American Accounting Association 2007 ABO Research Conference October 19–20, 2007 Hilton Philadelphia City Avenue Philadelphia, Pennsylvania

Meeting Information | Hotel Information | Preliminary Program
Doctoral Consortium | Registration Form (PDF)

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. Each Credit Hour is based on 50 minutes.

Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Program levels offered during the meeting may include basic, intermediate, advanced, overview, and update. Program levels are also indicated in red.

We gratefully acknowledge the support of
Deloitte U.S. Firms for the 2007 ABO Doctoral Consortium.

THURSDAY, OCTOBER 18 — ABO DOCTORAL CONSORTIUM
6:30 pm – 8:00 pm	Reception
FRIDAY, OCTOBER 19 — ABO DOCTORAL CONSORTIUM
9:00 am – 10:15 am	Overview of Behavioral Research (Accounting, 1.5 CH/Program level: Advanced)
10:30 am – 12:00 pm	Starting Your Career (Personal Development, 1.5 CH/Program level: Advanced)
FRIDAY, OCTOBER 19 — ABO RESEARCH CONFERENCE
10:30 am – 12:00 pm	Executive Committee Meeting
Noon – 1:30 pm	Lunch with Business Meeting and Awards
1:30 pm – 3:00 pm	Concurrent Sessions Lifestyle Choice & Organizational Justice: (Auditing, 1.5 CH/Program level: Advanced) Moderator: D. Jordan Lowe, Arizona State University Antecedents and Consequences of Lifestyle Choice in Public Accounting by Benson Wier, Virginia Commonwealth University, Ambrose Jones III, University of North Carolina Greensboro and Carolyn Strand Norman, Virginia Commonwealth University Discussant: Andrea Kelton, University of South Florida The Influence of Organizational Justice on the Perceived Likelihood of Whistle-Blowing by Deborah Seifert, Illinois State University, John T. Sweeney, John M. Thornton, and Jeffrey A. Joireman, Washington State University Discussant: Blair Staley, Bloomsburg University Judgments of Investors & Donors: (Accounting, 1.5 CH/Program level: Advanced) Moderator: Ann Magro, George Mason University Users' Judgments of Managers and Auditors: The Impact of Accounting Treatment and Reconciliation by Susan Krische, Paula Sanders and Steven Smith, University of Illinois at Urbana-Champaign Discussant: Wendy Bailey, University of South Carolina The Influence of Efficiency and Affect on Individual Donors by Evelyn A. McDowell, Rider University & Wei Li, Kent State University Discussant: Susan F. Havranek, Le Moyne College
3:00 pm – 3:30 pm	Break
3:30 pm – 5:00 pm	Concurrent Sessions Analysts Judgments: (Accounting, 1.5 CH/Program level: Advanced) Moderator: Linda Flaming, Monmouth University Buy-side Analysts' Use of Corporate Governance Ratings by Kwadwo Asare, James Hunton, and Mohammed Abdolmohammdi, Bentley University Discussant: Ann Dzuranin, University of South Florida The Impact of Graphical Displays of Non-GAAP Earnings Measures on Analysts' and Inexperienced Investors' Earnings Judgments by William Dilla, Diane Janvrin, and Cynthia Jeffry, Iowa State University Discussant: Christine Nolder, Bentley University Emerging Scholars: (Accounting, 1.5 CH/Program level: Advanced) Moderator: Nancy Uddin, Monmouth University Overhead Cost Pool Classification and Judgment Performance by Christian Mastilak, Xavier University Discussant: Nathan Stuart, University of South Florida Information Aggregation, Firm Strategy, And Investment Decisions In Buyer-Supplier Relationships by Fabienne Miller, Worcester Polytechnic Institute Discussant: Andrea Drake, University of Cincinnati
5:30 pm – 6:30 pm	Reception
SATURDAY, OCTOBER 20 — ABO RESEARCH CONFERENCE
7:30 am – 8:30 am	Research Forum Table 1 Auditing Judgment & Decision Making Motivation for Judgment and Decision-Making: Effects on Hypothesis Development by Charles Bailey, University of Memphis, Cynthia Daily, University of Arkansas-Little Rock, & Thomas Phillips Jr., Louisiana Tech University The Influence of Groupthink and Mood on Auditor’s Risk Taking Behavior in the Audit Judgment and Decision Making Process by: Lawrence Chui, University of North Texas Contents of the Auditor’s Report and Implications for the Benefits of PCAOB Auditing Standards in Integrated Audits by Benjamin P. Foster, University of Louisville, Guy McClain, Auburn University, & Trimbak Shastri, University of Louisville Novice And Expert Judgment In The Presence Of Going Concern Uncertainty: The Influence Of