Programme: ISAR 2015

The final programme for ISAR 2015 is now available.

Download PDF Copy of Programme

  • Thursday, June 18 2015
  • Day 1 - Friday, June 19 2015
  • Day 2 - Saturday, June 20, 2015
  ISAR 2015
Dinner Reception
18.30 - 19.30 The Bostonian Mixer
Organised by Audit Analytics, Inc.
19.30 - 21.30 Welcome Reception
  ISAR 2015
Day 1 - Friday, June 19 2015
7.30 - 8.20 Registration
8.20 - 8.30

Opening and Words of Welcome
Ken Trotman, UNSW Australia
Arnold Wright, Northeastern University

8.30 - 10.00

Plenary Session

Determinants and Indicators of Audit Quality

Chair: Jean C Bedard, Bentley University
Joe Carcello, University of Tennessee
Greg Jonas, Public Company Accounting Oversight Board
Jim Liddy, Vice Chair Audit KPMG
Chris McWilton, AC Chair Nortek and COO Mastercard

10.00 - 10.30 Morning Tea
10.30 - 12:00 Concurrent Sessions
Session 1.1: Audit Pricing

Chair: Ann Vanstraelen, Maastricht University
Session 1.2: Critical (Key) Audit Matters

Chair: Noel Harding, UNSW Australia
The Impact of Mandatory Audit Fee Disclosure on Price Competition in the Audit Market

Liesbeth Averhals
KU Leuven
Tom van Caneghem
KU Leuven
Marleen Willekens
KU Leuven
The Impact of a Judgment Rule and Critical Audit Matters on Assessments of Auditor Legal Liability - The Moderating Role of Legal Knowledge

Tim Brown
University of Illinois at Urbana-Champaign
Tracie Majors
University of Illinois at Urbana-Champaign
Mark Peecher
University of Illinois at Urbana-Champaign
Does the Audit Market Price Big 4 Experience in Non-Big 4 Firms?

Aleksandra Zimmerman
Case Western Reserve University
The Disclaimer Effect of Disclosing Critical Audit Matters in the Auditor’s Report

Steven Kachelmeier
The University of Texas at Austin
Jaime Schmidt
The University of Texas at Austin
Kristen Valentine
The University of Texas at Austin
Do Auditors Respond to Unique Characteristics of Individual Executives? Evidence from Audit Pricing Decisions

John Lauck
Virginia Tech
Joseph Rakestraw
Virginia Tech
Sarah Stein
Virginia Tech
Effects of Key Audit Matter Standard and Audit Committee Proactiveness on Auditors' Communication to the Audit Committee and Decisions on Client's Accounting Estimates

Evelyn Gay
Nanyang Technological University
Terence Ng
Nanyang Technological University
12.00 - 13.30

Lunch and Plenary
Speaker: John C. Coffee Jr., Adolf A. Berle Professor of Law, Columbia University

13.30 - 15.00 Concurrent Sessions

Session 2.1: Corporate Governance

Chair: Udi Hoitash, Northeastern University

Session 2.2: Professional Skepticism

Chair: Chris Agoglia, University of Massachusetts Amherst

If the Audit Committee Speaks, does the Board Listen? Interdependencies between the Audit Committee and the Rest of the Board

Mathijs van Peteghem
KU Leuven
Liesbeth Bruynseels
KU Leuven
Ann Gaeremynck
KU Leuven
Motivating Auditor Skepticism

Kathryn Kadous
Emory University
Daniel Zhou
Emory University
Are All Outside Directors Independent? An Investigation of the Compliant Director Market

Mark Peecher
University of Illinois at Urbana-Champaign
Stephen Rowe
Tulane University
Padmakumar Sivadasan
Tulane University
Professional Skepticism and Belief Revision in Auditing

Christopher Koch
Johannes Gutenberg University Mainz
Annette Köhler
University of Duisburg-Essen
Kristina Yankova
University of Duisburg-Essen
The Association between Audit Committee Chair Characteristics and Financial Reporting Process

Liesbeth Bruynseels
KU Leuven
Ganesh Krishnamoorthy
Northeastern University
Arnold Wright
Northeastern University
One Team or Two Teams? Exploring the Relationship between Auditors and IT Specialists and its Implications for a Shared Audit Team Identity and Audit Processes and Outcomes

Tim Bauer
University of Illinois at Urbana-Champaign
Cassandra Estep
University of Illinois at Urbana-Champaign
15.00 - 15.30 Afternoon Tea
15.30 - 17.00 Concurrent Sessions
Session 3.1: Financial Institutions and Institutional Investors

Chair: Ronen Gal-Or, Northeastern University
Session 3.2: Financial Reporting Issues - Impact on Auditors

: Lori Holder-Webb
, Western New England University
Audits and Bank Failure: Do Financial Statement Audits Reduce Losses to Capital Providers?

