Papers presented at Previous ISARs

ISAR 2004 2 & 3 July, Maastricht PLENARIES AND PANELS   Adoption of international standards on auditing in the European Union John Kellas, Chairman of the International Auditing and Assurance Standards Board Paul M. Koster, Member of the Executive Board of the Netherlands Authority of Financial Markets Frits Bolkestein, European Commissioner for Internal Market, Taxation and Customs Union issues PAPERS Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? Mark L. DeFond, University of Southern California, USA Rebecca N. Hann, University of Southern California, USA Xuesong Hu, University of Southern California, USA Self-regulation of the Accounting Profession: Evidence on the AICPA Peer Review Program Gilles Hilary, Hong Kong University, Hong Kong Clive Lennox, Hong Kong University, Hong Kong Audit Time Budgeting Dynamics and Fixed-Fee Contracts Michael Ettredge, University of Kansas, USA Jean C. Bedard, Northeastern University, USA Karla M. Johnstone, University of Wisconsin, USA A Cognitive Task Analysis Approach to Understanding the Acquisition of Audit Knowledge Michael  Roberts, The University of Alabama, USA Jane Dillard-Eggers, Belmont University, USA Big 5 Audit Partner Industry Expertise ? Audit Pricing Evidence David Bond, University of Technology Sydney, Australia Jane Hamilton, University of Technology Sydney, Australia Donald Stokes, University of Technology Sydney, Australia The Impact of client size on the Estimation of audit fee premiums attributed to industry specialization Elizabeth Carson, University of New South Wales, Australia Neil Fargher, University of New South Wales, Australia Investigating Auditor Adaptation to Changing Complexity in Task Environments: the Case of Electronic Workpapers Andrew Rosman, University of Connecticut, USA Lynn Bible, University of Nevada, USA Stanley Biggs, University of Connecticut, USA Lynford Graham, BDO Seidman, USA Audit Program Plans and Audit Risk: A Study of Japanese Practice Hironori Fukukawa, University of Southern California, USA Theodore Mock, University of Southern California, USA Arnold Wright, Boston College, USA The Quality of Financial Reports after Auditor Changes: Evidence from Restatements and Accruals Ron Lazer, New York University, USA Joshua Livnat, New York University, USA Christine Tan, New York University, USA Audit Quality and the Pricing of Initial Public Debt Issues  Steve Fortin, McGill University, Canada Jeffrey Pittman, Memorial University of Newfoundland, Canada Directors? Risk Assessments: The Effects of Technical Knowledge and Decision Aids Jean-Lin Seow, Nanyang Technological University, Singapore An Examination of Factors Affecting External and Internal Whistle-Blowing by Auditors Janne Chung, York University, Canada Gary S. Monroe, Australian National University, Australia Linda Thorne, York University, Canada Auditors? Risk Management and Reputation Building in the Post-Enron Environment: an Examination of Earnings Conservatism of Former Andersen Clients Gopal V. Krishnan, George Mason University, USA The Impairment of Auditor Credibility: Stock Market Evidence from the Enron-Andersen Saga Rajib Doogar, University of Illinois at Urbana-Champaign, USA Theodore Sougiannis, University of Illinois at Urbana-Champaign, USA Hong Xie, University of Illinois at Urbana-Champaign, USA Audit Partners' Prediction of Subordinates Ability to Detect Errors Vincent Owhoso, Bentley College, USA William Messier Jr, Georgia State University, USA Carter Rakovski, Bentley College, USA Auditor Judgment under the Influence of Non-Audit Incentives William Waller, Nanyang Technological University, Singapore Tim Kizirian, California State University, USA Non-Audit Services and Earnings Management: Is Auditor Independence Impaired? Caitlin Ruddock, University of New South Wales, Australia Kate Sherwood, University of New South Wales, Australia Stephen Taylor, University of New South Wales, Australia Client Importance, Auditor-Client Relationship, and Abnormal Accruals: An Audit-Partner Based Investigation Wuchun Chi, National Chengchi University, Taiwan Huichi Huang, National Taiwan University, Taiwan Yichun Liao, National Chengchi University, Taiwan The Role of Auditor Strategy in Auditor-Client Negotiations over Proposed Financial Statement Adjustments Maria H. Sanchez, Rider University, USA Christopher P. Agoglia, Drexel University, USA Richard