2009 ABO Research Conference

American Accounting Association

2009 ABO Research Conference

October 9-10, 2009
W Hotel | Seattle, Washington

| Meeting Information | Hotel Information | Program |
| Doctoral Consortium |

Program

ABO Doctoral Consortium Friday, October 9, 2009
7:00 am –8:00 am	Breakfast
8:00 am –11:45 am	Doctoral Consortium Accounting—Advanced—3.5CH
ABO Research Conference Friday, October 9, 2009
12:00 pm –1:45 pm	Lunch Speaker: Tod Leiweke, CEO, Vulcan Sports / Seattle Seahawks
1:45 pm –3:15 pm	Concurrent Sessions Session 1-1: Influencing Judgments Accounting—Advanced—1.5CH Moderator: Chad Stefaniak, Oklahoma State University Managing Managers: Presentation of Accounting Data and Interpersonal Relationships with Internal Auditors (Emerging Scholars Paper) Kirsten Fanning, University of Massachusetts Dave Piercey, University of Massachusetts Discussant: Tom Clausen, University of Illinois at Springfield The Detrimental Effects of Inconsistent Accounting Guidance on Auditors’ Judgments Max Hewitt, Indiana University Jamie Pratt, Indiana University Discussant: Mark Peecher, University of Illinois at Urbana- Champaign Session 1-2: Forecast Credibility Accounting—Advanced—1.5CH Moderator: Cathy Beaudoin, University of Vermont The Effects of Analysts Forecasts and Management Forecast Plausibility on Investor Perceptions of Management Earnings Forecast Credibility Lisa Gaynor, University of South Florida Andrea Kelton, Wake Forest University Discussant: Shankar Venkataraman, Georgia Institute of Technology Do Negative Arguments Increase the Credibility of Favorable Analyst Reports? (Emerging Scholars Paper) Jennifer Winchel, University of South Carolina Discussant: Brooke Elliott, University of Illinois at Urbana- Champaign Session 1-3: Long-Term Investment Decisions Accounting—Advanced—1.5CH Moderator: Ann Dzuranin, Northern Illinois University Managers’ Incorporation of the Value of Real Options into Their Long-Term Investment Decisions: An Experimental Investigation Christine Denison, Iowa State University Anne Farrell, University of Illinois at Urbana-Champaign Kevin Jackson, University of Illinois at Urbana-Champaign Discussant: Ann Dzuranin, Northern Illinois University The Utilization of Quantitative and Qualitative Information in Groups’ Capital Investment Decisions Nicole Ang, Australian School of Business Ken Trotman, Australian School of Business Discussant: Axel Schulz, Monash University
3:15 pm –3:45 pm	Break
3:45 pm –5:15 pm	Concurrent Sessions Session 2-1: Detecting and Deterring Bad Client Behavior Auditing—Advanced—1.5CH Moderator: Sanaz Aghazadeh, University of Oklahoma Do Audit Actions Consistent with Increased Auditor Scepticism Deter Potential Management Malfeasance? Qui Chen, Queen’s University Khim Kelly, University of Waterloo Steven Salterio, Queen’s University Discussant: Marlys Lipe, University of Oklahoma Improving Fraud Detection: Do Auditors React Appropriately to Abnormal Inconsistencies between Financial and Nonfinancial Measures? Joe Brazel, North Carolina State University Keith Jones, George Mason University Douglas Prawitt, Brigham Young University Discussant: Sean Peffer, University of Kentucky Session 2-2: Auditors and Whistle-Blowing Auditing—Advanced—1.5CH Moderator: Kelly Pope, Depaul University The Effects of Perpetrator Congeniality and Performance Reputations on Auditors’ Whistle-Blowing Intentions and their Use of Whistle-Blowing Outlets Jesse Robertson, University of North Texas Chad Stefaniak, Oklahoma State University Discussant: John Sweeney, Washington State University The Influence of Subjective Norms for Whistle-Blowing on Attitudes and Intention: A Cross-Cultural Investigation John Sweeney, Washington State University Pailin Trongmateerut, Washington State University Discussant: Jennifer Edmonds, Virginia Tech Session 2-3: Behavioral Research in Taxation Tax—Advanced—1.5CH Moderator: Chris Jones, Western Illinois University Outsourcing: Its Effect on Client Trust (Emerging Scholars Paper) Dana Hart, University of Mississippi Discussant: Chris Jones, Western Illinois University The Paradoxical Effects of Ambiguity Tolerance/Intolerance and Machiavellianism on Tax Reporting Behavior Siew Hoong Chan, Washington State University Qian Song, Washington State University Discussant: Michael Roberts, University of Colorado at Denver
