Programme

Preliminary program is now available.

Download Preliminary Programme


If you have any questions about ISAR 2024, please email us at isar@umass.edu.

  • Day 1 - Friday, June 28, 2024
  • Day 2 - Saturday, June 29, 2024
  • Day 3 - Sunday, June 30, 2024
ISAR 2024
Day 1 -
Friday June 28, 2024
Welcome Reception & Registration
05:30 pm–07:30 pm
Hilton Boston Park Plaza

  ISAR 2024
Day 2 - Saturday, June 29, 2024

07:00am–08:00am

Continental Breakfast

08:00am–09:45am

Conference Welcome & Opening Plenary

Generative AI in Practice
Erika Ordway
Deloitte
Lauren Reusche

 PwC
Brian Wolohan

Grant Thornton

Chair: Matthew Sherwood
University of Massachusetts Amherst


09:45am–10:30am

Break

10:30am–12:00pm

Concurrent Sessions

Session 1A

Session 1B

Session 1C

Mandatory Key Audit Matter Disclosure and Investor Information Acquisition
Deqiu Chen
University of International Business and Economics
Nian Liu
University of International Business and Economics
Xuejiao Liu
University of International Business and Economics
Xiumin Martin*
Washington University
Xin Wang
The University of Hong Kong


Detecting Informative Value in Key Audit Matters: The Importance of Dissimilar KAM Risk Descriptions
Emeline Deneuve*
HEC Montréal
Andrei Filip
IESEG School of Management
Anne Jeny
IESEG School of Management

Auditor Reliance on Opaque Audit Methods: The Effects of Auditor Ownership and Task Experience
Kathryn Holmstrom*
Iowa State University

Consequences of US Audit Standards and Practice for Foreign Jurisdictions: Evidence from the Staggered Adoption of Expanded Audit Reporting
Eric Lohwasser*
University of Illinois at Urbana-Champaign
Eric Rapley
Colorado State University
Linette Rousseau
University of Houston


Corporate Tax Consequences of the EU Audit Reform
Alessandro Gabrielli*
University of Pisa
Giulio Greco
University of Pisa
Diletta Vito*
University of Pisa

Technology and Group Audits: An Examination of How More Centralized Group Audits Affect Component Auditor Motivation
Blake Bowler
University of Florida
Robert Knechel
University of Florida
Michael Ricci*
University of Florida

An Examination of Critical Audit Matter Disclosure Quality
Keith Czerny*
University of Missouri-Columbia
Duan Jang
California State University-Sacramento


Isn’t It Ironic? The Unintended Consequences of Audit Firm Efforts to Increase Auditor Awareness of Blockchain Risks
Ashley Austin*
University of Richmond
Tyler Williams
Bentley University

12:00pm–01:00pm
Lunch
01:00pm–02:30pm Concurrent Sessions

Session 2A

Session 2B

Session 2C

Consequences for Culpable Auditors
Jagan Krishnan
Temple University
Ming Li
Temple University
Mihir Mehta
University of Michigan
Hyun Jong Park*
Temple University


Does Assurance Improve the Quality and Value Relevance of non-GAAP Earnings?
Nicholas Hallman
University of Texas at Austin
Jaime Schmidt
University of Texas at Austin
Anne Thomson*
University of Illinois at Urbana Champaign

Turnover Experiences in Public Accounting and Alumni’s Decisions to “Give Back”
Lindsay Andiola*
Virginia Commonwealth University
Derek Dalton
Clemson University
Nancy Harp
Clemson University

It’s Also Relative: Auditor-Client Liability Allocation and Private Debt Access
Hyun Jong Park
Temple University
Barbara Su
Temple University
Wei Wang*
Temple University

Do XBRL Audits Improve Reporting Quality? Evidence from European Audit Mandates
Linette Rousseau*
University of Houston
Yuping Zhao
University of Houston

Do Non-Professional Investors Weight Auditor Disclosures in their Valuation Judgments? A Replication of Dennis, Griffin, and Zehms (2019)
Bradley Pomeroy
University of Waterloo
Adam Vitalis*
University of Waterloo
Donald Young
Indiana University


Do Auditors Respond to Their Clients’ Operating Lawsuits? Evidence From Audit Fees and Audit Reports
Feng Guo
Iowa State University
Steven Kaplan
Arizona State University
Lili Sun
University of North Texas
Qian Wang*
Iowa State University


Management’s Confidence Expressed During Earnings Conference Calls: An Analysis of Quantitative and Qualitative Disclosures in the Presence of an Incomplete Audit
Kristian Allee
University of Arkansas
Chuong Do
University of Nevada, Reno
Michelle Draeger*
Colorado State University
Mikhail Sterin
Texas State University

Understanding Auditor Burnout and Job Outcomes: A Person-Environment Fit Perspective Regarding Task Assignment
Bright (Yue) Hong*
DePaul University

