Sunday,
June 12
6.00 – 8.00 pm Welcome Reception
Observatoire de la Capitale
Édifice Marie-Guyart
1037, rue De La Chevrotière,
31st floor
Monday,
June 13
8.00 - 9.00
am Registration and breakfast
9.00 - 9.15
am Opening
Foyer des Plaines B/C Jean Bédard (Université Laval) and
Ted Mock
(University of California, Riverside and Maastricht University)
9.15 - 11.00
am Plenary Session: Enhancing Financial Reporting and Assurance: Current
Developments, Challenges and Research Opportunities
Foyer des Plaines B/C
Various jurisdictions around the
world have initiated outreach and other activities with the objective of
enhancing financial reporting and assurance. These initiatives address
issues such as governance and transparency of audit firms, independence, audit quality, supervision of auditors, the auditor’s
reporting model, communications with audit committees and going concern. The
main objective of this panel is to provide updates on current activities
directed toward enhancing financial reporting and assurance including audit
standard-setting, reporting standard-convergence, inspection, enforcement,
outreach and research. The panel will also consider research opportunities and
needs in these areas.
Chair: Bob Roussey
(University of Southern California)
Speakers:
Gregg Scates, Deputy Chief Auditor, PCAOB. PowerPoint
Brian Hunt,
Chief Executive Officer, Canadian Public Accountability Board. (CPAB) PowerPoint
Roger Simnett, Australian School of Business, University of New
South Wales and past member of the IAASB. PowerPoint
11.00 - 11.30 am Break
11.30
- 12.45 pm Plenary
Session: Current Research in Auditing
Foyer
des Plaines B/C
Chair: Elizabeth
Carson (University of New South Wales)
The
Contagion Effect of Office-Level Audit Failures
Jere R. Francis,
University of Missouri-Columbia, USA
Paul Michas, University of Missouri-Columbia, USA
International Financial Reporting Standards and
Aggressive Reporting: An Investigation of Proposed Auditor Judgment Guidance
Ann G. Backof, University of Georgia, USA
E. Michael Bamber, University of Georgia, USA
Tina D.
Carpenter, University of Georgia, USA
12.45 - 2.00 pm Lunch
Foyer des Plaines A
2.00
– 3.45 pm Concurrent Sessions
Salle des Plaines A Session 1: Audit Quality
Chair: Roger Meuwissen
(Maastricht University)
Fair Value Measurements and Auditor versus Management
Conservatism: Evidence from the Banking Industry
Feng Chen,
University of Toronto, Canada
Kevin Lam,
Chinese University of Hong Kong
Wally Smieliauskas, University of Toronto, Canada
Minlei Ye, University
of Toronto, Canada
New
evidence on the association between auditor tenure, non-audit services and
audit quality
Timothy B.
Bell, University of North Florida, USA
Monika
Causholli, University of Kentucky, USA
W. Robert
Knechel, University of Florida, USA
The
Value of Big N Target Auditors in Corporate Takeovers
Yuan Xie, Fordham University, USA
Han Yi,
University of Oklahoma, USA
Yinqi Zhang,
American University, USA
Salle des Plaines B/C Session 2: Auditors’ Judgment about
Accounting methods
Chair: Ken Trotman
(University of New South Wales)
Auditing Complex Estimates: Process, Problems, and
Preliminary Recommendations for Improving Auditor Performance
Emily E.
Griffith, University of Georgia, USA
Jacqueline S.
Hammersley, University of Georgia, USA
Kathryn Kadous, Emory University, USA
The Impact of Regulatory Enforcement and
Principles-based Accounting on Auditors’ Judgments to Curb Aggressive Reporting
Jeffrey Cohen, Boston
College, USA
Ganesh Krishnamoorthy, Northeastern
University, USA
Marietta
Peytcheva, Lehigh University, USA
Arnie Wright, Northeastern University, USA
Do
going concern audit reports protect auditors from litigation? A simultaneous
equations approach
Steven E.
Kaplan, Arizona State University, USA
David D.
Williams, Ohio State University, USA
3.45 - 4.15 pm Break
Foyer des Plaines
4.15 - 5.45 pm Concurrent
Sessions
Salle
des Plaines A Session 3: Audit Firms and Audit Quality
Chair: Lori Holder-Webb (Western
New England College)
Audit Firm Governance: Do Transparency Reports Reveal
Audit Quality?
