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ISAR 2004 2 & 3 July, Maastricht |
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PLENARIES AND PANELS |
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Adoption of international standards on auditing in the European Union |
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John Kellas, Chairman of the International Auditing and
Assurance Standards Board |
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Paul M. Koster, Member of the Executive Board of the
Netherlands Authority of Financial Markets |
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Frits Bolkestein, European Commissioner for Internal
Market, Taxation and Customs Union issues |
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PAPERS |
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Does the Market Value Financial Expertise on Audit Committees of Boards of
Directors? |
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Mark L. DeFond, University of Southern California, USA |
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Rebecca N. Hann, University of Southern California, USA |
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Xuesong Hu, University of Southern California, USA |
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Self-regulation of the Accounting Profession: Evidence on the AICPA Peer
Review Program |
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Gilles Hilary, Hong Kong University, Hong Kong |
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Clive Lennox, Hong Kong University, Hong Kong |
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Audit Time Budgeting Dynamics and Fixed-Fee Contracts |
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Michael Ettredge, University of Kansas, USA |
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Jean C. Bedard, Northeastern University, USA |
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Karla M. Johnstone, University of Wisconsin, USA |
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A Cognitive Task Analysis Approach to Understanding the Acquisition of Audit
Knowledge |
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Michael Roberts, The University of Alabama, USA |
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Jane Dillard-Eggers, Belmont University, USA |
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Big 5 Audit Partner Industry Expertise ? Audit Pricing Evidence |
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David Bond, University of Technology Sydney, Australia |
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Jane Hamilton, University of Technology Sydney,
Australia |
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Donald Stokes, University of Technology Sydney,
Australia |
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The Impact of client size on the Estimation of audit fee premiums attributed
to industry specialization |
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Elizabeth Carson, University of New South Wales,
Australia |
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Neil Fargher, University of New South Wales, Australia |
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Investigating Auditor Adaptation to Changing Complexity in Task
Environments: the Case of Electronic Workpapers |
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Andrew Rosman, University of Connecticut, USA |
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Lynn Bible, University of Nevada, USA |
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Stanley Biggs, University of Connecticut, USA |
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Lynford Graham, BDO Seidman, USA |
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Audit Program Plans and Audit Risk: A Study of Japanese Practice |
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Hironori Fukukawa, University of Southern California,
USA |
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Theodore Mock, University of Southern California, USA |
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Arnold Wright, Boston College, USA |
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The Quality of Financial Reports after Auditor Changes: Evidence from
Restatements and Accruals |
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Ron Lazer, New York University, USA |
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Joshua Livnat, New York University, USA |
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Christine Tan, New York University, USA |
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Audit Quality and the Pricing of Initial Public Debt Issues |
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Steve Fortin, McGill University, Canada |
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Jeffrey Pittman, Memorial University of Newfoundland,
Canada |
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Directors? Risk Assessments: The Effects of Technical
Knowledge and Decision Aids |
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Jean-Lin Seow, Nanyang Technological University,
Singapore |
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An Examination of Factors Affecting External and Internal
Whistle-Blowing by Auditors |
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Janne Chung, York University, Canada |
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Gary S. Monroe, Australian National
University, Australia |
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Linda Thorne, York University,
Canada |
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Auditors? Risk Management and Reputation Building in the Post-Enron
Environment: an Examination of Earnings Conservatism of Former Andersen
Clients |
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Gopal V. Krishnan, George Mason
University, USA |
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The Impairment of Auditor Credibility: Stock Market
Evidence from the Enron-Andersen Saga |
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Rajib Doogar, University of Illinois
at Urbana-Champaign, USA |
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Theodore Sougiannis, University of Illinois at
Urbana-Champaign, USA |
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Hong Xie, University of Illinois at
Urbana-Champaign, USA |
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Audit Partners' Prediction of Subordinates Ability to
Detect Errors |
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Vincent Owhoso, Bentley College, USA |
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William Messier Jr, Georgia State
University, USA |
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Carter Rakovski, Bentley College, USA |
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Auditor Judgment under the Influence of Non-Audit
Incentives |
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William Waller, Nanyang Technological University,
Singapore |
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Tim Kizirian, California State University, USA |
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Non-Audit Services and Earnings Management: Is Auditor
Independence Impaired? |
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Caitlin Ruddock, University of New
South Wales, Australia |
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Kate Sherwood, University of New
South Wales, Australia |
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Stephen Taylor, University of New South Wales,
Australia |
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Client Importance, Auditor-Client Relationship, and
Abnormal Accruals: An Audit-Partner Based Investigation |
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Wuchun Chi, National Chengchi
University, Taiwan |
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Huichi Huang, National Taiwan University, Taiwan |
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Yichun Liao, National Chengchi
University, Taiwan |
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The Role of Auditor Strategy in Auditor-Client
Negotiations over Proposed Financial Statement Adjustments |
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Maria H. Sanchez, Rider University,
USA |
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Christopher P. Agoglia, Drexel University, USA |
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Richard C. Hatfield, University of Texas at San
Antonio, USA |
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Quantitative Materiality Perspectives and Auditors?
