Schedule--ACCT8720--

Schedule--ACCT8720-- Spring 2012
Date	Topic	Assignments (Note: The copyrighted material is password protected and provided only to authorized students.)
1/23	Research Methodology and Overview of Cognitive and Social Psychology	Introductions Discuss Syllabus & Schedule Discussion of Methodology Overview of Cognitive Psychology: http://en.wikipedia.org/wiki/Cognitive_psychology Discussion of Predictably Irrational and related work.
1/30	Recent Research on Judgment Modeling	Magro, Anne M., and Sarah E. Nutter. 2012. Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax. The Accounting Review 87(1): 291-310. Critic: Stephanie Advocate: Jignya Leung, P. W. and Trotman, K. T. 2005. The effects of feedback type on auditor judgment performance for configural and non-configural tasks. Accounting, Organizations and Society 30: 537-553. Critic: Phil Advocate: Robert Also read: Ashton, R. H. 1974. An Experimental Study of Internal Control Judgments. Journal of Accounting Research, (Spring). pp. 143-157. Brown, C. E., and I. Solomon. 1990. Auditor configural processing in control risk assessment. Auditing: A Journal of Theory & Practice 9 (3): 17–38.
2/6	Attribution theory	Readings assigned: Bloomfield, R. J., and Luft, J. L. (2006). Responsibility for Cost Management Hinders Learning to Avoid the Winner's Curse. The Accounting Review, Vol. 81, No. 1. pp. 29-47 Presenter: Porschia Discussant: Ji Woo Aerts, Walter. (2005). Picking up the pieces:impression management in the retrospective attributional framing of accounting outcomes. Accounting, Organizations and Society 30: 493-517 Presenter: Robert Discussant: Stephanie Supplemental Readings: Arrington, C. E.; Bailey, C. D.; and Hopwood, W. S. (1985). An Attribution Analysis of Responsibility Assessment for Audit Performance. Journal of Accounting Research, Vol. 23, No. 1 (Spring). pp. 1-20. CB will present PowerPoint Lisa Koonce, Nick Seybert James Smith 2011 Causal reasoning in financial reporting and voluntary disclosure. Accounting, Organizations and Society 36 (2011) 209–225
2/13	Ethical Judgment	Assigned: The Effects of Moral Reasoning on Financial Reporting Decisions in a Post Sarbanes-Oxley Environment BRIA 2008-Maroney and McDevitt Presenter: Jignya Discussant: Phil A Test of the Selection-Socialization Theory in Moral Reasoning of CPAs in Industry Practice BRIA 2009 Presenter: Ji Woo Discussant: Porschia Additional readings: Bailey-Scott-ThomaBRIA2010.pdf Gigerenzer. Moral intuition = fast and frugal heuristics?
2/27 (2/20 post-poned)	Effects of Perceived Justice; tests of mediation and moderation	The influence of organizational justice on accountant whistleblowing.pdf Presenter: Stephanie Discussant: Jignya Distributive Justice, Promotion Instrumentality, and Turnover Intentions in Public Accounting Firms Presenter: Phil Discussant: Robert Two important methodological articles related to the above: Baron&Kinny.1986 When Moderation Is Mediated and Mediation Is Moderated
(3/5)	Spring Break
3/12	Factors Affecting Honesty in the Workplace	Assigned to Presenter & Discussant: Evans, J. H., III; Hannan, R. L.; Krishnan, R.; and Moser, D. V. (2001). Honesty in Managerial Reporting. The Accounting Review, Vol. 76, No. 4. pp. 537-559. Presenter: Ji Woo Discussant: Robert Rankin, Schwartz and Young, The Effect of Honesty and Superior Authority on Budget Proposals TAR2008.pdf Presenter: Porschia Discussant: Stephanie Plan to discuss together: Bad Drives Psychological Reactions, but Good Propels Behavior.pdf Greenberg, Jerald. (1990). Employee Theft as a Reaction to Underpayment Inequity: The Hidden Cost of Pay Cuts. Journal of Applied Psychology, Vo. 75, No. 5. pp. 561-568. Piff et al--Higher social class predicts increased unethical behavior. Proceedings of the National Academy of Sciences. Article with Supporting Information.pdf Supporting information.pdf in case you downloaded and printed the basic article I posted yesterday. Additional article mentioned during 3/12 session: An unusual cash control procedure.pdf
3/19	Professional Skepticism	Nelson, Mark W. 2009. A Model and Literature Review of Professional Skepticism in Auditing. Auditing 28 Issue 2, p1-34.(Discussant: Jignya) R. Kathy Hurtt, Development of a Scale to Measure Professional Skepticism, Auditing 2010 (Discussant: Phil) Tina D. Carpenter, Cindy Durtschi, and Lisa Milici Gaynor, The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments, Issues in Accounting Education 2011 (Discussant: Porschia) Kathy Hurtt, Martha Eining, and R. David Plumlee, Linking Professional Skepticism to Auditors’ Behaviors. Working paper, 2010 (Discussant: Ji Woo) Also Read: Michael K. Shaub, Trust and Suspicion: The Effects of Situational and Dispositional Factors on Auditors' Trust of Clients, Behavioral Research In Accounting, 1996.
