Programme: ISAR 2016

The final programme for ISAR 2016 is now available.

Download PDF Copy of Programme

  • Day 1 - Thursday, 16 June 2016
  • Day 2 - Friday, 17 June 2016
  ISAR 2016
Day 1 -Thursday,16 June 2016
7.45 - 8.30 Registration (Venue: Siloso 1, Level 1)
8.30 - 8.45

Opening and Words of Welcome
Ken Trotman, UNSW Australia (Co-Chair, ISAR Scientific Committee)
Hun-Tong Tan, Nanyang Technological University (Chair, ISAR 2016 Organizing Committee)

8.45 - 10.30

Plenary Session

Audit Quality

Chair: Roger Simnett
Co-Chair, ISAR Scientific Committee, UNSW Australia
Dan Montgomery
Former Deputy Chair, International Auditing and Assurance Standards Board
Julia Tay

Deputy Chief Executive, Accounting and Corporate Regulatory Authority
Andres Vinelli
Chief Economist, Standards and Risk Assessment, Public Company Accounting Oversight Board

10.30 - 11.00 Morning Tea
11.00 - 12:30 Concurrent Sessions
Session 1.1: Audit Pricing
(Venue: Siloso 1, Level 1)

Chair: Ann Vanstraelen, Maastricht University
Session 1.2: Expanded Audit Reporting
(Venue: Siloso 3, Level 1)

Chair: Ted Mock, University of California, Riverside
The Effect of Auditor Expertise on Fair Value-Related Financial Reporting Quality

Dereck Barr-Pulliam
University of Wisconsin-Madison
Stephani A. Mason
DePaul University
Helen L. Brown-Liburd
Rutgers, The State University
Does the Reporting of Key Audit Matters Affect the Auditor's Report's Communicative Value? Experimental Evidence from Investment Professionals

Annette G. Köhler
University of Duisburg-Essen
Nicole V. S. Ratzinger-Sakel
University of Hamburg
Jochen C. Theis
University of Duisburg-Essen
Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications

James A. Chyz
University of Tennessee
Ronen Gal-Or
Northeastern University
Vic Naiker
Monash University
Is the Expanded Model of Audit Reporting Informative to Investors? Evidence from the UK

Clive S. Lennox
University of Southern California
Jaime J. Schmidt
University of Texas at Austin
Anne M. Thompson
University of Illinois at Urbana-Champaign
Does More Co-Working Experience Between Audit Partners Lead to Higher Audit Quality? Evidence from Taiwan

Chen Chen
Monash University - Australia
Ting-Chiao Huang
Monash University - Australia
Steven Kaplan
Arizona State University
Yi-Hung Lin
Deakin University - Australia
Are Audit Committees More Challenging Given a Sophisticated Investor Base? Does the Answer Change Given Anticipation of Additional Mandatory Audit Report Disclosure?

Yoon Ju Kang
University of Massachusetts, Amherst
12.30 - 13.30

(Venue: Silver Shell Café, Level 3)

13.30 - 15.00 Concurrent Sessions

Session 2.1: Audit Team and Networks
(Venue: Siloso 1, Level 1)

Chair: Elizabeth Carson, UNSW Australia

Session 2.2: Auditing Estimates
(Venue: Siloso 3, Level 1)

Chair: Premila G. Shankar, Nanyang Technological University

How do Audit Team Industry and Client-Specific Experience Impact Effort and Fees?

Christine Contessotto
Deakin University
W. Robert Knechel
University of Florida
Robyn Moroney
Monash University
Planning Audits of Fair Values: Effects of Procedure Frame and Perceived Procedure Verifiability

Eldar Maksymov
Arizona State University
Mark W. Nelson
Cornell University
William R. Kinney, Jr.
University of Texas at Austin
Engagement Team Composition, Audit Production and Audit Quality

Christophe Van Linden
Belmont University
W. Robert Knechel
University of Florida
Marleen Willekens
KU Leuven
The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions

Benjamin P. Commerford
University of Kentucky
Richard C. Hatfield
University of Alabama
Richard Houston
University of Alabama
Accountants' Professional Networks and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime

Pietro A. Bianchi
University of Miami
Diana Falsetta
University of Miami
Miguel Minutti-Meza
University of Miami
Eric Weisbrod
University of Miami
Client Preferences: Can Auditors Stop Them from Biasing Accounting Estimates?