Heuristic and Related Biases by Asokan Anandarajan, New Jersey Institute of Technology, Gary Kleinman, Touro Graduate School of Business & Dan Palmon, Rutgers University Ability, Cognitive Fallibility, Procedural Instrumentality and Audit Group Judgment: An Exploration by Gary Kleinman, Touro Graduate School of Business & Dan Palmon, Rutgers University The Impact of the Sign and Source of Performance Feedback on Auditor Judgments by Steven Asare, University of Floriday, Anna Cianci, Drexel University and James Bierstaker, Villanova University Table 2 Issues Facing the Accounting Profession Accounting Professionals' Attitudes and Beliefs Regarding Alternative Work Arrangements by Eric N. Johnson, Indiana University, D. Jordan Lowe, Arizona State University & Philip M.J. Reckers, Arizona State University Should Accountants Be Prudish, Unimaginative, and Inflexible? The Implications of the Holland Model for Professional Accountancy by Clement C. Chen, University of Michigan – Flint, Keith T. Jones, Illinois State University, Audrey N. Scarlata, Wei-Cheng Shen, & Dan N. Stone, University of Kentucky Relationship among Satisfaction, Task Complexity, Organizational Structure, and Perceived Environmental Uncertainty in Public Accounting by Lookman Buky Folami Dennis Bline, Bryant University Perceptions of the Value Organizations’ Place on Sarbanes-Oxley Audit Work Performed by the Internal Auditors by Kasey Martin & Elaine Sanders, The University of Texas at San Antonio An Examination Of Auditing Firms' Tone At The Top, Other Features Of Professional Environment, And Their Job Satisfaction by Michael Bamber, University of Georgia & Venkat Iyer, University of North Carolina - Greensboro Linking (De)Centralized Decision-making Authority and Compensation in a Professional Partnership Setting by Anthony J. Amoruso, University of Central Florida, Robin W. Roberts, University of Central Florida & Gregory M. Trompeter, Boston College Table 3 Accounting Education Glossophobia and Public Speaking Self-Efficacy Among Accounting Majors: A Field Study by Tim Miller & Dan Stone, University of Kentucky M.S.A. Student Subjects And Active Feedback Learning: An Extension Of Luft And Shields (2001) by Steve Buchheit, Derek Dalton, & Tom Downen, Texas Tech University & Sonja Pippin, University of Nevada Reno Distinctive Learning Styles among Accounting Students by Eleanor G. Henry & Anthony Varnon, Southeast Missouri State University Table 4 Financial Internal Control Material Weaknesses and Sell Side Financial Analysts by Li Xu & Alex Tan, Morgan State University Investment Decisions: Influence of an Internet Stock Message Board by Letitia Meier Pleis, Metropolitan State College of Denver An Examination of the Cognitive and Technological Effects of Electronic Financial Information on Investment Decisions by Andrea S. Kelton, University of South Florida & Robin R. Pennington North Carolina State University Do Investors Believe that the Sarbanes-Oxley CEO/CFOCertification Requirement is an Effective Deterrent? by Stephen Rau & Brian Nagle, Duquesne University Bank Loan Loss Provisions And Capital Management Under The Basel Accord by Zhou Yunxia, National University Of Singapore Testing Tailored Reports: The Need of Information in Text Format by Silvia Romero, Rutgers, The State University of New Jersey The Effect of CEO Reputation and Explanations for Poor Performance on Investors’ Judgments about the Company Performance and Management by Anna Cianci, Drexel University and Steve Kaplan, Arizona State University The Impact of Management Character, Portfolio Choice, and Audit Report of Internal Control on Credit Risk Judgments by Robert M. Cornell, Oklahoma State University and Brad A. Schafer, University of South Florida Table 5 Managerial Reducing Escalation of Commitment in High-Risk Investment Projects- An Empirical Study of Behavioral Accounting Activities in German Companies by Matthias Mahlendorf, WHU - Otto Beisheim School of Management The Introduction, Development and Use of Performance Management Systems in Government Owned (Crown) Corporations: The Role of Involvement and Awareness by Ganesh Vaidyanathan, Glen Kobussen, Suresh Kalagnanam, University of Saskatchewan Consequences of Attributions in Preannouncements on Managers’ Perceived Credibility by Susan F. Havranek, Le Moyne College Behavioral Responses to Measurement Diversity in Individual Incentive Plans: Role conflict, Role Ambiguity, and Model-of-Man by Lorenzo Patelli, Erasmus School of Economics Table 6 Tax The Use Of Impression Management To Promote "Starve The Beast" Policies by Amy Hageman, Vicky Arnold, Steve Sutton, University of Central Florida
