ABO Sessions for 2006 AAA Annual Meeting
Washington, D.C. August 7-9, 2006
Concurrent Research Sessions
1. Individual Investors' Use of Accounting Information
Session Date/Time: 10:15 am-11:45 am Monday, August 7, 2006
Session Moderator: Matthew J. Anderson, Michigan State University
Examining Continuous Assurance Mitigation Effects on the Belief Revisions of Non-professional Investors: A Multi-sample Approach
Robert Pinsker, Old Dominion University; Bryan Church, Georgia Tech University
Discussant: Scott Boylan, Washington and Lee University
Perceptions of Accountants' Risk Tendencies and the Effects of Advice Stereotype Consistency on Persuasion
W. Timothy Mitchell, University of Kentucky
Discussant: D. Jordon Lowe, Arizona State University
The Impact of Non-GAAP Earnings and Interactive Data Displays on Earnings Evaluations and Investment Judgments
William N. Dilla, Iowa State University; Diane J. Janvrin, Iowa State University; Cynthia Jeffrey, Iowa State University
Discussant: Theresa Libby, Wilfrid Laurier University
2. Audit Judgment and Decision Making
Session Time: 2:00 pm-3:30 pm Monday, August 7, 2006
Moderator: Stephanie Farewell, University of Arkansas at Little Rock
Auditors' Performance Evaluations: An Experimental Analysis of the Effects of Initial Impressions and Task-Specific Experience on Information Later Recalled
Keith T. Jones, Illinois State University; Steven C. Hunt, Western Illinois University; Clement C. Chen, University of Michigan – Flint
Discussant: Venkat Iyer, University of North Carolina Greensboro
The Effects of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments
Christopher P. Agoglia, Drexel University; Richard C. Hatfield, University of Alabama; Joseph F. Brazel, North Carolina State University
Discussant: Michael Grayson, Jackson State University
The Effect of Fraud Assessment Documentation Structure on Auditors' Ability to Identify Control Weaknesses: The Moderating Role of Reviewer Experience
Christopher P. Agoglia, Drexel University; Cathy Beaudoin, Drexel University; George T. Tsakumis, Drexel University
Discussant: Carmelita Troy, Naval Postgraduate School
3. Research Panel: 25 Year ABO Perspective
Session Time: 4:00 pm-5:30 pm Monday, August 7, 2006
Moderator: Jake Birnberg, University of Pittsburgh
Panelists:
Joan Luft, Michigan State University
Mark W. Nelson, Cornell University
Brian Spilker, Brigham Young University
Dan Stone, University of Kentucky
4. Taxpayer Decision Making
Session Time: 10:15 am-11:45 am Tuesday, August 8, 2006
Session Moderator: Diana Falsetta, University of Miami
Does Changing the Timing of a Yearly Individual Tax Refund Change the Amount Spent vs. Saved?
