Programme
Final programme is now available.
If you have any questions about ISAR 2019, please email us at [email protected].
- Thursday, 6 June 2019
- Day 1 - Friday, 7 June 2019
- Day 2 - Saturday, 8 June 2019
| ISAR 2019 Thursday, 6 June 2019 |
||
|---|---|---|
| 17.00 - 17.30 | Registration (Venue: Outside Parker's Bar) |
|
| 17.30 - 19.30 | Audit Analytics ISAR 2019 Welcome Reception (Venue: Parker's Bar) |
|
| ISAR 2019 Friday, 7 June 2019 |
|||
|---|---|---|---|
| 7.30 - 8.30 | Registration & Light Breakfast (Venue: Mezzanine Level) |
||
| 8.30 - 8.35 | Opening and Words of Welcome (Venue: Alcott) Ken Trotman (UNSW Sydney) |
||
| 8.35 - 09.00 | Reflection on 25th Anniversary of ISAR (Venue: Alcott) Ted Mock (UC Riverside) |
||
| 9.00 - 10.30 | Plenary Session: Audit Research in the ISAR Era: Reflecting & Looking Forward (Venue: Alcott) Chair: Chris Agoglia (University of Massachusetts Amherst) Speakers: Clive Lennox (University of Southern California) Ann Vanstraelen (Maastricht University) Ken Trotman (UNSW Sydney) Rick Hatfield (The University of Alabama) |
||
| 10.30 - 11.00 | Break (Venue: Alcott Foyer) |
||
11.00 - 12.30 |
Concurrent Sessions | ||
| Session 1a (Room: King) Chair: Ted Mock (UC Riverside) |
Session 1b (Room: Stowe) Chair: Ulrike Thuerheimer (Maastricht University) |
Session 1c (Room: Alcott B) Chair: Noel Harding (UNSW Sydney) |
|
| Which Audit Input Matters?
The Benefits and Costs of Audit Engagement Composition Daniel Aobdia Northwestern University Preeti Choudhary* University of Arizona Noah Newberger Public Company Accounting Oversight Board |
Management Going Concern Reporting: Determinants and Impact on Auditors
Jagan Krishnan Temple University Jayanthi Krishnan Temple University Enju (Ivy) Lee Temple University Steven Maex* Temple University |
Client Data Files and Auditor Skepticism: How do “Dirty” Files Influence Auditors' Skeptical Judgments and Actions?
Lindsay Andiola* Virginia Commonwealth University Alisa Brink Virginia Commonwealth University Edward Lynch California State University Fullerton Jodie Ferguson Virginia Commonwealth University |
|
| Mandatory Internal Control Audits and Financial Reporting Quality Clive Lennox* University of Southern California Xi Wu Central University of Finance and Economics |
Audit Process, Private Information, and Insider Trading
Salman Arif Indiana University John Kepler University of Pennsylvania Joseph Schroeder* Indiana University Daniel Taylor University of Pennsylvania |
Do Rewards Encourage Professional Skepticism? Joseph Brazel* North Carolina State University Justin Leiby University of Illinois Professor Tammie J. Schaefer University of Missouri–Kansas City |
|
| Tax Enforcement and Auditor Behavior Travis Chow* Singapore Management University Jeffrey Pittman Memorial University Le Zhao Tsinghua University Muzhi Wang Tsinghua University |
The Relationship between Interim Restatements and Post-Audit Restatements Nick Cicone* University of Florida W Robert Knechel University of Florida Hyun Park University of Florida |
