2007 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.

Boston College

• Cohen, Jeffrey, Lori Holder-Webb (University of Wisconsin at Madison), David Sharp (University of Western Ontario) and Laurie Pant (Suffolk University). "The Effect of Perceived Fairness on Opportunistic Behavior." cohen@bc.edu

California State University Northridge

• Dorsey, Norris. "Diversity: The Next Generation Accountant." norris.dorsey@csun.edu

Cameron University

• Stetson, Beth. "Rule versus Principles, Accountants' Cognitive Styles and Professional Penalties." tstetson@cameron.edu

Emory University

• Hecht, Gary. "Accountants' Understanding of Circular Causality as a Determinant of Unintended Consequence Identification." gary_hect@bus.emory.edu

Glenville State College

• Becker, Charles P., John T. Sennetti (Nova Southeastern University), and Howard Lawrence (University of Mississippi). "The Effects of Type of Accounting Standard and Outcome Knowledge on Juror Evaluations of Auditor Responsibility." charles.becker@glenville.edu

Iowa State University

• Wilkinson, Christine. "Capital Budgeting, Real Options, and Escalation of Commitment: A Behavioral Analysis of Capital Investment Decisions." caw@iastate.edu

Indiana University

• Hodder, Leslie, Patrick E. Hopkins, and David A. Wood. "The Effects of Financial Statement and Information Complexity on Cash Flow Forecasts." woodda@indiana.edu

Monash University

• Moroney , Robyn, and Roger Simnett (University of New South Wales). "The Impact of Industry Specialization on Business Risk Identification and Evaluation." Robyn.moroney@buseco.monash.edu.au

Nagasaki University, Japan

• Fukukawa, Hironori, and Theodore J. Mock (University of Southern California, USA and University of Maastricht, the Netherlands). "Audit Judgments Using Belief versus Probability Assessment." fukukawa@negasaki-u.ac.jp

North Carolina State University

• Brazel, Joseph F. and Christopher P. Agonglia (Drexel University) "An Examination of Auditor Planning Judgments in a Complex AIS Environment: The Moderating Role of Auditor AIS Expertise." joe_brazel@ncsu.edu
  
  
• Brazel, Joseph F, Christopher P, Agonglia (Drexel University), and Richard C. Hatfield (University of Alabama). "The Effect of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments." joe_brazel@nscu.edu

Old Dominion University

• Pinsker, Robert, Terence Pitre (University of South Carolina), and Ronald Daigle (Sam Houston State University), "Did the SEC Get it Right? Event-Based Materiality Related to Sarbanes-Oxley Section 409 and Regulation Fair Disclosure." rpinsker@odu.edu

Penn State University

• Dirsmith, M., M. Fischer (Saint Bonaventure University), and S. Samuel. "The Social-Political Constitution of Expert Systems and Global Knowledge Expertise in Big 5(4) Public Accounting Firms." eu3@psu.edu

Susquehanna University

• McElroy, B. and M. Dirsmith (Penn State University). "The Processual Ordering of Mental Health Care: The Dramaturgical Styles of Contending Political Fractions." eu3@psu.edu

Sydney University

• Martinov-Bennie, Nonna, Jeffrey Cohen (Boston College) and Roger Simnett (University of New South Wales). "The Effect of Affiliation on Auditor Independence." cohen@bc.edu

Turku School of Economics

• Hookana, Heli. "Adding Value through Cross-functional Interfaces within Public Financial Management." Heli.hookana@tes.fi

University of Illinois at Springfield

• Branson, Leonard, Feng-Shun Bin, Jeffrey Decker, and Chung-Hsein Sung. "The Influence of the Balanced Scorecard Categories on Performance Evaluation Judgments Conducted by Individuals and Groups." lbran1@uis.edu
  
  
• Branson, Leonard, Chung-Hsien Sung, Jeffrey Decker, and Fang He (Southern Illinois University at Carbondale). "An Empirical Investigation of the Role of Accounting Outcome Information and Collocated and Virtual Team Processes on Decision Making." lbran@uis.edu

University of Illinois at Urbana-Champaign

• Elliott, W. Brooke, Kevin E. Jackson and Steven D. Smith. "Estimate-Related Disclosures and Investors' Reliability Judgments." web@uiuc.edu

University of Massachusetts Amherst

• Piercey, David. "Documentation Requirements, Persuasion Tactics, and Verbal (vs. Numerical) Audit Risk Assessment." piercey@som.umass.edu

University of Massachusetts Dartmouth

• Prentice, Deborah and Tim Shea. "Analysis of the Juncture of Companies' Information Technology and the Requirements for SOX." dprentice@umassd.edu

The University of Melbourne

• Coram, Paul J. (The University of Melbourne), Theodore J. Mock (University of Southern California, USA and University of Maastricht, the Netherlands), Monroe, Gary S. (The Australian National University). "An Investigation into the Use of Nonfinancial Performance Indicators by Financial Analysts." pcoram@unimelb.edu.au

University of Southern California

• Mock, Theodore J.(and University of Maastricht, the Netherlands), Arnold Wright (Boston College), Rajendra P. Srivastava (University of Kansas), and Hai Lu (University of Toronto). "The Framing and Evaluation of Multiple Hypothesis." tmock@marshall.usc.edu

University of South Carolina

• Bailey, Wendy, Gary Hecht (Emory University) and Kristy Towry (Emory University). "Dividing the Pie: Do Managers Fully Incorporate Non-Contracted Information into Full and Partial Discretionary Bonus Allocations?" wendy.bailey@moore.sc.edu, gary_hecht@bus.emory.edu, kristy_towry@bus.emory.edu

University of Wisconsin-Madison

• Covaleski, M., M. Dirsmith (Penn 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 Windsor

• Gowing, M.P. "Target Costing and Budgets: Changes in One Ontario Hospital." mgowing@uwindsor.ca
  
  
• Gowing, M.P. "A Rhetorical Analysis of Press Releases: Moral Agency Budget Constraint, and Institutional Disorientation from Social Justice." mgowing@uwindsor.ca
  
  
• Gowing, M.P., and S. Mason. "Limitations to the Cost/Benefit Analysis of Healing and Suffering." mgowing@uwindsor.ca

Villanova University

• Bierstaker, James and Anna Cianci (Drexel University). "The Impact of Positive and Negative Affect on Auditors' Cognitive and Ethical Judgments." james.bierstaker@villanove.edu

York University

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