Disposition of Detected Misstatements |
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Mark V. Nelson, Cornell University,
USA |
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Steven D. Smith, Cornell University,
USA |
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Zoe-Vonna Palmrose, University of
Southern California, USA |
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ISAR 2003 30 May & 1 June, Pasadena |
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PLENARIES AND PANELS |
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Going Forward: A Perspective on the Status and Future of the Profession |
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Robert S. Roussey, Former Chair of the
International Auditing and Assurance Standards Board |
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Developments at the Public Company Accounting Oversight Board; the Role of
Academics and Implications for
Researchers |
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Kayla Gillan, Member,
Public Company Accounting Oversight Board |
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Development, Harmonization and Convergence of International Audit Standards
and Research Opportunities |
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Roger Simnett, Member, International Auditing and
Assurance Standards Board |
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Michael Nugent, International Federation of Accountants |
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William F. Messier, Jr., Member, Auditing Standards
Board |
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William W. Holder, Member, Governmental Accounting
Standards Board |
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Auditing, IT and SOX 404 |
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Glen L. Gray,California State University-Northridge,
Chair |
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Tim Pauling, PricewaterhouseCoopers |
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Rob Blake, Microsoft Corporation |
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Bob Cuthbertson, CaseWare |
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Miklos A. Vasarhelyi, Rutgers University |
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Roger Debreceny, Nanyang Technological University |
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PAPERS |
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Audit Firm Portfolio Management Decisions |
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Jean C. Bedard, Northeastern University |
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Karla M. Johnstone, University of Wisconsin |
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Performance Evaluation in Concurring Partner Review |
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Kathryn K. Epps, Mercer University |
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William F. Messier, Jr., Georgia State University |
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Corporate Governance and Auditors? Program Planning Judgments |
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Arnie Wright, Boston CollegeGanesh
Krishnamoorthy, Northeastern University
& Jeffrey Cohen, Boston College |
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Ganesh Krishnamoorthy, Northeastern University |
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Jeffrey Cohen, Boston College |
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Predicting Bankruptcy among Distressed Firms |
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Lili Sun, University of Kansas |
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Michael Ettredge, University of Kansas |
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Rajendra Srivastava, University of Kansas |
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International Differences in Auditor Independence Regulation, Risk of
Litigation and Discretionary Accruals |
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Roger Meuwissen, Universiteit Maastricht |
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Frank Moers, Universiteit Maastricht |
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Erik Peek, Universiteit Maastricht |
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Ann Vanstraelen, Universiteit Maastricht |
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Top-down Knowledge Acquisition During Business Risk Audits: A Blessing, A
Curse or Both? |
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Ed O?Donnell, Arizona State University |
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Joseph Schultz, Arizona State University |
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Auditor Reaction to Varying Levels and Communication of Assurance |
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Roger Debreceny, Nanyang Technological University |
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Charlene See Geisler, Nanyang Technological University |
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Tay Choon Keong, PricewaterhouseCoopers |
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Thien Li Ping, Ernst & Young |
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Yeo Hian Chong, PricewaterhouseCoopers |
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Effectively Communicating Moderate Levels of Assurance |
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Mahreen Hasan, University of New South Wales |
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Peter Roebuck, University of New South Wales |
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Roger Simnett, University of New South Wales |
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Practice Diversification by Large Audit Firms |
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George Deltas, University of Illinois |
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Rajib Doogar, University of Illinois |
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Auditor Choice and the Cost of Debt Capital for Newly Public Firms |
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Steve Fortin, McGill University |
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Jeffrey Pittman, Memorial University of Canada |
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The Introduction of Price Competition in the Market for Audit Services |
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Kevan L. Jensen, University of Oklahoma |
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Jeff L. Payne, University of Oklahoma |
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Management ownership and the demand for audit quality |
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Clive S. Lennox Hong Kong, University of Science and
Technology |
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Assessing The Impact Of More Frequent External Financial Statement Reporting
and Independent Auditor Assurance on Quality of Earnings and Stock Market
Effects |
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James Hunton, Bentley College |
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Arnold Wright, Boston College |
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Sally Wright, University Of Massachusetts, Boston |
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The Association Between Ex Ante Engagement Risk, Audit Partner Experience,
and Discretionary Accruals |
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David L. Manry, University of New Orleans |
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Jerry L. Turner, The University of Memphis |
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Theodore J. Mock, University of Southern California |
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Benchmarking the Production of Audit Services an Efficiency Frontier
Approach |
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Caren Schelleman, Universiteit Maastricht, Netherlands |
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Steven Maijoor, Universiteit Maastricht, Netherlands |
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The Impact of Venture Capitalists on the External Audit Function in Initial
Public Offerings |
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Suzanne G. Morsfield, University of Michigan |
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Christine E.L. Tan, Baruch College |
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William L. Felix, Jr., University of Arizona |
