Schedule--ACCT8720-- Fall 2008

 Date

Topic

Readings

8/28/

2008

Here is the complete Agenda with other material I will be prepared to discuss.

9/4

JDM Quality & Expertise

Primary Readings [Presenter/Discussant]:

• Tan,  Hun-Tong, and Robert Libby. 1997. Tacit managerial versus technical knowledge as determinants of audit expertise in the field. Journal of Accounting Research 35(1): 97-113. [Julie/Sara]

• Jamal, K. and H. Tan. 2001. Can auditors predict the choices made by other auditors? Journal of Accounting Research 39(3): 583-597. [Shahriar/Colin]

Secondary (background) readings:

• Bonner, JDMA book, Ch. 2

• Ashton, A.H., 1985. Does consensus imply accuracy in accounting studies of decision making? The Accounting Review (April): 173-185.

• Ch3BAR-foundationsFrontiers.pdf [this one is for reference only]

Primary Readings [Presenter/Discussant]:

• Vera-Munoz et al., Effects of Domain Experience..., TAR July 2001.pdf [Sara/Shahriar]

• DeZoort and Saltiero, The Effects of Corporate Governance Experience..., Auditing Sept. 2001.pdf [Colin/Irana]

Secondary (background) readings:

• Bonner, JDMA book, Ch. 3

• Libby, The role of knowledge and memory in audit judgment. In Judgment and Decision-making Research in Accounting and Auditing, ed. Ashton & Ashton. 1995.pdf

Primary Readings [Presenter/Discussant]:

• Role of Cognitive Need in Audit Decision Making. Caroline O. Ford (Baylor University) and William R. Pasewark (Texas Tech University) AAA Annual Meeting, Chicago 2007 [Colin, Julie]
  • Related current blog from Psychology Today
• Auditor Individual Differences and Fairness of Presentation
  Judgments. Pincus, Auditing  1990. [Shahriar, Irana]

Secondary (background) readings:

• Read Ch. 4, Bonner, JDMA book
• Seventy-five years of motivation studies.pdf (useful reference for now and later)

Link to DNFC questionnaire (please enter your data as discussed).

Primary Readings :

First assignment (two items) [Irana/ Colin: Judgment Confidence;    gender and task complexity]:

• Pincus BRIA1991.pdf This one is relatively easy because it comes from the same experiment that she used for the paper in 1990 Auditing.

• Chung-Monroe2001BRIA.pdf This one also uses the case materials from Pincus.

  • Bailey has related comment: Gender & Confidence

Second Assignment [Sara/Julie]:

• Ashton-roberts2008-effects of dispositional motivation.pdf This is a working paper presented at the 2008 AAA Meeting in Anaheim.

Third assignment (to read): "Auditing Judgment and Dispositional Need for Closure: Effects on Hypothesis Generation and Confidence"  by Charles D. Bailey, Cynthia M. Daily, and Thomas J. Phillips. [Presented by Bailey]. Here are the Experimental Materials.pdf from the website. Your comments will be appreciated. Please give me your marked-up copy after class. I will go over them and return your copy.

Primary Readings [Presenter]:

• Sprinkle, G. B. (2000). The Effect of Incentive Contracts on Learning and Performance. The Accounting Review, Vol. 75, No. 3. pp. 299-326. [Sara]

• 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.  [Shahriar]

• Gneezy, U. and Rustichini, A. (2000). Pay Enough Or Don’t Pay At All. The Quarterly Journal of Economics, (August). pp. 791-810. [Irana]

• Todd DeZoort, Paul Harrison, and Mark Taylor (2006) Accountability and auditors’ materiality judgments: The Effects of Differential pressure strength on conservatism, variability, and efforts. Accounting, Organizations and Society 31: 373–390 [Julie]

• Bailey, C. D.; Brown, L. D.; and Cocco, Anthony F. (1998). The Effects of Monetary Incentives on Worker Learning and Performance in an Assembly Task. Journal of Management Accounting Research, Vol. 10. pp 119-131. [CB]

Supplemental Reading:

• Stone, Dan. 2008. Financial motivation as a multidimensional construct: A positive psychology approach. Paper presented at the 13th Annual Ethics Research Symposium, Anaheim, CA August 2008. [Colin volunteered to discuss.]
• Bonner Ch. 7, pp. 198-220

Carried over from 10/2 [CB discussing]:

• Bailey-Fessler.pptx Working paper; experiment extending both our papers. Online Experimental Materials.pdf

Primary Readings [Presenter]:

• Two papers from an issue of Social Psychology dedicated to attribution theory [Irana]:

  • Why the brewery ran out of beer.pdf;

  • It was right to do it because.pdf

• Dezoort, F. T.; Houston, R. W.; and Peters, M. F. (2001). The Impact of Internal Auditor Compensation. Contemporary Accounting Research, Vol. 18, No. 2 (Summer). pp. 257-81. [ Julie]

• 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 [Sara]

• Xu, Y. and Tuttle, B. M. (2005). The Role of Social Influences In Using Accounting Performance Information to Evaluate Subordinates: A Causal Attribution Approach. (2005). Behavioral Research in Accounting, Vol. 17, pp. 191-210. [ Colin]

Supplemental Reference:

• Kelley, H. H. and Michela, J. L. (1980). Attribution Theory and Research. Annual Reviews in Psychology. 31: 457-501.