Brian C. Fitzgerald
Northeastern University
Christopher J. Wolfe
Texas A&M University
Kecia W. Smith
Virginia Polytechnic Institute and State University
15.00 - 15.30 Afternoon Tea
15.30 - 17.10 Concurrent Sessions
Session 3.1: Audit Pricing and Audit Committees
(Venue: Siloso 1, Level 1)

Chair: Caren Schelleman, Maastricht University
Session 3.2: Auditor Judgment Performance
(Venue: Siloso 3, Level 1)

Chair: Seet Koh Tan, Nanyang Technological University
The Audit Pricing of Terrorism

Xinjiao Guan
National University of Singapore
Oliver Zhen Li
National University of Singapore
Haoran Xu
Renmin University of China
Staff Auditors' Proclivity for Computer Mediated Communication with Clients and its Effect on Skeptical Behavior

G. Bradley Bennett
University of Massachusetts Amherst
Richard C. Hatfield
University of Alabama
Knowledge Spillover from Other Assurance Services

Michael E. Bradbury
Massey University
Adrian Raftery
Deakin University
Tom Scott
University of Auckland
The Effects of Prior Commitment, Risk of Material Misstatement and Type of Accountability on Auditors’ Evaluation of Subsequent Events

Soon-Yeow Phang
The Australian National University
Neil Fargher
The Australian National University
Experience of Audit Committee Members and Audit Quality

Harjinder Singh
Curtin University
Nigar Sultana
Curtin University
Asheq Rahman
Auckland University of Technology
Are "Good" Auditors Impacted More by Depletion? Threats to Valued Auditor Attributes

Lori Shefchik Bhaskar
Indiana University
Tracie M. Majors
University of Illinois at Urbana-Champaign
Adam Vitalis
Georgia Institute of Technology
Attention Please: How Does Audit Committee Directors' Uneven Attention among Multiple Directorships Affect Firms' Earnings Quality?

Henry He Huang
Yeshiva University
Gerald Lobo
University of Houston
Chong Wang
University of Kentucky
Jian Zhou
University of Hawaii at Manoa
18.30 - 21.30

Reception and Dinner

(Venue: Horizon Pavilion, Level 5)

  ISAR 2016
Day 2 - Friday, 17 June 2016
08.30 - 10.30

Plenary Session
(Venue: Siloso 1, Level 1)

Current Issues in Audit Research

Chair: Hun-Tong Tan, Nanyang Technological University
Mark Peecher, University of Illinois at Urbana-Campaign
Michael Willenborg, University of Connecticut / University of Miami

10.30 - 11.00 Morning Tea
11.00 -12.30 Concurrent Sessions
Session 4.1: Audit Partners
(Venue: Siloso 1, Level 1)

Chair: Roger Meuwissen, Masstricht University
Session 4.2: Use of Specialists / Internal Auditors
(Venue: Siloso 3, Level 1)

Chair: Ken Trotman, UNSW Australia
The Price Contagion Effects of Financial Reporting Fraud and Reputational Losses: Evidence from the Individual Audit Partner Level

Ferdinand A. Gul
Monash University Australia and
Monash University, Malaysia
Chee Yeow Lim
Singapore Management University
Kun Wang
Tsinghua University
Yanping Xu
Tsinghua University
The Effects of Tone-at-the-Top Messaging and Specialists on Auditors' Judgments during Complex Audit Tasks

Jonathan S. Pyzoha
Miami University
Mark Taylor
Case Western Reserve University
Yi-Jing Wu
Texas Tech University
The Effects of Audit Partner Compensation on Audit Quality

Marie-Laure Vandenhaute
Vrije Universiteit Brussel
Diane Breesch
Vrije Universiteit Brussel
Kris Hardies
University of Antwerp
Overcoming Communication Challenges: Can Taking the Specialist's Perspectives Improve Auditors' Critical Evaluation and Integration of the Specialist's Work?

Jennifer R. Joe
University of Delaware
Yi-Jing Wu
Texas Tech University
Aleksandra B. Zimmerman
Northern Illinois University
The Effects of Lead Auditors' Trait Self-Control on Audit Quality, Auditor's Clientele Size and Auditor's Compensation?

