American Accounting Association

2010 ABO Research Conference

7:00 am – 8:00 am

Breakfast

8:00 am – 11:45 am

Doctoral Consortium
Accounting – Advanced-3.5CH

Lunch/Welcome
Speaker: Christine Perich, CFO New Belgium Brewery, Inc.

Concurrent Sessions

Session 1-1: Budgetary Slack
Accounting- Advanced-1.5CH
Moderator: Thomas Vance, University of Waterloo

Gainsharing and Honesty in Budget Reporting
Bryan Church, Georgia Institute of Technology
R. Lynn Hannan, Georgia State University
Xi (Jason) Kuang, Georgia State Institute of Technology
Discussant: Christian Mastilak, Xavier University

Do Individual Differences Influence the Creation of Budgetary Slack? A Regulatory Focus Theory Perspective. (Emerging Scholars Paper)
Roopa Venkatesh, University of Nebraska at Omaha
Discussant: Wendy Bailey, Northeastern University

Session 1-2: Influences on Auditor Judgments
Auditing-Advanced-1.5CH
Moderator: Kevan Jensen, University of Oklahoma

Evaluator Perceptions of Audits Performed under Principles-Based and Rules-Based Accounting Standards: The Effects of a Professional Judgment Framework and Auditor Expertise (Emerging Scholars Paper)
Jonathon H. Grenier, Miami University
Bradley Pomeroy, University of Illinois
Matthew Stern, University of Illinois
Discussant: Tim Bauer, University of Waterloo

When Auditors Don’t Compromise: A Descriptive Field Study
Morina D. Rennie, University of Regina
Lori S. Kopp, University of Lethbridge
W. Morley Lemon, University of Waterloo
Discussant: Amy Bourne, Oregon State University

Session 1-3: Behavioral Research in Taxation
Tax-Advanced-1.5CH
Moderator: John Dexter, Northwood University

The Impact of the Timing and Direction of Tax Changes on Investment in Risky Assets
Diana Falsetta, University of Miami
Arnie Wright, Northeastern University
Tim Rupert, Northeastern University
Discussant: Amy Hageman, Kansas State University

Tax Professional’ Ethical Decision Making: Does the Ethical Environment, Personal Ethical Orientation, and Contextual Variables Affect Judgment and Behavioral Intentions?
Donna D. Bobek, University of Central Florida
Amy M. Hageman, Kansas State University
Robin Radtke, Florida Atlantic University
Discussant: Damon Fleming, San Diego State University

Break

Concurrent Sessions

Session 2-1: Juror Decision Making
Auditing-Advanced-1.5CH
Moderator: Jason MacGregor, Baylor University

Jury Verdicts Against Auditors under Precise and Imprecise Accounting Standards
Kathryn Kadous, Emory University
Molly Mercer, DePaul University
Discussant: Brian Daugherty, University of Wisconsin - Milwaukee

The Effects of Offshoring Audit Procedures on Juror’ Evaluations of Auditor Liability
Brian Daugherty, University of Wisconsin – Milwaukee
Denise Dickens, East Carolina University
M.G. Fennema, Florida State University
Discussant: Ann Backof, University of Georgia

Session 2-2: Resource Allocation Decisions
Accounitng-Advanced-1.5CH
Moderator: D. Jordan Lowe, Arizona State University

The Effects of Mood, Presence of a Bonus, and Project Payout Patterns on Project Funding Decisions
Paul Harvey, University of New Hampshire
Lisa M. Victoravich, University of Denver
Discussant: Allen Blay, Florida State University

The Effect of Causal Chain Illustration on Managers’ Assessment of Perceived Strategic Contribution and Willingness to Approve a Capital Investment
Mandy M. Cheng, University of New South Wales
Kerry A. Humphreys, University of New South Wales
Discussant: Jongwoon (Willie) Choi, Emory University

Session 2-3: Consequences of Standard Changes and Organizational Dissolution
Accounting-Advanced-1.5CH
Moderator: Joshua Herbold, University of Montana

Unintended Consequences of Lowering Disclosure Thresholds: Proposed Changes to SFAS No. 5 (Emerging Scholars Paper)
Kirsten Fanning, Villanova University
Christopher P. Agoglia, University of Massachusetts
David Piercy, University of Massachusetts
Discussant: Ling Harris, University of Illinois at Urbana - Champaign

Unleashing the Technical Core: Institutional Theory and the Aftermath of Arthur Andersen (Emerging Scholars Paper)
R. Drew Sellers, Case Western Reserve University
Timothy J. Fogarty, Case Western Reserve University
Larry M. Parker, University Case Western Reserve University
Discussant: Kristian Mortenson, Oregon State University

7:30 am –8:30 am

Breakfast and Research Forum
Accounting-Advanced-1CH
Click Here for a list of Forum Papers

General Session
Accounting-Advanced-1.5CH

Panel Topic: Building a Global Orientation: Multi-Disciplinary Insights
Moderator: Priscilla Wisner, University of Tennessee
Panel:
Mark D. Griffiths, Miami University
Mary Sully de Luque, Gavin Center for Cultures and Languages
Vicky Arnold, University of Central Florida

Break

Concurrent Sessions

Session 3-1: The Accounting Profession
Accounting-Advanced-1.5CH
Moderator: Devon Erickson, Indiana University

Is Accounting an “Outlier” Profession? A Comparison of Accounting, Engineering, Healthcare and Law
Clement C. Chen, University of Michigan – Flint
Keith T. Jones, University of North Alabama
Audrey N. Scarlata, East Carolina University
Dan N. Stone, University of Kentucky
Discussant: Philip H. Siegel, Augusta State University

