American Accounting Association

American Accounting Association

2005 ABO Research Conference

October 21–22, 2005
The Doubletree Hotel
Atlanta, GA


Hotel Information | Preregister Online | Registration Form (PDF)

The conference hotel is located in the Buckhead area of Atlanta, within easy walking distance of Lenox Mall, Phipps Plaza, and many fine restaurants. It is one block from the Buckhead MARTA station for convenient access to downtown and the airport.

PRELIMINARY SCHEDULE

If you would like a copy of any manuscript(s) before the conference, please contact the author(s) at the email address listed.

FRIDAY, OCTOBER 21

8:30 10:00 Executive Committee Meeting

10:30 Noon Panel Discussion: "The Publication Process"
Panelists will share their insights on publishing in premier accounting journals, from designing an interesting study, writing the manuscript, and responding to reviewers' comments.

Panelists:

E. Michael Bamber, University of Georgia Jane S. Kennedy, University of Washington Anne M. Magro, University of Oklahoma

Moderator: Kimberly Sawers, University of California - Riverside

Noon 1:30 Lunch and ABO Section Business Meeting

Business Meeting
Stacy Kovar, Kansas State University, ABO Section President

Outstanding Dissertation Award
Arianna Spina Pinello, Georgia State University
Richard Morton, Florida State University, Chair

Notable (Lifetime) Contribution Award in Behavioral Accounting Literature
William S. Waller, University of Arizona

1:30 3:00 Concurrent Sessions

  1. Decision-making by Non-professional Investors
    Moderator: Nathan V. Stuart, University of South Florida

    "Nonprofessional Investors' Information Choices, Investing Experience and Portfolio Returns"
    W. Brooke Elliott (University of Illinois at Urbana-Champaign), Frank Hodge (University of Washington), and Kevin E. Jackson (University of Illinois at Urbana-Champaign)
    Contact: wbe@uiuc.edu

    "The Effect of Redundancy in Financial Media Coverage on Nonprofessional Investors "
    Artur Hugon (Georgia State University)
    Contact: accjah@langate.gsu.edu

    "How do Individual Investors Use Analyst Forecasts? The Implications for Investor Reaction to Forecast Revisions and Earnings Surprises"
    Arianna Spina Pinello (Georgia State University)
    Contact: apinello@gsu.edu
  2. Perceptions, Judgments and Preferences I
    Moderator: Rich Houston, University of Alabama

    "Does Practice Risk Reduce the Effect of Client Preference on Tax Professional's Information Search and Recommendations?"
    Kathryn Kadous (Emory University), Anne Magro (University of Oklahoma), and Brian Spilker (Brigham Young University)
    Contact: amagro@ou.edu

    "Evaluating Internal Controls: The Moderating Effect of Auditor Experience on the Persuasiveness of Evidence from Management Self-Assessment"
    Barbara Arel (Arizona State University), Steven E. Kaplan (Arizona State University), and Ed O'Donnell, (Arizona State University)
    Contact: Ed.Odonnell@asu.edu

    "An Experimental Examination of Investors' Perceptions of Internal Control Opinions"
    Yi-Jing Wu (University of South Carolina) and Scott D. Vandervelde (University of South Carolina)
    Contact: YIJING_WU@darla.moore.sc.edu

3:00 3:30 Break

3:30 5:00 Concurrent and Emerging Scholar Sessions

  1. Budgeting and Contracting
    Moderator: Wendy J. Bailey, University of South Carolina

    "Empirical Tests of Audit Budget Ratcheting"
    Michael L. Ettredge (University of Kansas), Jean C. Bedard (Bentley College), and Karla M. Johnstone (University of Wisconsin - Madison)
    Contact: kjohnstone@bus.wisc.edu

    "Firm Profit under an Optimal Agency Contract versus a Gift-exchange Contract"
    Jason Kuang (Georgia Tech)
    Contact: jason.kuang@mgt.gatech.edu

    "Contracting on Contemporaneous vs. Forward-Looking Measures: An Experimental Investigation"
    Anne M. Farrell (University of Illinois at Urbana-Champaign), Kathryn Kadous (Emory University) and Kristy L. Towry (Emory University)
    Contact: amf@uiuc.edu
  2. Emerging Scholars Session I
    Moderator: Christine M. Haynes, University of Texas at El Paso

    "Effects on Investor Judgments from Expanded Disclosures of Non-Financial Intangibles Information"
    Alex C. Yen (Suffolk University)
    Contact: ayen@suffolk.edu

