ISAR 2023 > Programme

Programme

Final programme is now available.

If you have any questions about ISAR 2023, please email us at ISAR@unsw.edu.au.

Day 1 - Thursday, June 1, 2023
Day 2 - Friday, June 2, 2023
Day 3 - Saturday, June 3, 2023

ISAR 2023 Day 1 - Welcome Reception Thursday June 1, 2023 05:30 pm–06:30pm Crowne Plaza

	ISAR 2023 Day 2 - Friday, June 2, 2023
08:00am–08:45am	ISAR Registration
08:45am–09:00am	Welcome Ken Trotman, UNSW Sydney
09:00am–10:30am	Plenary Session *Sustainability Assurance* Bill Edge Chair, Auditing and Assurance Standards Board (AUASB) Nicky Landsbergen Partner, Climate Change and Sustainability Services, Ernst & Young Roger Simnett Deakin University, UNSW Sydney *Chair: Gary Pflugrath* Executive General Manager, Policy and Advocacy, CPA Australia
10:30am–11:00am	Morning Tea
11:00am–12:30pm	Concurrent Sessions
	Session 1A **Chair: Roger Meuwissen** Maastricht University	Session 1B **Chair: Hun Tong Tan** Nanyang Technological University	Session 1C **Chair: Sander De Groote** UNSW Sydney
	Do Entry Barriers Allow Low Quality Audit Firms to Enter the Public Company Audit Market? Andrew Kitto* University of Massachusetts – Amherst Phillip Lamoreaux Arizona State University Devin Williams University of Illinois at Urbana-Champaign	Comparing Auditors’ and Users’ Materiality Judgments for ESG and Traditional Financial Disclosures: The Roles of Disclosure Form, Valence, and Assurance Level Marcus Doxey University of Alabama Chezham Sealy* University of Alabama	Shared Social Identity and Audit Committee Oversight Effectiveness: Evidence from AC Within-team Social Connections Xinghua Gao Washington State University Yonghong Jia Iowa State University Qian Wang* Iowa State University
	Subsequent Event Reporting Quality and Audit Quality among U.S. State and Local Governments Bethany Brumley University of Mississippi Keith Czerney University of Missouri-Columbia Anne Thompson* University of Illinois at Urbana-Champaign Wei Zhu University of Illinois at Urbana-Champaign	Navigating Sustainability Disclosure: The Impact of Reporting Approach and Assurance Level on Investor Confidence and Investor-Auditor Expectation Gaps Lori Shefchik Bhaskar Indiana University Jeffrey Hales University of Texas at Austin Tamara Lambert* Lehigh University Roshan Sinha Indiana University	Ethical Distance Between Group Audit Participants and Earnings Quality Johannes Impink University of Florida Alexey Lyubimov Concordia University Ashna Prasad* Monash University
	Individual Auditor Turnover and Audit Quality – Large Sample Evidence from U.S. Audit Offices Tao Ma Texas Tech University Chi Wan University of Massachusetts Boston Yakun Wang* The Chinese University of Hong Kong, Shenzhen Yuping Zhao University of Houston	Non-professional Investors’ Understanding of Assurance and Perceptions of Different Assurance Providers in the Burgeoning CSR Reporting Environment Jingyi Niu The University of Adelaide Paul Coram* The University of Adelaide Abdifatah Ahmed Haji Deakin University	Are Audit Partners Penalized? Empirical Evidence in the Case of a Client’s Misstatements Norimasa Ozeki* Tohoku University Tomomi Takada Kobe University
12:30pm–01:30pm	Lunch (Hotel Restaurant)
01:30pm–03:00pm	Concurrent Sessions
	Session 2A *Chair:* Gary Monroe UNSW Sydney	Session 2B *Chair:* Bradley Bennett University of Massachusetts Amherst	Session 2C *Chair:* Sarowar Hossain UNSW Sydney