The Effect of Audit Culture on Auditor Honesty and Skepticism Ryan Sommerfeldt University of Illinois Aaron Zimbelman* University of South Carolina Mark Zimbelman Brigham Young University |
|
| 12.30 - 13.30 | Lunch (Venue: Press) |
||
| 13.30 - 15.00 | Concurrent Sessions | ||
| Session 2a (Room: King) Chair: Caren Schelleman (Maastricht University) |
Session 2b (Room: Stowe) Chair: Jeff Cohen (Boston College) |
Session 2c (Room: Alcott B) Chair: Elaine Wang (University of Massachusetts Amherst) |
|
| Audit Partners' Risk
Tolerance and the Impact on Audit Quality
Jeffrey Pittman Memorial University Virginia Tech Sarah Stein* Virginia Tech Delia Valentine Virginia Tech |
The Effect of Audit Partner
Equity Incentives on Audit Quality
Marie-Laure Vandenhaute* Vrije Universiteit Brussel Kris Hardies University of Antwerp |
Are Auditor Negotiations Impaired During Depleting Times? The Importance of Client Characteristics and Auditor Skepticism Lori Shefchik Bhaskar* Indiana University Tracie Majors University of Southern California Adam Vitalis University of Waterloo |
|
| Is Familiarity A Strength or A Weakness? An Examination of the Relationship between Audit Partners' Co-Working Experience and Audit Outcomes Ting-Chiao Huang Monash University Chen Chen Monash University Steven Kaplan* Arizona State University Yi-Hung Lin Monash University |
Explicit Determinants of
Audit Partner Compensation
Yuxia Zou Judge Business School, University of Cambridge Jan Bouwens* University of Amsterdam Olof Bik Nyenrode Business University |
The Impact of Managers’ Risk Aversion and Loss Aversion on Audit Quality Demand Patrick Hurley Northeastern University Brian Mayhew University of Wisconsin–Madison Kara Obermire Oregon State University Amy Tegeler* University of Wisconsin–Milwaukee |
|
| The Effects of Assembled Audit Partner Industry Expertise on Audit Quality Rob Boterenbrood* VU University Amsterdam Kees Camfferman VU University Amsterdam Jacco Wielhouwer VU University Amsterdam |
Audit Partners' Experiences with Materiality and Detected Misstatements Aasmund Eilifsen Norwegian School of Economics Natalia Kochetova* Saint Mary’s University Norwegian School of Economics William Messier Jr. Norwegian School of Economics |
The Effect of Dark Triad, Social Projection, and Moral Identity on Auditor Judgments and Actions Kristen Steury* University of South Carolina Chad Stefaniak University of South Carolina |
|
| 15.00 - 16.00 | Poster Session and Coffee Break (Venue: Alcott A) |
||
The Impact of the Market for Corporate Control on Audit Fees: Evidence from International M&A Laws |
|||
| 16.00 - 17.30 | Concurrent Sessions | ||
| Session 3a (Room: King) Chair: Matt Sherwood (University of Massachusetts Amherst) |
Session 3b (Room: Stowe) Chair: Jenny Yang (UNSW Sydney) |
Session 3c (Room: Alcott B) Chair: Hun-Tong Tan (Nanyang Technological University) |
|
| Do Audit Firms' Internal Inspection Programs Have Teeth? Evidence from the U.S. Operations of the Largest Audit Firms Daniel Aobdia* Northwestern University Reining Petacchi Georgetown University |
Does Audit Partner Public Company Auditing Experience Affect the Audit Outcomes of
Nonprofit Organizations?