Rogier Deumes, Maastricht
University, Netherlands
Caren Schelleman, Maastricht
University, Netherlands
Heidi Vander Bauwhede, Maastricht University, Netherlands
Ann
Vanstraelen, Maastricht University, Netherlands
Do Joint Audits Offer Value for Money? Abnormal
Accruals, Earnings Conservatism, and Auditor Remuneration in a Setting of
Voluntary Joint Audits
Elina Haapamäki,
University of Vaasa, Finland
Tuukka Järvinen, University of Vaasa, Finland
Lasse Niemi, Aalto University, Finland
Mikko Zerni, University of Vaasa, Finland
Meta-regression
analysis and the Big firm premium
David Hay, The
University of Auckland, New Zealand
Salles
des Plaines B/C Session 4: Audit Judgment and Decision Making 1
Chair: Mélanie
Roussy (Université Laval)
Signaling the Quality of Auditors’ Professional
Judgments: The Joint Effects of Accounting Standard Precision and Auditor
Expertise
Jonathan H.
Grenier, Miami University, USA
Bradley
Pomeroy, University of Illinois, USA
Matthew Stern,
University of Illinois, USA
The Effects of Advice Source and Advisor Assurance on
Auditors’ Propensity to Report Questionable Acts Involving Superiors
El’fred Boo,
Nanyang Technological University, Singapore
Terence Ng, Nanyang
Technological University, Singapore
Premila
Shankar, Nanyang Technological University, Singapore
Determinants
of the Auditor’s Decision to Waive Audit Adjustments
Klaus Laus Ruhnke, Freie
Universität Berlin, Germany
Martin Schmidt,
European University Viadrina Frankfurt/Oder, Germany
6.30 pm Reception
Inner
courtyard
7.30 pm Gala
dinner
Salle
Abraham-Martin
Tuesday,
June 14
8.30 - 9.30
am Breakfast
and Poster
Sessions
Salle
des Plaines A
An
empirical study of Canadian companies to determine clients’ preferred
relationship approach with their financial auditor
Richard
Fontaine, Université du Québec à Montréal, Canada
Claude Pilote,
Université du Québec à Montréal, Canada
Audit Committee Financial Experts and Insider Trading
Scott Duellman, St. Louis University, USA
Jun Guo,
State University of New York
at Binghamton, USA
Yan Zhang, State University
of New York at Binghamton, USA
Nan Zhou, State
University of New York at Binghamton, USA
Non-audit
fees, auditor tenure, and auditor independence
Ferdinand A. Gul, Monash University, Malaysia
Ilias G.
Basioudis, University of Aston, United Kingdom
Anthony C. Ng, The Hong Kong Polytechnic University, Hong Kong
Big 4 and non-Big 4 Audit Production Costs: Office
Level Audit Technology and the Impact on Audit Fees
Louis-Philippe
Sirois, HEC Montréal, Canada
Sophie Marmousez, HEC Montréal, Canada
Dan A. Simunic, University of British
Columbia, Canada
Contrasting
Recommendations of the Advisory Committee on the Audit Profession to Existing
Audit Research: Research Gaps and Opportunities
Glen L. Gray,
California State University, Northridge, USA
Nicole V. S.
Ratzinger, Ulm University, Germany
Determinants
of going concern audit opinions in nonprofit organizations
Nancy Chun Feng, Providence College,
USA
Fee Pressure, Prospective Non-Audit Services and Audit Quality
Monika
Causholli, University of Kentucky, USA
Dennis
Chambers, Kennesaw State University, USA
Jeff L. Payne,
University of Kentucky, USA
Audit
Committee Financial Expertise and Restatements: The Moderating Effect of CEO
Power
Ling Lei Lisic, George Mason University, USA
Terry Neal,
University of Tennessee, USA
Yan Zhang, SUNY
at Binghamton, USA
Planning
Assurance Services for Sustainability Reporting
Rajendra P.
Srivastava, The University
of Kansas, USA
Sunita S. Rao, The
University of Kansas, USA
Theodore J.
Mock, University of California, Riverside, USA
The
Post-SOX Evolution of the Client Portfolio of the Second Tier: A Focus on
Restatement and Internal Control Risk
R. Mithu Dey, Rochester Institute of
Technology, USA
Ashok Robin, Rochester Institute of
Technology, USA
9.30 - 11.00 am CONCURRENT
SESSIONS
Salle des Plaines B Session 5: Auditors Independence and
Reputation
Chair: Peter Roebuck (University of
New South Wales)
Rotate
Back or Not after Mandatory Audit Partner Rotation?
Michael Firth, Lingnan University, Hong Kong
Oliver M. Rui, Chinese University of Hong Kong, Hong Kong
Xi Wu, Central
University of Finance and Economics, China
Expected client loss and auditor independence: a
partner-level analysis in a low litigious setting
Sofie Vandenbogaerde, Katholieke Universiteit Leuven, Belgium
Annelies Renders, Maastricht University, The
Netherlands
Marleen Willekens, Katholieke Universiteit Leuven, Belgium
Does auditors’ reputation ‘discourage’ Relate Party
Transactions? The French Case
Moez Bennouri, Rouen Business School, France
Mehdi Nekhili, Rouen Business School, France
Philippe Touron, Rouen Business School, France
Salle des Plaines C Session 6: Review and supervision of audit
field work
Closing
the Loop: Review Process Factors Affecting Audit Staff Follow-Through
Tamara A. Lamber, University of Massachusetts Amherst, USA
Christopher P.
