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American Accounting Association 2008 ABO Research Conference
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Meeting Information | Hotel Information |
Preliminary Program
Doctoral Consortium
Preliminary Program
We gratefully acknowledge the support of
Deloitte U.S. Firms for the 2008 ABO Doctoral Consortium.
Thursday, October 9 - ABO Doctoral Consortium 5:30pm – 7:00pm General Session
(Accounting, 1.5 CH--Program level: Advanced)Friday, October 10 - ABO Doctoral Consortium 7:30am – 8:00am Breakfast 8:00am – 9:15am General Session
(Accounting, 1.5 CH--Program level: Advanced)9:15am – 9:30am Break 9:30am – 10:45am General Session
(Accounting, 1.5 CH--Program level: Advanced)10:45am – 11:45am Break-Out Session
(Accounting, 1 CH--Program level: Advanced)Friday, October 10 - ABO Research Conference 12:00pm – 1:45pm Lunch, Award Presentations,
AAA President Sue Haka will be presenting AAA Commons1:45pm – 3:15pm Concurrent Sessions Session 1-1: Behavioral Research in Tax
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Anne Magro, George Mason University
The Role of Client Advocacy in the Development of Tax Professionals’ Advice
by Donna Bobek; University of Central Florida; Amy M. Hageman, University of Central Florida and Rick Hatfield, University of Alabama
Emerging Scholar Paper
Discussant: Tracy Noga, Bentley CollegeDecision Processes of Married Couples in the Tax Setting
by Carol Fischer, St. Bonaventure University; Timothy J. Rupert, Northeastern University and Martha Wartick, University of Northern Iowa
Discussant: Diana Falsetta, University of MiamiImproving Tax Compliance Attitudes And Behavior Through Choice And Goal Congruency
by Diana Falsetta, University of Miami; Brad A. Schafer, University of South Florida and Jennifer Kahle Schafer, University of South Florida
Discussant: Donna Bobek, University of Central Florida
Session 1-2: Fraud Risk Assessment
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Judith Morse, Providence CollegeThe Effect of Information About Management on Auditors’ Inherent and Fraud Risk Assessments
by Christine E. Earley, Providence College; Lawrence Gramling, University of Connecticut and Jennifer R. Joe, Georgia State University
Discussant: Veena Looknanan-Brown, Florida Atlantic UniversityThe Effects of Tone at the Top and the Presence of Fraud on Auditors’ Fraud Risk Assessments, on Identified Audit Procedures, and on Professional Skepticism
by Tina D. Carpenter, University of Georgia and Jane L. Reimers, Rollins College
Discussant: Pam Murphy, Queen’s University
Session 1-3: Performance Measurement
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Kathy Jervis, University of Rhode IslandRelative Performance Incentives: The Effects of Reducing Exposure to Common Risks and Providing Social Comparison Information on Causal Attributions and Performance in Multi-period Settings
by W. Timothy Mitchell, Georgia State University
Discussant: Christian Mastilak, Xavier UniversityThe Use of Self-Set Goals as an Impression Management Tactic: Antecedents and Consequences
by Scott Jeffrey, University of Toronto; Alan Webb, University of Toronto and Axel Schulz, Monash University
Discussant: Nathan Stuart, University of South FloridaClarifying the Relationship between Job-Relevant Information and Performance: The Mediating Effect of Decision-Making Use
by Laurie L. Burney, Mississippi State University and Michele Matherly, Xavier University
Discussant: Cindy Blanthorne, University of Rhode Island3:15pm – 3:45pm Break 3:45pm – 5:15pm Concurrent Sessions Session 2-1: Audit Negotiation
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Sanaz Aghazadeh, University of OklahomaAn Examination Of Auditor Negotiation Strategies
by Helen L. Brown, Boston College and Arnie Wright, Northeastern University
Discussant: Andrea Kelton, University of South FloridaThe impact of the existence and timing of a prior year’s auditor concession on financial officers’ pre-negotiation judgments
by Aileen Tse, Mandy Cheng, Ken T. Trotman and all at the University of New South Wales
Discussant: Christine Nolder, Bentley CollegeThe Effect of Magnitude of Client/Auditor Estimate Difference and Order of Multiple Issues on Negotiations of Proposed Adjustments
by Richard C. Hatfield, Richard W. Houston, Chad M. Stefaniak, Spencer Usrey and all at the University of Alabama
Discussant: Bill Dilla, Iowa State University
Session 2-2: Investor Decision-Making
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Jean C. Bedard, Bentley College and the University of New South WalesFair Value (U.S. GAAP) and Entity-Specific (IFRS) Measurements for Asset Retirement Obligations: Effects of Incentives and Benchmarks on Earnings Management Potential
by Cheri R. Mazza, Fordham University; James E. Hunton, Bentley College and Ruth Ann McEwen, Suffolk University
Discussant: Shana Clor-Proell, University of Wisconsin-MadisonAntecedents and Consequence of Donors’ Trust in Nonprofit Organizations: Effect of Organization Efficiency and Contribution Type
by Wei Li, Kent State University and Evelyn McDowell, Rider University
Emerging Scholar Paper
Discussant: Scott Fleming, West Virginia UniversityThe effect of management forecast disaggregation on investors’ susceptibility to earnings fixation
by W. Brooke Elliott, University of Illinois; Jessen L. Hobson, Florida State University and Kevin E. Jackson, University of Illinois
Discussant: Kirsten Fanning, University of Massachusetts-Amherst
Session 2-3: Audit
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Benjamin Luippold, University of Massachusetts-AmherstNegative Affect and Evaluation Apprehension: Unexamined Consequences of Accountability in the Auditing Profession
by Penelope Lee Bagley, Texas Tech University
Emerging Scholar Paper
Discussant: James Wainberg, University of Massachusetts-AmherstDisciplinary Practices In The Public Accounting Profession: Serving The Public Interest Or Private Interests?
