|
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 |
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PLENARIES AND PANELS |
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Post Elliott: Developments in Assurance Services Outside USA |
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Stuart Alford, Ernst & Young, Current Chairperson,
Australian Auditing Standards Board, and Joint Assurance Services Task Force |
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Roger Simnett and Ken Trotman, UNSW |
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Steven Maijoor, Maastricht University |
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PAPERS |
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Strategic-Systems Auditing and the Conditionality of Audit Risk on Client
Business Risk |
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Ira Solomon, University of Illinois at Urbana-Champaign |
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Tim Bell, KPMG Peat Marwick |
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An Examination of Factors Affecting Audit Practice Development |
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Jeffrey Cohen and Greg Trompeter, Boston College |
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Human Capital and Audit Firm Survival |
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Vera Bröcheler, Steven Maijoor and Arjen van Witteloostuijin,
Maastricht University |
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An Experiment Investigation of Retention and Rotation Requirements |
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Nick Dopuch, Ronald King and Rachel Schwartz, Washington
University |
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Rotation of Audit Partners and Relationship with Audit Quality |
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Roger Simnett, The University of New South Wales |
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Peter Carey, Monash University |
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Effects of Decision Aid Orientation, Financial Health, and Client-Specific
Experience on Identification and Documentation of Audit Evidence |
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Jean Bedard, Northeastern University, |
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Lynford Graham Jr., Rutgers University |
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The Interdependence of Hypothesis Generation and Information Search in
Diagnostic Reasoning |
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Stephen Asare and Arnold Wright, Boston College |
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The Impact of Hypothesis Set Size on the Time Efficiency and Accuracy of
Analytical Review Judgments |
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Sudip Bhattacharjee, Suffolk University |
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Thomas Kida and Dennis Hanno, University of
Massachusetts at Amherst |
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Accountability Effects on Auditors' Performance: Influence of Knowledge,
Problem-Solving Ability, and Task Complexity |
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Hun-Tong Tan and Alison Kao, Nanyang Technological
University |
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The Effects of Counterexplanation and Audit Groups on Fraud Detection |
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Janne Chung and Gary Monroe, Edith Cowan University |
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Agency Costs and Audit Pricing: Evidence on Discretionary Accruals |
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Ferdinand Gul, Judy Tsui and Charles Chen, City
University of Hong Kong |
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Determinants of External Audit Fees: The Importance of a Client's |
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Internal Audit Department |
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William Felix Jr, University of Arizona |
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Audrey Gramling, University of Illinois at
Urbana-Champaign |
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Mario Maletta, Northeastern University |
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Bankruptcy, Auditor Switching and Audit Failure: Evidence from the |
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UK 1987-94 |
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Clive Lennox, University of London |
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Voluntary Attestation in the Asset Management Industry: Its Influence on
Users' Perceptions and Decisions |
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Neil Fargher, University of Oregon |
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Audrey Gramling, University of Illinois at
Urbana-Champaign |
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A Decision Theoretic Approach to Web Trust Assurance Services Using Belief
Functions |
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Rajendra Srivastava, The University of Kansas |
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Theodore Mock, University of Southern California |
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Negotiated Caps on Auditors' Liability: An Economic Analysis |
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Pascal Frantz, The London School of Economics and
Political Science |
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An Analysis on the Economic Consequences of Proportionate Liability Rule |
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Derek Chan and Suil Pae, Hong Kong University of Science
and Technology |
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Financial Reporting and Auditing Under Alternative Damage Apportionment
Rules |
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Stephen Hillegeist, University of California at Berkeley |
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Analytical Procedures and Audit Planning Decisions |
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Steven Glover, Brigham Young University |
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James Jiambalvo and Jane Kennedy, University of
Washington |
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Risk, Strategy, and the Client Acceptance Decision |
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Karla Johnstone, University of Wisconsin-Madison |
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Board Governance and Audit Firm Type |
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Mark Beasley, North Carolina State University |
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Kathy Petroni, Michingan State University |
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ISAR 1997 26-27 June, Singapore |
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PLENARIES AND PANELS |
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Corporate Governance and the Audit Profession: An International Perspective |
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Robert Roussey, International Auditing Practices