Colleen Boland* University of Wisconsin–Milwaukee Stefanie Tate University of Massachusetts Lowell Aleksandra Zimmerman Northern Illinois University |
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions Emily Blum* University of Alabama Richard Hatfield University of Alabama Richard Houston University of Alabama |
|
| Multimarket Competition: Evidence from Audit Markets Will Demeré University of Missouri–Columbia Jere Francis Maastricht University University of Missouri–Columbia University of Technology Sydney Nargess Golshan* University of Missouri–Columbia Andrea Pawliczek University of Missouri–Columbia |
Estimating the Demand and Value of Auditor Industry Specialists Qiang Guo* University of Southern Denmark Christopher Koch Johannes Gutenberg University Aiyong Zhu Wuhan University |
How Does “Fit” Versus “Non-fit” Affect Audits of Estimates? The Compatibility Between Focus and Mindset Bright (Yue) Hong* Emory University |
|
| Auditors are Known by the Companies They Keep Jonathan Cook Public Company Accounting Oversight Board Zachary Kowaleski University of Notre Dame Michael Minnis University of Chicago Andrew Sutherland MIT Karla Zehms* University of Wisconsin–Madison |
Engagement Partner Expertise and Individual Audit Partner Fee premiums: A Partner Fixed Effects Archival Study Jean Bédard* Université Laval Jérôme Deschênes Université Laval Mathijs Van Peteghem Maastricht University |
Effects of Data Visualizations on Psychophysiological Responses, Auditor Judgment and Audit Quality Anna Rose University of Waikato Jacob Rose Oregon State University and Monash Univesity Kristian Rotaru Monash University Kerri-Ann Sanderson* Bentley University Jay Thibodeau Bentley University |
|
| 18.00 - 19.00 | Reception (Venue: Wheatley Terrace) |
||
| 19.00 - 23.00 | 25th Anniversary Celebration Dinner (Venue: Rooftop Ballroom) |
||
| ISAR 2019 Saturday, 8 June 2019 |
|||
|---|---|---|---|
| 7.30 - 8.45 | Registration & Light Breakfast (Venue: Mezzanine Level) |
||
| 8.45 - 10.15 | Concurrent Sessions | ||
| Session 4a (Room: King) Chair: Robert Knechel (University of Florida) |
Session 4b (Room: Stowe) Chair: Elizabeth Carson (UNSW Sydney) |
Session 4c (Room: Alcott B) Chair: Ken Trotman (UNSW Sydney) |
|
| The Role of Assurance in Equity Crowdfunding Evisa Bogdani* University of Kentucky Monika Causholli University of Kentucky W Robert Knechel University of Florida |
Global Group Audits: The Perspective of U.S. Group Audit Leads Denise Downey Villanova University Kimberly Westermann* California Polytechnic State University – San Luis Obispo |
Interactive Auditor-Client Negotiations: Investigating the Roles of Blame and Conservatism Richard Hatfield The University of Alabama Curtis Mullis* Georgia State University Ken Trotman UNSW Sydney |
|
| Do Compelling Director Stock Ownership Requirements Affect Audit Committee Monitoring Of Financial Reporting? Bree Josefy Indiana University Marcy Shepardson* Indiana University Rani Hoitash Bentley University |
Does Division of Responsibility in the Audit Report Act as a Disclaimer to Reduce Auditor Accountability for Audit Failures Bethany Brumley* University of Illinois at Urbana–Champaign Keith Czerney University of Missouri–Columbia Jaime Schmidt The University of Texas at Austin Anne Thompson University of Illinois at Urbana–Champaign |
Learning from Others' Deficiencies: How Group Affiliation and Selection Basis Jointly Affect Auditors' Effective Use of Inspection Feedback Kamber Hetrick* Northeastern University |
|
| Do Managers Respond to Auditors' Red Flags? Ionela Andreicovici* Frankfurt School of Finance and Management Anne Jeny ESSEC Business School Daphne Lui ESSEC Business School |
Group Audits and Earnings Informativeness Johannes Impink University of Florida Alex Lyubimov* Concordia University Ashna Prasad Monash University |
Revealing Oz: Audit Firm Partners' Experiences with National Office Consultations Sanaz Aghazadeh Louisiana State University Mary Kate Dodgson* Northeastern University Yoon Ju Kang University of Massachusetts Amherst Marietta Peytcheva Lehigh University |
|
| 10.15 -10.45 | Break (Venue: Alcott Foyer) |
||
| 10.45 - 12.15 | Concurrent Sessions | ||
| Session 5a (Room: King) Chair: Ann Vanstraelen (Maastricht University) |