Jane Barton
Indiana University
Leslie Hodder
Indiana University
Marcy Shepardson
Indiana University
The Impact of Principles versus Rules Accounting Standards and Task Subjectivity on Auditor Reporting Judgments and Negotiation Tactics

Helen Brown-Liburd
Rutgers University
Danielle Lombardi
Villanova University
Arnold Wright
Northeastern University
Sally Wright
University of Massachusetts Boston
The Role of Institutional Investors in the Market Reaction to Going Concern Audit Reports

Steven Kaplan
Arizona State University
Michael Mowchan
Arizona State University
Eric Weisbrod
University of Miami
Do Continuous Auditing and the Dual Role of Internal Auditors Affect Auditors' Perceptions of the Likelihood of Management Opportunism?

Dereck Barr-Pulliam
University of Wisconsin-Madison
Audit Firm Tenure, Bank Complexity and Financial Reporting Quality

Brian Bratten
University of Kentucky
Monika Causholli
University of Kentucky
Thomas Omer
University of Nebraska-Lincoln
Mind the Gap: Factors Contributing to Purported Deficiencies in Auditing Complex Estimates Beyond Auditor Performance

Steven Glover
Brigham Young University
Mark Taylor
Case Western Reserve University
Yi-Jing Wu
Case Western Reserve University
17.30 Boarding of buses for Odyssey of Boston harbor dinner cruise
  ISAR 2015
Day 2 - Saturday, June 20 2015
7.30 - 8.30 Breakfast and Poster Session

Organizers: Brian Fitzgerald and Andrew Trotman, Northeastern University

Quality Control In Audit Firms: Do Auditors Learn from Going Concern Errors?

Jaehan Ahn, University of Oklahoma
Kevan Jensen, University of Oklahoma

The Effect of National Culture on Auditor-in-charge Involvement

Olof Bik,Nyenrode Business University
Reggy Hooghiemstra, University of Groningen

Audit Partner Profit Sharing: Who may be "The Wolf of Wall Street"?

Herman van Brenk, Nyenrode Business University

Audit Partner Experiences and Audit Quality

Joost van Buuren, Nyenrode Business University
Monika Causholli, University of Kentucky

The Informative Value of the Auditors’ Going-Concern Opinion Incremental to Signals from Other Information Intermediaries

Nadine Funcke, Erasmus University

Auditors’ Materiality Judgments under Integrated Reporting: The Effect of Strategic Relevance of Reported Information and Strategic Linkages in the Client’s Performance Measurement System

Wendy Green, UNSW Australia
Mandy Cheng, UNSW Australia

Managing Audit Errors: An Exploratory Study on Preventing the Covering Up and Encouraging the Learning from Error

Therese Grohnert, Maastricht University
Roger Meuwissen, Maastricht University
Wim Gijselaers, Maastricht University

Effects of Audit Partners on Clients' Business Risk Disclosure

Hyonok Kim, Tokyo Keizai University
Hironori Fukukawa, Hitotsubashi University

The Effects of Donor Pressure and Strength of Governance on Nonprofit Auditors' Assessments of Program Expense Allocations

John Lauck, Virginia Tech
Sudip Bhattacharjee, Virginia Tech

PCAOB International Inspections: Are Global Audit Firm Networks Effective in Mitigating Quality Control Deficiencies?

Ashna Prasad, UNSW Australia

Economic Consequences of PCAOB Inspections: Impact on Information Asymmetry over Time

Ann Vanstraelen, Maastricht University
Patrick Vorst, Maastricht University
Lei Zou, Maastricht University

Assuring a New Market: The Interplay between Country-level and Company-level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider

Shan Zhou, University of Sydney

8.30 - 10.00 Concurrent Sessions
Session 4.1: Impact of Auditor Compensation and Type

Chair: Roger Meuwissen, Maastricht University
Session 4.2: Auditor/Management Interactions

Chair: Jeff Cohen, Boston College

Audit Contract Type and Audit Quality

Klaus Henselmann
University of Erlangen-Nuremberg
Michael Stich
University of Erlangen-Nuremberg
Nadine Winkler
University of Erlangen-Nuremberg
Auditors' Ability to Detect Financial Deception: The Role of Auditor Experience and Management Cognitive Dissonance

Jessen Hobson
University of Illinois at Urbana-Champaign
William Mayew
Duke University
Mark Peecher
University of Illinois at Urbana-Champaign
Mohan Venkatachalam
Duke University
Scientific Auditors

Jürgen Ernstberger
Technische Universität München
Christopher Koch
Johannes Gutenberg University Mainz
Martin Prott
Technische Universität München
How Management's Expressions of Confidence Influence Auditors' Skeptical Response to Management's Explanations

Sanaz Aghazadeh
Lehigh University
Jennifer Joe
University of Delaware
How Do Audit Firms' Compensation Policies Affect Audit Quality?

