PROGRAMME Day 1: Thursday, June 24               8.00 am to 8.30 am   Registration 8.30 am to 8.45 am Opening Venue: Taurus/Leo (Level 1)   8.45 am to 10.15 am Plenary Session 1 Venue: Taurus/Leo (Level 1)   Is Regulation Necessary to Ensure High Audit Quality? Steven Maijoor, Maastricht University and the Netherlands Authority for the Financial Markets (AFM);  Chair, International Forum of Independent Audit Regulators (IFIAR) Juthika Ramanathan, Chief Executive, Accounting and Corporate Regulatory Authority (ACRA) James Gunn, International Federation of Accountants   Chair: Robert Roussey, University of Southern California   10.15 am to 10.35 am   Break 10.35 am to 12.20 pm Concurrent Session 1a: Audits of Private Companies Venue: Taurus/Leo (Level 1)   Voluntary Audits versus Mandatory Audits Clive Lennox, Nanyang Technological University Jeffrey Pittman, Memorial University of Newfoundland   Strategic Pricing by Big 4 Audit Firms in Private Client Segments Wouter Dutillieux, Katholieke Universiteit Leuven Donald Stokes, Monash University Marleen Willekens, Katholieke Universiteit Leuven     Agency Conflicts and Auditing in Private Firms Ole-Kristian Hope, University of Toronto John Christian Langli, Norwegian School of Management Wayne B. Thomas, University of Oklahoma   Chair: Roger Simnett, University of New South Wales     Concurrent Session 1b: Audit Judgment Venue: Libra/Gemini (Level 1)     Improving Fraud Detection: Evaluating Auditors' Reactions to Abnormal Inconsistencies between Financial and Nonfinancial Measures Joseph F. Brazel, North Carolina State University Keith L. Jones, George Mason University Douglas F. Prawitt, Brigham Young University   Do Audit Actions Consistent with Increased Auditor Scepticism Deter Potential Management Malfeasance? Qiu Chen, Doctoral Student, Queen’s University Khim Kelly, University of Waterloo Steven E. Salterio, Queen’s University   Experimental Evidence on Auditor Strategy Choice Christopher Koch; University of Mannheim Joost van Buuren, Nyenrode Business University   Chair: Theodore J Mock, University of California, Riverside and Maastricht University   12.20 pm to 1.45 pm Luncheon Venue: Capricorn (Level 1)   1.45 pm to 3.15 pm Plenary Session 2 Venue: Taurus/Leo (Level 1)   Managing Decisions in Auditing J. Frank Yates, University of Michigan   Chair: Hun-Tong Tan, Nanyang Technological University   3.15 pm to 3.35 pm   Break 3.35 pm to 5.20 pm Concurrent Session 2a: Audit Production and Litigation Risk Venue: Taurus/Leo (Level 1)     Materiality and the Relative Efficiency of Audit Engagements: A Distinction Between Managerial and Environmental Audit (in)efficiency Ann Gaeremynck, Katholieke Universiteit Leuven W. Robert Knechel, University of Florida Marleen Willekens, Katholieke Universiteit Leuven   The Impact of Cross-Listing on Audit Fees: Disentangling the Effects of Litigation Risk and Audit Effort Jean Bédard, Université Laval Elizabeth Carson, University of New South Wales Roger Simnett, University of New South Wales   The Limited Liability Partnership Structure: An Empirical Analysis of the Audit Firm’s Decision to Change its Organizational Form Bing Li, Nanyang Technological University Clive Lennox, Nanyang Technological University   Chair: Roger Meuvissen, Maastricht University     Concurrent Session 2b: Audit Judgment Venue: Libra/Gemini (Level 1)     When Do Audit Manager's Prefer Staff to Underreport Time? Christopher P. Agoglia, University of Massachusetts-Amherst Richard  C. Hatfield, The University of Alabama Tamara Lambert, University of Massachusetts-Amherst     Engaging Auditors: Field Investigation of a Courtship Krista Fiolleau, University of Alberta Kris Hoang, University of Alberta Karim Jamal, University of Alberta Shyam Sunder, Yale University   When is Trusted Advice Not Thrustworthy?  