Schedule--ACCT8720-- Spring 2012

Material in gray font is under revision.

 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

1. Introductions

2. Discuss Syllabus & Schedule

3. Discussion of Methodology

4. Overview of Cognitive Psychology: http://en.wikipedia.org/wiki/Cognitive_psychology

5. Discussion of Predictably Irrational and related work.

• 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.

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

• The Effects of Moral Reasoning on Financial Reporting Decisions in a Post Sarbanes-Oxley Environment BRIA 2008-Maroney 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?

(2/20 post-poned)

• 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

• 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.

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

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.

Supplemental readings:

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

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

Assigned:

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

• Why Are Financial Incentive Effects Unreliable- An Extension of Self-Determination Theory..pdf Critic: ; Advocate:

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.

• 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 will discuss]

• 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.  [CB will discuss] Shahriar's PPt: Fessler 2003.pptx

Stephanie: Investors reactions to derivative use and outcomes.pdf

;-)

• "The Effect of Mood on Auditors Inventory Valuations"
• "Does investor mood really affect stock prices? An experimental analysis "
• "The Impact of Positive and Negative Mood on the Hypothesis Generation and Ethical Judgments of Auditors"

• "Does Mood Influence Moral Judgment? An Empirical Test with Legal and Policy Implications"

• R. Kathy Hurtt, Development of a Scale to Measure Professional Skepticism, Auditing 2010 (Discussant: )

• 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: )

• Kathy Hurtt, Martha Eining, and R. David Plumlee, Linking Professional Skepticism to Auditors’ Behaviors. Working paper, 2010 (Discussant: )
• Michael K. Shaub, Trust and Suspicion: The Effects of Situational and Dispositional Factors on Auditors' Trust of Clients,  Behavioral Research In Accounting, 1996. (Discussant: )

• A new approach to examining whistleblowing: The Influence of Cognitions and Anger.pdf (Discussant: )
• Antecedents and consequences of retaliation against whistleblowers.pdf (Discussant: )
• Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing.pdf (Discussant: )
• The influence of organizational justice on accountant whistleblowing.pdf (Discussant: )