3/26	Monetary Incentives and Motivation	Assigned: Sprinkle, G. B. (2000). The Effect of Incentive Contracts on Learning and Performance. The Accounting Review, Vol. 75, No. 3. pp. 299-326. [Stephanie] Why Are Financial Incentive Effects Unreliable- An Extension of Self-Determination Theory.pdf [Robert] Fessler, N. J. (2003). Experimental Evidence on the Links among Monetary Incentives, Task Attractiveness, and Task Performance. Journal of Management Accounting Research, Vol. 15. pp. 161-176. [Jignya] Awasthi, V., and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review 65(4): 797–811. [Phil] Bailey & Fessler, The Moderating Effects of Task Complexity and Task Attractiveness on the Impact of Monetary Incentives in Repeated Tasks, JMAR 2011. [CB] Additional readings: Gneezy, U. and Rustichini, A. (2000). Pay Enough Or Don’t Pay At All. The Quarterly Journal of Economics, (August). pp. 791-810.
4/2	Effects of Affect, and how it affects us ;-)	Assigned to discussants: Chung et al. 2008 "The Effect of Mood on Auditors' Inventory Valuations" Auditing 27(2):137-159. (Stephanie) Harding and He. 2011. Does investor mood really affect stock prices? An experimental analysis" Working paper, SSRN. (Ji Woo) Cianci and James Lloyd Bierstaker 2009. The Impact of Positive and Negative Mood on the Hypothesis Generation and Ethical Judgments of Auditors. Auditing 28(2):119-144. (Porschia) Ding & Beaulieu. 2011. The Role of Financial Incentives in Balanced Scorecard-Based Performance Evaluations: Correcting Mood Congruency Biases. Journal of Accounting Research 49(5): 1223-1247. (Robert) Additional: Capturing affect via the experience sampling method: Prospects for accounting information systems researchers. Ryan J. Baxter and James E. Hunton. International Journal of Accounting Information Systems Volume 12, Issue 2, June 2011, Pages 90–98.
4/9	Three midterm reports	Present data analyses: Stephanie: Investors reactions to derivative use and outcomes.pdf Robert: Jessen L. Hobson, Mark J. Mellon, and Douglas E. Stevens. 2011/ Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal Values. BRIA 23(1): 87–107. Phil: Honesty in Managerial Reporting: Is It Affected by Perceptions of Horizontal Equity? Linda J. Matuszewski, JMAR 2010 Ethical Sensitivity and Ethical Decision-Making of Accounting Professionals (paper to be presented at the AAA Annual Meeting, D.C. 2012)
4/10 (make-up for 2/20)	Three midterm reports	Present data analyses. Jignya: Pasewark, W. R. and R. E. Viator (2006). Sources of Work-Family Conflict in the Accounting Profession. Behavioral Research in Accounting 18: 147-165. Porschia: Church, B., Libby, T. and Zhang, P. (2008) Contracting Frame and Individual Behavior: Experimental Evidence. Journal of Management Accounting Research: Vol. 20, No. 1, pp. 153-168. Ji Woo: John T. Sennetti, Charles P. Becker, and Howard J. Lawrence. 2011. Does the Change to Principles-Based Accounting Increase Juror Assessments of Auditor Liability? Advances in Accounting Behavioral Research (14): 165–189. CB will present: Bailey-Daily-Phillips-BRIA2011.pdf Bailey-Daily-Phillips-BRIA2011.pptx
4/16	Whistleblowing	A new approach to examining whistleblowing: The Influence of Cognitions and Anger.pdf (Discussant: Jignya) Antecedents and outcomes of retaliation against whistleblowers.pdf (Discussant: Phil) Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing.pdf (Discussant: Ji Woo) The Effect of Social Confrontation on Individuals' Intentions to Internally Report Fraud. Steven E Kaplan, Kelly Richmond Pope, Janet A Samuels. Behavioral Research in Accounting 22(2): 51-67. (Discussant: Porschia) Related: On 2/27, we discussed The influence of organizational justice on accountant whistleblowing.pdf
4/23	Various, mostly recent, articles	Self-serving attribution bias--Libby and Libbekamp JAR 2012.pdf (Discussant: Phil) Recognition-vs-disclosure-Libby-et-al.pdf (Discussant: Porschia) Analyzing Speech to Detect Financial Misreporting-forthcoming in JAR.pdf (Discussant: Ji Woo) Two short papers (Discussant: Stephanie): Arne Roets and Alain Van Hiel. Allport's Prejudiced Personality Today: Need for Closure as the Motivated Cognitive Basis of Prejudice. Current Directions in Psychological Science 2011 20: 349. Related: Upton DR, Arrington CE. Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations. Crit Perspect Account (2012), doi:10.1016/j.cpa.2012.01.002 Interacting with women can impair men's cognitive functioning.pdf Identifying meaningful and significant topics for research and publication.pdf (Discussant: Jignya) Is neuroaccounting waiting in the wings.pdf (Discussant: Robert)
4/30	Final Exam	Present your research proposals (final exam project).