C. Hatfield, University of Texas at San Antonio, USA Quantitative Materiality Perspectives and Auditors? Disposition of Detected Misstatements Mark V. Nelson, Cornell University, USA Steven D. Smith, Cornell University, USA Zoe-Vonna Palmrose, University of Southern California, USA ISAR 2003 30 May & 1 June, Pasadena PLENARIES AND PANELS   Going Forward: A Perspective on the Status and Future of the Profession Robert S. Roussey, Former Chair of the International Auditing and Assurance Standards Board Developments at the Public Company Accounting Oversight Board; the Role of Academics and Implications for Researchers                                                                                                             Kayla Gillan, Member, Public Company Accounting Oversight Board  Development, Harmonization and Convergence of International Audit Standards and Research Opportunities Roger Simnett, Member, International Auditing and Assurance Standards Board Michael Nugent, International Federation of Accountants William F. Messier, Jr., Member, Auditing Standards Board William W. Holder, Member, Governmental Accounting Standards Board Auditing, IT and SOX 404 Glen L. Gray,California State University-Northridge, Chair Tim Pauling, PricewaterhouseCoopers Rob Blake, Microsoft Corporation Bob Cuthbertson, CaseWare Miklos A. Vasarhelyi, Rutgers University Roger Debreceny, Nanyang Technological University  PAPERS Audit Firm Portfolio Management Decisions Jean C. Bedard, Northeastern University Karla M. Johnstone, University of Wisconsin Performance Evaluation in Concurring Partner Review Kathryn K. Epps, Mercer University William F. Messier, Jr., Georgia State University Corporate Governance and Auditors? Program Planning Judgments Arnie Wright, Boston CollegeGanesh Krishnamoorthy, Northeastern University & Jeffrey Cohen, Boston College Ganesh Krishnamoorthy, Northeastern University Jeffrey Cohen, Boston College Predicting Bankruptcy among Distressed Firms Lili Sun, University of Kansas Michael Ettredge, University of Kansas Rajendra Srivastava, University of Kansas International Differences in Auditor Independence Regulation, Risk of Litigation and Discretionary Accruals Roger Meuwissen, Universiteit Maastricht Frank Moers,  Universiteit Maastricht Erik Peek, Universiteit Maastricht Ann Vanstraelen, Universiteit Maastricht Top-down Knowledge Acquisition During Business Risk Audits:  A Blessing, A Curse or Both? Ed O?Donnell, Arizona State University Joseph Schultz, Arizona State University Auditor Reaction to Varying Levels and Communication of Assurance Roger Debreceny, Nanyang Technological University Charlene See Geisler, Nanyang Technological University Tay Choon Keong, PricewaterhouseCoopers Thien Li Ping, Ernst & Young Yeo Hian Chong, PricewaterhouseCoopers Effectively Communicating Moderate Levels of Assurance Mahreen Hasan, University of New South Wales  Peter Roebuck, University of New South Wales  Roger Simnett, University of New South Wales  Practice Diversification by Large Audit Firms George Deltas, University of Illinois Rajib Doogar, University of Illinois Auditor Choice and the Cost of Debt Capital for Newly Public Firms Steve Fortin, McGill University Jeffrey Pittman, Memorial University of Canada  The Introduction of Price Competition in the Market for Audit Services Kevan L. Jensen, University of Oklahoma Jeff L. Payne, University of Oklahoma Management ownership and the demand for audit quality  Clive S. Lennox Hong Kong, University of Science and Technology Assessing The Impact Of More Frequent External Financial Statement Reporting and Independent Auditor Assurance on Quality of Earnings and Stock Market Effects James Hunton, Bentley College Arnold Wright, Boston College Sally Wright, University Of Massachusetts, Boston The Association Between Ex Ante Engagement Risk, Audit Partner Experience, and Discretionary Accruals David L. Manry, University of New Orleans Jerry L. Turner, The University of Memphis Theodore J. Mock, University of Southern California Benchmarking the Production of Audit Services an Efficiency Frontier Approach Caren Schelleman, Universiteit Maastricht, Netherlands Steven Maijoor, Universiteit Maastricht, Netherlands The Impact of Venture Capitalists on the External Audit Function in Initial Public Offerings Suzanne G. Morsfield, University of Michigan Christine E.L. Tan, Baruch College William L. Felix, Jr., University