ISAR 2008 is now over. The program for ISAR 2009 will be posted in Spring 2009.

ISAR 2008 Program

Day 1: Thursday 29 May 2008 Time Program   8:00 – 9:00 pm REGISTRATION: Westin Pasadena Hotel Pick up ISAR 2008 materials Day 2: Friday, 30 May 2008 Time Program 7:00 – 8:00 REGISTRATION 8:00 – 8:30 OPENING. Theodore J. Mock, ISAR Program Director and Professor, University of Southern California, USA & Maastricht University, The Netherlands. James G. Ellis, Dean, Marshall School of Business, University of Southern California 8:30 – 10:00 PLENARY SESSION # 1: The Demand for (Academic) Audit & Assurance Research Session Chair: Robert S. Roussey, Professor, University of Southern California, USA and Former Chair of the International Auditing and Assurance Standards Board Speakers: Thomas Ray, Chief Auditor and Director of Professional Standards, , Public Company Accounting Oversight Board Zhou Zhonghui, Chief Accountant, China Securities Regulatory Commission, Peoples' Republic of China. Steven Maijoor, Directeur Autoriteit Finamciele Markten, The Netherlands and Professor, University of Maastricht. 10:00 – 10:30 Morning Break 10:30 – 12:00 PLENARY SESSION # 2: Session Moderator: Ken Trotman, University of New South Wales Post-Intervention Distortion of Reviewer Judgment: Implications for the Audit Review Process, Mark E. Peecher, U. of Illinois; M. David Piercey, U of Massachusetts; Jay S. Rich, Illinois State University and Richard M. Tubbs, University of Iowa Archival Evidence on Processes and Outcomes of Internal Control Assessment under Section 404 of the Sarbanes-Oxley Act, Jean C. Bedard, Bentley College and Lynford Graham, AICPA Audit Guide Audit Sampling Task Force 12:00 – 1:30 Luncheon 1:30 – 3:00 pm PARALLEL RESEARCH SESSION 1.1 Session Moderator: Hun Tong Tan, Nanyang Technological University Evaluating Internal Control Deficiencies: Audit Partner Judgments about Compensating Controls, Audrey A. Gramling , Kennesaw State University, Ed O’Donnell, University of Kansas and Scott D. Vandervelde, University of South Carolina Auditors’ Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions; Luc Quadackers, Free University of Amsterdam and E & Y, Thomas Groot, Free University of Amsterdam and Arnold Wright, Northeastern University 1:30 – 3:00 PM PARALLEL RESEARCH SESSION 1.2 Session Moderator: Roger Meuwissen, University of Maastricht The Value of Auditing: Evidence from the Timing of Earnings Announcements and Audit Report Dates, Scott N. Bronson, Chris E. Hogan, Marilyn F. Johnson, and K. Ramesh; Michigan State University The Benefit Small and Medium Sized Enterprises Derive from External Audit, Peter Carey, Monash University, Australia 3:00 – 3:30 pm Afternoon Break 3.30 – 5:.00 pm PARALLEL RESEARCH SESSION 2.1 Session Moderator: Terence Bu-Peow Ng, Nanyang Technological University Sole Versus Shared Responsibility: Fraud Consultation and Auditor Judgment, Anna Gold-Nöteberg, Erasmus University, Netherlands, W. Robert Knechel, University of Florida and Philip Wallage, Universiteit van Amsterdam and KPMG. Judging Auditor Negligence: De-biasing Interventions, Outcome Bias, and Reverse Outcome Bias, Jonathan H. Grenier, University of Illinois, Mark E. Peecher, University of Illinois and M. David Piercey, University of Massachusetts Amherst 3.30 – 5:.00 pm PARALLEL RESEARCH SESSION 2.2 Session Moderator: Dan O’Leary, University of Southern California Auditors with monopoly power: Is it a level playing field for clients? Michael De Martinis Monash University, Keith Houghton The Australian National University and Terry O’Keefe ,The University of Queensland and The University of Oregon The Association Between Institutional Ownership and Audit Characteristics; Sam Han, Singapore Management University; Tony