How Affiliation and Advice Quality Influence Auditors' Evaluation and Use of Advice Kathryn Kadous, Emory University Justin Leiby, University of Illinois Mark E. Peecher, University of Illinois   Chair: Terence Ng, Nanyang Technological University   6.30 pm to 8.30 pm Dinner Venue: Ballroom - Vanda (Level 5) Day 2, Friday, June 25 8.30 am to 9.45 am Plenary Session 3: Perspectives on Audit Education Venue: Taurus/Leo (Level 1)     Bill Kinney, University of Texas at Austin Ira Solomon, University of Illinois at Urbana Champaign   Chair: Robert Knechel, University of Florida   9.45 am to 11.15 am Concurrent Session 3a: Audit Quality Around the World Venue: Taurus/Leo (Level 1)     Big Four Audit Market Concentration and Client Earnings Quality Around the World Jere R. Francis, University of Missouri-Columbia Paul Michas, University of Missouri-Columbia Scott Seavey, University of Missouri-Columbia   Auditor Quality and Firm Debt Maturity: International Evidence Sadok El Ghoul, University of Alberta Omrane Guedhami, University of South Carolina Jeffrey A. Pittman, Memorial University of Newfoundland Sorin Rizeanu, University of South Carolina   Client Importance and Auditor Independence: A Partner-level Analysis Wuchun Chi, National Chengchi University Edward Douthett, George Mason University Ling Lei, George Mason University   Chair: Clive Lennox, Nanyang Technological University     Concurrent Session 3b: Auditors’ Response to Client Risk Venue: Libra/Gemini (Level 1)     The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls Jacqueline S. Hammersley, University of Georgia Linda A. Myers, University of Arkansas Jian Zhou, Nanyang Technological University and SUNY at Binghamton   An Analysis of Auditor Responses to Potentially Misleading Disclosures by Managers: The Case of Pro-forma Earnings Long Chen, George Mason University Gopal Krishnan, Lehigh University Mikhail Pevzner, George Mason University   The Effects of Decomposition of the Audit Risk Model on  Fraud Risk Assessment and Audit Planning Decisions Theodore J. Mock, University  of California, Riverside and University of Maastricht Rajendra P. Srivastava, The University of Kansas Arnold Wright, Northeastern University   Chair: Kin-Yew Low, Nanyang Technological University   11.15 am to 11.35 am   Break 11.35 am to 1.05 pm Concurrent Session 4a: Fair Value Reporting, Conservatism and Audit Pricing Venue: Taurus/Leo (Level 1)   Mandatory Auditor Rotation, Accounting Conservatism and the Mandatory Adoption of IFRS Gilad Livne, Cass Business School Angela Pettinicchio, Cass Business School Fair Value Measurements, Auditor Industry Expertise, and Audit Fees: Evidence from the Banking Industry Michael L. Ettredge, University of Kansas Yang Xu, Doctoral Student, University of Kansas Han Yi, University of Oklahoma Audit Quality and Properties of Analysts’ Information Environment Wen He, University of New South Wales Baljit Sidhu, Australian National University and University of New South Wales Stephen Taylor, University of Technology-Sydney   Chair: Ann Vanstraelen, Maastricht University   Concurrent Session 4b: Continuous Auditing Venue: Pieces/Aquarius (Level 1)     Analytical Procedures for Continuous Data Level Auditing: Continuity Equations Alexander Kogan, Rutgers University Michael G. Alles,  Rutgers University Miklos A. Vasarhelyi, Rutgers University Jia Wu, University of Massachusetts   Aiding the Audit: Using the IT Audit as a Springboard for Continuous Controls Monitoring Ryan Teeter, Rutgers University Gerard Brennan, Siemens Corporation   Process Mining of Event Logs in Auditing: Opportunities and Challenges Mieke Jans, Hasselt University Michael Alles, Rutgers University Miklos Vasarhelyi, Rutgers University   Chair: Seet Koh Tan, Nanyang Technological University   Concurrent Session 4c: ACCA/IAAER Proposal Presentations Venue: Ballroom 3 - Libra/Gemini (Level 1) International Consistency and Convergence in the Application of International Auditing Standards: Evidence from Going Concern Modifications Per Christen Trønnes, University of New South Wales Elizabeth Carson, University of New South Wales Roger Simnett, University of New South Wales   The Implications of XBRL for the Financial Statement Audit Roger Debreceny, University of Hawaii at Manoa Stephanie Farewell, University of Arkansas at Little Rock Hans Verkruijsse, Tilburg University   Audit Methodology with a Business-risk Perspective by non-Big 4 Audit Firms in the Netherlands and Germany Niels van Nieuw Amerongen, Nyenrode Business University Joost van Buuren, Nyenrode Business University Arnold M Wright, Northeastern University Christopher Koch, Mannheim University   The Nature of Professional Judgement in Auditing Ian Dennis, Oxford Brookes University   Chair: Premila G Shankar, Nanyang Technological University   1.05 pm to 1.30 pm Closing Venue: Ballroom 1 - Taurus/Leo (Level 1)