Committee |
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Wei-Guo Zhang, China Securities Regulatory Commission |
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Michael Lim, Auditing Standards Committee, Singapore |
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Some Perspectives for Future Research |
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William Felix, University of Arizona |
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Steven Maijoor, University of Maastricht |
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Ken Trotman, University of New South Wales |
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PAPERS |
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Evaluating and Improving the Accuracy of Auditors' Risk Assessments |
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William Waller, University of Arizona |
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Mark Zimbelman, University of Oklahoma |
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Are Audit Program Plans Risk - Adjusted? |
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Theodore Mock, University of Southern California |
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Arnold Wright, Boston College |
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Competition in Auditing Revisited: Theory and Evidence Re-examined |
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Rajib Doogar and Robert Easley, University of Notre
Dame |
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Sue Scholz, University of Southern California |
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Auditor Litigation Risk and Auditor Resignations: Some Empirical Evidence |
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Robert Allan, University of Utah |
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Improving The Accuracy and Precision of Analytical Procedures Using
Multilocation Data |
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Mark Beasley and Bruce Branson, North Carolina State
University |
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ISAR 1996 24-25 June, Maastricht, Netherlands |
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PAPERS |
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An Internal Market for Auditing in Europe |
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Steven Maijoor, University of Limburg/MARC |
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An Empirical Investigation of the Relationship Between Computerization of
Accounting Systems and the Incidence and Size of Audit Differences |
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Timothy Bell, KPMG Peat Marwick |
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W. R. Knechel, University of Florida |
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J. L. Payne, Pittsburg State University |
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John J. Willingham, University of Texas |
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A Comparison of the Expectations of Auditors in the United Kingdom, the
United States, Japan and Spain |
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P. Moizer, University of Leeds |
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S. Turley, University of Manchester |
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Integrating Statistical and Non-Statistical Audit Evidence Using Belief
Functions: The Case of Monetary Unit Sampling |
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P. R. Gillett, The University of Kansas |
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Do Accounting Accruals Lead to Auditor Reporting Conservatism? |
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J. R. Francis, University of Missouri, Columbia |
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J. Krishnan, Temple University |
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Risk Framing and Strategic Processes: Evidential Planning in Auditing |
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J. C. Bedard, Northeastern University |
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A. M. Wright, Boston College |
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The Effects of Inherent Risk and Management Representations on Hypothesis
Generation |
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T. Bu Peow Ng, Nanyang Technological University |
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W. Green, R Simnett, University of New South Wales |
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Mandatory Rotation of Company Auditors: A Critical Examination |
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B. Arrunada, Universitat Pompeu Fabra, Barcelona |
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C. Paz-Ares, Universidad Autonoma, Madrid |
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Experimental Evidence of Differential Auditor Pricing and Reporting
Strategies |
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M. J. Calegari, Georgia State University |
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J. W. Schatzberg, Middlesex University |
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G.R. Sevcik, University of Arizona |
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An Experimental Investigation of Multi-Defendant Bargaining in Joint &
Several and Proportionate Liability |
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N. Dopuch, Washington University |
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D. E. Ingberman, Washington University |
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R. R. King, Washington University |
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The Impact of Accountability and Locus of Control on Auditors' Processing of
Nondiagnostic Evidence |
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Regimes M. Favere, National Institute of Development Administration,
Bangkok |
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External Auditors' Reliance on Internal Auditors: The Influence of Client
and Partner Preferences on Audit Managers' Reliance Decisions |
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A. A. Gramling, University of Illinois, Champaign |
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Tacit Managerial versus Technical Knowledge as Determinants of Audit
Expertise in the Field |
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H.-T. Tan, Nanyang Technological University |
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R. Libby, Cornell University |
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Auditor's Skill, Auditing Standards, Litigation, and Audit Quality |
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P. Frantz, London School of Economics and Political
Science |
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The University of Melbourne |
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Auditor Litigation: Reputation and Auditor Switching Effects |
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F. S. Zhivov, C. Jubb and K. A. Houghton, The
University of Melbourne |