Amy Kristof-Brown
University of Iowa

Jing Wang
University of Iowa

02:30pm–03:30pm

Poster Session and Coffee Break

The Influence of Data Analytics on Auditor Performance: A Literature Based Content Analysis
Theodore Andrews*
Jr.Virginia State University
Aurelia Nicholas-Donald
Virginia State University
Arthur Wharton
Virginia State University

Employee or Independent Contractor? Accountant Classification and Audit Outcomes
Vishal Baloria*
University of Connecticut
Jingyu Xu
University of Connecticut

An Analysis of Stakeholder Views on the Proposed International Standard on Auditing 500
Elina Haapamäki*
University of Vaasa Finland

Do PCAOB Inspections Induce Real Earnings Management?
Eddie Hsiao*
University of Memphis

Reduced Audit Quality Related to Signing Auditor Turnover
Pamela Kent*
Queensland University of Technology
Wen Jang
Xi’an Jiaotong University
Jinghui Sun
Xi’an University of Posts & Telecommunications

Market Reaction to the Declining Audit Disclosures
Kristyn Calabrese
University of San Diego
Mary Durkin*
Babson College
Kate Suslava
Bucknell University

The Effect of Reporting Unit Goodwill Aggregation on Impairment Assessments: Evidence from Critical Audit Matters
Colin Tipton*
Temple University

Matchmaking in the Supply Chain: The Role of Shared Auditors
Sean Shun Cao
University of Maryland
Jie (Jack) He
University of Georgia
Yongtae Kim
Santa Clara University
Biyu Wu*

University of Nebraska-Lincoln

The Effect of Board Ethnic Diversity on Internal Control Weaknesses and Financial Misstatements: The Importance of Supportive Environment
Zachery (Ziqi) Ma
University of Cincinnati
Katharine Kexin Yu*
University of Cincinnati
Nan Zhou
University of Cincinnati

03:30pm–05:00pm

Concurrent Sessions

Session 3A

Session 3B

Session 3C

Do Assigned Audit Partners Perform Higher Quality Audits Than Self-Selected Auditors?
Olof Bik
University of Groningen
Tjibbe Bosman*
University of Amsterdam
Jan Bouwens
University of Amsterdam


The Effect of Audit Partner National Office Experience on Audit and Career Outcomes
Lauren Matkaluk
Bowling Green State University
Nathan Newton
Florida State University
Mikhail Pevzner
University of Baltimore
Ally Zimmerman*
Florida State University


How Risk Awareness Impacts Auditors' Inquiry Strategies: An Investigation and Intervention
Jessica Buchanan
Providence College
Erin Hamilton
University of Nevada, Las Vegas
Aaron Saiewitz*
University of Nevada, Las Vegas
Scott Vandervelde
University of North Carolina-Charlotte


Manager Staffing Leverage at the Audit Office and Audit Quality
Joshua Khavis
University at Buffalo
Mengtian Li
Brock University
Brandon Szerwo*
University at Buffalo


Multi-Office Audit Partners and Audit Implications
Meng Li*
Temple University


Psychological Distance and Auditor Assessment of the Severity of an Internal Control Deficiency
Scott C. Jackson*
University of Nevada, Las Vegas
John Keyser
Case Western Reserve University
Douglas Prawitt
Brigham Young University


It Takes Two to Tango: The Consequences of Client Contribution to the Audit
Bart Dierynck
Tilburg University
Anna Gold
Vrije Universiteit Amsterdam
Ivan Hagenbeek
Vrije Universiteit Amsterdam
Christian Peters*
Nanyang Technological University


Does “Making a Difference” Make a Difference? How Work Significance Affects Audit Quality
Truman Rowley*
University of Nevada, Las Vegas


6:00pm

Reception

7:00pm

Conference Dinner

  ISAR 2024
Day 3 - Sunday June 30, 2024
07:30am–08:45am

Continental Breakfast

08:45am–10:15am Concurrent Sessions

Session 4A

Session 4B

Session 4C

Auditor Dyad Formation in CSR Assurance Services: Evidence from CSR Assurance Fees and CSR Restatements
Janine Maniora
Heinrich Heine University Düsseldorf
Kajatheepan Navanthan*
Heinrich Heine University Düsseldorf


Internal Controls and Non-GAAP Reporting
Anne Albrecht
Texas Christian University
Roy Schmardebeck
University of Tennessee
Marcy Shepardson*
Indiana University


When Does Context-Specific Information from Generative AI Chatbots Improve the Quality of Auditors’ Voice Decisions?
Lori Bhaskar
Indiana University
Andrew Jones*
Indiana University
Kathryn Kadous
Emory University


The #MeToo Movement and B2B Interactions: Evidence from Auditor-Client Relationships
Ryan Ballestero*
Kent State University
Jesse Chan
Boston University


Internal Control Quality and Audit Staffing
Christian Hofmann
LMU Munich
Sebastian Kuhn
LMU Munich
Jeroen van Raak*
University of Amsterdam
Nina Schwaiger
LMU Munich


Stay in Your Own Lane: Navigating the Challenges of Upward Knowledge Sharing in Hierarchical Audit Teams
Tina Carpenter
University of Georgia
Margaret Christ*
University of Georgia
Miranda Hugie
University of Georgia