8:30 am – 10:00 am	Editors' Panel: (Accounting, 1.5 CH/Program level: Advanced) Panelists: Panelists include Vicky Arnold, University of Central Florida, Steve Kaplan, Arizona State University, and Mike Shields, Michigan State University.
10:00 am – 10:30 am	Break
10:30 am – 12:00 pm	Concurrent Sessions Internal Audit and Systems Thinking: (Auditing, 1.5 CH/Program level: Advanced) Moderator: Jonathan Du, University of Houston-Victoria Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk by Jacob Rose, Anna Rose, Southern Illinois University & Carolyn S. Norman, Virginia Commonwealth University Discussant: Lisa Gaynor, University of South Florida Systems Thinking as a Tool for Improving Auditor Judgment by Ed O’Donnell, University of Kansas & Jon Perkins, University of Illinois Discussant: Charles Bailey, University of Memphis Organizational Learning & Performance: (Accounting, 1.5 CH/Program level: Advanced) Moderator: Keith Jones, Illinois State University Translating Organizational Learning Orientation into Performance: The Role of Management Control Systems by Margaret A. Abernethy, University of Melbourne, Axel K-D. Schulz, University of Melbourne, & Simon J. Bell, University of Cambridge Discussant: Keith Jones, Illinois State University The Influence of Relative Perceived Contribution and Rewards on Performance Outcome Satisfaction by Glen P. Kobussen, Suresh Kalagnanam, & Ganesh Vaidyanathan, University of Saskatchewan Discussant: Benjamin Luippold, University of Massachusetts
12:00 pm – 1:30 pm	Lunch Speaker: ABO Lifetime Achievement Award Winner
1:30 pm – 3:00 pm	Concurrent Sessions Emerging Scholars: (Accounting, 1.5 CH/Program level: Advanced) Moderator: Gregory Trompeter, Boston College Quality and Quantity of Motivation in Functional and Dysfunctional Knowledge Sharing by Cam Cockrell, University of Kentucky Discussant: Gregory Trompeter, Boston College Selection-Socialization and the "Inverted-U" Phenomenon in Moral Reasoning of Accountants in Public and Industry Practice by Mohammad J. Abdomohammadi, Bentley College & Donald L. Ariail, Texas A&M University - Kingsville Discussant: Dennis Bline, Bryant University Ethical Issues in Tax Settings: (Taxation, 1.5 CH/Program level: Advanced) Moderator: Cindy Blanthorne, University of Rhode Island Moral Intensity, Ethical Reasoning, and Equitable Relief Judgments by Gary Flieshman, University of Wyoming, Sean Valentine, University of Wyoming, Don Finn, University of Arkansas Discussant: Charles Stanley, Baylor University Jurors' Evaluations of Decision-Aid Use in a Tax Malpractice Setting by Robert J. Rufus, President of Rufus & Rufus Accounting & John Senetti, Nova Southeastern University Discussant: Cindy Blanthorne, University of Rhode Island
3:00 pm – 3:15 pm	Break
3:15 pm – 4:45 pm	Concurrent Sessions Ethics: (Accounting, 1.5 CH/Program level: Advanced) Moderator: Chad Stefaniak, University of Alabama Ethical Norms of CFO Insider Trading by Steve Kaplan, Arizona State University, Janet Samuels, Arizona State University, and Linda Thorne, York University Discussant: Yin Xu, Old Dominion The Ethical Environment of Tax Professionals by Donna D. Bobek, University of Central Florida, Amy Hageman, University of Central Florida & Robin Radtke, Florida Atlantic University Discussant: Chad Stefaniak, University of Alabama Managerial Decision Making & Goal Conflict: (Accounting, 1.5 CH/Program level: Advanced) Moderator: Tom Downen, Texas Tech Beliefs about Accountants' Risk Tendencies and Their Effect on the Integration of Accountants' Advice Regarding Expenditure Decisions by W. Timothy Mitchell and Sean Pfeffer, University of Kentucky Discussant: Tom Downen, Texas Tech The Effect Of Goal Conflict On Effort And Performance Janet Samuels, Arizona State University Discussant: Gary Hecht, Emory University

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

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

Back to the ABO Section Home Page
Back to AAA Home Page