Programme

Final programme is now available.

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If you have any questions about ISAR 2019, please email us at isar@isenberg.umass.edu.

  • Thursday, 6 June 2019
  • Day 1 - Friday, 7 June 2019
  • Day 2 - Saturday, 8 June 2019
  ISAR 2019
Thursday, 6 June 2019
17.00 - 17.30 Registration
(Venue: Outside Parker's Bar)
17.30 - 19.30 Audit Analytics ISAR 2019
Welcome Reception


(Venue: Parker's Bar)
  ISAR 2019
Friday, 7 June 2019
7.30 - 8.30 Registration & Light Breakfast
(Venue: Mezzanine Level)
8.30 - 8.35 Opening and Words of Welcome
(Venue: Alcott)

Ken Trotman
(UNSW Sydney)
8.35 - 09.00 Reflection on 25th Anniversary of ISAR
(Venue: Alcott)

Ted Mock
(UC Riverside)
9.00 - 10.30 Plenary Session:
Audit Research in the ISAR Era: Reflecting & Looking Forward

(Venue: Alcott)

Chair: Chris Agoglia
(University of Massachusetts Amherst)

Speakers:
Clive Lennox (University of Southern California)
Ann Vanstraelen (Maastricht University)
Ken Trotman (UNSW Sydney)
Rick Hatfield (The University of Alabama)
10.30 - 11.00 Break
(Venue: Alcott Foyer)

11.00 - 12.30

Concurrent Sessions
Session 1a
(Room: King)

Chair: Ted Mock
(UC Riverside)

Session 1b
(Room: Stowe)

Chair: Ulrike Thuerheimer (Maastricht University)
Session 1c
(Room: Alcott B)

Chair: Noel Harding
(UNSW Sydney)
Which Audit Input Matters? The Benefits and Costs of Audit Engagement Composition

Daniel Aobdia
Northwestern University
Preeti Choudhary*

University of Arizona
Noah Newberger
Public Company Accounting Oversight Board

Management Going Concern Reporting: Determinants and Impact on Auditors

Jagan Krishnan
Temple University
Jayanthi Krishnan
Temple University
Enju (Ivy) Lee
Temple University
Steven Maex*
Temple University
Client Data Files and Auditor Skepticism: How do “Dirty” Files Influence Auditors' Skeptical Judgments and Actions?

Lindsay Andiola*
Virginia Commonwealth University
Alisa Brink
Virginia Commonwealth University
Edward Lynch
California State University Fullerton
Jodie Ferguson
Virginia Commonwealth University
Mandatory Internal Control Audits and Financial Reporting Quality

Clive Lennox*
University of Southern California
Xi Wu
Central University of Finance and Economics
Audit Process, Private Information, and Insider Trading

Salman Arif
Indiana University
John Kepler
University of Pennsylvania Joseph Schroeder*
Indiana University
Daniel Taylor
University of Pennsylvania
Do Rewards Encourage Professional Skepticism?

Joseph Brazel*
North Carolina State University
Justin Leiby
University of Illinois Professor Tammie J. Schaefer
University of Missouri–Kansas City
Tax Enforcement and Auditor Behavior

Travis Chow*
Singapore Management University
Jeffrey Pittman
Memorial University
Le Zhao
Tsinghua University
Muzhi Wang
Tsinghua University
The Relationship between Interim Restatements and Post-Audit Restatements

Nick Cicone*
University of Florida
W Robert Knechel
University of Florida
Hyun Park
University of Florida
The Effect of Audit Culture on Auditor Honesty and Skepticism

Ryan Sommerfeldt University of Illinois
Aaron Zimbelman*
University of South Carolina Mark Zimbelman
Brigham Young University
12.30 - 13.30 Lunch
(Venue: Press)
13.30 - 15.00 Concurrent Sessions
Session 2a
(Room: King)

Chair: Caren Schelleman (Maastricht University)
Session 2b
(Room: Stowe)

Chair: Jeff Cohen
(Boston College)
Session 2c
(Room: Alcott B)

Chair: Elaine Wang (University of Massachusetts Amherst)
Audit Partners' Risk Tolerance and the Impact on Audit Quality

Jeffrey Pittman
Memorial University
Virginia Tech
Sarah Stein*
Virginia Tech
Delia Valentine
Virginia Tech


The Effect of Audit Partner Equity Incentives on Audit Quality

Marie-Laure Vandenhaute*
Vrije Universiteit Brussel
Kris Hardies
University of Antwerp

Are Auditor Negotiations Impaired During Depleting Times? The Importance of Client Characteristics and Auditor Skepticism