Valrie Chambers, Texas A&M University - Corpus Christi
Discussant: Faye Brathwaite, Athens State University
How Much Is Enough? The Role Of After-Tax Rate Of Return Information On Mutual Fund Investor Decision-Making
Mira Weiss, Case Western Reserve University; Timothy J. Fogarty, Case Western Reserve University
Discussant: D. Larry Crumbley, Louisiana State University
An Analysis of Differences Between Nonfilers Who Owe Tax and Those Who Do Not
Deborah W. Thomas, University of Arkansas; Tracy S. Manly, University of Tulsa; Christina M. Ritsema, Hope College
Discussant: Nancy - Susan Jurney, University of Oklahoma
5. Discretionary Accounting Choices and Expanded Disclosures
Session Date/Time: 10:15 am-11:45 am Tuesday, August 8, 2006
Session Moderator: Kelly F. Gamble, Florida State University
Applying Managerial Discretion to Understand Managers' Actions Regarding Accounting Accrual Decisions that Impact Compensation
Andrew J. Rosman, University of Connecticut; Stanley F. Biggs, University of Connecticut; Robert Hoskin, University of Connecticut
Discussant: Nathan Stuart, University of South Florida
Effects on Investor Judgments From Expanded Disclosures of Non-Financial Intangibles Information
Alex C. Yen, Suffolk University
Discussant: Kevin Jackson, University of Illinois
Restructuring Rules and Endogeneity
Allen D. Blay, Univerisity of California Riverside; W. Trexler Proffitt, Franklin and Marshall University
Discussant: Heli Hookana, Turku School of Economics and Business Administration
6. The Role of Affects, Personality and Culture in Decision Making
Session Date/Time: 2:00 pm-3:30 pm Tuesday, August 8, 2006
Session Moderator: Nancy Uddin, Monmouth University
Managers' Retributive and Conciliatory Behavior in Transfer Pricing Negotiations: The Informational Role of Opponent's Emotions
Kimberly K. Moreno, University of Massachusetts at Amherst; Sudip Bhattacharjee, Virginia Tech
Discussant: Thomas Clausen, Witchita State University
A Study of Kruglanski's Need for Closure Construct and Its Implications for Judgment and Decision Making in Accounting and Auditing
Charles D. Bailey, The University of Memphis; Cynthia M. Daily, University of Arkansas at Little Rock; Thomas J. Phillips Jr., Louisiana Tech University
Discussant: Edward Walker, McNeese State University
Cross-Cultural Differences in Accounting Decisions Involving Conflicting Goals
Lan Guo, Washington State University; Bernard Wong - On - Wing, Washington State University; Gladie Lui, Chinese University of Hong Kong
Discussant: Michael Favere – Marchesi, Simon Fraser University
7. Management Incentives
Session Date/Time: 2:00 pm-3:30 pm Tuesday, August 8, 2006
Session Moderator: Wendy J. Bailey, University of South Carolina
Performance Standards and Managers' Adoption of Risky Projects
Chee W. Chow, San Diego State University
James M. Kohlmeyer III, East Carolina University; Anne Wu, National Chengchi University
Discussant: Margaret Shackell-Dowell, University of Notre Dame
The Egocentric Biasing of Pseudo-Participation Perceptions in Budgetary Decision-Making
Laura Francis - Gladney, State University of New York Institute of Technology; Robert B. Welker, Southern Illinois University; Nace Magner, Western Kentucky University
Discussant: Cynthia Krom, Mt. St. Mary College
The Effect of Participative Budgeting Congruence on Individual Performance and Corporate Performance
Yeun - Wen Chang, National Taichung Institute Of Technology; Ruey - Dang (Ray) Chang, National Sun Yat - Sen University; Yu - Cheng Chen, National Chung Hsing University; Ching - Ping Chang, Ernst & Young; Shao Chun Wu, Deloitte & Touche
Discussant: Charles Pineno, Shanandoah University
8. Ethics and JDM
Session Date/Time: 4:00 pm-5:30 pm Tuesday, August 8, 2006
Session Moderator: Jay Rich, Illinois State University
Accountants' Value Preferences and Moral Reasoning
Mohammad J. Abdolmohammadi, Bentley College; C. Richard Baker, Adelphi University
Discussant: Dennis Bline, Bryant University
Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting
Steven E. Kaplan, Arizona State University; Joseph J. Schultz, Arizona State University
Discussant: Kelly Pope, KPMG
Accounting Students Attitudes Toward Whistleblowing for Ethical Dilemmas with Increasing Materiality Levels
Tara J. Shawver, King's College
Discussant: Martha Doran, San Diego State University
9. Choosing, Implementing and Auditing IT Systems
Session Date/Time: 4:00 pm-5:30 pm Tuesday, August 8, 2006
Session Moderator: Robin R Pennington, University of Tennessee
The Effect of Organizational Culture on Managers' IT Investment Decisions
C. H. Chan, University of South Florida
Discussant: Liz Arnold, The Citadel
An Examination of Contextual Factors and Individual Characteristics Affecting Technology Implementation Decisions in Auditing
Mary B. Curtis, University of North Texas; Elizabeth A. Payne, University of Mississippi
Discussant: David Dearman, University of Arkansas – Fort Smith
Developing a Theory of Auditing Behavior in the Electronic Business Environment
Arinola O. Adebayo, University of South Carolina Aiken; Allen S. Lee, Virginia Commonwealth University; Ruth W. Epps, Virginia Commonwealth University
Discussant: Jacqueline Hammersley, University of Georgia
10. Financial Statement Users' Response to Disclosures
Session Date/Time: 10:15 am-11:45 am Wednesday, August 9, 2006
Session Moderator: Rebekah Sheely Heath, Pittsburg State University
Does Less Complex Accounting Improve Price Efficiency In Conditions that Encourage Price Bubbles?