Examining Companies Annual Report Climate-Related Reporting and Assurance Disclosures, and Evaluating their Preparedness for Meeting Forthcoming International Requirements
Roger Simnett*
Deakin University
Yun (Hazel) Tan
University of Sydney
Jean You
UNSW Sydney
Shan Zhou
University of Sydney


Using Explainable Artificial Intelligence to Detect Financial Misreporting
Nerissa Brown
University of Illinois at Urbana-Champaign
Andrea Rozario*
University of Illinois at Urbana-Champaign
Chanyuan (Abigail) Zhang
University of Texas at San Antonio


Audit Team Virtuality and Engagement Team Performance: The Role of Team Learning and Empowering Leadership
Wim Gijselaers
Maastricht University
Therese Grohnert
Maastricht University
Ann Vanstraelen
Maastricht University
Iver Wiertz*
Maastricht University


10:15am–10:45am

Break

10:45am–12:15pm

Concurrent Sessions

Session 5A

Session 5B

Session 5C

Do Accounting Firms Benefit from Human Capital Investments? Evidence from Centralized Training Facilities
Justin Blann*
Georgia Institute of Technology
Tyler Kleppe
University of Kentucky
James R. Moon, Jr.
Georgia Institute of Technology


Organizational Distraction and Core Service Quality: Evidence from EY’s Project Everest
Nathan Goldman*
North Carolina State University
Andy Imdieke
University of Notre Dame
Allison Keoster
Georgetown University


Auditor Professional Misconduct: The Effects of Guilty Pleas, Social Ties, and Apologies on Professional Discipline Committee Sanction Judgements
Regan Schmidt*
University of Saskatchewan
Michael Wynes
University of Saskatchewan


Labor Supply Drought: The Case of Accountant Talent Shortage and Audit Outcomes
Jaehan Ahn
Northeastern University
Rani Hoitash
Bentley University
Udi Hoitash
Northeastern University
Eric Krause*
Bentley University


Auditors’ National Office Consultations
Matthew G. Sherwood*
University of Massachusetts Amherst
Miguel Minutti-Meza
University of Miami
Aleksandra Zimmerman
Florida State University


Would a Balanced PCAOB Inspection Approach Increase Auditors’ Use of Innovative Audit Procedures?
Yoon Ju Kang
University of Massachusetts Amherst
David Piercey*
University of Massachusetts Amherst


Audit Partners in Leadership Roles: Implications for Audit Quality
Will Anding*
Florida State University
Mike Mowchan
Baylor University
Timothy Seidel
Brigham Young University
Aleksandra Zimmerman
Florida State University


How Do Audit Quality Events Enable and Obstruct Quality Improvements? Insights from Audit Firm Leaders
Mary Kate Dodgson*
Lehigh University
Jennifer McCallen
University of Georgia
Dan Sunderland
Northeastern University
Andrew Trotman
Kennesaw State University


12:15pm–01:15pm

Lunch
01:15pm–02:15pm 

Concurrent Sessions

Session 6A

Session 6B

Session 6C

Does Auditing Matter for Early-Stage Financing?
Katja Kissleva
Frankfurt School of Finance & Management
Aksel Mjos
Norwegian School of Economics
Maximilian Mueller
University of Cologne
Ulrike Thuerheimer*
University of Amsterdam


Do Partners Compromise Audit Quality Due to Consulting Revenue Incentives? New Insights from Hierarchical Linear Modeling
Pamela Kent
Queensland University of Technology
Richard Kent*
University of Michigan Dearborn
Grant Richardson
Macquarie University
Divesh Sharma
Kennesaw State University


Psychological Safety, AI-Enabled Anonymous Communication, and Speaking Up in Audit Teams
Emily Griffith
University of Wisconsin-Madison
Dongsheng Li*
University of Wisconsin-Madison
Dan Zhou
University of Illinois at Urbana-Champaign


Generalized Trust and Non-Audit Services
Meng Guo
Aalto University
Sven Hartlieb*
University of Innsbruck
Lasse Niemi
Aalto University


Do Audit Partner and Audit Committee Member Ideologies Influence Financial Reporting Oversight Effectiveness?
Robert Felix
Catholic University of America
Sattar Mansi
Virginia Polytechnic Institute and State University
Mikhail Pevzner*
University of Baltimore


Do Supervisors Really Penalize Skeptical Behavior? Reexamining the Outcome Effect in Auditing
Scott A. Emett
Arizona State University
Steven E. Kaplan*
Arizona State University
Jeffery Pickerd
University of Mississippi


02:15pm–03:00pm

Break

03:00pm–04:15pm

Closing Plenary: Research in the Era of Generative AI

Nicholas Hallman
University of Texas at Austin
Jacqueline Hammersley

 University of Georgia
Partha S. Mohanram

University of Toronto
Hun Tong Tan
Nanyang Technological University

Chair: David Piercey
University of Massachusetts Amherst


04:15pm–04:30pm

Conference Closing

* Presenting Authors

Last modified on 13 Jun 2024.