Programme

Final program is now available.

If you have any questions about ISAR 2025, please email us at isar@ntu.edu.sg.

Day 1 - Wednesday, June 25, 2025
Day 2 - Thursday, June 26, 2025
Day 3 - Friday, June 27, 2025

ISAR 2025 Day 1 - Wednesday June 25, 2025 Early Registration & Welcome Reception 6:00 pm–7:30 pm Paradox Singapore Merchant Court Crossroads Bar

	ISAR 2025 Day 2 - Thursday, June 26, 2025
8:00am–8:30am	Registration
8:30am–8:45am	Welcome and Opening Address (Ballroom A) Hun Tong Tan Nanyang Technological University Ken Trotman UNSW Sydney
8:45am–10:45am	Plenary Session (Ballroom A) Sustainability Assurance *Chair: Roger Simnett* Deakin University *Speakers: Kuldip Gill* ACRA Claire Grayston IAASB Moi Lre Kok PwC Singapore Kristian Kokvedgaard EFRAG
10:45am–11:15am	Coffee Break
11:15am–12:15pm	Concurrent Sessions
	Session 1A (Ballroom A) **Chair: Sarine Zou** Nanyang Technological University	Session 1B (Rosewood Room) **Chair: Roger Meuwissen** Maastricht University	Session 1C (Ballroom C) **Chair: Chris Agoglia** University of Massachusetts Amherst
	Navigating New Waters: Public Accounting Firms as ESG Raters Ziming Guo Tsinghua University Chan Li The University of Kansas Muzhi Wang Central University of Finance and Economics Shan Zhou* University of Sydney	Economic consequences of regulatory exposure: An Audit perspective Yan Chen University of Technology Sydney Yaowen Shan University of Technology Sydney Stephen Taylor* University of Technology Sydney	The Value of Assurance and Expanded Disclosure of Blockchain on Investor Confidence in ESG Reports Abdifatah Ahmed Haji Deakin University Jin Ma* The University of Adelaide Paul Coram The University of Adelaide
	Externalities from Forcing Hospitals to Audit: Evidence from the Single Audit Act Zhaosong Ruan University of Chicago Mohan Venkatachalam Duke University Xinyi Xie University of North Dakota Vincent (Qiru) Zhang* Santa Clara University	The Role of Enforcement in the Effectiveness of International PCAOB Oversight Matthew Baugh* Arizona State University Beverly Larson Arizona State University	External Monitors in Audit Engagements: insights from a Field Experiment with Audit Intermediaries Jan Bouwens University of Amsterdam Sanne van Duin University of Amsterdam Sanne Gaspersz* University of Amsterdam Jeroen van Raak University of Amsterdam
12:15pm–1:30pm	Lunch (Ellenborough Market Café)
1:30pm–3:00pm	Concurrent Sessions
	Session 2A (Ballroom A) *Chair:* Kelvin Law Nanyang Technological University	Session 2B (Rosewood Room) *Chair:* Kevin Koh Nanyang Technological University	Session 2C (Ballroom C) *Chair:* Ken Trotman UNSW Sydney
	How Does Auditor Workload Affect Employee Spending and Turnover? Evidence from Micro-Level Transaction Data Daniel Aobdia Pennsylvania State University Jungbae Kim* Singapore Management University Ben Lourie University of California, Irvine Chenqi Zhu University of California, Irvine	FRC Quality Inspections and Materiality Judgment Omar de Inés Antón CUNEF University Stavriana Hadjigavriel CUNEF University Arpine Maghakyan* University of Glasgow	Does the Phrasing of a Client Inquiry Matter? Effects on Client Deception and Relationship Quality Sarah Lyon* University of San Diego S. Jane (Kennedy) Jollineau Chapman University and University of Washington Mary Durkin Babson College
