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American Accounting Association 2003 ABO Research ConferenceOctober 17–18, 2003 Embassy Suites Hotel and Athletic Club at Denver Place |
Meeting Information | Hotel Information
Tentative Schedule
FRIDAY, OCTOBER 17
9:00 – 10:00
Executive Committee Meeting
10:30 – Noon
Current Issues in Accounting and Auditing – Behavioral Research
Opportunities - Panel
Moderator: Rich Houston (University of Alabama)
Joan Luft (Michigan State University)
Todd DeZoort (University of Alabama)
Retreat from Methods and Issues in Behavioral Accounting - Panel
Moderator: TBA
Anthony Hopwood (Oxford University)
Jacob Birnberg (University of Pittsburgh)
Dan Stone (University of Kentucky)
Noon – 1:30 Lunch
Welcome from ABO President
Stacey M. Whitecotton (Arizona State University)
1:30 – 3:00
Quality Research on Diversity Issues Panel
Cheryl Allen (Morehouse College)
Kelly Richmond (UNC Greensboro)
Ida Robinson-Backman (University of Baltimore)
William Samson (University of Alabama)
Concurrent Session: Behavioral Aspects of Accounting I – Evaluating Others' Actions
Moderator: Kevan Jensen (University of Oklahoma)
Effects of Explanation and Similarity on Mapping Business Problems by Analogy
David L. Schwarzkopf (Bentley College), Christine D. Earley, and Stanley F. Biggs (Both at University of Connecticut)
Contact: dschwarzkopf@bentley.eduReliance on decision aid and judgment: A juror's evaluation of auditor responsibility
Siew H. Chan (University of Massachusetts Boston) and Lee J. Yao (Nanyang Technological University)
Contact: siew.chan@umb.edu
3:00 – 3:30 Break
3:30 – 5:00
Concurrent Session: Behavioral Aspects of Accounting II – Issues Involving
Morals
Moderator: Anne Magro (University of Oklahoma)
Reward Systems, Moral Reasoning, and Internal Auditors' Reporting Wrongdoing Behavior
Yin Xu and Douglas E. Ziegenfuss (Old Dominion University)
Contact: yxu@odu.eduRole Morality in The Accounting Profession – How Do We Compare to Physicians and Attorneys?
Robin R. Radtke (The University of Texas at San Antonio)
Contact: rradtke@utsa.eduThe Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Development
Cindy Blanthorne and Hughlene Burton (UNC – Charlotte )
Contact: cblantho@email.uncc.edu
Concurrent Session: Auditing I – Issues Related to Risk
Moderator: Stacy Kovar (Kansas State University)
How Task Format Features of Business-Risk Audits Influence Auditors' Mental Representations and Judgment about Misstatement Risk
James L. Bierstaker (University of Massachusetts Boston) and Ed O'Donnell (Arizona State University)
Contact: ed.odonnell@asu.eduKnowledge Transfer in the Fraud Risk Assessment Task
Thomas M. Kozloski (Wilfrid Laurier University)
Contact: kozloski@umsl.eduA Role for Multiple Stakeholder Perspectives in the Perception of Business Risks
David L. Schwarzkopf (Bentley College)
Contact: dschwarzkopf@bentley.edu
5:30 – 6:30 Reception
6:30 Group to go to Dinner?
SATURDAY, OCTOBER 18
7:30 – 9:00
Breakfast and Research Forum
Clients' Expectations on Audit Judgments: A Note
Venkat Iyer (University of North Carolina at Greensboro) and Dasaratha Rama (Florida International University)
Contact: vmiyer@uncg.eduInternet-based experimental accounting research: Is this delivery method right for you?
Raquel M. Alexander (University of North Carolina Wilmington), Allen D. Blay (University of California Riverside) and R. Kathy Hurtt (University of Wisconsin Madison)
Contact: allen.blay@ucr.eduThe Influence of Analyst and Management Forecasts on the Disposition Effect
Millicent Chang, Juliana Ng, and Karen Yu (The University of Western Australia)
Contact: millicent.chang@uwa.edu.auThe Role of Emotional Assets and Liabilities in a Firm
Indra Abeysekera (Director, Dynamic Accounting, Sydney, Australia)
Contact: iabeysek@hotmail.comA Simple Guide to Planning a Structural Equation Project for Behavioral Accounting Researchers
Cindy Blanthorne (University of North Carolina at Charlotte)
Contact: cblantho@email.uncc.eduA Mathematical Function for Managers Ethical Evaluations of Budgetary Slack Creation
Claude Pilote, Associate Professor (Université du Québec à Montréal), Danièle Blanchette, and Jean Cadieux, Assistant Professor (Université de Sherbrooke)
Contact: dblanchette@adm.usherbrooke.caE-Assurance in Business to Consumer E-commerce: Does It Impact Trust?
