Plenary Sessions' presentation slides available for download:
Opening Plenary Session: 20 Years of ISAR: The Past and the Future of Audit Research
Presentation by Marleen Willekens (KU Leuven)
Prsentation by Arnie Wright (Northeastern University)
Closing Plenary Session: Dutch Tribute to ISAR's 20th Anniversary
Presentation by Roger Dassen (Deloitte)
Presentation by Arnold Schilder (IAASB)
| ISAR 2014 Day 1 - Friday, June 20 2014 | ||
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| 08.00 - 09.00 | Registration | |
| 09.00 - 09.15 | Opening and Words of Welcome Roger Meuwissen (Maastricht University) Ted Mock (University of California Riverside) |
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| 09.15 - 10.45 | Plenary Session 20 Years of ISAR: The Past and the Future of Audit Research Chair: Ted Mock (University of California Riverside) Speakers: Marleen Willekens (KU Leuven) Arnie Wright (Northeastern University) |
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| 10.45 - 11.15 | Break | |
| 11.15 - 12:45 | Concurrent Sessions | |
| Session 1 (AM): Value of Audit Chair: Robert Roussey (University of Southern California) |
Session 2 (AJ): Professional Skepticism and Audit Quality Chair: Ken Trotman (University of New South Wales) |
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| Do SOX 404 Control Audits and Management Assessments Improve Internal Control System Quality? Joseph H. Schroeder, Indiana University; Marcy L. Shepardson, Indiana University What are the Benefits of Audited Disclosures to Equity Market Participants? Nathan T. Marshall, Indiana University; Joseph H. Schroeder, Indiana University; Teri Lombardi Yohn, Indiana University; Jumping the Gun: Consequences of Announcing Earnings when the Audit is Less Complete Scott N. Bronson, University of Kansas; Adi Masli, University of Kansas; Joseph H.Schroeder, Indiana University |
Audit Partner Leadership Tone and Professional Skepticism in Fraud Brainstorming Sean Dennis, University of Wisconsin-Madison; Karla M. Johnstone, University of Wisconsin-Madison Professional Skepticism in Practice: An Examination of the Influence of Accountability on Professional Skepticism Kimberly D. Westermann, Florida International University; Jeff Cohen, Boston College; Greg Trompeter, University of Central Florida Mandatory Audit Firm Rotation and Prohibition of Auditor-provided Tax Services - Evidence from Investment Consultants' Perceptions Ewald Aschauer, Vienna University of Economics and Business; Reiner Quick, Technical University Darmstadt |
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| 12:45 - 14:00 | Lunch | |
| 14.00 - 15:30 | Concurrent Sessions | |
| Session 3 (AM): Bargaining Power and Economic Incentives Chair: Ann Vanstraelen (Maastricht University) |
Session 4 (AJ): Auditing Fair Value Measurements and Estimates Chair: Jeff Cohen (Boston College) |
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| The Effects of Major Client Gains and Losses on Audit Offices Jere R. Francis, University of Missouri-Columbia; Mihir N.Mehta, Temple University; Wanli Zhao, Southern Illinois University An Examination of Bargaining Power during the Terminal Year of the Auditor-Client Relationship Jagadison K. Aier, George Mason University; Keith L. Jones, George Mason University; Joseph H.Schroeder, Indiana University; Audit Partners' Economic Incentives and Discretionary Accruals Simon Dekeyser, KU Leuven; Ann Gaeremynck, KU Leuven; Marleen Willekens. KU Leuven ; |
Auditor Mindsets and Audits of Complex Estimates Emily E. Griffith, University of Georgia; Jacqueline S. Hammersley, University of Georgia; Kathryn Kadous, Emory University; Donald Young, Georgia Technology Use of Third Party Specialists' Reports When Auditing Fair Value Measurements: Do Auditors Stay in their Comfort Zone? Jennifer R. Joe, University of Delaware; Scott D. Vandervelde, University of South Carolina; Yi-Jing Wu, Case Western Reserve University The Effect of Third-Party Specialists and Internal Controls on the Audit of Fair Value Measurements Helen L. Brown-Liburd, Rutgers University; Stephani A. Mason, Depaul University; Sandra Waller Shelton, Depaul University |