Jessen Law Hobson, Florida State University
Discussant: Valrie Chambers, Texas A&M University – Corpus Christi
Investors' Reactions to Management Guidance Forms
Jun Han, The University of Hong Kong; Hun - Tong Tan, Nanyang Technological University
Discussant: Michael Peters, Villanova University
Examination of Individual Investors' Reactions to Regulation FD Disclosures
Nancy - Susan Jurney, University of Oklahoma
Discussant: Divesh Sharma, Auckland University of Technology
11. Professional Judgment: Accounting Forecasts and Estimates
Session Date/Time: 2:00 pm-3:30 pm Wednesday, August 9, 2006
Session Moderator: Tara J. Shawver, King's College
The Influence of Observed Stock Price Changes on Analysts' Earnings Forecast Revisions: Experimental Evidence
Jeff S. Miller, University of Notre Dame; Lisa M. Sedor, University of Notre Dame
Discussant: Frank Hodge, University of Washington
Determinants of Error Attribution in Accounting Estimates
Joshua Herbold, University of Montana - Missoula
Discussant: Susan McCracken, University of Toronto
Expertise, Task Structure and Market Anomalies
Dipankar Ghosh, University of Oklahoma; Lori Mason - Olsen, School Of Accounting North Dakota State University
Discussant: Allen Blay, University of California – Riverside
12. Managerial Decisions
Session Date/Time: 4:00 pm-5:30 pm Wednesday, August 9, 2006
Session Moderator: Charles Davis, Baylor University
The Impact of Management's Tone on the Perception of Management's Credibility in Forecasting
Robert D. Slater, Texas A&M University - Corpus Christi
Discussant: Philip Jacoby, American University
The Effects of Counterfactual Reasoning on Resource Allocation Decisions
Erick G. Valentine, Kansas State University
Discussant: John Brozovsky, Virginia Tech
Ethical Climate and Organizational Commitment Among Management Accountants
Dennis M. Bline, Bryant University; Charles Cullinan, Bryant University; Robert Farrar, Bryant University
Discussant: Cathleen Miller, Saginaw Valley State University
Research Forum Papers
Accounting Reform for Accounting Re-forms from Planned Economy towards Market Economy
Tuyen Nhu Le, HEC School of Management
Bankruptcy Initiation In The New Era of Chapter 11
Barry Adler, New York University; Vedran Capkun, HEC - University Of Lausanne; Lawrence A. Weiss, HEC - University of Lausanne
Behavioral Implications of Evaluating Determinants of Academic Fraud Risk Factors
Charles A. Malgwi, Bentley College; Carter C. Rakovski, Bentley College
CEO Compensation, Structure and Firm Performance
Zoltan P. Matolcsy, University of Technology Sydney Australia; Anna P. Wright, University of Technology Sydney Australia
Corporate Governance, Diversification, and Firm Value
Yenn - Ru Chen, National Cheng Kung University; Jia - Chi Cheng, National Cheng Kung University; Chia - Chi Lin, National Cheng Kung Univrsity
Discretionary Accruals Models and Earnings Restatements: An Empirical Evaluation
Xavier Garza-Gomez, University of Houston – Victoria; Yong Lee, University of Houston – Victoria; Jianjun Du, University of Houston - Victoria
Do Industry Dynamics Cause Variations in Governance Mechanisms? An Agency Perspective
Rhonda L. Ensley, Rensselaer Polytechnic Institute
The Effect of System Integration, Ownership Control and Divestiture Decisions on Hospital Financial Performance