Jukka Karjalainen
University of Eastern Finland
Amin S. Sofla
Umea University
Mikko Zerni
University of Vaasa

When Following the PCAOB's Guidance Increases Auditor's Litigation Risk

Jennifer Joe
University of Delaware
Benjamin Luippold
Babson College
Kerri-Ann Sanderson
Bentley University
12.30 - 13.30 Lunch
(Venue: Silver Shell Café, Level 3)
13.30 - 14.30

Poster Session

(Venue: Siloso 2, Level 1)

Audit Demand in Private Firms: An Institutional Theory Perspective

Maarten Corten, Hasselt University
Tensie Steijvers, Hasselt University
Nadine Lybaert, Hasselt University

Auditor Size and Financial Reporting Transparency When Incentives are Weak

Anastasios Elemes, ESSEC Business School
Gerald J. Lobo, University of Houston

What Drives the Extent to Which External Auditors Use the Work of Internal Auditors? Empirical Evidence from the Perspective of Chief Audit Executives

Marc Eulerich, University Duisburg-Essen
Nicole Ratzinger-Sakel, University of Hamburg

The Power of Peaceful Break-up: Client Mergers, Audit Fee Pricing and Audit Opinion

Qiang Guo, University of Southern Denmark

Auditor Choice and Transparency in Militarily Connected Firms: Evidence from the Military Reform in Indonesia

Iman Harymawan, Universitas Airlangga / City University of Hong Kong

Same Information, Different Valuation: New Evidence on the Value of Voluntary Assurance

Takayoshi Nakaoka, Kindai University
Tomomi Takada, Kobe University
Hirofumi Uchida, Kobe University

The Effect of Forensic Expertise and Time Pressure on Fraud Risk Assessment and Responsiveness

Inez G. F. Verwey, Nyenrode Business Universiteit
Stephen K. Asare, University of Florida

Are Big N and Industry Specialist Audit Fees Premiums Associated with the Size and Composition of Audit Teams?

Kenichi Yazawa, Aoyama Gakuin University
Sarowar Hossain, UNSW Australia
Gary S Monroe, UNSW Australia


14.30 - 14.50 Afternoon Tea
14.50 - 16.50 Concurrent Sessions
Session 5.1: Institutional Influences
(Venue: Siloso 1, Level 1)

Chair: Asad Kausar, Nanyang Technological University
Session 5.2: Impact of Assurance
(Venue: Siloso 3, Level 1)

Chair: Terence Ng, Nanyang Technological University

Management Bias in Multiple Accounting Estimates and the Effect of PCAOB Auditing Standard No. 14

Timothy A. Seidel
Brigham Young University
Chad A. Simon
Utah State University
Nathaniel M. Stephens
Utah State University

CSR in Buyer-Seller Markets: The Impact of Assurance of Sustainability Reports and Material Incentives

Karen De Meyst
KU Leuven
Eddy Cardinaels
KU Leuven and Tilburg University
Alexandra Van den Abbeele
KU Leuven
Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

Lori S. Bhaskar
Indiana University
Joseph H. Schroeder
Indiana University
Marcy L. Shepardson
Indiana University
Combined Assurance As A New Assurance Approach: Is it Beneficial to Analysts?

Shan Zhou
University of Sydney
Roger Simnett
UNSW Australia
Hien Hoang
UNSW Australia
A Cross-national Investigation of Auditors' Professional Skepticism Judgments: The Role of Informal Institutions

Olof Bik
Nyenrode Business University
Reggy Hooghiemstra
University of Groningen
A Comparative Analysis of Investors and Auditor Materiality Judgments

F. Todd DeZoort
University of Alabama
Travis Holt
Auburn University
Jonathan Stanley
Auburn University
What Drives Sustainability Assurance Quality? The Relative Importance of Firm Incentives versus Country Factors

Nicola Dalla Via
Erasmus University
Paolo Perego
Erasmus University
Ans Kolk
University of Amsterdam Business School
Value Co-creation in Auditing: Evidence from Auditors, Auditees and Financial Analysts

Damien Lambert
ESSEC Business School
Roger Meuwissen
Maastricht University
Chrystelle Richard
ESSEC Business School
Ann Vanstraelen
Maastricht University
16.50 - 17.00

Closing and Invitation to ISAR 2017 in Sydney
(Venue: Siloso 1, Level 1)

Chair: Hun-Tong Tan, Nanyang Technological University (Chair, ISAR 2016 Organizing Committee)
Roger Simnett, UNSW Australia (Co-Chair, ISAR Scientific Committee)

Last modified on 9 June 2016.