of Arizona Analysis of Matched Samples in Accounting Research Donald P. Cram, California State University, Fullerton Iris Stuart, California State University, Fullerton Vijay Karan, California State University, Fullerton ISAR 2002 1-2 July, Sydney   PLENARIES AND PANELS Review of IAPC Sponsored Moderate Assurance Project and Impact on Standard Setting Steven Maijoor, Maastricht University Roger Simnett, University of New South Wales Auditing and Earnings Management Research: Current and Future Research Directions Mark Nelson, Cornell University ISAR over the last 10 Years Theodore Mock, University of Southern California Ken Trotman, University of New South Wales Discussion on Auditing: A Journal of Practice and Theory William Messier, Georgia State University PAPERS The impact of risk checklists and a standard audit program on the planning of fraud detection procedures Steven Asare, University of Florida Arnold Wright, Boston College Investor protection laws, accounting and auditing around the world Jere Francis, Inder Khurana & Raynolde Pereira, University of Missouri-Columbia Auditor negotiations: An examination of the efficacy of intervention methods Ken Trotman, University of New South Wales Arnold Wright, Boston College Sally Wright, University of Massachusetts Boston Determinants of the perceived quality of audit teams? judgments Mark Peecher, University of Illinois at Urbana-Champaign Jay Rich, University of Connecticut Richard Tubbs, University of Iowa Risk assessment and planning for fraud detection: A simultaneous-move game Nanhee Choi, Nanyang Technological University A conceptual framework for audit planning and evaluation given the potential for fraud Raj Srivastava, University of Kansas Theodore Mock, University of Southern California Jerry Turner, The University of Memphis Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions Mark DeFond, University of Southern California K Raghunandan, Texas A&M International University K R Subramanyam, University of Southern California Non-audit services and earnings conservatism: Is auditor independence impaired? Caitlin Ruddock, Sarah Taylor & Stephen Taylor, University of Technology, Sydney The influence of non-audit service revenues and client pressure on external auditor?s decision to rely on internal audit William Felix, University of Arizona Audrey Gramling, Georgia State University Mario Maletta, Northeastern University Evidence on the associations among elements of control and external assurance David Hay, University of Auckland Robert Knechel, University of Florida Earnings management: The effects of national audit environment, audit quality and international capital markets Steven Maijoor & Ann Vanstraelen, Maastricht University Earnings quality and the role of stakeholder monitoring and governance mechanisms in privately held firms Heidi VanderBauwhede & Marleen Willekens, Catholic University of Leuven Differences in financial statement and compliance audit assessments between brand name and non-brand name auditors Stefanie Tate, University of New Hampshire Electronic vs face-to-face review: The effect of alternative forms of review on audit preparer performance and accountability perceptions Joseph Brazel & Christopher Agoglia, Drexel University Richard Hatfield, University of Texas at San Antonio The roles of task and technical knowledge in acceptance of information technology among preparers and reviewers of audit workpapers Jean Bedard & Cynthia Jackson, Northeastern University Michael Ettredge, University of Kansas Karla Johnstone, University of Wisconsin-Madison Market leadership and audit pricing in city-level audit markets Andrew Ferguson & Donald Stokes, University of Technology, Sydney Jere Francis, University of Missouri-Columbia Audit quality and the pricing of discretionary accruals Gopal Krishnan, City University of Hong Kong Audit and other services fees: Longitudinal analysis of the audit market and implications for independence Elizabeth Carson & Roger Simnett, University of New South Wales Billy Soo & Arnold Wright, Boston College ISAR 2001 28-29 June, Singapore PLENARIES AND PANELS Developing Auditing Standards: Improving the External Audit George Fritz, PwC, USA Jim Sylph, IFAC Chairperson and discussant: Mike Diamond, University of Southern California The Role of Audit in Strengthening Corporate Governance: The Chinese Experience Li Yong, Assistant Minister in the