2008 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.

• Earley, Christine, Vicky B. Hoffman (University of Pittsburgh), and Jennifer R. Joe (Georgia State University).  “How Management’s Classifications Influence Auditors’ Sarbanes-Oxley Internal Control Judgments.” cearley@bentley.edu

• Cohen, Jeffrey, Ganesh Krishnamoorthy (Northeastern University), and Arnie Wright (Northeastern University. “Auditors Experiences of Corporate Governance in the Post-Sarbanes Oxley Era.” cohen@bc.edu

• Cohen, Jeffrey, Ganesh Krishnamoorthy (Northeastern University), and Arnie Wright (Northeastern University). “Form vs. Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance.” cohen@bc.edu

• Cohen, Jeffrey, Ganesh Krishnamoorthy (Northeastern University), and Arnie Wright (Northeastern University). “Waste is Our Business, Inc: The Importance of Nonfinancial Information in the Audit Process.” cohen@bc.edu

• Cohen, Jeffrey, Janne Chung (York University), Gary Monroe (Australian National University).  “The Effect of Moods on Auditors’ Inventory Valuation Decisions.” cohen@bc.edu

• Cohen, Jeffrey, and Lori Holder-Webb (Simmons College). “The Supply of Corporate Social Responsibility Disclosure among US Firms.” cohen@bc.edu

• Cohen, Jeffrey, Nonna Martinov-Bennie (Sydney University), and Roger Simnett (University of New South Wales). “The Effect of CFO Background on Auditor Independence in the Post-Enron Environment.” cohen@bc.edu

• Bloomfield, R.J., W.B. Taylor (Emory University), and F.H. Zhou (The University of Illinois at Urbana-Champaign). “Short-term Momentum and Long-term Reversal: An Experimental Investigation.” wtaylor@emory.edu

• Kadous, Kathryn, Molly Mercer (Arizona State University), and Jane Thayer (Emory University). “Safety in Numbers: The Effects of Forecast Accuracy and Forecast Boldness in Financial Analysts’ Credibility with Investors.” kkadous@emory.edu

• Taylor, W.B. and R. Bloomfield (Cornell University). “Principles, Conformity, and Controls.” wtaylor@emory.edu  

• Taylor, W. B. “The Balanced Scorecard as a Strategy-Evaluation Tool: The Effects of Responsibility and Causal-Chain Focus.” wtaylor@emory.edu  

• Massey, Dawn W., and Joan Van Hise.  “A Contribution to Accounting Ethics Education in the 21st Century: Developing and Assessing a Theoretically Sound Course.” dmassey@mail.fairfield.edu

• Ricciardi, Victor. “The Financial Psychology of Worry and Women.” Victor.ricciardi@kysu.edu

• Borkowski, Susan. “Com-PATA-bility Twenty-five Years Later (Part II): PATA, SOX, and the Transfer Pricing Practices of Transnational Corporations.” borkowsk@lasalle.edu

• Drake, Andrea, Susan Haka (Michigan State University), Michelle Lau (Michigan State University), and Fabienne Miller (Worcester Polytechnic Institute). “The Impact of Accounting Contextual Variables on Negotiator’s Perceived Risk, Trusting Behavior, and Negotiation Outcomes.” fabienne@WPI.edu

• Moroney, Robyn, and Peter Carey. “Industry versus Task-Based Experience and Auditor Performance.” robyn.moroney@buseco.monash.edu.au

• 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 (Drexel University), and Richard Hatfield (University of Alabama).  “The Effects of Audit Review Format on Review Team Judgments.” joe_brazel@ncsu.edu

• Brazel, Joseph, Christopher Agoglia (Drexel University), Richard Hatfield (University of Alabama), and Scott Jackson (University of South Carolina). “The Effect of Risk of Misstatement and Workload Pressures on the Choice of Workpaper Review Format.” joe_brazel@ncsu.edu