• 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.

• Bonner's book, Ch. 8: pp. 256-272.

Primary Readings [Presenter/Discussant]:

• Ponemon, L. A. (1992). Ethical Reasoning and Selection-Socialization in Accounting. Accounting, Organizations and Society, Vol. 17, No. 3/4. pp. 239-258.  [Sara]
• Scofield, S. B; Phillips, T. J., Jr.; and Bailey, C. D. (2004). An empirical reanalysis of the selection-socialization hypothesis: a research note. Accounting, Organizations and Society. 20: 543-563. [CB]
• Abdolmohammadi & Ariail. 2008. A test of the selection-socialization theory in moral reasoning of CPAs in industry practice. Forthcoming in Behavioral Research in Accounting [Colin]
• Weaver, Morse, and Mitcham. 2008. Ethical sensitivity in professional practice: Concept analysis. [Irana]
• Karcher, J. N. 1996. Auditors' ability to discern the presence of ethical problems. Journal of Business Ethics 15: 1033-1050. [Shahriar]

Secondary (background) readings:

• Background on the Defining Issues Test: http://www.centerforthestudyofethicaldevelopment.net/ 

Supplemental readings--any relevant sections of Bonner?

Shahriar: 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.  [Read for 10/2/08 seminar.]

Julie: The Effects of Incomplete Personal Capability Knowledge and Overconfidence on Employment Contract/ Hyatt, Troy A.; Taylor, Mark H.. Behavioral Research in Accounting, 2008, Vol. 20 Issue 2, p37-53, 17p   

Sara: The Effects of Experience on Complex Problem Representation and Judgment In Auditing: An Experimental Investigation. Behavioral Research in Accounting Volume 18, 2006 

Colin: Stone, Dan. 2008. Financial motivation as a multidimensional construct: A positive psychology approach. Paper presented at the 13th Annual Ethics Research Symposium, Anaheim, CA August 2008. [Read for 10/2 seminar]

Irana: BRIA, volume 2, 2008 , "An Investigation of the Relation between Tax Professionals, Tax Refunds, and Fees" by Richard C. Hatfield, Scott B. Jackson, and Jennifer Kahle Schafer.

Added 10/30/08:

Stat resources: Interactive Chi-square test

Presentations from the 2008 ABO Doctoral Consortium

Hunton.pptx   Maines.pptx [also see http://aaahq.org/abo/ ]

Primary Readings [Presenter]:

• 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. [Irana]

• Hannan, Rankin, & Towry, ""The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective"_CAR2006.pdf [Sara]

• Salterio and Webb 2006 "A Discussion of [Hannan et al.] [Julie]

• Rankin, Schwartz and Young, The Effect of Honesty and Superior Authority on Budget Proposals TAR2008.pdf [Shahriar]

Supplemental readings [links or copies forthcoming]:

• 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.

• Bailey, C. D. (2004). An unusual cash control procedure. Journal of Accounting Education, 22: 119-129.

Assigned sections:

Section 9-2: INSTRUCTION, PRACTICE, FEEDBACK: [Julie]

Section 9-3: PERSONNEL SCREENING: [Colin]

Section 9-4: DECISION AIDS:

• pp. 341-353 (before "Effects of Brief Instructions"): [Shahriar]

• pp. 353 (beginning with "Effects of Brief Instructions") -- 365 middle of page: [Irana]

• Frederick and Libby, "Expertise and auditors' judgments of conjunctive events," JAR 1986  [Shahriar and Irana]
• Jane Butt, "Frequency judgments in an auditing-related task," JAR 1988 [Sara]
• Trotman and Wright, "Recency effects...", BRIA 1996  [Julie]
• Michael Favere-Marchesi, "Order Effects Revisited--The Importance of Chronology" Auditing 2006  [Colin]

Shahriar's "final exam" research proposal presentation, presented early in preparation for possible trip.

• A Review of the Strengths and Weaknesses of Archival, Behavioral, and Qualitative Research Methods
• Using Psychology Theories in Archival Financial Accounting Research
• Improving a manuscript's readability
• Whither accounting research?
• What I have learned so far: Observations on managing an academic accounting career