5:30 pm –6:30 pm	Reception
Saturday, October 10, 2009 - ABO Research Conference
7:00 am – 4:30 pm	Registration
7:30 am –8:30 am	Breakfast & Research Forum Accounting—Advanced—1CH Connotative Meaning in Accounting: Implications of IFRS Convergence Richard Fisher, University of Canterbury Tony Mortensen, University of Canterbury An Examination of Perceptions of Auditor Independence and Financial Reporting Quality when Former Auditors are Hired Brian Daugherty, University of Wisconsin at Milwaukee Denise Dickins, East Carolina University Richard Hatfield, University of Alabama
8:30 am –10:00 am	General Session Accounting—Advanced—1.5CH Panel Topic: Behavioral Research and the Economic Crisis Anne Farrell, University of Illinois at Urbana-Champaign Lori Holder-Webb, Western New England College Michael Williamson, The University of Texas at Austin
10:00 am –10:30 am	Break
10:30 am –12:00 pm	Concurrent Sessions Session 3-1: Fair Value Accounting Accounting—Advanced—1.5CH Moderator: Lisa Victoravich, University of Denver Unraveling the Counterintuitive Income Statement Effects of Fair Value Accounting for Liabilities: The Role of Relational versus Informational Disclosures Lisa Gaynor, University of South Florida Linda McDaniel, University of Kentucky Teri Yohn, Indiana University Discussant: Tina Carpenter, University of Georgia How Do Investors Assess The Relevance of Fair Value for Financial Instruments? Lisa Koonce, The University of Texas at Austin Karen Nelson, Rice University Catherine Shakespeare, University of Michigan Discussant: Ling Harris, University of Illinois-Urbana Champaign Session 3-2: Non-Earnings Influences on Managers’ Judgments Accounting—Advanced—1.5CH Moderator: Jesse Robertson, University of North Texas Does Environmental Accounting Information Influence Attention and Investment? Hank Alewine, University of Kentucky Dan Stone, University of Kentucky Discussant: James Smith, University of Texas Earnings Management: The Agency Relationship and the Moderating Role of Corporate Social Responsibility Cathy Beaudoin, University of Vermont Christopher Agoglia, University of Massachusetts George Tsakumis, Drexel University Discussant: Susan Jurney, University of Alabama Session 3-3: Auditors’ Planning and Risk Assessment Judgments Accounting—Advanced—1.5CH Moderator:Kerri-Ann Sanderson, Florida Atlantic University Investigating the Effects of Post-Audit Review Salience on Auditor Judgments: A Comparative Analysis of Audit Planning Decisions Resulting From PCAOB Inspections and Internal Quality Reviews Chad Stefaniak, Oklahoma State University Rich Houston, University of Alabama Discussant: Ben Luippold, University of Massachusetts The Influence of Internal Control Structure on Auditor Risk Assessments Tamara August-Crook, University of Tennessee Gregory Gerard, Florida State University Discussant: Joshua Herbold, University of Montana
12:00 pm –1:30 pm	Lunch and Award Presentation Presenter: Elizabeth Almer, President, ABO Section