Government of the Peoples? Republic of China and Secretary-General of the Chinese Institute of CPAs Chairperson and discussant: Robert Roussey, University of Southern California Electronic Commerce and Continuous Auditing Glen Gray, California State University Skip White, University of Delaware Miklos Vasarhelyi, Rutgers University Bruno Tesniere, PwC, Europe Chairman and discussant: Roger Debreceny, Nanyang Technological University Perspectives on Future Research Opportunities in Auditing Michael Gibbins, University of Alberta Ira Solomon, University of Illinois PAPERS Non-audit Services and Auditor Independence Nicholas Dopuch, Washington University An Archival Study of Audit Fraud Risk Assessments following the Issuance of SAS No 82 Theodore J Mock, University of Southern California & University Maastricht Jerry L Turner, University of Memphis Do External Auditors Perform a Corporate Governance Role in Emerging Markets?  Evidence from East Asia Joseph P H Fan, Hong Kong University of Science & Technology T J Wong, Hong Kong University of Science & Technology Auditor Conservatism and Audit Quality: Evidence from Australian IPO Earnings Forecasts Philip J Lee, University of Sydney Sarah J Taylor, University of Technology, Sydney Stephen L Taylor, University of Technology, Sydney Differences in Conservatism between Big Eight and non-Big Eight Auditors Sudipta Basu, Baruch College LeeSeok Hwang, Baruch College Ching-Lih Jan, California State University Resource Allocation and Efficiency in Public Sector Audits Kar Ming Chong,  University of New South Wales Colin Dolley, Edith Cowan University Keith A Houghton, University of Melbourne Gary Monroe, Edith Cowan University The Joint Effects of Decision Aid Utilization and Credibility on Jurors? Evaluations of Auditor Responsibility and Damages in an Audit Liability Setting D Jordan Lowe, University of Nevada Philip M J Reckers, Arizona State University Stacey M Whitecotton, Arizona State University Task Dependencies in the Audit Process William L Felix, Jr, University of Arizona Brian Shapiro, University of Minnesota William Waller, University of Arizona Coping with Identified Budgetary Time Constraints: Auditors? Industry Specialization and Risk Assessments Kin-Yew Low, Nanyang Technological University Audit Quality, Public Ownership and Firms? Discretionary Accruals Management Heidi Vander Bauwhede, Catholic University of Leuven Marleen Willekens, Catholic University of Leuven Ann Gaeremynck, Catholic University of Leuven Non-audit Services, Auditor Independence and Earnings Management Pelham Gore, Lancaster University Peter F Pope, Lancaster University Ashni K Singh, Lancaster University Differential Use of Information by Financial Analysts for New Economy Versus Traditional Economy Companies: Implications for Assurance Providers Mohammad Abdolmohammadi, Bentley College Roger Simnett, University of New South Wales Jay Thibodeau, Bentley College Arnold Wright, Boston College Risk Evaluation and Risk Adaptation in Client Acceptance Decisions Karla M Johnstone, University of Wisconsin ? Madison Jean C Bedard, Northeastern University ISAR 2000 28-29 June, Maastricht   PLENARIES AND PANELS Auditor Independence Michel Prada - Président Commission des Opérations de Bourse, France, and Member of the Executive Committee of IOSCO Internal Control Mark Armour - CFO Reed Elsevier Bill Kinney - University of Texas at Austin Arnold Schilder -  Executive Director De Nederlandsche Bank & University of Amsterdam Assurance on Sustainability Tom Delfgauw - Vice President Sustainable Development Shell International Philip Wallage - Director KPMG & University of Amsterdam PAPERS The Relationship of Audit Failures and Mandatory Auditor Rotation: Explanatory Models and Empirical Evidence Jeff Casterella - University of Auckland Robert Knechel - University of Florida Paul Walker - University of Virginia The Impact of Electronic Commerce Assurance on Financial Analysts' Earnings Forecasts and Stock Price Estimates James Hunton - University of South Florida Tanya Benford - University of South Florida Vicky Arnold - Texas Tech University Steve Sutton - Texas Tech University Assurance Services and the Repeal of Glass-Steagall: The Impact of Commercial Bank Underwriting on IPO Assurance Fees Neil Fargher - University of New South Wales Paige Fields - Texas A&M University Michael Wilkins - Texas A&M University The Role of Competitive