Kang, Florida Atlantic University and Lynn Rees, Texas A&M University 6:30 – 9:30 pm Reception and Dinner Westin Pasadena Hotel Day 3: Saturday, 31 May 2008 Time Program 8:30 – 10:00 PARALLEL RESEARCH SESSION 3.1 Session Moderator: Roger Simnett, University of New South Wales The Influence of Documentation Specificity and Fraud Risk Priming on Auditor Fraud Judgments and Evidence Decisions, E. Michael Bamber, Tina D. Carpenter, and Jacqueline S. Hammersley, University of Georgia Planning Fraud Detection Procedures: Forensic Accountants vs. Auditors, J. Efrim Boritz, Natalia Kotchetova and Linda A Robinson, University of Waterloo, Canada 8:30 – 10:00 PARALLEL RESEARCH SESSION 3.2 Session Moderator: Mark DeFond, University of Southern California Non-Audit Services and Auditor Independence, Kevin Koh, Nanyang Technological University, Singapore, Shiva Rajgopal, University of Washington and Suraj Srinivasan, University of Chicago Auditor-Provided Non-Audit Services and Audit Effectiveness and Efficiency, W. Robert Knechel, University of Florida and Divesh S Sharma, Florida International University. 10:00 – 10:30 Morning Break 10:30 – 12:00 PLENARY RESEARCH SESSION 3: Fraud Risk Assessment Theodore J. Mock, University of Southern California and Maastricht University, The Netherlands. Ronald L. Durkin, National Partner In Charge: Fraud and Misconduct Investigations, KPMG Jerry L. Turner, University of Memphis Rajendra P. Srivastava, University of Kansas 12:00 – 1:00 Luncheon 1:00 – 2:30 pm PARALLEL RESEARCH SESSION 4.1 Session Moderator: Wendy Green, University of New South Wales The Effect of Magnitude of Client Reporting Difference and Order of Multiple Issues on Auditor-Client Negotiations, Richard C. Hatfield, Richard W. Houston, Chad M. Stefaniak and Spencer Usrey, University of Alabama When does Advice Influence Auditors’ Decisions? Moderating Effects of Performance Evaluation Focus and Client Attitude, Premila Gowri Shankar and Terence Bu-Peow Ng, Nanyang Technological University, Singapore. 1:00 – 2:30 pm PARALLEL RESEARCH SESSION 4.2 Session Moderator: Peter Roebuck, University of New South Wales Was Andersen Less than its Peers? A Comparative Analysis of Audit Quality, Krishna R. Kumar and Lucy Lim, The George Washington University Auditor Independence in a Private Firm Setting, Ole-Kristian Hope, University of Toronto and John Christian Langli, Norwegian School of Management 2:30 – 3:00 pm Afternoon Break 3:00 – 4:30 pm PARALLEL RESEARCH SESSION 5.1 Session Moderator: Rose M. Layton, University of Southern California Business Modeling to Improve Auditor Risk Assessment: An Investigation of Alternative Representations, Paulo S. C. Alencar, University of Waterloo, J. Efrim Boritz, University of Waterloo and Carla Carnaghan, University of Lethbridge, Canada Identifying Auditor Stopping Rules in Decision Making Under Uncertainty, Amanda W. White , University of Technology, Sydney and Noel Harding, University of New South Wales, Australia 3:00 – 4:30 pm PARALLEL RESEARCH SESSION 5.2 Session Moderator: Ann Vanstraelen, University of Maastricht Do cross-listed firms provide the same quality disclosure as U.S. firms? Evidence from the internal control deficiency disclosure under Section 302 of the Sarbanes-Oxley Act; Guojin Gong and Bin Ke, Pennsylvania State University and Yong Yu, University of Texas at Austin. The effect of internal control regulation on earnings quality: Evidence from Germany; Nerissa C. Brown, University of Southern California and Christiane Pott and Andreas Wömpener, University of Münster 4:30 – 5:00 pm CLOSING: CONCLUDING COMMENTS AND INVITATION TO ISAR 2009 Theodore J. Mock, University of Southern California and Maastricht University Roger Meuwissen, Maastricht University