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Analysis of Matched Samples in Accounting Research |
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Donald P. Cram, California State University, Fullerton |
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Iris Stuart, California State University, Fullerton |
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Vijay Karan, California State University, Fullerton |
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ISAR 2002 1-2 July, Sydney |
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PLENARIES AND PANELS |
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Review of IAPC Sponsored Moderate Assurance Project and Impact on Standard
Setting |
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Steven Maijoor, Maastricht University |
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Roger Simnett, University of New South Wales |
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Auditing and Earnings Management Research: Current and Future Research
Directions |
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Mark Nelson, Cornell University |
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ISAR over the last 10 Years |
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Theodore Mock, University of Southern California |
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Ken Trotman, University of New South Wales |
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Discussion on Auditing: A Journal of Practice and Theory |
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William Messier, Georgia State University |
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PAPERS |
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The impact of risk checklists and a standard audit program on the planning
of fraud detection procedures |
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Steven Asare, University of Florida |
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Arnold Wright, Boston College |
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Investor protection laws, accounting and auditing around the world |
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Jere Francis, Inder Khurana & Raynolde Pereira,
University of Missouri-Columbia |
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Auditor negotiations: An examination of the efficacy of |
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intervention methods |
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Ken Trotman, University of New South Wales |
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Arnold Wright, Boston College |
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Sally Wright, University of Massachusetts Boston |
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Determinants of the perceived quality of audit teams? judgments |
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Mark Peecher, University of Illinois at
Urbana-Champaign |
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Jay Rich, University of Connecticut |
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Richard Tubbs, University of Iowa |
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Risk assessment and planning for fraud detection: A simultaneous-move game |
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Nanhee Choi, Nanyang Technological University |
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A conceptual framework for audit planning and evaluation given the potential
for fraud |
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Raj Srivastava, University of Kansas |
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Theodore Mock, University of Southern California |
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Jerry Turner, The University of Memphis |
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Do non-audit service fees impair auditor independence? Evidence from going
concern audit opinions |
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Mark DeFond, University of Southern California |
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K Raghunandan, Texas A&M International University |
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K R Subramanyam, University of Southern California |
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Non-audit services and earnings conservatism: Is auditor independence
impaired? |
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Caitlin Ruddock, Sarah Taylor & Stephen Taylor,
University of Technology, Sydney |
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The influence of non-audit service revenues and client pressure on external
auditor?s decision to rely on internal audit |
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William Felix, University of Arizona |
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Audrey Gramling, Georgia State University |
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Mario Maletta, Northeastern University |
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Evidence on the associations among elements of control and external
assurance |
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David Hay, University of Auckland |
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Robert Knechel, University of Florida |
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Earnings management: The effects of national audit environment, audit
quality and international capital markets |
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Steven Maijoor & Ann Vanstraelen, Maastricht University |
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Earnings quality and the role of stakeholder monitoring and governance
mechanisms in privately held firms |
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Heidi VanderBauwhede & Marleen Willekens, Catholic
University of Leuven |
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Differences in financial statement and compliance audit assessments between
brand name and non-brand name auditors |
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Stefanie Tate, University of New Hampshire |
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Electronic vs face-to-face review: The effect of alternative forms of review
on audit preparer performance and accountability perceptions |
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Joseph Brazel & Christopher Agoglia, Drexel University |
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Richard Hatfield, University of Texas at San Antonio |
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The roles of task and technical knowledge in acceptance of information
technology among preparers and reviewers of audit workpapers |
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Jean Bedard & Cynthia Jackson, Northeastern University |
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Michael Ettredge, University of Kansas |
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Karla Johnstone, University of Wisconsin-Madison |
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Market leadership and audit pricing in city-level audit markets |
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Andrew Ferguson & Donald Stokes, University of
Technology, Sydney |
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Jere Francis, University of Missouri-Columbia |
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Audit quality and the pricing of discretionary accruals |
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Gopal Krishnan, City University of Hong Kong |
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Audit and other services fees: Longitudinal analysis of the audit market and
implications for independence |
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Elizabeth Carson & Roger Simnett, University of New
South Wales |
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Billy Soo & Arnold Wright, Boston College |
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ISAR 2001 28-29 June, Singapore |
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PLENARIES AND PANELS |
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Developing Auditing Standards: Improving the External Audit |
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George Fritz, PwC,
USA |
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Jim Sylph, IFAC |
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Chairperson and discussant: Mike Diamond, University of
Southern California |
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The Role of Audit in Stren |