Lori Shefchik Bhaskar* Indiana University
Tracie Majors
University of Southern California
Adam Vitalis
University of Waterloo
Is Familiarity A Strength or A Weakness? An Examination of the Relationship between Audit Partners' Co-Working Experience and Audit Outcomes

Ting-Chiao Huang
Monash University
Chen Chen
Monash University
Steven Kaplan*
Arizona State University
Yi-Hung Lin
Monash University
Explicit Determinants of Audit Partner Compensation

Yuxia Zou
Judge Business School, University of Cambridge
Jan Bouwens*
University of Amsterdam
Olof Bik
Nyenrode Business University
The Impact of Managers’ Risk Aversion and Loss Aversion on Audit Quality Demand

Patrick Hurley
Northeastern University Brian Mayhew
University of Wisconsin–Madison
Kara Obermire
Oregon State University
Amy Tegeler*
University of Wisconsin–Milwaukee
The Effects of Assembled Audit Partner Industry Expertise on Audit Quality

Rob Boterenbrood*
VU University Amsterdam Kees Camfferman
VU University Amsterdam Jacco Wielhouwer
VU University Amsterdam
Audit Partners' Experiences with Materiality and Detected Misstatements

Aasmund Eilifsen
Norwegian School of Economics
Natalia Kochetova*
Saint Mary’s University Norwegian School of Economics
William Messier Jr. Norwegian School of Economics

The Effect of Dark Triad, Social Projection, and Moral Identity on Auditor Judgments and Actions

Kristen Steury*
University of South Carolina Chad Stefaniak
University of South Carolina

15.00 - 16.00 Poster Session and Coffee Break
(Venue: Alcott A)

The Impact of the Market for Corporate Control on Audit Fees: Evidence from International M&A Laws

Ahrum Choi
Hong Kong Baptist University
Jeong-Bon Kim
City University of Hong Kong
Jay Junghun Lee
University of Massachusetts Boston
Jong Chool Park
University of South Florida


Using an Expert System to Debias the Dilution Effect in Auditor Judgment

Danielle Lombardi
Villanova University
Helen Brown-Liburd
Rutgers University

Enhancing Substantive Analytical Procedures with Third-Party Generated Information from Social Media

Andrea Rozario
Stevens Institute of Technology

Does Auditor Involvement Expedite SEC Comment Letter Resolution?


Ryan Ballestero
The University of Texas at Austin
Jaime Schmidt
The University of Texas at Austin

The Economics of Auditing in Charitable Organizations

Yitang (Jenny) Yang
University of New South Wales
Roger Simnett
University of New South Wales

Back to Basics: Finding Deeper Diagnostic Power in Quarterly Accounting Ratios for Efficient, Effective, and Confident Fraud Assessment and Discovery

Yunsen Wang
Southwestern University of Finance and Economics
Qi Liu
University of Rhode Island
Victoria Chiu
State University of New York, Oswego
Glen Gray
California State University at Northridge

Group Audits and Corporate Tax Aggressiveness


Yi Fu
University of New South Wales
Elizabeth Carson
University of New South Wales
Youngdeok Lim
University of New South Wales

A Profession at an Inflection Point: Implications of Organizational-Professional Conflict Among Valuation Service Providers


Dereck Barr-Pulliam
University of Wisconsin - Madison
Stephani Mason
DePaul University
Kerri Ann Sanderson
Bentley University

External Auditors’ Reliance on Management’s Experts: The Effects of a Pre-engagement Conversation and Past Audit-client Relationship


Prerana Agrawal
University of Western Australia
Isabel Wang
Australian National University
David Woodliff
University of Western Australia

16.00 - 17.30 Concurrent Sessions
Session 3a
(Room: King)

Chair: Matt Sherwood
(University of Massachusetts Amherst)


Session 3b
(Room: Stowe)

Chair: Jenny Yang
(UNSW Sydney)

Session 3c
(Room: Alcott B)

Chair: Hun-Tong Tan
(Nanyang Technological University)

Do Audit Firms' Internal Inspection Programs Have Teeth? Evidence from the U.S. Operations of the Largest Audit Firms

Daniel Aobdia* Northwestern University Reining Petacchi Georgetown University
Does Audit Partner Public Company Auditing Experience Affect the Audit Outcomes of Nonprofit Organizations?