	The Influence of Accounting Firm Consulting Revenues on Audit Client Risk Tolerance Xinghua Gao Washington State University Vancouver Yonghong Jia Iowa State University Timothy Seidel* Brigham Young University	Experiences of Auditing Standard Setters: Audit Quality and the Interactions of Parties Involved in the Financial Reporting Supply Chain Andrew Trotman* Kennesaw State University Ken Trotman UNSW Sydney Arnie Wright Vrije University	An Evaluation of Exemption Thresholds from Accounting Regulation Millie Hutton The University of Alabama Quinn Swanquist* The University of Alabama
	Non-Audit Services and the Timeliness and Reliability of Earnings Announcements Chris Hogan Michigan State University Michelle Nessa Michigan State University Joseph Schroeder* Indiana University	Old Institutions, New Report: Auditors’ Experiences Implementing Critical Audit Matter Reporting Emily Griffith University of Wisconsin – Madison Linette Rousseau* University of Houston Karla Zehms University of Wisconsin – Madison	Is Professional Exam Performance Associated with Career Success in Auditing? Evidence on Gender Differences Antti Fredriksson University of Turku David Hay University of Auckland Jukka Karjalainen University of Eastern Finland Arpine Maghakyan* University of Glasgow Lasse Niemi Aalto University
	Should Levels and Specific Consulting Services to Audit Clients be Banned? Pamela Kent Queensland University of Technology Richard Kent* University of Michigan at Dearborn Grant Richardson Macquarie University	Investor Reactions to Unqualified Audit Reports That Contain Going Concern Disclosures Rebecca Mattocks* Monash University/AUASB Soon-Yeow Phang Monash University Robyn Moroney RMIT University	Auditor Training Hours and Audit Outcomes Brant Christensen Brigham Young University Mengyang Davila University of Oklahoma Chenxi Lin* University of Oklahoma
03:00pm–03:30pm	Coffee Break
03:30pm–05:00pm	Concurrent Sessions
	Session 3A **Chair: Leonard Li** UNSW Sydney	Session 3B *Chair:* Andrew Trotman Kennesaw State University	Session 3C **Chair: Miaodi (Mia) Han** UNSW Sydney
	Solicitation, Social Exchange, and Auditor-Client Matching: Evidence from Auditor Provided Awards Robert Carnes University of Florida Patrick Kmieciak* University of Florida	Managing Quality Control Systems: How Audit Firms Experience and Navigate Conflicting Institutional Demands Christie Hayne University of Illinois at Urbana-Champaign Mark Peecher University of Illinois at Urbana-Champaign Jeffrey Pickerd The University of Mississippi Yuepin (Daniel) Zhou* University of Illinois at Urbana-Champaign	Big 4 Audit Partners' Political Activism and Audit Quality Ali Nickpour* Aalto University
	Do Clients Respond to Adverse Outcomes of the Financial Reporting and Audit Processes by Dismissing Their Audit Firm or Audit Partner? Keith Czerney* University of Missouri-Columbia	Intimidation and Repetition: How Client Behaviors Influence Auditor Judgments Jacqueline Hammersley University of Georgia Truman Rowley* University of Georgia	Auditor Expertise in Accounting Estimates: Evidence from Audit Partners’ Career Key Audit Matter Disclosures and Asset Impairments Menghe (David) Zhao* Australian National University
	Auditor-Client Fit: A New Measure of Audit Quality Mert Erinc* BI Norwegian Business School Tzachi Zach The Ohio State University	Re-thinking Source Credibility: How the Sleeper Effect of Credibility Influences Auditors’ Evaluations of Audit Evidence Jennifer McCallen* University of Georgia Christopher Agoglia University of Massachusetts Amherst Bradley Bennett University of Massachusetts Amherst
6:30pm	Reception and Dinner Buffet, Crowne Plaza Coogee