1:30 pm –3:00 pm	Concurrent Sessions Session 4-1: Ethical Judgment in the Practice and Profession of Accounting Behavioral Ethics—Advanced—1.5CH Moderator: George Gonzalez, University of Pittsburgh Stalled Progression of Women into the Partnership: An Examination of the “Post-Senior Manager” Position in Public Accounting Louise Single, St. Edward’s University Elizabeth Almer, Portland State University Discussant: Jennifer Winchel, University of South Carolina The Influence of Dispositional Affects on Ethical Judgments Jordan Lowe, Arizona State University Philip Reckers, Arizona State University Discussant: Amber Whisenhunt, University of Oklahoma Session 4-2: Influences on the Effort Choices of Workers and Auditors Auditing—Advanced—1.5CH Moderator: Michael Williamson, The University of Texas at Austin The Moderating Effects of Task Complexity and Task Attractiveness on the Effectiveness of Monetary Incentives in Repeated Tasks Charles D. Bailey, University of Memphis Nick Fessler, University of Central Missouri Discussant: Theresa Libby, Willifred Laurier University The Effect of Subordinate vs. Superior Perspective on Expectations about the Subordinate’s Effort Duration and Direction Anna Cianci, Drexel University Steven Kaplan, Arizona State University Janet Samuels, Arizona State University Discussant: Chad Stefaniak, Oklahoma State Univeristy Session 4-3: Influences on Auditors’ Judgments Auditing—Advanced—1.5CH Moderator: Sarah Rector, Oklahoma State University The Impact of Initial Information Blur on the Accuracy of Analytical Review Judgments Ben Luippold, University of Massachusetts Thomas Kida, University of Massachusetts Discussant: Khim Kelly, University of Waterloo The Impact of the Substance of Audit Committee Independence and Management Incentives on Auditor Judgments Jeffrey Cohen, Boston College Lisa Gaynor, University of South Florida Ganesh Krishnamoorthy, Northeastern University Arnie Wright, Northeastern University Discussant: Veena Looknanan-Brown, Florida Atlantic University
3:00 pm –3:30 pm	Break
3:30 pm –5:00 pm	Concurrent Sessions Session 5-1: Management Credibility Accounting—Advanced—1.5CH Moderator: Jennifer Winchel, University of South Carolina The Joint Impact of Commitment to Disclosure and Prior Forecast Accuracy on Managers’ Forecasting Credibility (Emerging Scholars Paper) Shankar Venkataraman, Georgia Institute of Technology Discussant: Max Hewitt, Indiana University Evaluating Earnings Credibility: Preliminary Results Lei Wang, University of South Carolina Brad Tuttle, University of South Carolina Andrew Spicer, University of South Carolina Discussant:Tina Zamora, Boston College Session 5-2: The Effect of Personal Characteristics on Judgments Accounting—Advanced—1.5CH Moderator: Tom Clausen, University of Illinois at Springfield Are All Accounting Types the Same? How Who You are Affects What You Do: Evidence from an Enterprise Risk Management Task Jennifer Blaskovich, University of Nebraska – Omaha Eileen Taylor, North Carolina State University Discussant: Nick Fessler, Central Missouri State University The Balanced Scorecard and Mood Congruency Bias Shujun Deng, York University Philip Beaulieu, University of Calgary Discussant: Tim Miller, University of Kentucky Session 5-3: Information Presentation and Investors’ Decision Making Accounting—Advanced—1.5CH Moderator: Amber Whisenhunt, University of Oklahoma Using Online Video to Announce a Restatement: Influences on Investor Trust and Investment Decisions Brooke Elliott, University of Illinois at Urbana-Champaign Frank Hodge, University of Washington Lisa Sedor, University of Washington Discussant: Lisa Gaynor, University of South Florida The Impact of Tagging Qualitative Financial Information on Investor Decision Making: Implications for XBRL Vicky Arnold, University of Central Florida Jean Bedard, Bentley University Jillian Phillips, University of San Diego Steve Sutton, University of Central Florida Discussant: Andrea Kelton, Wake Forest University

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 and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

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

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

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