Richard P. Silkoff, Eastern Connecticut State University
The Effect of Task Complexity and Skill on Decision Accuracy: A Test of Two Theories
Maureen Francis Mascha, Marquette University; Cathleen L Miller, Saginaw Valley State University
Experimental SFAS 131
Sasson Bar - Yosef, The Hebrew University - Rutgers University; Itzhak Venezia, The Hebrew University
An Experimental Study of Overconfidence in Accounting Numbers Predictions
Sasson Bar - Yosef, The Hebrew University -- Rutgers University; Itzhak Venezia, The Hebrew University
The Interaction Effect of Capacity Utilization and Manufacturing Quality on Bottleneck and Costs: An Examination of Continuous Production Environment
Chia Ling Lee, National Chung - Cheng University; Chin Shi Ou, National Chung - Cheng University; Anne Wu, National Chengchi University Chia Ling Lee
The Impact of Debt on Earnings-based CEO Cash Pay
Claudine Mangen, Concordia University
The Impact of Reliance on Incentive-based Compensation Scheme, Information Asymmetry and Organizational Commitment on Managerial Performance
Vincent K. Chong, The University of Western Australia; Ian R.C. Eggleton, The University of Waikato
The Impact of Risk Attitude, the Auditor's Role in Fraud Detection, and Perceived Change in the Objectives and Reliability of the Financial Reporting and Audit Functions on Assessment of Auditor Responsibility
Siew H. Chan, Washington State University; Lee Yao, Monash University
Law, Corporate Governance, and Corporate Scandal in an Emerging Economy: Insights from China
Yi Zhang, Peking University
Market Valuation and Employee Stock Grants
Peijing Kao, National Taiwan University; Taychang Wang, National Taiwan University; Chiawen Liu, Accounting Department of National Taiwan University
Operational Flexibility and Earnings Management: Some Evidence of the Benefits of Breadth and the Costs of Depth in Multinational Corporations
Mark A. Bliss, The Hong Kong Polytechnic University; Ferdinand A. Gul, The Hong Kong Polytechnic University
An Optimal Design of Fuzzy Compensation Contract ResearchThe Impact of Reliance on Incentive-based Compensation Scheme, Information Asymmetry and Organizational Commitment on Managerial Performance
Tzy - Yih Hsiao, Feng Chia University; Yu - Cheng Lin, National Chung Hsing University; Fang - Chi Lin, Feng Chia University
Organizational Interfaces of Accountancy Professsion
Heli Marjut Hookana, Turku School of Economics and Business Administration
Performance Measurement, Human Resource Management, and Strategic Performance: An Interdisciplinary Perspective
Chee Chow, San Diego State University; Gangaram Singh, San Diego State University; Anne Wu, National Chengchi University
The Role of Personality in the Evaluation of Business-unit Performance
Charles A. Malgwi, Bentley College; Carter C. Rakovski, Bentley College; Gerald K. Debusk, Appalachian State University
Searching for an Optimum: Employment Contract Design in the Case of Strategic Alliances
Sebahattin Demirkan, The University of Texas at Dallas; Irem Demirkan, The University of Texas at Dallas
Social Skills Differences Among CPA Firm Personnel of Different Cultures: An Exploratory Study Using FIRO-B
Philip Siegel, College of Charleston; Mohamed E. Bayou, University of Michigan – Dearborn; James W. Smith, University of Washington
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