Bidding in the Market for Initial Attest Engagements Jean Bedard - Northeastern University Michael Ettredge - University of Kansas Karla Johnstone - University of Kansas The Effects of Alternative Justification Techniques on the Judgment Accuracy of Audit Reviewees and Reviewers Christopher Agoglia - Drexel University Thomas Kida - University of Massachusetts Dennis Hanno - University of Massachusetts An Experimental Markets Investigation of Auditor Independence and Pricing: The Joint Effect of Economic Incentives and Moral Reasoning Jeffrey Schatzberg - University of Arizona Galen Sevcik - Georgia State Universtiy Brian Shapiro - University of Minnesota Linda Thorne - York University Segun Wallace - King Fahd University A Strategic Analysis: The Effects of SAS No. 82 on Auditee and Auditor Decisions Nahnhee Choi - Fordham University Edward Blocher - University of South Carolina Romesh Saigal - University of Michigan Working Paper Review as an Interpersonal Process: Persuasion Processes, Review Focus and Reviewer Style Michael Gibbins - University of Alberta Ken Trotman - University of New South Wales The Effect of Audit Structure and Task Complexity on Auditors' Performance Iris Stuart - Nanyang Technological University Insights into Selection-Socialization in the Audit Profession: An Examination of the Moral Reasoning of Public Accountants in The United States of America and Canada Linda Thorne - York University Dawn Massey - Fairfield University Michel Magnan - Ecole des HEC, Montreal Deviant Organizational Culture and Fraudulent Financial Reporting Paul Dunn - Brock University Improving Juror Evaluations of Auditors in Negligence Cases Kathryn Kadous - University of Washington Human Capital and Mobility in the Accounting Labor Market Roger Meuwissen - University Maastricht Steven Maijoor - University Maastricht Jere Francis - University of Missouri-Columbia The Role of Alumni in the Theory of the Accountancy Firm and Evidence from Audit Fees Ilias Basioudis - Warwick Business School Anthony Steele - University of Warwick Voluntary Demand for Internal and External Auditing by Family Business Peter Carey - Monash University Roger Simnett - University of New South Wales George Tanewski - Monash University ISAR 1999 24-25 June, Los Angeles PLENARIES AND PANELS Perspectives on the Future of the Profession Robert K. Elliott, KPMG Peat Marwick, Vice Chair of the AICPA and Chair, AICPA Strategic Planning Committee Risk Reduction and The Audit Review Process Vincent E. Owhoso, Bentley College William F. Messier Jr., Georgia State University John G. Lynch, Jr., Duke University The New Audit Risk Models ? The Business Audit  William L. Browning, Partner-in-Charge, Pacific Southwest Financial Markets Arthur Andersen Knowledge Engineering ? The Time Has Come  Robert B. Hirth, Partner in Charge Business Process Risk Consulting, Pacific Region, Arthur Andersen  Ethics, Independence and Audit Quality: Global and U. S. Perspectives  Marilyn A. Pendergast, Chair of IFAC Ethics Committee, Urbach Kahn & Werlin, P.C. Zoe-Vonna Palmrose, Member POB Panel on Audit Quality, USC Robert Roussey, Chair International Audit Practices Committee, USC How Relevant is Current Audit Research?  William Felix, University of Arizona Arnold Wright, Boston College Theodore Mock, University of Southern California PAPERS Corporate Governance and The Audit Process: Beyond The Audit Committee  Jeffrey Cohen, Ganesh Krishnamoorthy & Arnie Wright, Boston College Auditor Choice: The Role Of Interlocking Directorates  Christine A. Jubb & Keith A. Houghton University of Melbourne Audit Committee Composition and Member Experience: An Agency Cost Analysis  Mark Beasley, North Carolina State University Steven Salterio, University of Waterloo The Effect Of Practical Problem-Solving Ability On Performance James Lloyd Bierstaker & Sally Wright, University of Massachusetts-Boston Audit Partners' Going Concern And Peer Evaluation Judgments  Craig Emby & Alec Gelardi, Simon Fraser University D. Jordan Lowe, University of Nevada, Las Vegas Discussant:Wendy Green, University of New South Wales The Impact Of Intelligent Decision Aids On Experienced And Novice Auditors  Vicky Arnold & Steve G. Sutton, Texas Tech University Philip A. Collier, Defense Science and Technology Organisation Australia Stewart A. Leech, University of Tasmania Using Genetic Programming To Obtain A Causal Model For Bankruptcy Prediction   