Programme : ISAR 2014


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)

  • Day 1 - Friday, June 20, 2014
  • Day 2 - Saturday, June 21, 2014
ISAR 2014
Day 1 - Friday, June 20 2014
08.00 - 09.00 Registration
09.00 - 09.15 Opening and Words of Welcome
Roger Meuwissen (Maastricht University)
Ted Mock (University of California Riverside)
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)
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)
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
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)
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
Session 5 (AM): Auditing Standards
Chair: Terence Ng
(Nanyang Technological University)
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,
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)
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
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)
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
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)
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
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
Radzi Jidin,
University of New South Wales;
Ji Yan Lum,
University of New South Wales;
Gary S. Monroe,
University of New South Wales

Determinants of Internal Audit Function Quality: An International Study

Like Jiang,
ESSEC Business School;
Paul André,
ESSEC Business School;
Chrystelle Richard,
ESSEC Business School

Do auditors' networks matter? Evidence from Italian firms
Pietro A. Bianchi,
IE Business School

The Effects of Tone at the top and Coordination with External Auditors on Internal Auditors' Assessments of Financial Misstatements.
Isabel (Zhe) Wang,
University of Western Australia;
Neil Fargher,
Australian National University

Internal Audit Quality: A Multi-Stakeholder Analysis
Keith Duncan,
Bond University
Andrew Trotman,
Northeastern University

The Interrelationships of Audit Quality Outcome Measures: an Analysis on Individual Auditor Level.
Tommi Hernesniemi,
University of Vaasa;
Erkki K. Laitinen,
University of Vaasa;
Teija Laitinen,
University of Vaasa

Independence Threats and Audit Quality: The Effect of Business Relationships and Financial Interests on Audit Fees and Abnormal Accruals.
Martijn van Opijnen,
Maastricht University

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)
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
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)

Roger Dassen (Deloitte)
Steven Maijoor (ESMA)
Arnold Schilder (IAASB)
17.00 - 17.30 Closing and Invitation to ISAR 2015 Ann Vanstraelen (Maastricht University)
Ted Mock (University of California Riverside)
Arnie Wright (Northeastern University)

Last modified on 2nd June 2014.