American Accounting Association 2006 ABO Research Conference October 6–7, 2006 Embassy Suites Portland, Oregon

Meeting Information | Hotel Information | Preliminary Program
Doctoral Consortium | Registration Form (PDF)
Portland Attractions | Call for Papers

Preliminary Program

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study in red.

FRIDAY, OCTOBER 6 – ABO DOCTORAL CONSORTIUM We gratefully acknowledge the support of Deloitte U.S. Firms for the 2006 ABO Doctoral Consortium.
9:00 am – 10:15 am	Starting Your Career (Personal Development) Moderator: Bryan Church Panel: Frank Hodge (University of Washington) Steve Kaplan (Arizona State University and former BRIA editor) Brooke Elliott (University of Illinois at Urbana-Champaign)
10:30 am – 12:00 pm	Overview of Behavioral Research (Accounting) Moderator: Bryan Church Panel: Karim Jamal (University of Alberta) Ron King (Washington University - St. Louis) Karen Sedatole (Michigan State University)
FRIDAY, OCTOBER 6 – ABO RESEARCH CONFERENCE
10:30 am – 12:00 pm	Executive Committee Meeting
Noon – 1:30 pm	Lunch with Business Meeting and Awards Welcome and Business Meeting Tim Louwers (James Madison University), ABO Section Chair Outstanding Dissertation Award Joshua Herbold (University of Montana) Mark Peecher (University of Illinois at Urbana-Champaign), Dissertation Chair
1:30 pm – 3:00 pm	Effects of affect and culture: (Auditing) Moderator: Janet Samuels (Arizona State University West) The impact of positive and negative affect on auditors’ technical and ethical judgments Anna Cianci (Drexel University) and James Bierstaker (Villanova University) Discussant: Dan Stone (University of Kentucky) The influence of cultural differences on auditor risk assessments: implications for global audit methodologies Jenice Prather-Kinsey (University of Missouri) and Ed O’Donnell (University of Kansas) Discussant: Alisa Brink (Florida State University) Effects of incentives: (Accounting) Moderator: Nick Fessler (Central Missouri State University) Information exchange in group decision making: the boon and bane of incentives Khim Kelley (Nanyang Technological University) Discussant: Julia Higgs (Florida Atlantic University) Loss aversion, stock-based compensation and managerial risk-seeking behavior Kimberly Sawers (Seattle Pacific University), Arnold Wright (Boston College), and Valentina Zamora (Boston College) Discussant: Arianna Pinello (Georgia State University)
3:00 pm – 3:30 pm	Break
3:30 pm – 5:00 pm	Investors’ judgments of credibility: (Accounting) Moderator: Kim Sawers (Seattle Pacific University) The Effects of the PCAOB Inspection Reports on Nonprofessional Investors' Expectations of the Credibility of Future Audit Opinions Jesse Robertson (University of Alabama) Discussant: Jacqueline Hammersley (University of Georgia) Is there safety in numbers? The effects of forecast boldness and forecast accuracy on financial analysts' credibility with investors Kathryn Kadous, Molly Mercer, and Jane Thayer (Emory University) Discussant: Keith Jones (Illinois State University) Emerging Scholars: (Accounting) Moderator: Anne M. Magro (University of Texas at Austin) Testing behavioral economics theories: Evidence from patterns of employee stock option grants Jianxin Gong (University of Illinois at Urbana-Champaign) Discussant: Carla Carnaghan (University of Lethbridge) An examination of individual investors' reactions to regulation FD disclosures Susan Jurney (University of Oklahoma) Discussant: Jane Kennedy (University of Washington)
5:30 pm – 6:30 pm	Reception
SATURDAY, OCTOBER 7 – ABO RESEARCH CONFERENCE
7:30 am – 8:30 am	Research Forum
8:30 am – 10:00 am	Panel discussion: (Accounting) Moderator: James Bierstaker (Villanova University) "Do AAA journals represent the diversity of accounting research?" Panelists: Arnold Wright (Boston College), AAA VP of Research Dan Stone (University of Kentucky) Jesse Dillard (Portland State University) Judy Rayburn (University of Minnesota), AAA Past-president
10:00 am – 10:30 am	Break
