Final programme is now available.
For ISAR 2022 Conference Participants
Access to Conference Papers here
If you have any questions about ISAR 2022, please email us at isar@ntu.edu.sg.
ISAR 2022 Day 1 - Wednesday, 1 June 2022 |
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21.00-21.15 hrs (Sydney) 19.00-19.15 hrs (Singapore) 13.00-13.15 hrs (Maastricht) 07.00-07.15 hrs (Boston) |
Opening and Words of Welcome |
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21.15-22.45 hrs (Sydney) 19.15-20.45 hrs (Singapore) 13.15-14.45 hrs (Maastricht) 07.15-08.45 hrs (Boston) |
Concurrent Sessions | ||
Session 1.1 Behavioral |
Session 1.2 Archival | ||
Legitimizing the Root Cause Analysis Practice in Public Accounting – An Ethnographic Study
Wendy Groot |
Auditor Reputation Concerns, Human Capital Investment, and Audit Quality
Daniel Aobdia |
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Root Cause Analysis Research Framework Mapping Auditing Judgment and Decision Making Research to Root Cause Analysis of Auditing Deficiencies in Practice – A Way Forward
Christine Nolder |
Partner Narcissism in a Private Market Setting: Consequences for Audit Reporting Decisions and Audit Pricing Linde Kerckhofs | ||
Uninformed and Unaware – The Dunning-Kruger Effect’s Role in Auditors’ Insufficiently Supported Judgments
Therese Grohnert |
Audit Disruption: The Case of Outside Job Opportunities for External Auditors and Audit Quality Young Kim |
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22.45-23.00 hrs (Sydney) 20.45-21.00 hrs (Singapore) 14.45-15.00 hrs (Maastricht) 08.45-09.00 hrs (Boston) |
Break | ||
23.00-00.30 hrs (Sydney) 21.00-22.30 hrs (Singapore) 15.00-16.30 hrs (Maastricht) 09.00-10.30 hrs (Boston) |
Concurrent Sessions | ||
Session 2.1 Behavioral | Session 2.2 Archival | Session 2.3 Archival | |
Empowering Auditors to Pursue Fraud during Evidence Evaluation
Tina Carpenter |
Audit Committee Expertise, Securities Class Action Lawsuits, and Risk-Taking Wei Shi |
Going Beyond Twelve Months: Are Auditors’ Going Concern Assessments Accurate Beyond the Applied Time Horizon?
Ibrahim Pelja |
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Should We Talk Now or later and Who Wants to Know? An Unintended Effect of Expanded Auditor
Reporting.
Aubrey Whitfield |
Legal Intensity of Financial Reporting and Audit Quality Mengtian Li |
Why it Matters: The Key Role of the Audit Committee in Expanded Audit Reporting Quality University of Wisconsin - Madison
Linette Rousseau |
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Can Auditors Use Critical Audit Matters to Signal Management Aggressiveness? The Joint Effect of Repeated Critical Audit Matters, Auditor Range Disclosures, and Management Redirections on Investors’ Judgments
Feng Yeo |
Auditor Responses to Regulatory Risk: Evidence from SEC Investigations
Wei Zhang |
Cataloguing the Marketplace of Assurance Services
Efrim Boritz |
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00.30-00.45 hrs (Sydney) 22.30-22.45 hrs (Singapore) 16.30-16.45 hrs (Maastricht) 10.30-10.45 hrs (Boston) |
Break |
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00.45-02.15 hrs (Sydney) |
Concurrent Sessions | ||
Session 3.1 Behavioral |
Session 3.2 Archival |
Session 3.3 Archival | |
How Does Accountability and Role Drive Valuation Specialists’ Determination of Fair Value?
Stephani Mason |
Does Tax Enforcement Inform Auditors’ Risk Assessment? Evidence from Key Audit Matters
Sarah Stein |
The Effects of Firms’ Use of Artificial Intelligence on Audit Efficiency, Audit Fees, and Audit Quality
Andrea Rozario |
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How do Relative Performance Evaluation and Auditors' Social Bonds Influence Auditors' Peer-to-Peer Knowledge Sharing?