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| Session 5 (AM): Auditing Standards Chair: Terence Ng (Nanyang Technological University) |
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| Auditing Standard No. 5 versus Auditing Standard No. 2: Implications for Integrated Audits and Financial Reporting Quality Andrew A. Acito, Michigan State University; Chris E. Hogan, Michigan State University; Andrew Imdieke, Michigan State University Costs and Benefits of Reporting Key Audit Matters in the Audit Report: The French Experience Jean Bédard, Université Laval; Nathalie Gonthier-Besacier, University of Grenoble; Alain Schatt, HEC Lausanne Reengineering the Audit in a Digitized Environment - Developments in Practice, Challenges for Auditing Standards and Opportunities for Further Research Mona de Boer, VU University Amsterdam; Peter Eimers, VU University Amsterdam; Philip Elsas, ComputationalAuditing.com |
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| 15.30 - 16:00 | Break | |
| 16.00 - 17.30 | Concurrent Sessions | |
| Session 6 (AM): Group Audits, Audit Firm Networks, and Audit Fees Chair: Caren Schelleman (Maastricht University) |
Session 7 (AJ): Internal and External Auditor Judgments Chair: Hun Tong Tan (Nanyang Technological University) |
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| Associations, Networks, and Alliances: Equipping Small Audit Firms with Big Resources Kenneth L. Bills, Colorado State University; Lauren M. Dreher, University of Arkansas; Linda A. Myers, University of Arkansas The Impact of Other Component Auditors on the Costs and Quality of Multinational Group Audits Elizabeth Carson, University of New South Wales; Roger Simnett, University of New South Wales; Greg Trompeter, University of Central Florida; Ann Vanstraelen, Maastricht University Corporate Environmental Risk Exposure and Audit Fees Yue Li, University of Toronto; Dan A. Simunic, University of British Columbia; Minlei Ye, University of Toronto |
Serving two masters: the effects of reporting line and Management training ground on internal auditors' judgments Florian Hoos, HEC Paris; William F. Messier, Jr, University of Nevada, Las Vegas; Jason L. Smith, University of Nevada, Las Vegas; Paulette Tandy, University of Nevada, Las Vegas Debiasing Auditor Judgments from the Influence of Information Foraging Behavior Ben Commerford, University of Alabama; Richard C. Hatfield, University of Alabama; Richard Houston, University of Alabama; Curtis Mullis, University of Alabama Disclosure Checklists and Bias in Audit Judgments Marcel van Rinsum, Erasmus University Rotterdam; Victor S. Maas, Erasmus University Rotterdam |
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| 19:00 | Dinner at Château Neercanne (Buses leave at 18.30) | |
| ISAR 2014 Day 2 - Saturday, June 21 2014 | ||
|---|---|---|
| 8.30 - 10:00 | Concurrent Sessions | |
| Session 8 (AM): Audit Committees, Reviews and Social Ties Chair: Liesbeth Bruynseels (KU Leuven) |
Session 9 (AM): Auditor Reporting Chair: Elizabeth Carson (University of New South Wales) |
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| Audit Committee Responsibilities and Implications for Legal Liability Chris E. Hogan, Michigan State University; Jaime J. Schmidt, University of Texas at Austin; Anne M. Thompson, University of Illinois at Urbana-Champaign Do Social Ties Between External Auditors and Audit Committee Members Affect Audit Quality? Xianjie He, Shanghai University of Finance and Economics; Jeffrey Pittman, Memorial University of Newfoundland; Oliver M. Rui, China Europe International Business School; Donghui Wu, Chinese University of Hong Kong Reviewing a Friend - The Role of Similarity and Social Ties in Review Work in Auditing. Jürgen Ernstberger, Ruhr-Universität Bochum; Christopher Koch, Johannes Gutenberg-Universität Mainz |
Do Investors Perceive Explanatory Language Included in Unqualified Audit Reports to be Informative? Keith Czerney, University of Illinois at Urbana-Champaign; Jaime J. Schmidt, University of Texas; Anne M. Thompson, University of Illinois at Urbana-Champaign Credit Ratings & Auditor Reporting Accuracy Nadine Funcke, Maastricht University State Liability Regimes Within The United States and Auditor Reporting. Divya Anantharaman, Rutgers Business School; Jeffrey Pittman, Memorial University of Newfoundland; Nader Wans, Memorial University of Newfoundland |