Colleen Boland*
University of Wisconsin–Milwaukee
Stefanie Tate

University of Massachusetts
Lowell
Aleksandra Zimmerman Northern Illinois University
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions

Emily Blum*
University of Alabama Richard Hatfield
University of Alabama Richard Houston
University of Alabama
Multimarket Competition: Evidence from Audit Markets

Will Demeré
University of Missouri–Columbia
Jere Francis
Maastricht University University of
Missouri–Columbia
University of Technology Sydney
Nargess Golshan*
University of Missouri–Columbia
Andrea Pawliczek
University of Missouri–Columbia
Estimating the Demand and Value of Auditor Industry Specialists

Qiang Guo*
University of Southern Denmark
Christopher Koch
Johannes Gutenberg University
Aiyong Zhu
Wuhan University
How Does “Fit” Versus “Non-fit” Affect Audits of Estimates? The Compatibility Between Focus and Mindset

Bright (Yue) Hong*
Emory University

Auditors are Known by the Companies They Keep

Jonathan Cook
Public Company Accounting Oversight Board
Zachary Kowaleski University of Notre Dame Michael Minnis
University of Chicago Andrew Sutherland
MIT
Karla Zehms*
University of Wisconsin–Madison
Engagement Partner Expertise and Individual Audit Partner Fee premiums: A Partner Fixed Effects Archival Study

Jean Bédard*
Université Laval
Jérôme Deschênes
Université Laval
Mathijs Van Peteghem Maastricht University
Effects of Data Visualizations on Psychophysiological Responses, Auditor Judgment and Audit Quality

Anna Rose
University of Waikato
Jacob Rose
Oregon State University and Monash Univesity
Kristian Rotaru
Monash University
Kerri-Ann Sanderson*
Bentley University
Jay Thibodeau
Bentley University
18.00 - 19.00 Reception
(Venue: Wheatley Terrace)
19.00 - 23.00 25th Anniversary Celebration Dinner
(Venue: Rooftop Ballroom)
  ISAR 2019
Saturday, 8 June 2019
7.30 - 8.45 Registration & Light Breakfast
(Venue: Mezzanine Level)
8.45 - 10.15 Concurrent Sessions
Session 4a
(Room: King)

Chair: Robert Knechel (University of Florida)
Session 4b
(Room: Stowe)

Chair: Elizabeth Carson
(UNSW Sydney)

Session 4c
(Room: Alcott B)

Chair: Ken Trotman
(UNSW Sydney)
The Role of Assurance in Equity Crowdfunding

Evisa Bogdani*
University of Kentucky Monika Causholli
University of Kentucky
W Robert Knechel
University of Florida
Global Group Audits: The Perspective of U.S. Group Audit Leads

Denise Downey
Villanova University
Kimberly Westermann* California Polytechnic State University – San Luis Obispo
Interactive Auditor-Client Negotiations: Investigating the Roles of Blame and Conservatism

Richard Hatfield
The University of Alabama
Curtis Mullis*

Georgia State University
Ken Trotman

UNSW Sydney
Do Compelling Director Stock Ownership Requirements Affect Audit Committee Monitoring Of Financial Reporting?

Bree Josefy
Indiana University
Marcy Shepardson*
Indiana University
Rani Hoitash
Bentley University
Does Division of Responsibility in the Audit Report Act as a Disclaimer to Reduce Auditor Accountability for Audit Failures

Bethany Brumley*
University of Illinois at Urbana–Champaign
Keith Czerney
University of Missouri–Columbia
Jaime Schmidt
The University of Texas at Austin
Anne Thompson
University of Illinois at Urbana–Champaign
Learning from Others' Deficiencies: How Group Affiliation and Selection Basis Jointly Affect Auditors' Effective Use of Inspection Feedback

Kamber Hetrick* Northeastern University
Do Managers Respond to Auditors' Red Flags?

Ionela Andreicovici* Frankfurt School of Finance and Management
Anne Jeny
ESSEC Business School Daphne Lui
ESSEC Business School
Group Audits and Earnings Informativeness

Johannes Impink
University of Florida
Alex Lyubimov*
Concordia University
Ashna Prasad
Monash University
Revealing Oz: Audit Firm Partners' Experiences with National Office Consultations

Sanaz Aghazadeh Louisiana State University
Mary Kate Dodgson*

Northeastern University
Yoon Ju Kang
University of Massachusetts
Amherst
Marietta Peytcheva
Lehigh University

10.15 -10.45 Break
(Venue: Alcott Foyer)
10.45 - 12.15 Concurrent Sessions
Session 5a
(Room: King)

Chair: Ann Vanstraelen (Maastricht University)
Session 5b
(Room: Stowe)

Chair: Elizabeth Carson
(UNSW Sydney)


Session 5c
(Room: Alcott B)

Chair: Arnie Wright (Northeastern University)
The Credibility of Audit Quality Signaling Among Small Audit Firms in the Not-for-Profit Audit Market

Anne Thompson*
University of Illinois at Urbana–Champaign
Devin Williams
University of Illinois at Urbana–Champaign
Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability?

