2006 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.

Appalachian State University

• DeBusk, Gerald K., Larry N. Killough (Virginia Polytechnic Institute and State University) and Robert M. Brown (Virginia Polytechnic Institute and State University). "The Role of Personality in the Evaluation of Business-unit Performance." debuskgk@appstate.edu

Arizona State University

• Reckers, Phil D., Jordan Lowe, Kurt Pany, and Marianne Jennings. "Judges' Attitudes Toward the Public Accounting Profession." jordan.lowe@asu.edu
• Samuels, Janet A. "The Effect of Goal Conflict on Effort and Performance" janet.samuels@asu.edu
• Samuels, Janet A. and S.M. Whitecotton. "An Effort Based Analysis of Paradoxical Effects of Incentives on Decision-Aided Performance" janet.samuels@asu.edu

Bentley College

• Malgwi, Charles A. and Carter Rakovski. "Behavioral Implications and Evaluation of Academic Fraud Risk Factors" cmalgwi@bentley.edu

Boston College

• Cohen, Jeff, and Nonna Martinov-Bennie (University of Sidney). "The Applicability of A Contingent Factors Model to Accounting Ethics Research." cohen@bc.edu

Brigham Young Univesity

• Glover, Steven M., Douglas F. Prawitt, and David A. Wood (Indiana University). "Outsourcing the Internal Audit Function and Other Factors Affecting the External Auditor's Reliance Decision." woodda@indiana.edu

Drexel University

• Agoglia, C. P., R.C. Hatfield (University of Alabama) and Joe Brazel (North Carolina State University). "The Effect of Audit Review on the Quality of Workpaper Documentation and Reviewer Judgments" Joe_brazel@ncsu.edu

EDHEC-France

• Bescos, Pierre-Laurent. "Knowledge, Ability and Rank in Management Accounting." pierre-laurent.bescos@edhec.edu

Florida Atlantic University

• Dickins, Denise and George Young. "The Influence of Auditor Independence on Fee Disclosures: An Experiment" dveitch@fau.edu

Kennesaw State University

• Epps, Kathryn K. and W.F. Messier (Georgia State University). "Improving the Effectiveness of Engagement Quality Reviewers." kepps@kennesaw.edu

Montclair State University

• Kihn, Lili-Anne. "The Use and Determinants of Controls in Multinational Managerial Evaluations." lilikihn@comcast.net
• Kihn, Lili-Anne. "Short-term Profitability Consequences in Multinational Managerial Evaluations." lilikihn@comcast.net
• Kihn, Lili-Anne. "Assessing Contingency-based Management Accounting Research: The Concept of Performance." lilikihn@comcast.net

North Carolina State University

• Brazel, Joseph F. and C.P. Agoglia (Drexel University). "An Examination of Auditor Planning Judgments in a Complex AIS Environment: The Moderating Role of Auditor AIS Expertise." Joe_brazel@ncsu.edu
• Williams, Paul F. "The Winnowing Away of Behavioral Accounting Research in the U.S. : The Process for Anointing Academic Elites" paul_williams@ncsu.edu

Ohio University

• Myer, Mike, John Rigsby (Mississippi State University), Jeff Boone (University of Texas, San Antonio). "The Impact of Auditor-Client Relationships on the Reversal of First-time Audit Qualifications." jrigsby@cobilan.msstate.edu

Old Dominion University

• Pinsker, Robert, and Bryan Church (Georgia Institute of Technology). "Examining Continuous Assurance Mitigation Effects on the Brief Revisions of Nonprofessional Investors: A Multi-Sample Approach." rpinsker@odu.edu

Northeastern University

• Krishnamoorthy, Ganesh, Jeff Cohen (Boston College), and Arnie Wright (Boston College). "The Impact of Corporate Board Focus on Auditors' Risk Assessment and Program Planning Decisions." cohen@bc.edu

Purdue University – Calumet

• Pope, Kelly Richmond. "Is a Machiavellian Belief System Advantageous to the Accounting Profession." kellyrichmondpope@yahoo.com

Suffolk University

• McInnes, Morris. "Mitigating Risk Related Agency Costs in Budget Contracts: An Exploration in Large Corporate Organizations." mmcinnes@suffolk.edu

Texas A&M University-Corpus Christi

• Chambers, Valrie. "Could Increasing the Frequency of Estimated Tax Payments Increase Compliance Among the Self-Employed?" valrie.chambers@tamucc.edu
• Chambers, Valrie. "Does Changing the Timing of a Yearly Individual Tax Refund Change the Amount Spent vs. Saved?" valrie.chambers@tamucc.edu

University of Barcelona-Spain

• Macagnan, Clea B. "Causes of the Disclosure of Intangible Assets: The Spanish Case." clea@unisinos.br

University Of Connecticut

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

University of Illinois at Urbana-Champaign

• Peecher, Mark E., and David Piercey. "Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias." piercey@uiuc.edu
• Farrell, A., J. Luft (Michigan State University), and Mike Shields (Michigan State University), "Accuracy in Judging and Nonlinear Effects of Cost and Profit Drivers." shields@bus.msu.edu

University of Memphis

• Bailey, Charles D., Cynthia M. Daily (University of Arkansas at Little Rock), and Thomas J. Phillips Jr. (Louisiana Tech University). "A Study of Kruglanski's Need for Closure Construct and Its Implications for Judgment and Decision Making in Accounting and Auditing." cbailey2@memphis.edu

University Of Mississippi

• Flesher, Dale L. and Tonya K. Flesher. "A History of the Accounting, Behavior, and Organization (ABO) Section of AAA" acdlf@olemiss.edu

University of Oxford-Said Business School

• Chapman, Christopher S. and Lili-Anne Kihn (Montclair State University). "Integrated Information Systems, Budgetary Control and Performance." kihnl@mail.montclair.edu

University of Windsor-Canada

• Gowing, M.P. "A Rhetorical Analysis of Public Disclosure on Health Care Rationing, Ontario, 1996." mgowing@uwindsor.ca
• Gowing, M.P. "Budgeting and Health Care Policy – Funding Constraints and Patient Safety: A Case Study in a Universal Health Care Setting" mgowing@uwindsor.ca
• Gowing, M.P. S. Mason (Concordia University). "QALY Cost Effectiveness Indices, The Potter Box, Virtue: A Method to Situate Moral Reasoning in Decisions to Ration Health Care Delivery" mgowing@uwindsor.ca
• Lan, G., F. Reiger,, M.P. Gowing, S. McMahon, and N. King. "A Study of Moral Reasoning, Personal Values and Value Types of MBA Students and Alumni." mgowing@uwindsor.ca
• Lan, G., M.P. Gowing, S. McMahon, F. Rieger, and N. King. " A Study of The Relationship Between Personal Values and Moral Reasoning of Undergraduate Business Students" mgowing@uwindsor.ca

University of Wisconsin-Madison

• Andre, Sean and Jon Davis. "The Justification Gap: Exploring the Interactive Effects of Context and Accountability in Accounting Decisions." jdavis@bus.wisc.edu
• Holder-Webb, Lori, Jeff Cohen (Boston College), Laurie Pant (Suffolk University), and David Sharp (University of Western Ontario) "A Note on the Effects of Perceived Fairness on the Agency Problem." cohen@bc.edu

Western Kentucky University

• Little, Harold T. "Does Formulation of the Budgeting Process Enhance Altruistic Behaviors in Organization Managers?" harold.little@wku.edu

York University

• Chung, Janet, Jeff Cohen (Boston College) and Gary Monroe (Australian National University). "Research Note on the Effect of Mood States on Audit Judgments." cohen@bc.edu