Jürgen Ernstberger
Technische Universität München
Christopher Koch
Johannes Gutenberg University Mainz
Eva Maria Wühst
Technische Universität München
Coordination and Communication Challenges in Global Group Audits

Denise Downey
Villanova University
Jean C Bedard
Bentley University
10.00 - 10.30 Morning Tea
10.30 - 12.00 Concurrent Sessions
Session 5.1: Regulatory Influences

Chair: Caren Schelleman, Maastricht University

Session 5.2: Use of Specialists and Consultants
Chair: Karla Johnstone, University of Wisconsin-Madison
Regulatory Oversight and Audits in Capital Markets

Minlei Ye
University of Toronto
Dan Simunic
University of British Columbia
Specialists or Colleagues: Who Do Auditors Listen To?

Brian Fitzgerald
Northeastern University
Auditor Reporting Decisions and Proximity to SEC Regional Offices

Mark DeFond
University of Southern California
Jere Francis
University of Missouri-Columbia and
University of Technology Sydney
Nicholas Hallman
University of Missouri-Columbia
Determinants of Recommendations in Audit Consultations: The Joint Effects of Status Motives and Specialized Knowledge

Robert Knechel
University of Florida
Justin Leiby
University of Florida
Audit Committee Influence on Audit Firm Selection, Retention, Efficiency, and Fees

Brant Christensen
Texas A&M University
Thomas Omer
University of Nebraska-Lincoln
Marjorie Shelley
University of Nebraska-Lincoln
Paul Wong
Texas A&M University
Auditors' and Specialists' Views about the Use of Specialists during an Audit

Efrim Boritz
University of Waterloo
Natalia Kochetova-Kozloski
Saint Mary's University
Linda Robinson
University of Waterloo
Christopher Wong
University of Waterloo
12.00 - 13.00 Lunch
13.00 -14.30 Concurrent Sessions
Session 6.1: Auditor Reporting

Chair: Elizabeth Carson, UNSW Australia
Session 6.2: External Influence on Audit Practice

Chair: Robert Roussey, University of Southern California
Are Voluntary Internal Controls-related Audit Report Disclosures Informative in IPOs?

Keith Czerney
University of Nebras
The Effect of Audit Regulation on Staffing Decisions

Robyn Moroney
Monash University

Carlin Dowling
University of Melbourne
Robert Knechel
University of Florida
Consequences of Changing the Auditor's Report: Early Evidence from the U.K.

Elizabeth Gutierrez
Universidad de Chile
Miguel Minutti-Meza
University of Miami
Kay Tatum
University of Miami
Maria Vulcheva
Florida International University
Increasing the Relevance of Corporate Social Responsibility Reporting through Reporting Enhancements and Stakeholder-Centric Assurance

Jonathan Grenier
Miami University
Brian Ballou
Miami University
James Bierstaker
Villanova University
Dan Heitger
Miami University
The Informative Value of Auditors' Going Concern Emphasis of Matter: Evidence from a Quasi-Natural Experiment

Jean Bédard
Laval University
Carl Brousseau
Laval University
Ann Vanstraelen
Maastricht University
What Distinguishes Effective Audit Reviews? Evidence from the Experiences of Staff Auditors

Lindsay Andiola
Bentley University
Jean C Bedard
Bentley University

14.30 - 15.00 Afternoon Tea
15.00 - 16.30

Plenary Session

Audit Reporting Model

Chair: Ted Mock, University of California, Riverside
Marty Baumann
Public Company Accounting Oversight Board
Cindy Fornelli
Centre for Audit Quality
Arnold Schilder
Chair of the International Auditing and Assurance Standards Board
Roger Simnett
UNSW Australia

16.30 - 16.45

Closing and Invitation to ISAR 2016 in Singapore
Arnold Wright, Northeastern University
Roger Simnett, UNSW Australia
Terence Ng, Nanyang Technological University

Last modified on 3 June 2015.