Session 5b (Room: Stowe) Chair: Elizabeth Carson (UNSW Sydney) |
Session 5c (Room: Alcott B) Chair: Arnie Wright (Northeastern University) |
|
| The Credibility of Audit Quality Signaling Among Small Audit Firms in the Not-for-Profit Audit Market Anne Thompson* University of Illinois at Urbana–Champaign Devin Williams University of Illinois at Urbana–Champaign |
Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability? Matthew Ege Texas A&M University Young Hoon Kim* Texas A&M University Dechun Wang Texas A&M University |
Managing Information Ambiguity - Supporting Audit Teams in Forming Well-Supported Judgments through a Reflexivity Intervention Therese Grohnert* Vrije Universiteit Amsterdam Roger H G Meuwissen Maastricht University Wim H Gijselaers Maastricht University |
|
| The Effect of Low Office-Level Audit Quality on Audit Fees and Their Effect on Future Audit Quality Yuzhou Chen* University of Nebraska–Lincoln Thomas Omer University of Nebraska–Lincoln |
The Influence of Foreign Auditors and Lead Engagement Partners on Quality of Audits of U.S. Multinational Companies Denise Downey Villanova University Jean C Bedard* Bentley University |
The Effects of PCAOB Inspection Findings and Selection Method on Investor Judgments Jeffrey Cohen Boston College Ganesh Krishnamoorthy* Northeastern University Marietta Peytcheva Lehigh University Arnie Wright Northeastern University |
|
| The Effect of the Interplay between Liability and Regulatory Incentives on Audit Outcomes Ulrike Thuerheimer* Maastricht University |
Associations and Networks of International Accounting Firms Xi Ai* University of Tennessee, Knoxville Lauren Cunningham University of Tennessee, Knoxville Xiao Li Central University of Finance and Economics Linda Myers University of Tennessee, Knoxville |
Joint Effects of Critical Audit Matter Disclosure Strategy and Audit Committee Proactiveness on Managers’ Financial Reporting Decisions El’fred Boo Nanyang Technological University Kia Hong Goh Nanyang Technological University Terence Ng Nanyang Technological University Premila Gowri Shankar* Nanyang Technological University |
|
| 12.15 - 13.15 | Lunch (Venue: Press) |
||
| 13.15 - 14.15 | Concurrent Sessions | ||
| Session 6a (Room: King) Chair: Ganesh Krishnamoorthy (Northeastern University) |
Session 6b (Room: Stowe) Chair: Jean Bédard (Université Laval) |
Session 6c (Room: Alcott B) Chair: Terence Ng (Nanyang Technological University) |
|
| The Existence and Effect of Competition in the Audit Market: Evidence from the Bidding Process Nicholas Hallman* University of Texas at Austin Antonis Kartapanis University of Texas at Austin Jaime Schmidt University of Texas at Austin |
Audit Office Focus on Non-Audit Services and Audit Quality: Evidence of a Nonlinear Association Erik Beardsley University of Notre Dame Andrew Imdieke* University of Notre Dame Thomas Omer University of Nebraska–Lincoln |
Complex Estimates and Auditor Reliance on Artificial Intelligence Ben Commerford* University of Kentucky Sean Dennis University of Kentucky Jennifer Joe University of Delaware Jennifer Wang University of Kentucky |
|
| Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market Elizabeth Cowle* University of Arkansas Tyler Kleppe University of Arkansas James Moon Georgia Institute of Technology Jonathan Shipman University of Arkansas |
Do Investors Care Who Did the Audit? Early Evidence of the Informativeness of Form AP Marcus Doxey University of Alabama James Lawson* University of Alabama Thomas Lopez University of Alabama Quinn Swanquist University of Alabama |
How Alumni Affiliation and Fatigue Affect the Likelihood of Auditor Inquiry Christine Earley* Providence College Stephen Kuselias Providence College Nikki Mackenzie Georgia Institute of Technology |
|
| 14.15 - 14.45 | Break (Venue: Alcott Foyer) |
||
| 14.45 - 16.00 | Practice Plenary Plenary Session: The Future of Auditing: Opportunities and Challenges Facing Auditors and Regulators (Venue: Alcott) Chair: Bradley Bennett (University of Massachusetts Amherst) Speakers: John DeMelis (EY) Dan Sunderland (Deloitte) Barbara Vanich (PCAOB) Ian Wildenborg (KPMG) |
||
| 16.00 - 16.15 | Wrap up and ISAR 2019 (Venue: Alcott) Hun-Tong Tan (Nanyang Technological University) |
||
* Presenting Authors
Last modified on 29 May 2019.