	Navigating Auditor Turnover: Early Promotion and Retention in the Audit Profession Inna Abramova London Business School Rebecca Hann University of Maryland Wenfeng Wang* Southern University of Science and Technology Jingyu Zhang University of Maryland	The Impact of Reforms on PCAOB Inspection Reports Kuan-Lin Lo* National Taiwan University Sheng-Feng Hsieh National Taiwan University Chan-Jane Lin National Taiwan University	How Should Auditors Communicate with Clients Remotely? The Interactive Impact of Influence Tactic and Communication Medium Fangfang Sun Harbin Institute of Technology Yan Sun Harbin Institute of Technology Elaine (Ying) Wang University of Massachusetts Amherst Yao Yu* University of Massachusetts Amherst
	Labor Market Consequences of Accounting Scandals at Audit Clients for Audit Professionals Jade Chen* Loyola Marymount University Vic Naiker The University of Melbourne Yakun Wang The Chinese University of Hong Kong- Shenzhen	Departing or Remaining? How the Labor Market Consequences of PCAOB Sanctioned Individuals Impact the Audit Quality of Colleagues Meng Li The University of Texas at Arlington Michael Mowchan Baylor University Hyun Jong Park Temple University Wei Zhang* University of Massachusetts Amherst	The Effect of Human and Algorithmic Sentiment Analysis on Investors' Responses to Corporate Disclosures Stephen Asare* University of Florida Ivy Munoko University of Florida
3:00pm–3:30pm	Coffee Break
3:30pm–5:00pm	Concurrent Sessions
	Session 3A (Ballroom A) **Chair: Sarowar Hossain** UNSW Sydney	Session 3B (Rosewood Room) *Chair:* Lili Dai UNSW Sydney	Session 3C (Ballroom C) **Chair: Wei Chen** UNSW Sydney
	Private Sector Versus Public Sector Auditors David Hay* University of Auckland Shihe Li The University of Adelaide Sabine Schuhrer The University of Adelaide Chia-Feng (Jeffrey) Yu Xi'an Jiaotong-Liverpool University	Audit Committee Governance and Correction of Material Misstatements Mengyang Davila University of Oklahoma Chenxi Lin* University of Oklahoma Wayne Thomas University of Oklahoma	The Effects of Autonomy on Auditors’ Underreporting of Time Luke Barnhart* University of Massachusetts Amherst Chris Agoglia University of Massachusetts Amherst Yoon Ju Kang University of Massachusetts Amherst
	Limitation of Liability Clauses and Audit Quality Erwin Hardeman* Maastricht University Robert Bertrand Maastricht University Roger Meuwissen Maastricht University	Do Rank-and-File Accountants Matter to Audit Committee Oversight of Financial Reporting Process? Xinghua Gao Washington State University Vancouver Emily Griffith University of Wisconsin – Madison Yonghong Jia* Iowa State University Sam (Sunghan) Lee Iowa State University	Harnessing humility: The Effects of Partner humility and Surface-Level Diversity on Auditors’ Fraud Brainstorming Outcomes Sudip Bhattacharjee Virginia Tech Tisha King University of Waterloo Kim Walker* Virginia Tech
	Networked Auditors and Directors: Audit Quality and Auditor Reputation Steven F. Cahan University of Auckland Nigar Sultana Curtin University Pallab K. Biswas University of Otago Harjinder Singh* Curtin University	The Ties that Thrive: Audit Committee Affiliated Donations and Financial Reporting Quality Alicia Li* Virginia Tech Jeffrey Pittman Memorial University of Newfoundland, St. John’s Jin Xu Virginia Tech Ruiyao Zhu University of North Dakota	Can Open Audit Committee Chairs Cure the Chilling Effects of Management’s Presence on Auditors’ Information Sharing During Audit Committee Meetings? Lukas J. Helikum Singapore University of Social Sciences Karim Jamal University of Alberta Hun Tong Tan Nanyang Technological University Li Xiao* MacEwan University
6:30pm–7:00pm	Reception (Outside Ballroom A)
7:00pm–9:30pm	Dinner (Ballroom A)