    Discussant: to be announced

    "The Framing Effect Mitigation by Training and Experience Factors on Management Accountants"
    Peggy Ann Hughes (Montclair State University)
    Contact: hughmore@optonline.net

    Discussant: to be announced

5:30 6:30 Reception

SATURDAY, OCTOBER 22

7:30 9:00 Breakfast

7:30 9:00 Research Forum

  • "The Sarbanes-Oxley Act as a Catalyst for Governance Change at Institutions of Higher Education"
    Gregory J. Hall (Bentley College), Elliott S. Levy (Bentley College), Karen K. Osterheld (Bentley College), and David L. Schwarzkopf (Bentley College)
    Contact: DSCHWARZKOPF@bentley.edu
  • "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), and Thomas J. Phillips, Jr. (Louisiana Tech University)
    Contact: CBailey2@memphis.edu
  • "Conducting e-Lab Experiments" an informal discussion hosted by Charles D. Bailey (The University of Memphis)

9:00 10:30 Editor's Panel

Panelists:

Steven Salterio (Queen's University), Contemporary Accounting Research
Bryan Church (Georgia Tech), Behavioral Research in Accounting
Kathryn Kadous (Emory University), Auditing: A Journal of Practice and Theory

Moderator: Jennifer R. Joe, Georgia State University

10:30 11:00 Break

11:00 12:30 Concurrent Sessions

  1. Perceptions, Judgments and Preferences II
    Moderator: Laurie B. McWhorter, Mississippi State University

    "Decision Aids and Incentives: The Moderating Role of Contextual Information"
    Janet Samuels (Arizona State University, West Campus) and Stacey Whitecotton (Arizona State University, Tempe Campus)
    Contact: janet.samuels@asu.edu

    "The Effects of Superior Preferences and Information Source on Auditor Judgment under Time Deadline Pressure"
    Jesse C. Robertson (The University of Alabama)
    Contact: jroberts@cba.ua.edu

    "An Investigation of why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach"
    Donna Bobek (University of Central Florida), Richard Hatfield (University of Texas at San Antonio), and Kristin Wentzel (La Salle University)
    Contact: dbobek@bus.ucf.edu
  2. Management Reporting and Performance
    Moderator: Shawn D. Davis, Kennesaw State University

    "Explanation and Misrepresentation in the Laboratory: Shame on You"
    Lucy F. Ackert (Kennesaw State University and Federal Reserve Bank of Atlanta), Bryan K. Church (Georgia Tech), and Ping Zhang (University of Toronto)
    Contact: bryan.church@mgt.gatech.edu

    "The Relationship between Budgetary Participation and Managerial Performance: The Role of Trust and Budget Goal Commitment."
    Adam S. Maiga (University of Wisconsin-Milwaukee) and Fred A. Jacobs (Georgia State University)
    Contact: amaiga@uwm.edu

    "Flattening the Organization: The Effect of Organizational Reporting Structure on Budgeting Effectiveness"
    R. Lynn Hannan (Georgia State University), Frederick W. Rankin (Colorado State University), Kristy L. Towry (Emory University)
    Contact : rhannan@gsu.edu

12:30 1:30 Lunch

1:30 3:00 Concurrent and Emerging Scholar Sessions

  1. Ethics, Attitudes, and Leadership
    Moderator: Sean A. Peffer, University of Kentucky

    "Accounting Educators' Opinions about Ethics in the Curriculum: A Profile"
    Dann G. Fisher (Kansas State University), Stacy E. Kovar (Kansas State University), and Cindy Blanthorne (University of North Carolina at Charlotte)
    Contact: CBlantho@email.uncc.edu

    "Judges' Attitudes toward the Public Accounting Profession"
    Marianne Jennings (Arizona State University), D. Jordan Lowe (Arizona State University), Kurt Pany (Arizona State University), and Phil Reckers (Arizona State University)
    Contact: David.J.Lowe@asu.edu

    "Reframing Leadership Research in Accounting: The Role of Vision"
    Ralph E. Viator (Texas Tech University)
    Contact: RVIATOR@ba.ttu.edu
  2. Emerging Scholars Session II
    Moderator: Anne M. Magro, University of Oklahoma

    "The Role of Qualitative Assessments of Financial Information in Investors' Stock Price Judgments"
    Lisa M. Victoravich (Florida State University) and Jon D. Perkins (Florida State University)
    Contact: lmv3385@fsu.edu

    Discussant: to be announced

    "A conceptual model for evaluation of the internal audit function using belief functions"
    Vikram Desai (University of Central Florida)
    Contact: vdesai@bus.ucf.edu

    Discussant: to be announced

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