ISAR 2022 > Programme

Programme

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.

Day 1 - Wednesday, 1 June 2022
Day 2 - Thursday, 2 June 2022

	ISAR 2022 Day 1 - Wednesday, 1 June 2022
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
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 Vrije Universiteit Amsterdam Anna Gold Vrije Universiteit Amsterdam Herman Van Brenk Nyenrode Business University Dominic Detzen Vrije Universiteit Amsterdam	Auditor Reputation Concerns, Human Capital Investment, and Audit Quality Daniel Aobdia Pennsylvania State University Xuejiao Liu University of International Business and Economics Ke Na Cheung Kong Graduate School of Business Hong Wu Fudan University
	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 Suffolk University Daniel Sunderland Northeastern University	Partner Narcissism in a Private Market Setting: Consequences for Audit Reporting Decisions and Audit Pricing Linde Kerckhofs Vrije Universiteit Brussel Marie-Laure Vandenhaute Vrije Universiteit Brussel Kris Hardies University of Antwerp
	Uninformed and Unaware – The Dunning-Kruger Effect’s Role in Auditors’ Insufficiently Supported Judgments Therese Grohnert Maastricht University Wim Gijselaers Maastricht University Roger Meuwissen Maastricht University	Audit Disruption: The Case of Outside Job Opportunities for External Auditors and Audit Quality Young Kim George Mason University Dechun Wang Texas A&M University Matt Ege Texas A&M University
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 University of Georgia Ashley Austin University of Richmond Margaret Christ University of Georgia Christy Nielson University of Mississippi	Audit Committee Expertise, Securities Class Action Lawsuits, and Risk-Taking Wei Shi Deakin University Gopal Krishnan Bentley University Duncan Liu Guangdong University of Finance and Economics	Going Beyond Twelve Months: Are Auditors’ Going Concern Assessments Accurate Beyond the Applied Time Horizon? Ibrahim Pelja Norwegian School of Economics Anna Gold Vrije Universiteit Amsterdam
	Should We Talk Now or later and Who Wants to Know? An Unintended Effect of Expanded Auditor Reporting. Aubrey Whitfield University of Massachusetts-Amherst Yoon Ju Kang University of Massachusetts-Amherst Ken Trotman University of New South Wales	Legal Intensity of Financial Reporting and Audit Quality Mengtian Li Brock University Jagan Krishnan Temple University Jayanthi Krishnan Temple University Yi Liang Temple University	Why it Matters: The Key Role of the Audit Committee in Expanded Audit Reporting Quality University of Wisconsin - Madison Linette Rousseau University of Wisconsin - Madison
	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 University of South Carolina Hun-Tong Tan Nanyang Technological University	Auditor Responses to Regulatory Risk: Evidence from SEC Investigations Wei Zhang University of Massachusetts-Amherst Nina Xu University of Connecticut	Cataloguing the Marketplace of Assurance Services Efrim Boritz University of Waterloo Tim Bauer University of Waterloo Alec Cram University of Waterloo Kirsta Fiolleau University of Waterloo Bradley Pomeroy University of Waterloo Adam Vitalis University of Waterloo Pei Wang University of Waterloo
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
00.45-02.15 hrs (Sydney) 22.45-00.15 hrs (Singapore) 16.45-18.15 hrs (Maastricht) 10.45-12.15 hrs (Boston)	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 DePaul University Dereck Barr-Pulliam University of Louisville Jennifer Joe University of Delaware	Does Tax Enforcement Inform Auditors’ Risk Assessment? Evidence from Key Audit Matters Sarah Stein Virginia Tech Jessica Berube Virginia Tech Jingjing Huang Virginia Tech Lijun Lei University of North Carolina	The Effects of Firms’ Use of Artificial Intelligence on Audit Efficiency, Audit Fees, and Audit Quality Andrea Rozario Rutgers Business School Chanyuan Abigail Zhang Rutgers Business School Jie Bao Rutgers Business School
	How do Relative Performance Evaluation and Auditors' Social Bonds Influence Auditors' Peer-to-Peer Knowledge Sharing? Emily Hornok Baylor University Kendall Bowlin University of Mississippi Margaret Christ University of Georgia Christy Nielson University of Mississippi	Key Audit Matter Disclosures, Uncertainty, and the Relative Success of M&A Transactions Karla Zehms University of Wisconsin - Madison Daniel Wangerin University of Wisconsin - Madison Jessica Nylen University of Wisconsin - Madison	Audit Firm Technology and Financial Statement Audits Christian Friedrich Technical University Darmstadt W. Robert Knechel University of Florida Marleen Willekens KU Leuven Victor Zuiddam KU Leuven
	The Influence of Client Incivility and Coping Strategies on Accounting Professionals’Work Quality: Survey Findings and Experimental Evidence Tim Bauer University of Waterloo Sean Hillison Virginia Polytechnic Institute and State University Ala Mokhtar University of Waterloo	Client-Specific Information in Key Audit Matters and Audit Risks Emeline Deneuve ESSEC Business School Andrei Filip ESSEC Business School Anne Jeny IESEG School of Management	The Implications of IT Environment on the Audit and Financial Reporting Quality Jake Sigler Xavier University Preeti Choudhary University of Arizona Vikram Ramadas PCAOB
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
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 Virginia Tech Helen Brown-Liburd The State University of New Jersey	Does Auditor Reputation Matter? Evidence from the Audit Inspection Scandal Amy Sheneman Ohio State University Francine McKenna American University Mikhail Pevzner University of Baltimore Tzachi Zach Ohio State University	Large and New Clients in Auditors’ Client Portfolios and Earnings Quality Jenni Jääskö University of Oulu Petri Sahlström University of Oulu
	How Does an Audit Partner’s Perceived Technical Expertise and Objectivity Impact the Audit Partner Selection Process? Experimental Evidence on Managers’ Recommendations Lori Bhaskar Indiana University Melissa Carlisle Case Western Reserve University Candice Hux Northern Illinois University Aleksandra Zimmerman Florida State University	Does the PCAOB’s Emphasis on Management Review Controls Improve Financial Reporting Decisions?: Evidence from Goodwill Impairments Chris Hogan Michigan State University Ken Bills Michigan State University Jennifer Madden Michigan State University	Corporate Monitoring and Misreporting: The Role of Rules-based and Principles-based Accounting Standards Yuping Zhao University of Houston Li Fang Iowa State University Jeffrey Pittman Memorial University of Newfoundland Yinqi Zhang American University
	Surviving Busy Season in a Remote Work Environment: Using the Job Demands Resources Model to Investigate Coping Mechanisms Devon Jefferson Virginia Commonwealth University Lindsay Andiola Virginia Commonwealth University Patrick Hurley Northeastern University	Intangible Asset Flight and the Effects of PCAOB Inspection Reports on Accounting Firm M&A Deals Clive Lennox University of Southern California	Timely Signals of Systematic Audit Quality from Market Participants: Evidence from Activist Short-Seller Campaigns Meiling Zhao University of Arizona