• Chambers, Valrie, Paul Cameron, and Greg Black. “A Model of Cheating Behavior Among University Business Students.” valrie.chambers@tamucc.edu

• Chambers, Valrie, and Marilyn Spencer. “Does Changing the Timing of a Yearly Individual Tax Refund Change the Amount Spend vs. Invested?” valrie.chambers@tamucc.edu

• Chambers, Valrie, and Marilyn Spencer. “Do Taxpayers Spend Refunds the Way Government Wants Them to?” valrie.chambers@tamucc.edu

• Sherman, W. Scott, and Valrie Chambers. “SOX Signals to Shareholders: Potential Managerial Reactions to the Sarbanes-Oxley Act of 2002.” ssherman@cob.tamucc.edu

• Pomeroy, Bradley. “Audit Committee Member Investigation of Significant Accounting Decisions.” pomeroy@ualberta.ca

• Maas, Victor, and Frank Hartmann (RSM Erasmus University). “Why Business Unit Controllers Engage in the Creation of Budget Slack: Involvement in Management, Social Pressure and Machiavellianism.” v.s.maas@uva.nl

• Hageman, Amy. “A Review of the Strengths and Weaknesses of Archival, Behavioral, and Qualitative Research Methods: Recognizing the Potential Benefits of Triangulation.” ahageman@bus.ucf.edu

• Hageman, Amy M., Vicky Arnold, and Steve G. Sutton.  “Starving the Beast: Using Tax Policy and Governmental Budgeting to Drive Social Policy.” varnold@bus.ucf.edu

• Hagemena, Amy M., Vicky Arnold, and Steve G. Sutton. “The Use of Impression Management to Promote ‘Starve the Beast’ Policies.” varnold@bus.ucf.edu

• McCall, Holli, Vicky Arnold (University of Central Florida), and Steve G. Sutton (University of Central Florida). “Use of Knowledge Management Systems and the Impact on Declarative Knowledge Acquisition.” varnold@bus.ucf.edu

• Bamber, E. Michael, Tina D. Carpenter, and Jacqueline S. Hammersley.  “The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation.” jhammers@uga.edu

• Arnold, Markus C., and Dominik Schreiber. “Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting.” markus.arnold@wiwi.uni-goettingen.de

• Grenier, Jonathan, Mark Peecher, and David Piercey (University of Massachusetts at Amherst). “Judging Auditor Negligence: De-biasing Interventions, Outcome Bias, and Reverse Outcome Bias.” piercey@som.umass.edu

• Peecher, Mark, David Pierce (University of Massachusetts at Amherst), Jay Rick (Illinois State University), and Richard Tubbs (University of Iowa). “Post-Intervention Distortion of Reviewer Judgment: Implications for the Audit Review Process.” piercey@som.umass.edu

• Jones, III, Ambrose, Carolyn Strand Norman (Virginia Commonwealth University), and Benson Wier (Virginia Commonwealth University). “Antecedents and Consequences of Lifestyle Choice in Public Accounting.” ambrose.jones.iii@uncg.edu

• Hoffman, Vicky B, and Mark F. Zimbelman (Brigham Young University). “The Effects of Strategic Reasoning and Brainstorming on the Nature of Audit Plans in Response to Fraud Risk.” vickyh@katz.pitt.edu

• Kelton, Andrea S., and Robin R. Pennington (North Carolina State University). “An Examination of the Cognitive and Technological Effects of Electronic Financial Information on Investment Decisions.” akelton@coba.usf.edu

• Kihn, Lili-Anne. “Top Management Styles in the Use of Multiple Controls—Empirical Evidence from Finland.” lili.kihn@uta.fi

• Miller, Fabienne. “Information Aggregation, Firm Strategy, and Investment Decision in Buyer-Supplier Relationships.” fabienne@wpi.edu

• Mastilak, Christian. “Overhead Cost Pool Classification and Judgment Performance.” mastilakc@xavier.edu