1:30 pm               Lunch

                                                Speech by the Lifetime Achievement Award Winner

 

1:30 pm – 3:00 pm                 Concurrent Sessions

 

Session 5-1: Fraud Detection in Auditing

Auditing

Moderator: Christine Earley, Providence College

 

The Regularity Of Irregularities In Financial Statements: A Cognitive Analysis Of Information Misrepresentation

Michael J. Davern, University of Melbourne; Stefano Grazioli, University of Virginia

Discussant: Lisa Gaynor, University of South Florida

 

Team Brainstorming for Fraud Identification and Information Transfer

Helen L. Brown, Boston College; Kathy Hurtt, Baylor University; and Jennifer R. Joe, Georgia State University

Discussant: Charlie Cullinan, Bryant University

 

Session 5-2: Research on Ethics

Behavioral Ethics

Moderator: Jay Thibodeau, Bentley College

 

The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions

Breda Sweeney; National University of Ireland, Galway; Donald F. Arnold, Union Graduate College; Bernard Pierce, Dublin City University

Discussant: Natalia Mintchik, University of Missouri – St. Louis

 

Combating Academic Fraud: Are Students Reticent about Uncovering the Covert?

Charles A. Malgwi, Bentley College; Carter C. Rakovski, California State University, Fullerton

Discussant: Leslie Berger, University of Waterloo

 

3:00 pm – 3:30 pm                 Break

 

3:30 pm – 5:00 pm                 Concurrent Sessions

 

Session 6-1: Individual Behavior in Managerial Accounting

Business Management & Organization

Moderator: Rinku Bhattacharya, Pace University

 

The Effects of Risk Preference and Loss Aversion on Individual Behavior under Bonus, Penalty, and Combined Contract Frames

Alisa Gabrielle Brink, Virginia Commonwealth State University

Emerging Scholar Paper

Discussant: May Zhang, Northeastern University

 

The Interplay of an Opponent’s Emotions and the Management Control System during Transfer Pricing Negotiations

Kimberly K. Moreno, Northeastern University; Sudip Bhattacharjee, Virginia Tech

Discussant: Roger Debreceny, University of Hawai‘i at Mānoa

 

 

Session 6-2: Behavioral Research in Auditing

Auditing

Moderator: Julia Camp, Providence College

 

Awareness of Partners’ Views and Misrepresentation of Audit Judgment

Marietta Peytcheva, Lehigh University; and Peter R. Gillett, Rutgers University

Emerging Scholar Paper

Discussant: Don Arnold, Union College

 

The Influence of Task Structure on the Triangulation of Audit Evidence: A Sensemaking Perspective on Auditor Risk Assessment

Natalia Kochetova, University of Waterloo; Ed O'Donnell, University of Kansas; and Alan Webb, University of Waterloo

Discussant: Brad Schaefer