10:30 am – 12:00 pm	Audit errors and dysfunctional behavior: (Auditing) Moderator: Thomas Clausen (Wichita State University) When auditors err: how mistake significance and professional image influence staff auditors' likelihood to admit an error Chad Stefaniak (University of Alabama) Discussant: Elizabeth Almer (Portland State University) The influence of management tone at the top and the working relationship with the audit senior on the acceptance of dysfunctional auditor behavior Wayne Tervo (Murray State University) and Marshall Pitman (University of Texas at San Antonio) Discussant: Don Finn (University of Arkansas) Investors’ use of disclosures: (Accounting) Moderator: Jay Rich (Illinois State University) Investors' perceptions of an estimate's reliability in response to reliability disclosures Brooke Elliott, Kevin Jackson, and Steve Smith (University of Illinois at Urbana-Champaign) Discussant: Max Hewitt (University of Washington) Average investors' forward-looking assessments of investment risk: Effects of control weakness pervasiveness and disclosure detail Carolyn Strand-Norman (Virginia Commonwealth University), Anna M. Rose (Southern Illinois University), and Jake M. Rose (Southern Illinois University) Discussant: Jesse Robertson (University of Alabama)
12:00 pm – 1:00 pm	Lunch and Speaker ABO Lifetime Contribution Award Theodore Mock (University of Southern California and University of Maastricht) Speaker Secrets of success? Some hypotheses as to what seems to work and what doesn’t Theodore Mock (University of Southern California and University of Maastricht)
1:00 pm – 2:30 pm	Emerging Scholars: (Accounting) Moderator: James Bierstaker (Villanova University) How do nonmonetary incentives affect production task affect and performance? An experimental investigation Ann Dzuranin and Nathan Stuart (University of South Florida) Discussant: Sean Peffer (University of Kentucky) The influence of skepticism and previous experience on auditor judgments Velina Popova (University of Oklahoma) Discussant: Lisa Milici Gaynor (University of South Florida) Tax decision making: (Taxation) Moderator: Nathan Stuart (University of South Florida) The influence of goal conflict and information asymmetry on individuals' tax evasion judgments Diana Falsetta (University of Miami), Jennifer B. Kahle(University of South Florida), and George T. Tsakumis (Drexel University) Discussant: Cindy Blanthorne (University of North Carolina – Charlotte) An experiential investigation of tax professionals' ethical environments Donna Bobek (University of Central Florida) and Robin Radtke (Texas Tech University) Discussant: Tim Rupert (Northeastern University)
2:30 pm – 3:00 pm	Break
3:00 pm – 4:30 pm	Audit decision making: (Auditing) Moderator: Diana Falsetta (University of Miami) The impact of different forms of outcome feedback for improving assessments of another auditor's competence Noel Harding and Ken T. Trotman (University of New South Wales) Discussant: Karim Jamal (University of Alberta) Audit committee member investigation of significant accounting policy decisions Bradley Pomeroy (University of Alberta) Discussant: Kathleen Hertz (University of Washington) Financial decision making: (Accounting) Moderator: Dan Palmon (Rutgers University) An investigation of expertise versus bias disclosure effects in nonprofessional investors Robert Pinsker (Old Dominion University) Discussant: Wendy Bailey (University of South Carolina) An investigation into the use of nonfinancial performance indicators by financial analysts Paul Coram (University of Melbourne), Theodore Mock (University of Southern California and University of Maastricht), and Gary Monroe (The Australian National University) Discussant: Chad Stefaniak (University of Alabama)

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org

The American Accounting Association program levels offered during the meeting will include basic, intermediate, advanced, overview and update. A number of NASBA Fields of Study will be offered and provided on the CPE verification form, along with CPE credit hours earned.

For more information regarding administrative policies such as complaint and refund, please contact the American Accounting Association at 941-921-7747.

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