by Cédric Lesage, HEC Paris; Géraldine Hottegindre, University of Paris-Dauphine and C. Richard Baker, Adelphi University
Discussant: Steve Hunt, Western Illinois University5:30pm – 6:30pm Reception Saturday, October 11 – ABO Research Conference 7:30am – 8:30am Breakfast and Research Forum
(Accounting, 1 CH--Program level: Advanced)Choosing Experiment Subjects: Issues and Trends in the Literature by Canri Chan, The Monterey Institute of International Studies; Steven P. Landry, The Monterey Institute of International Studies and Carmelita Troy, Andrews University It’s a Matter of Principle: The Role of Personal Values in Investment Decisions
by William R. Pasewark, Texas Tech University and Mark E. Riley, Northern Illinois UniversityEstablishing A Baseline For Assessing The Frequency Of Auditors’ Comments Concerning Perceived Client Integrity
by Richard A. Bernardi, Roger Williams UniversityThe Effect Of Privatizaton On Superior Subordinate Relationships: Evidence From Malaysia
by Sakthi Mahenthiran, Butler University; Zalina Hashim, University Tenaga Nasional – Malaysia and Craig B. Caldwell, Butler UniversityThe Effects of Decision Aid Structural Restrictiveness on Decision-Making Outcomes
by Poh-Sun Seow, University of Melbourne
Emerging Scholar PaperIs Accounting An 'Outlier' Profession? A Comparative Analysis of Professional Law, Healthcare, Engineering and Accounting
by Clement C. Chen, University of Michigan-Flint; Keith T. Jones, Illinois State University; Audrey N. Scarlata, East Carolina University; Wei-Cheng Shen, University of Kentucky and Dan N. Stone, University of KentuckyThe Effect Of Performance Feedback And Client Importance On Auditors’ Self- And Public-Focused Ethical Judgments
by Anna M. Cianci, Drexel University and James Lloyd Bierstaker, Villanova UniversityUnique Factors in Balanced Scorecard Performance Evaluation: The Influence of Experimental Design and a Meta-Analysis
by Christine A. Denison, Iowa State University; Richard M. Tubbs, University of Iowa Emeritus; William N. Dilla, Iowa State UniversityThe Differential Impact of Role Stressors on Job Outcomes of Entry-Level and Mid-Level Professionals in Public Accounting
by Ambrose Jones, University of North Carolina – Greensboro; Carolyn Strand Norman, Virginia Commonwealth University and Benson Wier, Virginia Commonwealth UniversityMitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision Making Setting in Capital Project Continuation Decisions
by Ann C. Dzuranin, University of South Florida
Emerging Scholar PaperDeterminants And Outcome Of Incomplete Contract Choices
by Fabienne Miller, Worcester Polytechnic Institute
Emerging Scholar PaperThe Effects of Social Confrontation on Individuals' Internal Reporting Intentions on Fraud
by Kelly Pope, DePaul University; Steve Kaplan, Arizona State University and Janet Samuels, Arizona State University - WestThe Influence of Strategy Maps That Moderate Factors That Potentially Bias Balanced Scorecard Evaluations
by D. Jordan Lowe, Arizona State University; Salvador Carmona-Moreno, Instituto de Empresa Business School and Phil Reckers, Arizona State UniversityEthics and Cost Accounting: Not So Simple Solutions for the Non-Profit Organization
by Rinku Bhattacharya, Pace University
Emerging Scholar Paper8:30am – 10:00am Session 3-1
(Accounting, 1.5 CH--Program level: Advanced)Panel: “Innovative Research in Accounting”
Panelists: Rob Bloomfield, Jim Hunton and Kristy Towry10:00am – 10:30am Break 10:30am – 12:00pm Concurrent Sessions Session 4-1: Investor Decision-Making and Auditing
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Ling Harris, University of IllinoisThe Impact of Independence Section in Audit Reports on Shareholders’ Perceptions
by Kar Ming Chong and Gary Pflugrath, University of New South Wales
Discussant: Tracey Riley, University of Massachusetts- AmherstThe Impact of Risk on Investor Decision Processes and Outcomes in the Post-SOX Environment
by Steve G. Sutton and Vicky Arnold, both at the University of Central Florida and the University of Melbourne; Jean Bedard, Bentley College and the University of New South Wales and Jillian Phillips, University of Central Florida