Tammy Bahmanziari (Southern Illinois University) and Marcus D. Odom (Southern Illinois University)
Contact: tbahmanz@siu.eduThe Relationship Between Management Level, Budgetary Slack, and Private Knowledge in a Single Organizational Setting
Jeffery K. Herger (University of Washington, Tacoma) and D. J. Parker (University of Washington, Tacoma)
Contact: hergert@attbi.comRe-Evaluating Compensation and Control in a Multi-Cultural Environment
Richard G. Brody (University of New Haven), Suming Lin (National Taiwan University), and Taipei, Stephen B. Salter (University of Cincinnati)
Contact: saltersb@ucmail.uc
9:00 – 10:30
Editor's Panel
Moderator: Sean A. Peffer (University of Kentucky)
BRIA - Don Finn
TAR - Jane Kennedy
AOS - Anthony Hopwood
JIS - Dan Stone
10:30 – 11:00 Break
11:00 – 12:30
Concurrent Session: Managerial Accounting I – Performance Measurement
Moderator: Lynn Hannan (Georgia State University)
An Investigation of Organizational Justice and Job Performance Outcomes Associated with Strategic Performance Measurement System Use
Laurie Burney McWhorter, Christine A. Henle (University of North Carolina at Charlotte), and Zinta Byrne (Colorado State University)
Contact: lmcwhort@email.uncc.eduThe Impact of Financial and Non-financial Feedback and Incentives on Employee Empowerment, Task Motivation and Performance
Andrea Drake, Stephen Salter (University of Cincinnati) and Jeff Wong (Oregon State University)
Contact: andrea.drake@uc.eduAre Too Many Performance Measures Undesirable? An Empirical Study of the Impact of Multiple Performance Feedback on Task-Related Performance
Mandy Cheng and Peter F. Luckett (The University of New South Wales)
Contact: m.cheng@unsw.edu.au
Concurrent Session: Financial Accounting – Effects of Accounting and Reporting
Moderator: Wendy Bailey (University of California at Riverside)
An Investigation of Graph Types in Corporate Annual Reports
William Dilla and Diane Janvrin (Iowa State University)
Contact: djanvrin@iastate.eduThe Impact of Principles vs. Rules-Based Standards on Auditors' Decisions
Joann Segovia (Minnesota State University Moorhead) and Vicky Arnold (University of Connecticut)
Contact: vicky.arnold@business.ucon.eduThe Impact of Continuous Reporting of Business Information on Stock Price Valuation and Volatility
Robert E. Pinsker (Old Dominion University)
Contact: pinsker@odu.edu
12:30 – 1:30 Lunch
1:30 – 3:00
Concurrent Session: Managerial Accounting II – Budgeting and Other
Issues
Moderator: Theresa Libby (Wilfrid Laurier University)
Budget Participation, Intervening Variables, and Job Performance: An Attribution Theory Analysis
Hossein Nouri (The College of New Jersey) and Larissa Kyj (Rowan University)
Contact: hnouri@tcnj.eduChoice Avoidance in Managerial Accounting Decisions
Kimberly M. Sawers (University of California, Riverside)
Note: ABO Section Dissertation Award Winner
Contact: kim.sawers@ucr.eduEnvironmental Uncertainty and the Design of Budgeting Systems: Antecedent or Moderating Variable?
Chee W. Chow (San Diego State University), Rong-Ruey Duh, and Hueiling Chen (National Taiwan University)
Contact: rrduh@mba.ntu.edu.tw
Concurrent Session: Auditing II – Review and Supervision
Moderator: Venkat Iyer (University of North Carolina at Greensboro)
Audit Workpaper Review – Written or Interview: The Effects on Preparers' Attitudes and Performance
Elizabeth A. Payne (Xavier University)
Contact: paynee@xavier.eduAccountability and Evidence Evaluation in Two Auditing Tasks
Diane M. Matson (University of St. Thomas)
Contact: dmmatson@stthomas.eduSenior Auditors' Response to Premature Sign-off by a Staff Member: Additional Insights
Troy A. Hyatt (University of Wisconsin Oshkosh) and Amy L. Lovig (Deere & Company)
Contact: hyatt@uwosh.edu