	ISAR 2023 Day 3 - Saturday June 3, 2023
09:00am–10:30am	Plenary Session *Future Directions of Audit Research* Chris Agoglia, University of Massachusetts Amherst Robert Knechel, University of Florida Moderator: Ira Solomon, Professor Emeritus, University of Illinois at Urbana-Champaign
10:30am–11:00am	Morning Tea
11:00am–12:30pm	Concurrent Sessions
	Session 4A **Chair: Roger Simnett** Deakin University, UNSW Sydney	Session 4B *Chair:* Noel Harding UNSW Sydney	Session 4C **Chair: Jeff Coulton** UNSW Sydney
	Technology-Based Audit Tools: Exploring the Current State and Future Direction Colleen Boland University of Wisconsin – Milwaukee Nicholas Galunic Public Company Accounting Oversight Board Matthew Sherwood* University of Massachusetts, Amherst	Data Source, Benefit Presentation, and Innovative Data Analytics Qingzhi Cai* Nanyang Technological University Peishu Sheng Shanghai University of Finance and Economics Hun-Tong Tan Nanyang Technological University	Auditors’ Portfolio Risks, Audit Fees, and Audit Quality: A Study on SECs Mandatory Risk Factor Disclosures Sarowar Hossain* UNSW Sydney Zihang Peng UNSW Sydney
	Auditing from Afar: The Impact of Remote Auditing on Audit Quality of Accounting Estimates - Evidence from the COVID-19 Shutdown Tao Ma Texas Tech University Cong (Roman) Wang* Texas Tech University Yi-Jing Wu Texas Tech University	Auditor Automation Usage and Professional Skepticism Christian Peters* Tilburg University	Do Extended Audit-Related Disclosures Improve Firms’ External Information Environments, as Proxied by Stock Return Synchronicity? Romalani Leofo* Australian National University Greg Shailer Australian National University
	Auditors’ Information Search Effort in the M&A Setting: Evidence from SEC EDGAR Clickstream data Miaodi (Mia) Han* UNSW Sydney Lili Dai UNSW Sydney Gary Monroe UNSW Sydney	Reliance on Algorithmic Evidence: The Joint Influence of Algorithm Adaptability and Measurement Uncertainty Jenny Ulla* University of Illinois at Urbana-Champaign Benjamin Commerford University of Kentucky	Does Verification of Internal Control over Financial Reporting Affect Voluntary Disclosure? Jade Huayu Chen* Loyola Marymount University Preeti Choudhary University of Arizona Aditi Khatri University of Arizona Shyam Sunder University of Arizona
12:30pm–01:30pm	Lunch (Hotel Restaurant)
01:30pm–02:30pm	Concurrent Sessions
	Session 5A *Chair:* Lili Dai UNSW Sydney	Session 5B **Chair: Terence Ng** Nanyang Technological University	Session 5C **Chair: Hien Hoang** UNSW Sydney
	How Do Audit Firms Treat Partners Who Issue Adverse Internal Control Opinions? Ashleigh Bakke University of Kansas Elizabeth Cowle* Colorado State University Stephen Rowe University of Arkansas Michael Wilkins University of Kansas	Prompt and Response: The Effect of Auditors’ Assessment of Management’s Going Concern Evaluation on Auditors’ Going Concern Reporting Judgments Lindsay Andiola Virginia Commonwealth University Tamara Lambert Lehigh University Marietta Peytcheva* Lehigh University	Diversity, Equity, and Inclusion in the Auditing Profession: Individual Experiences and Contributions Emily Griffith University of Wisconsin-Madison Kathryn Holmstrom* Iowa State University Carissa Malone North Carolina State University
	Misstatement Cover-up: Do Auditors Benefit from Suppressing Restatements? Matthew Ege* Texas A&M University Sarah Stuber Texas A&M University Lisa Tiplady Texas A&M University	The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments Dereck Barr-Pulliam University of Louisville Jennifer Joe University of Delaware Stephani Mason* Depaul University Kerri-Ann Sanderson Bentley University	The Role of Motives and Firm Messages on Auditors’ Reliance on Data Analytics Prabashi Dharmasiri* Royal Melbourne Institute of Technology John Ko Monash University Soon-Yeow Phang Monash University Skye Zhu James Cook University
02:30pm–03:00pm	Coffee Break
03:00pm–04:30pm	Concurrent Sessions
	Session 6A *Chair:* Jenny Yang UNSW Sydney	Session 6B **Chair: Wei Chen** UNSW Sydney	Session 6C *Chair:* Lili Dai UNSW Sydney
	Auditors' Going Concern Reporting Decisions in Different Federal Legal Regimes: Evidence from IPOs and Auditor Recent IPO Experience Steven Kaplan* Arizona State University Lauren Matkaluk Arizona State University	Staff Auditors and the Remote Work Environment: Work Engagement, Disengagement and Coping Strategies Jennifer Joe* University of Delaware Jenny Ulla University of Illinois at Urbana-Champaign Yi-Jing Wu Texas Tech University	Teamwork, Groupthink, and Audit Quality: Evidence from Team Members’ Co-Working Experience Hyonok Kim Tokyo Keizai University Katsushi Suzuki Hitotsubashi University Tomomi Takada* Kobe University
	Municipal Bond Market Consequences of Diverse Auditor Selection Anne Thompson University of Illinois at Urbana-Champaign Devin Williams* University of Oklahoma Wei Zhu University of Illinois at Urbana-Champaign	Out of Office: Examining How Remote Auditing Can Affect Audit Quality Kristen Thompson* Idaho State University	Organizational Form and Audit Pricing Hajar El Mouttaqui American University of Sharjah Feras M. Salama* American University of Sharjah
	Empirical Evidence on Gender Effect and Workload Allocation in Audit Firms Eddy Cardinaels Tilburg University Simon Dekeyser KU Leuven Ruiqiong (Cara) Zhang* Tilburg University	The Effects of Critical Audit Matters and Audit Materiality Disclosures on Investors’ Risk Perceptions Jin Ma* University of Adelaide Paul Coram University of Adelaide Indrit Troshani University of Adelaide	The Impact of Client Size, Audit Firm Size and Audit Experience on Auditor’s Professional Skepticism in Colombia Adelaida Correa National University of Colombia, Bogota. Mary Analí Vera-Colina National University of Colombia, Bogota Medhat Endrawes* Pontifical Javeriana University, Colombia, Bogota
04:30pm–04:45pm	Wrap-up and ISAR 2024 Ken Trotman, UNSW Sydney Chris Agoglia, Bradley Bennett, University of Massachusetts Amherst

* Presenting Authors

Last modified on 24 May 2023.

ISAR

International Symposium on Audit Research

Programme