Using the Theory of Planned Behavior to Examine Accountants’ Decisions to Seek Careers with Big 4 Versus non-Big 4 Accounting Firms
Penelope Bagley, Appalachian State University
Derek Dalton, Clemson University
Marc Ortegren, Robert Morris University
Discussant: Yu Tian, University of South Carolina

Session 3-2: Influences on Goal Selection and Effort
Accounting-Advanced-1.5CH
Moderator: Andrew Newman, University of Pittsburgh

The Effects of Tangible Rewards on Goal Selection and Effort
Adam Presslee, University of Waterloo
Thomas W. Vance, University of Waterloo
Alan Webb, University of Waterloo
Scott Jeffrey, Monmouth University
Discussant: W. Timothy Mitchell, Georgia State University

The Effect of Relative Performance Information in a Multi-Task Environment (Emerging Scholars Paper)
R. Lynn Hannan, Georgia State University
Gregory P. McPhee, Georgia State University
Andrew H. Newman, University of Pittsburg
Ivo D. Tafkov, Georgia State University
Discussant: William Dilla, Iowa State University

Session 3-3: Investor Decision Making
Accounting-Advanced-1.5CH
Moderator: Max Hewitt, Indiana University

Perceived Relevance: The Joint Influence of Investor Status and Earnings Content (Emerging Scholars Paper)
W. Brooke Elliott, University of Illinois
Brian J. White, University of Illinois
Discussant: Lori Shefchik, Georgia Institute of Technology

Do Nonprofessional Investors React to Fraud Red Flags?
Joseph F. Brazel, North Carolina State University
Keith L. Jones, George Mason University
Rick C. Warne, George Mason University
Discussant: Walied Keshk, University of Illinois Urbana-Champaign

Lunch and Award Presentation
Presenter: Steve Kaplan, President ABO Section

Concurrent Sessions

Session 4-1: Auditors and Whistle-Blowing
Auditing-Advanced-1.5CH
Moderator: Dereck Barr, University of Mississippi

Chief Audit Executives’ Evaluation of Whistle-Blowing Allegations
Cynthia P. Guthrie, Bucknell University
Carolyn Strand Norman, Virginia Commonwealth University
Jacob M. Rose, University of New Hampshire
Discussant: Susan McCracken, McMaster University

Improving Audit Evidentiary Triangulation Effectiveness Through Utilization of Order Effects
Yi Fan Zhao, Ernst and Young
Noel Harding, University of New South Wales
Discussant: Carie Ford, Baylor University

Session 4-2: Strategic Performance Measurement Systems
Accounting-Advanced-1.5CH
Moderator: Wendy Bailey, Northeastern University

Lost in Translation: The Effects of Incentive Compensation on Strategic Surrogation
Jongwoon (Willie) Choi, Emory University
Gary Hecht, Emory University
William Taylor, Emory University
Discussant: Tom Downen, Northern Arizona University

Evaluating Conflicting Driver and Outcome Measure Performance: The Effect of Strategy Maps
Christian Mastilak, Xavier University
Linda Matuszewski, Northern Illinois University
Fabienne Miller, Worchester Polytechnic University
Alex Woods, College of William and Mary
Discussant: Jennifer Blaskovich, University of Nebraska-Omaha

Session 4-3: Taxpayer Compliance
Tax-Advanced-1.5CH
Moderator: Amanda Winn, University of Washington

Modeling Taxpayer Compliance: Attitudes, Past Behavior, and Future Intentions
Michael Roberts, University of Colorado, Denver
Discussant: Susan Jurney, University of Alabama

The Social Norms of Tax Compliance: An Experimental Investigation
Donna Bobek, University of Central Florida
Amy Hageman, Kansas State University
Charles Kelliher, University of Central Florida
Discussant: Alisa Brink, Virginia Commonwealth University

Break

Concurrent Sessions

Session 5-1: Papers From the Behavioral Tax Symposium
Tax-Advanced-1.5CH
Moderator: Anne Magro, George Mason University

The Ethical Environment of Accounting Professionals: The Effect of Roles and Acculturation
Donna D. Bobek, University of Central Florida
Amy M. Hageman, Kansas State University
Robin R. Radtke, Florida Atlantic University

Partitioned Pricing Structure: Implications for Taxation
Cyntha Blanthorne, University of Rhode Island
Michael Roberts, University of Colorado at Denver

The Effect of Federal-State Conformity on Taxpayer Decisions
Michaele Morrow, Northeastern University
Tim Rupert, Northeastern University

Session 5-2: Management Control Systems
Accounting-Advanced-1.5CH
Moderator: Janell Blazovich, University of St. Thomas

The Power of Management Control and Visualization: A Case Study of A Lean Implementation in Two Health Clinics
Frances A. Kennedy, Clemson University
Sally K. Widener, Rice University
Discussant: Janet Samuels, Arizona State University

The Effect of Manager vs. Supervisor Perspective on Expectations About the Manager’s Planned Effort
Anna M. Cianci, Wake Forest University
Steven E. Kaplan, Arizona State University
Janet A. Samuels, Arizona State University
Discussant: Lei Wang, University of South Carolina

Session 5-3: Alternative Work Arrangements and Supervisor Influence
Accounting-Advanced-1.5CH
Moderator: Brian White, University of Illinois at Urbana-Champaign

The Development of a Scale to Measure Accounting Professionals’ Attitude Regarding Alternative Work Arrangements
Eric N. Johnson, Indiana University
D. Jordon Lowe, Arizona State University
Philip M.J. Reckers, Arizona State University
Discussant: Jesse Robertson, University of North Texas

The Supervision of Accountants and Biased Reporting (Emerging Scholars Paper)
Joshua K. Cieslewicz, University to Hawaii at Mano
Discussant: Steven Smith, University of Illinois at Urbana-Champaign