	ISAR 2025 Friday, June 27, 2025
8:30am–10:00am	Concurrent Sessions
	Session 4A (Ballroom A) **Chair: Yachang Zeng** Nanyang Technological University	Session 4B (Rosewood Room) *Chair:* Terence Ng Nanyang Technological University	Session 4C (Ballroom C) **Chair: Tu Xu** Renmin University of China
	Audit Firm-level Spatial Licensing Requirements on Audit Market Competition and Audit Quality Pecky Pan* Monash University Gladys Lee Monash University Yi-Hung Lin Monash University	Do Auditors Charge a Premium for Bankruptcy Risk? The Swiss Banking Sector as a Quasi Experiment Alain Schatt* HEC Lausanne Allister Kean KU Leuvene Marleen Willekens KU Leuvene	Noise in Audit Judgments Bart Dierynck Tilburg University Lobke Weijers* Tilburg University
	Licensing and Auditor Performance: Evidence from the CPA Exam Reform in China Zhenyang Shi BI Norwegian Business School Lin Wang* Central University of Finance and Economics Donghui Wu Chinese University of Hong Kong Zili Zhuang Chinese University of Hong Kong	Real effects of Joint Audits of Banks Sriniwas Mahapatro* Rochester Institute of Technology Peter Carey Deakin University Iliyas Yusoff Deakin University	Tell Me What to Do: The Advisor’s Role in Auditing Complex Estimates Ulfert Gronewold* University of Potsdam Philipp Wendel University of Potsdam
	The costs of trade secrecy protection: Evidence from audit fees Peng Gao Chongqing University of Technology Karel Hrazdil Simon Fraser University Jiyuan Li Chongqing University of Technology Jingjing Xia* Wenzhou-Kean University	Auditing the Mark-to-Model: Evidence from Revisions of Standards in Fixed-Income Mutual Funds Brian Bratten University of Kentucky Wenyin Li* University of North Carolina at Charlotte Quan Qi Middle Tennessee State University	Data Analytics Adoption in Auditing:  The Roles of Experience, Mindset, Training, and Risk Factor Awareness Zheng Leitter* Nanyang Technological University Christian Peters Nanyang Technological University
10:00am–10:30am	Coffee Break
10:30am–12:00pm	Concurrent Sessions
	Session 5A (Ballroom A) *Chair:* Jingdan Tan Nanyang Technological University	Session 5B (Rosewood Room) *Chair:* El’fred Boo Nanyang Technological University	Session 5C (Ballroom C) *Chair:* Elaine Wong University of Massachusetts Amherst
	Opinion Shopping and Auditor Demand: A Novel Framework Qiang Guo University of Southern Denmark Christopher Koch Johannes Gutenberg University Mainz Aiyong Zhu* Southwestern University of Finance and Economics	Interpretations and Compliance of Key Audit Matter Disclosures in Europe Lay Huay Yeap* Singapore Institute of Technology and Queensland University of Technology Natalie Elms Queensland University of Technology Pamela Kent Queensland University of Technology Troy Yao Griffith University	Auditors’ Planned Audit Responses to Clients’ Use of Artificial Intelligence Nikki MacKenzie Georgia Institute of Technology Jenny McCallen* University of Georgia Jane Thayer Georgia Institute of Technology
	Big N Auditors: Is Bigger Better or Do the Best get Bigger? Sturla Fjesme Oslo Metropolitan University Neal Galpin Monash University Muhan Hu University of Strathclyde Lyndon Moore* Monash University	Substituting Going Concern Opinions with Critical Audit Matters (CAMs): Can CAMs Improve Auditor-Client Relationships? Ashleigh Bakke Oklahoma State University Liz Cowle* Colorado State University Stephen Rowe University of Arkansas	Data Analytics, Related Auditing Standards, and Auditors’ Audit Adjustment Decisions Yi Zhao Beijing Wuzi University Yue Qian* Nanyang Technological University Hun Tong Tan Nanyang Technological University Jixun Zhang Nankai University
	The Spillover of Big Four Auditors to Non-Big Four Audited Clients: The Role of Interlocked Audit Committee Members Guoling Bu Zhejiang University Jun Chen Zhejiang University Wang Dong Zhejiang University Bin Ke* National University of Singapore	The Disclosure and Consequences of Enhanced Auditors’ Reporting on “Other Information” in the Annual Report Dale Fu* Deakin University Roger Simnett Deakin University	Understanding Audit Firm Culture through the Lens of the Competing Values Framework Olof Bik University of Groningen Murray Barrick Texas A&M University Jere Francis University of Missouri-Columbia Lena Pieper* University of Illinois - Urbana Champaign Ann Vanstraelen Maastricht University
12:00pm–1:15pm	Lunch (Ellenborough Market Café)
1:15pm–2:45pm	Concurrent Sessions
	Session 6A (Ballroom A) *Chair:* Yuyan Guan Nanyang Technological University	Session 6B (Rosewood Room) *Chair:* Premila Gowri Shankar Nanyang Technological University	Session 6C (Ballroom C) *Chair:* Bradley Bennett University of Massachusetts Amherst
	Re-doing the audit Isabel Cho University of Southern California Clive Lennox University of Southern California Xiangyu Li* University of Southern California	Audit Under Pressure: Pandemic-Induced Shifts in Team Dynamics and Resource Allocation Sarowar Hossain* UNSW Sydney Eun (Grace) Jo George Mason University Jung (Jenny) Lee George Mason University	Auditor’s Use of Artificial Intelligence and Managers’ Prior Audit Experience: Implications for Earnings Management Cassandra Estep Emory University Emily Griffith University of Wisconsin - Madison Nikki MacKenzie* Georgia Institute of Technology
	Credit Information Sharing and the Voluntary Use of Audit in Private firms Yangyang Chen City University of Hong Kong Wei Li* City University of Hong Kong Boluo Liu Shanghai University of Finance and Economics Dongling Xu Nankai University	Stressed Spelled Backwards is Desserts: The Effect of Audit Partners’ Financial Stress on Audit Quality Chen Chen Monash University Feng Chen* Monash University Ting-Chiao Huang Monash University	The Impact of AI-Generated Audit Evidence on Auditor-Client Negotiations Nithara Godewatta* Monash University Soon-Yeow Phang Monash University Ashna Prasad Monash University Xinning Xiao Monash University
	The Timing of Internal Control Weaknesses and Financial Reporting Quality Yuzhou Chen University of Nebraska at Omaha Millie Hutton* University of Mississippi Quinn Swanquist University of Alabama
2:45pm–3:15pm	Coffee Break
3:15pm–4:45pm	Plenary Session 2 (Ballroom A) Artificial Intelligence and Auditors– Opportunities and Challenges *Chair: Christian Peters* Nanyang Technological University *Speakers: Rahul Bala* Caseware Martin Chan EY Singapore Kelvin Law Nanyang Technological University
4:45pm–4:55pm	Closing and ISAR 2026 (Ballroom A) Hun Tong Tan Nanyang Technological University Roger Meuwissen Maastricht University

* Presenting Authors

Last modified on 25 Jun 2025.

ISAR

International Symposium on Audit Research

Programme