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| 10:00 - 10:30 | Break | |
| 10.30 - 12:00 | Concurrent Sessions | |
| Session 10 (AJ): Value of Audit and Communication Chair: Jean Bedard (Bentley University) |
Session 11 (AM): Audit Quality and Operational Control Risk Chair: Roger Meuwissen (Maastricht University) |
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| Do Procedures (and Words) Matter when Communicating Assurance? An Experiment Applying IAASB Standards Sandra Vera-Muñoz, University of Notre Dame; Lisa Gaynor, University of South Florida; Linda McDaniel, University of Kentucky; William R. Kinney, Jr, University of Texas at Austin The Informational Value of Emphasis of Matter Paragraphs and Auditor Commentaries: Evidence from an Eye-tracking Study Louis-Philippe Sirois, HEC Montréal; Jean Bédard, Université Laval; Palash Bera, Saint Louis University The Value of a Material Weakness Remediation Audit in the Context of Auditing Standard No. 4 Sanaz Aghazadeh, Lehigh University; Marietta Peytcheva, Lehigh University |
An Analysis of the Relations Between Audit Partner Expertise, Tenure, and Independence on Audit Quality Sarowar Hossain, University of New South Wales; Gopal V. Krishnan, American University The Impact of Economic Bonding on Audit Quality: Evidence from Audit Working Papers Joost van Buuren, Nyenrode Business University; Barbara Majoor, Nyenrode Business University; Leen Paape, Nyenrode Business University; Arnie Wright, Northeastern University The Implications of Operational Control Risk for Audit Risk and SOX Mandated Internal Control Assessments Alastair Lawrence, University of California at Berkeley; Miguel Minutti-Meza, University of Miami; Dushyantkumar Vyas, University of Toronto |
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| 12.00 - 13:00 | Lunch | |
| 13.00 - 14.00 | Poster Session | |
The Effect of Auditors' Job Satisfaction on the Influence of Ethical Conflict on Auditors' Inventory Judgments The Effects of Tone at the top and Coordination with External Auditors on Internal Auditors' Assessments of Financial Misstatements. Internal Audit Quality: A Multi-Stakeholder Analysis The Interrelationships of Audit Quality Outcome Measures: an Analysis on Individual Auditor Level. Independence Threats and Audit Quality: The Effect of Business Relationships and Financial Interests on Audit Fees and Abnormal Accruals. |
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| 14.00 - 15.00 | Concurrent Sessions | |
| Session 12 (AJ): Audit Committees Chair: Peter Roebuck (University of New South Wales) |
Session 13 (AM): Audit Market Competition Chair: W. Robert Knechel (University of Florida) |
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| The Impact of Auditor Selection Regime and Audit Committee Strength on Investment Decisions. Anna Gold, Vrije University; Patrick Klynsmit, Vrije University; Philip Wallage, Vrije University; Arnie Wright, Northeastern University How do Behavioral Indicators of Audit Committee Effectiveness Influence Audit Effort? Sanaz Aghazadeh, Lehigh University ; Yoon Ju Kang, Lehigh University; Marietta Peytcheva, Lehigh University |
Competition in the Audit Market: Policy Implications. Joseph Gerakos, University of Chicago; Chad Syverson, University of Chicago Non-Big 4 Local Market Leadership and Its Impact on Big 4 Market Power. Marsha B. Keune, University of South Carolina; Brian W. Mayhew, University of Wisconsin-Madison; Jaime J. Schmidt, University of Texas at Austin |
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| 15.00 - 15.30 | Break | |
| 15.30 - 17.00 | Plenary Session: Dutch Tribute to ISAR's 20th Anniversary Chair: Roger Simnett (University of New South Wales) Speakers: Roger Dassen (Deloitte) Steven Maijoor (ESMA) Arnold Schilder (IAASB) |
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| 17.00 - 17.30 | Closing and Invitation to ISAR 2015
Ann Vanstraelen (Maastricht University) Ted Mock (University of California Riverside) Arnie Wright (Northeastern University) |
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Last modified on 2nd June 2014.