Emily Hornok |
Key Audit Matter Disclosures, Uncertainty, and the Relative Success of M&A Transactions
Karla Zehms |
Audit Firm Technology and Financial Statement Audits
Christian Friedrich |
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The Influence of Client Incivility and Coping Strategies on Accounting Professionals’Work Quality: Survey Findings and Experimental Evidence
Tim Bauer |
Client-Specific Information in Key Audit Matters and Audit Risks
Emeline Deneuve |
The Implications of IT Environment on the Audit and Financial Reporting Quality
Jake Sigler |
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02.15-02.30 hrs (Sydney) 00.15-00.30 hrs (Singapore) 18.15-18.30 hrs (Maastricht) 12.15-12.30 hrs (Boston) |
Break |
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02.30-04.00 hrs (Sydney) 00.30-02.00 hrs (Singapore) 18.30-20.00 hrs (Maastricht) 12.30-14.00 hrs (Boston) |
Concurrent Sessions | ||
Session 4.1 Behavioral |
Session 4.2 Archival |
Session 4.3 Archival | |
Embracing a Paradoxical Environment to Promote Technological Advancements in the Auditing Profession: Perspectives from Paradox Theory
Kimberly Walker |
Does Auditor Reputation Matter? Evidence from the Audit Inspection Scandal
Amy Sheneman |
Large and New Clients in Auditors’ Client Portfolios and Earnings Quality
Jenni Jääskö
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How Does an Audit Partner’s Perceived Technical Expertise and Objectivity Impact the Audit Partner Selection Process? Experimental Evidence on Managers’ Recommendations Lori Bhaskar |
Does the PCAOB’s Emphasis on Management Review Controls Improve Financial Reporting Decisions?: Evidence from Goodwill Impairments
Chris Hogan |
Corporate Monitoring and Misreporting: The Role of Rules-based and Principles-based Accounting Standards Yuping Zhao |
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Surviving Busy Season in a Remote Work Environment: Using the Job Demands Resources Model to Investigate Coping Mechanisms
Devon Jefferson |
Intangible Asset Flight and the Effects of PCAOB Inspection Reports on Accounting Firm M&A Deals
Clive Lennox |
Timely Signals of Systematic Audit Quality from Market Participants: Evidence from Activist Short-Seller Campaigns Meiling Zhao |
ISAR 2022 Day 2 - Thursday, 2 June 2022 |
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19.00-20.30 hrs (Sydney) 17.00-18.30 hrs (Singapore) 11.00-12.30 hrs (Maastricht) 05.00-06.30 hrs (Boston) |
Concurrent Sessions | ||
Session 5.1 Archival |
Session 5.2 Archival |
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Does Subsidiary Auditor Misalignment Explain Audit Fee Low-Balling?
Angela Pettinicchio |
Do Auditors Consider Climate Change-Related External Risks?
Sven Hartlieb |
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Auditors’ Information Acquisition Along the Supply Chain and Audit Quality
Ling Qin |
Climate Risk Disclosures and Auditor Expertise
Ly Pham |
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Switching Costs and Market Power in the Auditing Industry: Evidence from a Structural Approach
Christopher Koch |
Integrated Reporting, Audit Quality and Audit Fees
Shan Zhou |
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20.30-20.45 hrs (Sydney) 18.30-18.45 hrs (Singapore) 12.30-12.45 hrs (Maastricht) 06.30-06.45 hrs (Boston) |
Break |
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20.45-22.15 hrs (Sydney) 18.45-20.15 hrs (Singapore) 12.45-14.15 hrs (Maastricht) 06.45-08.15 hrs (Boston) |
Concurrent Sessions | ||
Session 6.1 Behavioral |
Session 6.2 Archival |
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The Effect of Pure Audit Firms, Non-Provision of Non-Audit Services to Audit Clients, and a Statutory Fee Schedule on Audit Quality Perceptions
Nicolas Pappert |
The Contagion Effect of Audit Quality on Auditor Retention-related Disclosures
Jingru Gao |
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Audit Evidence Quality: The Role of Accounting Managers and Their Sense of Power
Christy Nielson |
Tier-Based Regulation and Hybrid Audit Inspections David Hay |
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The Effects of Key Audit Matters and Stock Ownership on Audit Committee Members’ Decision-Making
Christiane Pott |
Audit Partners’ Academic Credentials: A Signal of Audit Quality?
Greg Trompeter |
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22.15-22.45 hrs (Sydney) |
Break | ||
22.45-00.15 hrs (Sydney) 20.45-22.15 hrs (Singapore) 14.45-16.15 hrs (Maastricht) 08.45-10.15 hrs (Boston) |
Concurrent Sessions | ||
Session 7.1 Behavioral |
Session 7.2 Archival |
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(De)Motivating Employee Helping Behavior in Audit Teams
Kristen Thompson |
Do Tax Experts Play a Monitoring Role in Audit Engagements?
Aleksandra Zimmerman | ||
Caring for the Community: The Effects of Client Civic Benefit on Auditors’ Stakeholder Prioritizations and Audit Judgments
Macy Knutson |
Audit Effort in Global Systemic Banks
Alain Schatt |
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The Impact of Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions
Kevin Hale |
Do Reviews Improve Interim Financial Reporting Quality?
Nicholas Cicone |
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00.15-00.30 hrs (Sydney) 22.15-22.30 hrs (Singapore) 16.15-16.30 hrs (Maastricht) 10.15-10.30 hrs (Boston) |
Wrap up and ISAR 2023 |
* Presenting Authors
Last modified on 20 May 2022.