Programme

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For ISAR 2022 Conference Participants
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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.