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 Stren