Matthew Ege
Texas A&M University
Young Hoon Kim*
Texas A&M University
Dechun Wang
Texas A&M University

Managing Information Ambiguity - Supporting Audit Teams in Forming Well-Supported Judgments through a Reflexivity Intervention

Therese Grohnert*
Vrije Universiteit Amsterdam
Roger H G Meuwissen Maastricht University
Wim H Gijselaers
Maastricht University

The Effect of Low Office-Level Audit Quality on Audit Fees and Their Effect on Future Audit Quality

Yuzhou Chen*
University of Nebraska–Lincoln
Thomas Omer
University of Nebraska–Lincoln
The Influence of Foreign Auditors and Lead Engagement Partners on Quality of Audits of U.S. Multinational Companies

Denise Downey
Villanova University
Jean C Bedard*
Bentley University
The Effects of PCAOB Inspection Findings and Selection Method on Investor Judgments

Jeffrey Cohen
Boston College
Ganesh Krishnamoorthy* Northeastern University Marietta Peytcheva
Lehigh University
Arnie Wright
Northeastern University
The Effect of the Interplay between Liability and Regulatory Incentives on Audit Outcomes

Ulrike Thuerheimer* Maastricht University
Associations and Networks of International Accounting Firms

Xi Ai*
University of Tennessee, Knoxville
Lauren Cunningham
University of Tennessee, Knoxville
Xiao Li
Central University of Finance and Economics
Linda Myers
University of Tennessee, Knoxville
Joint Effects of Critical Audit Matter Disclosure Strategy and Audit Committee Proactiveness on Managers’ Financial Reporting Decisions

El’fred Boo
Nanyang Technological University
Kia Hong Goh
Nanyang Technological University
Terence Ng
Nanyang Technological University
Premila Gowri Shankar* Nanyang Technological University
12.15 - 13.15 Lunch
(Venue: Press)
13.15 - 14.15 Concurrent Sessions
Session 6a
(Room: King)

Chair: Ganesh Krishnamoorthy (Northeastern University)
Session 6b
(Room: Stowe)

Chair: Jean Bédard (Université Laval)

Session 6c
(Room: Alcott B)

Chair: Terence Ng
(Nanyang Technological University)

The Existence and Effect of Competition in the Audit Market: Evidence from the Bidding Process

Nicholas Hallman*
University of Texas at Austin Antonis Kartapanis
University of Texas at Austin Jaime Schmidt
University of Texas at Austin
Audit Office Focus on Non-Audit Services and Audit Quality: Evidence of a Nonlinear Association

Erik Beardsley
University of Notre Dame
Andrew Imdieke*

University of Notre Dame
Thomas Omer

University of Nebraska–Lincoln

Complex Estimates and Auditor Reliance on Artificial Intelligence

Ben Commerford*
University of Kentucky
Sean Dennis
University of Kentucky Jennifer Joe
University of Delaware Jennifer Wang
University of Kentucky

Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market

Elizabeth Cowle*
University of Arkansas
Tyler Kleppe
University of Arkansas
James Moon

Georgia Institute of Technology
Jonathan Shipman
University of Arkansas
Do Investors Care Who Did the Audit? Early Evidence of the Informativeness of Form AP

Marcus Doxey
University of Alabama
James Lawson*
University of Alabama Thomas Lopez
University of Alabama
Quinn Swanquist
University of Alabama
How Alumni Affiliation and Fatigue Affect the Likelihood of Auditor Inquiry

Christine Earley*
Providence College
Stephen Kuselias Providence College
Nikki Mackenzie
Georgia Institute of Technology
14.15 - 14.45 Break
(Venue: Alcott Foyer)
14.45 - 16.00 Practice Plenary
Plenary Session: The Future of Auditing: Opportunities and Challenges Facing Auditors and Regulators

(Venue: Alcott)

Chair: Bradley Bennett
(University of Massachusetts Amherst)

Speakers:
John DeMelis (EY)
Dan Sunderland (Deloitte)
Barbara Vanich (PCAOB)
Ian Wildenborg (KPMG)
16.00 - 16.15 Wrap up and ISAR 2019
(Venue: Alcott)

Hun-Tong Tan
(Nanyang Technological University)

* Presenting Authors

Last modified on 29 May 2019.