Agoglia, University of Massachusetts Amherst, USA
Error management in public accounting firms: Error
climate, type and originator
Anna Gold,
Erasmus University, The Netherlands
Ulfert Gronewold, Ruhr University Bochum, Germany
Steven E.
Salterio, Queen’s University, Canada
The Effect of Alternative Methods of Review on
Auditors’ Accountability and Performance
E. Michael Bamber, University of Georgia, USA
Elizabeth A.
Payne, University of Louisville, USA
Robert J.
Ramsay, University of Kentucky, USA
11.00 - 11.30 am Break
Foyer des plaines
11.30
- 1.00 pm CONCURRENT SESSIONS
Salle
des Plaines B Session 7: Audit Fees Research
Chair: Carl
Brousseau (Université Laval)
Audit
Firm Inspections and Audit Fees?
Mona Offermanns, Maastricht
University, Netherlands
Auditor Responses to Changes in Business Risk: The
Impact of the Global Financial Crisis on Auditors' Behaviour
in Australia
Yang Xu,
University of New South Wales, Australia
Elizabeth
Carson, University of New South Wales, Australia
Neil Fargher, Australian National University, Australia
Liwei Jiang,
Macquarie University, Australia
Relevant but Delayed Information in Negotiated Audit
Fees
Karl Hackenbrack,
Vanderbilt University, USA
Nicole Thorne Jenkinsa, Vanderbilt
University, USA
Mikhail Pevzner, George Mason University, USA
Foyer des Plaines C Session 8: Audit Planning and Evidence
Collection Judgments
Chair: Hun Tong Tan (Nanyang Technological University)
The
Effect of the Social Mismatch between Staff Auditors and Client Management on
the Collection of Audit Evidence
G. Bradley
Bennett, The University of Alabama, USA
Richard C.
Hatfield, The University of Alabama, USA
Does Assertion Framing Affect Professional Skepticism?
Hironori Fukukawa Hitotsubashi University,
Tokyo, Japan
Theodore J.
Mock, Univesity of California Irvine, USA
Enhancing professional skepticism via the fraud
brainstorming discussion outcomes
Noel Harding,
University of New South Wales, Australia
Ken T. Trotman, University of New South Wales, Australia
1.00 - 2.00 pm Lunch
Salle des Plaines A
2.00 – 3.30
pm Concurrent
Sessions:
Foyer
des Plaines B Session
9: Regulation, firm, Partners, and Audit Quality
Chair: Ann Vanstralen
(Maastricht University)
Competitive
pressure, audit quality and specialization strategies
Wieteke Numan, Katholieke Universiteit Leuven, Belgium
Marleen Willekens, Katholieke Universiteit Leuven, Belgium
The
Pricing of Engagement Partner Expertise
Christopher Koch, University of
Mannheim, Germany
Spillovers of Risk Disclosures by Cross-Listed firms
on NYSE to home markets: the Role of Audit Quality and Home Market Investor
Protection Regimes
Ine Danckaert, Katholieke Universiteit Leuven,Belgium
Ann Gaeremynck, Katholieke Universiteit Leuven, Belgium
Donald Stokes, Monash University, Australia
Salle
des Plaines C Session
10: Audit Judgment and Decision Making 2
Chair: El’fred Boo (Nanyang
Technological University)
Learning the “Craft of Auditing”: Partner Perspectives
on Apprenticeship and On-the-Job Learning
Kimberly D. Westermann, Ph.D. Candidate, Bentley University, USA
Jean C. Bedard,
Bentley University, USA
Christine E. Earley, Providence College, USA
Reining
in auditors: on the dynamics of power surrounding an “innovation” in the
regulatory space
Bertrand Malsch, Doctoral student, Université
Laval, Canada
Yves Gendron,
Université Laval, Canada
Determinants of greenhouse gas assurance provider
choice: Evidence from organisations purchasing GHG
assurance in Australia
Wendy Green,
University of New South Wales, Australia
Stuart Taylor,
University of New South Wales, Australia
Jennifer Wu,
University of New South Wales, Australia
3.30 – 4.00
pm Closing and invitation to ISAR 2012
Foyer
des Plaines B/C
Yoshihide Toba,
University of Waseda
Theodore Mock,
University of California, Riverside and Maastricht University
Jean Bédard, Université Laval