Thomas E. McKee, East Tennessee State Terje Lensberg, Norwegian School of Economics and Business Administration Substantive Audit Tests For Year 2000 Conversions  Mark Nigrini, Southern Methodist University Computer Controls: and Expert-Auditor Memory  Ray McNamara and Ross Bloore, Bond University, Australia The Relation Between Risk Assessments, Sample Sizes And Error Detection   Randal J. Elder, Indiana University Robert D. Allen, University of Utah Disclosure Quality and Auditor Choice  Kimberly A. Dunn, CUNY ? Baruch College Brian W. Mayhew, Georgia State University Suzanne G. Morsfield, CUNY ? Baruch College Industry Specialization By Audit Firms And Financial Reporting Quality  Audrey A. Gramling, Wake Forest University Van E. Johnson, University of Illinois Urbana-Champaign Inder K. Khurana, University of Missouri-Columbia Improved Auditor Independence and Audit Market Concentration in China  Mark L. DeFond, University of Southern California  T. J. Wong, Hong Kong University of Science and Technology Shuhua Li, Shanghai University of Finance and Economics A Protocol Study Of The Evaluation Of Multiple Hypotheses  Raj Srivastava and Hai Lu, University of Kansas Arnold Wright, Boston College Theodore Mock, University of Southern California Developing Analytical Procedures Expertise  Ed O?Donnell, Arizona State University Audit Quality:Discretionary Accruals And Qualification Rates  Sepi Roshan, KPMG & Christine A. Jubb, The University of Melbourne Auditor Going Concern Uncertainty Disclosure  Ann VanStraelen, University of Antwerp ISAR 1998 - 25-26 June, Sydney   PLENARIES AND PANELS   Post Elliott: Developments in Assurance Services Outside USA Stuart Alford, Ernst & Young, Current Chairperson, Australian Auditing Standards Board, and Joint Assurance Services Task Force Roger Simnett and Ken Trotman, UNSW Steven Maijoor, Maastricht University PAPERS   Strategic-Systems Auditing and the Conditionality of Audit Risk on Client Business Risk Ira Solomon, University of Illinois at Urbana-Champaign Tim Bell, KPMG Peat Marwick An Examination of Factors Affecting Audit Practice Development Jeffrey Cohen and Greg Trompeter, Boston College Human Capital and Audit Firm Survival Vera Bröcheler, Steven Maijoor and Arjen van Witteloostuijin, Maastricht University  An Experiment Investigation of Retention and Rotation Requirements Nick Dopuch, Ronald King and Rachel Schwartz, Washington University Rotation of Audit Partners and Relationship with Audit Quality Roger Simnett, The University of New South Wales Peter Carey, Monash University Effects of Decision Aid Orientation, Financial Health, and Client-Specific Experience on Identification and Documentation of Audit Evidence Jean Bedard, Northeastern University, Lynford Graham Jr., Rutgers University The Interdependence of Hypothesis Generation and Information Search in Diagnostic Reasoning Stephen Asare and Arnold Wright, Boston College The Impact of Hypothesis Set Size on the Time Efficiency and Accuracy of Analytical Review Judgments Sudip Bhattacharjee, Suffolk University Thomas Kida and Dennis Hanno, University of Massachusetts at Amherst Accountability Effects on Auditors' Performance: Influence of Knowledge, Problem-Solving Ability, and Task Complexity Hun-Tong Tan and Alison Kao, Nanyang Technological University The Effects of Counterexplanation and Audit Groups on Fraud Detection Janne Chung and Gary Monroe, Edith Cowan University Agency Costs and Audit Pricing: Evidence on Discretionary Accruals Ferdinand Gul, Judy Tsui and Charles Chen, City University of Hong Kong Determinants of External Audit Fees: The Importance of a Client's Internal Audit Department William Felix Jr, University of Arizona Audrey Gramling, University of Illinois at Urbana-Champaign Mario Maletta, Northeastern University Bankruptcy, Auditor Switching and Audit Failure: Evidence from the UK 1987-94 Clive Lennox, University of London Voluntary Attestation in the Asset Management Industry: Its Influence on Users' Perceptions and Decisions Neil Fargher, University of Oregon Audrey Gramling, University of Illinois at Urbana-Champaign A Decision Theoretic Approach to Web Trust Assurance Services Using Belief Functions Rajendra Srivastava, The University of Kansas Theodore Mock, University of Southern California Negotiated Caps on Auditors' Liability: An Economic Analysis Pascal Frantz, The London School of Economics and Political