	ISAR 2022 Day 2 - Thursday, 2 June 2022
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
	Does Subsidiary Auditor Misalignment Explain Audit Fee Low-Balling? Angela Pettinicchio Università Cattolica del Sacro Cuore Alessandra Scimeca Bocconi University Peter Pope Bocconi University	Do Auditors Consider Climate Change-Related External Risks? Sven Hartlieb University of Bamberg Brigitte Eierle University of Bamberg
	Auditors’ Information Acquisition Along the Supply Chain and Audit Quality Ling Qin UNSW Lili Dai UNSW Gary Monroe UNSW	Climate Risk Disclosures and Auditor Expertise Ly Pham Aalto University David Hay University of Auckland Antti Miihkinen University of Turku Aalto University Emma-Riikka Myllymäki Aalto University Lasse Niemi Aalto University Jukka Sihvonen Aalto University
	Switching Costs and Market Power in the Auditing Industry: Evidence from a Structural Approach Christopher Koch Johannes Gutenberg University Qiang Guo University of Southern Denmark Aiyong Zhu Wuhan University	Integrated Reporting, Audit Quality and Audit Fees Shan Zhou University of Sydney Meiting Lu Macquarie University Ruizhe Wang University of Sydney Ava Wu University of Sydney
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
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
	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 Technical University of Darmstadt Reiner Quick Technical University of Darmstadt	The Contagion Effect of Audit Quality on Auditor Retention-related Disclosures Jingru Gao University of Melbourne Vic Naiker University of Melbourne Like Jiang University of Melbourne Rencheng Wang Singapore Management University
	Audit Evidence Quality: The Role of Accounting Managers and Their Sense of Power Christy Nielson University of Mississippi	Tier-Based Regulation and Hybrid Audit Inspections David Hay University of Auckland Antti Fredriksson University of Turku Jukka Karjalainen University of Turku Robert Knechel University of Florida Arpine Maghakyan Aalto University Lasse Niemi Aalto University Mikko Zerni University of Vaasa
	The Effects of Key Audit Matters and Stock Ownership on Audit Committee Members’ Decision-Making Christiane Pott TU Dortmund University Michelle Höfmann TU Dortmund University	Audit Partners’ Academic Credentials: A Signal of Audit Quality? Greg Trompeter University of Central Florida Janine Maniora Heinrich-Heine-Universität Düsseldorf Ludwig Hilmer Technical University of Munich
22.15-22.45 hrs (Sydney) 20.15-20.45 hrs (Singapore) 14.15-14.45 hrs (Maastricht) 08.15-08.45 hrs (Boston)	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
	(De)Motivating Employee Helping Behavior in Audit Teams Kristen Thompson University of South Carolina Sarah Judge Indiana University	Do Tax Experts Play a Monitoring Role in Audit Engagements? Aleksandra Zimmerman Florida State University Andrew Bauer University of Waterloo Miguel Minutti-Meza University of Miami Saad Siddiqui Villanova University
	Caring for the Community: The Effects of Client Civic Benefit on Auditors’ Stakeholder Prioritizations and Audit Judgments Macy Knutson University of South Carolina Chad Stefaniak University of South Carolina Timothy Brown University of South Carolina	Audit Effort in Global Systemic Banks Alain Schatt HEC Lausanne Gerald Lobo University of Houston Romain Oberson University Laval
	The Impact of Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions Kevin Hale Virginia Polytechnic Institute and State University Sudip Bhattacharjee Virginia Polytechnic Institute and State University	Do Reviews Improve Interim Financial Reporting Quality? Nicholas Cicone University of Florida
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.

ISAR

International Symposium on Audit Research

Programme