Discussant: Dave Piercy, University of Massachusetts- Amherst
Session 4-2: Auditing – SAS 99 Issues
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Kim Westermann, Bentley CollegeA Shift in Responsibility? The Influence of SAS No. 99 and Sarbanes-Oxley Officer Certification on Jurors’ Evaluation of Auditor Liability
by Lisa M. Victoravich, University of Denver
Discussant: Jordan Lowe, Arizona State UniversityThe Attitude Toward and Rationalization of Fraudulent Financial Reporting
by Pamela R. Murphy, Queen’s University
Discussant: Jeremy Griffin, University of Georgia
Session 4-3: Interpersonal Interaction in Managerial Accounting
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Elizabeth Almer, Portland State UniversityAligning Central and Divisional Management: Incentives, Inspection, Penalties and Agent Wealth
by Roger Debreceny and Anh Nguyen, University of Hawai‘i at Mānoa
Discussant: Wendy Bailey, University of South CarolinaThe Role of Politics and Isomorphism in the Decision to Outsource in the Post-SOX Environment
by Natalia Mintchik, University of Missouri-St. Louis and Jennifer Blaskovich, University of Nebraska-Omaha
Discussant: Keith Jones, Illinois State University12:00pm – 1:30pm Lunch
Speech by the Lifetime Achievement Award Winner1:30pm – 3:00pm Concurrent Sessions Session 5-1: Fraud Detection in Auditing
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Christine Earley, Providence CollegeThe Regularity Of Irregularities In Financial Statements: A Cognitive Analysis Of Information Misrepresentation
by Michael J. Davern, University of Melbourne and Stefano Grazioli, University of Virginia
Discussant: Lisa Gaynor, University of South FloridaTeam Brainstorming for Fraud Identification and Information Transfer
by Helen L. Brown, Boston College; Kathy Hurtt, Baylor University and Jennifer R. Joe, Georgia State University
Discussant: Charlie Cullinan, Bryant University
Session 5-2: Research on Ethics
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Jay Thibodeau, Bentley CollegeThe Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions
by Breda Sweeney; National University of Ireland, Galway; Donald F. Arnold, Union Graduate College and Bernard Pierce, Dublin City University
Discussant: Natalia Mintchik, University of Missouri – St. LouisCombating Academic Fraud: Are Students Reticent about Uncovering the Covert?
Charles A. Malgwi, Bentley College and Carter C. Rakovski, California State University, Fullerton
Discussant: Leslie Berger, University of Waterloo3:00pm – 3:30pm Break 3:30pm – 5:00pm Concurrent Sessions Session 6-1: Individual Behavior in Managerial Accounting
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Rinku Bhattacharya, Pace UniversityThe Effects of Risk Preference and Loss Aversion on Individual Behavior under Bonus, Penalty, and Combined Contract Frames
by Alisa Gabrielle Brink, Virginia Commonwealth State University
Emerging Scholar Paper
Discussant: May Zhang, Northeastern UniversityThe Interplay of an Opponent’s Emotions and the Management Control System during Transfer Pricing Negotiations
by Kimberly K. Moreno, Northeastern University and Sudip Bhattacharjee, Virginia Tech
Discussant: Roger Debreceny, University of Hawai‘i at Mānoa
Session 6-2: Behavioral Research in Auditing
(Accounting, 1.5 CH--Program level: Advanced)
Moderator: Julia Camp, Providence CollegeAwareness of Partners’ Views and Misrepresentation of Audit Judgment
by Marietta Peytcheva, Lehigh University and Peter R. Gillett, Rutgers University
Emerging Scholar Paper
Discussant: Don Arnold, Union CollegeThe Influence of Task Structure on the Triangulation of Audit Evidence: A Sensemaking Perspective on Auditor Risk Assessment
by Natalia Kochetova, University of Waterloo; Ed O'Donnell, University of Kansas and Alan Webb, University of Waterloo
Discussant: Brad SchaeferNote: 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.
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.