Science An Analysis on the Economic Consequences of Proportionate Liability Rule Derek Chan and Suil Pae, Hong Kong University of Science and Technology Financial Reporting and Auditing Under Alternative Damage Apportionment Rules Stephen Hillegeist, University of California at Berkeley Analytical Procedures and Audit Planning Decisions Steven Glover, Brigham Young University James Jiambalvo and Jane Kennedy, University of Washington Risk, Strategy, and the Client Acceptance Decision Karla Johnstone, University of Wisconsin-Madison Board Governance and Audit Firm Type Mark Beasley, North Carolina State University Kathy Petroni, Michingan State University ISAR 1997 26-27 June, Singapore PLENARIES AND PANELS Corporate Governance and the Audit Profession: An International Perspective Robert Roussey, International Auditing Practices Committee Wei-Guo Zhang, China Securities Regulatory Commission Michael Lim, Auditing Standards Committee, Singapore Some Perspectives for Future Research William Felix, University of Arizona Steven Maijoor, University of Maastricht Ken Trotman, University of New South Wales  PAPERS Evaluating and Improving the Accuracy of Auditors' Risk Assessments  William Waller, University of Arizona Mark Zimbelman, University of Oklahoma Are Audit Program Plans Risk - Adjusted? Theodore Mock, University of Southern California Arnold Wright, Boston College  Competition in Auditing Revisited: Theory and Evidence Re-examined  Rajib Doogar and Robert Easley, University of Notre Dame  Sue Scholz, University of Southern California  Auditor Litigation Risk and Auditor Resignations: Some Empirical Evidence Robert Allan, University of Utah Improving The Accuracy and Precision of Analytical Procedures Using Multilocation Data Mark Beasley and Bruce Branson, North Carolina State University  ISAR 1996 24-25 June, Maastricht, Netherlands PAPERS An Internal Market for Auditing in Europe Steven Maijoor, University of Limburg/MARC  An Empirical Investigation of the Relationship Between Computerization of Accounting Systems and the Incidence and Size of Audit Differences  Timothy Bell, KPMG Peat Marwick W. R. Knechel, University of Florida J. L. Payne, Pittsburg State University John J. Willingham, University of Texas  A Comparison of the Expectations of Auditors in the United Kingdom, the United States, Japan and Spain  P. Moizer, University of Leeds S. Turley, University of Manchester Integrating Statistical and Non-Statistical Audit Evidence Using Belief Functions: The Case of Monetary Unit Sampling  P. R. Gillett, The University of Kansas  Do Accounting Accruals Lead to Auditor Reporting Conservatism? J. R. Francis, University of Missouri, Columbia J. Krishnan, Temple University  Risk Framing and Strategic Processes: Evidential Planning in Auditing  J. C. Bedard, Northeastern University A. M. Wright, Boston College  The Effects of Inherent Risk and Management Representations on Hypothesis Generation T. Bu Peow Ng, Nanyang Technological University W. Green, R Simnett, University of New South Wales  Mandatory Rotation of Company Auditors: A Critical Examination B. Arrunada, Universitat Pompeu Fabra, Barcelona C. Paz-Ares, Universidad Autonoma, Madrid   Experimental Evidence of Differential Auditor Pricing and Reporting Strategies M. J. Calegari, Georgia State University J. W. Schatzberg, Middlesex University  G.R. Sevcik, University of Arizona  An Experimental Investigation of Multi-Defendant Bargaining in Joint & Several and Proportionate Liability  N. Dopuch, Washington University D. E. Ingberman, Washington University R. R. King, Washington University The Impact of Accountability and Locus of Control on Auditors' Processing of Nondiagnostic Evidence Regimes M. Favere, National Institute of Development Administration, Bangkok   External Auditors' Reliance on Internal Auditors: The Influence of Client and Partner Preferences on Audit Managers' Reliance Decisions A. A. Gramling, University of Illinois, Champaign Tacit Managerial versus Technical Knowledge as Determinants of Audit Expertise in the Field  H.-T. Tan, Nanyang Technological University R. Libby, Cornell University Auditor's Skill, Auditing Standards, Litigation, and Audit Quality  P. Frantz, London School of Economics and Political Science The University of Melbourne Auditor Litigation: Reputation and Auditor Switching Effects  F. S. Zhivov, C. Jubb and K. A. Houghton, The University of Melbourne