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    The 2016 Auditing Section Meeting will be held in Scottsdale, Arizona, at the DoubleTree Paradise Valley Resort on January 14-16, 2016.

 

We gratefully acknowledge KPMG and the KPMG Foundation for their generous support of the 2016 Auditing Section Midyear Meeting and Doctoral Consortium.

2016 Auditing Section Midyear Meeting

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Wednesday, January 13, 2016
   
4:00 pm – 6:00 pm Conference Registration

Thursday, January 14, 2016
   
  8:00 am – 5:00 pm 

Doctoral Consortium
Sponsored by KPMG and the KPMG Foundation
KPMG Logo

1:00 pm – 6:00 pm  

Workshop

7:00 pm – 8:00 pm

Welcome Reception

Friday, January 15, 2016
   
7:00 am–5:00 pm

Registration

7:00 am – 8:30 am 

Breakfast

8:30 am – 9:45 am 

Plenary Session
Auditing – 1.5 CH
Speaker: Stephen Allis, Principal in Charge of Government Affairs, KPMG

9:45 am – 10:15 am

Break

10:15 am – 11:45 am 

Concurrent Sessions

Session 1.01: US Audit Partners
Auditing – 1.5 CH
Moderator: Vineeta D. Sharma, Kennesaw State University

An Empirical Analysis of the Costs and Benefits of Audit Partner Rotation in the United States.
Carl W. Hollingsworth, Clemson University
Terry L. Neal, The University of Tennessee
Colin D. Reid, Washington & Lee University
Discussant: Kenneth L. Bills, University of Arkansas

Mandatory Partner Rotation and Audit Quality: Evidence from U.S. Audit Firm Archival Data.
Brant E. Christensen, University of Missouri
Discussant: Marshall A. Geiger, University of Richmond

Office Managing Partners and Audit Quality.
Michael J. Mowchan, Arizona State University
Discussant: Dechun Wang, Texas A&M University

Session 1.02: Going Concern Opinions
Auditing – 1.5 CH
Moderator: Lauren Carse Reid, University of Pittsburgh

A Cross-Country Examination of Auditor Reporting for Going-Concern Uncertainty.
Elizabeth Gutierrez, Universidad de Chile
Jake Krupa, University of Miami
Miguel A. Minutti-Meza, University of Toronto
Maria Ivanova Vulcheva, Florida International University
Discussant: David C. Hay, The University of Auckland

Going, Going, Still Here? Determinants and Reactions to Consecutive Going Concern Opinions.
Kathleen Harris, University of Nebraska–Lincoln
Thomas C. Omer, University of Nebraska–Lincoln
Paul Anthony Wong, Texas A&M University
Discussant: Feng Guo, The University of Kansas

Systemic and Auditors’ Propensity to Issue Going Concern Opinions within the Banking Industry.
Anne Albrecht, University of Missouri
Matt Ryan Glendening, University of Missouri
Kyonghee Kim, University of Missouri
Raynolde Pereira, University of Missouri
Discussant: Hua (Christine) Xin, University of Louisville

Session 1.03: Group Audits and Offshoring
Auditing – 1.5 CH
Moderator: Christine Earley, Providence College

How Offshoring Can Impact Novice Auditors’ Acquisition of Knowledge.
Velina Krastimirova Popova, Virginia Polytechnic Institute and State University
Nicole S. Wright, Northeastern University
Discussant: Melissa Carlisle, Case Western Reserve University

The Effects of Supervisor Preferences and Group Engagement
Oversight on Component Auditor Skepticism in a Group Audit Engagement.
John Lauck, Louisiana Tech University
Sudip Bhattacharjee, Virginia Polytechnic Institute and State University
Discussant: Denise Ryan Hanes, Villanova University

Coordination and Communication Challenges in Global Group Audits.
Denise Ryan Hanes, Villanova University
Jean C. Bedard, Bentley University
Discussant: Linda Quick, East Carolina University

Session 1.04: Professional Skepticism
Auditing – 1.5 CH
Moderator: Julie Petherbridge, Mercer University

How Do Behavioral Indicators of Audit Committee Effectiveness Influence Auditor Skepticism?
Sanaz Aghazadeh, Louisiana State University
Marietta Peytcheva, Lehigh University
Yoon Ju Kang, University of Massachusetts Amherst
Discussant: Kristina Demek, University of Central Florida

The Influences of Client Identification and Professional Commitment on Skeptical Judgment and Action.
Marc Ortegren, Southern Illinois University Carbondale
Tom Downen, Southern Illinois University Carbondale
Sarah Yeonjeung Kim, UNSW Australia
Discussant: Aaron Saiewitz, University of Nevada, Las Vegas

What Improves Auditors’ Assessments of the Risk of Intentional Misstatement? While Prompts to Be Skeptical Can Hurt, Auditor Wisdom Helps.
Billy Brewster, The University of Texas at Arlington
Mark Peecher, University of Illinois at Urbana–Champaign
Ira Solomon, Tulane University
Discussant: Tina Carpenter, The University of Georgia

Session 1.05: The Importance of Academic Research in the SEC and PCAOB Rulemaking
Auditing – 1.5 CH
Moderator: Judy Beckman, Academic Fellow, Office of the Chief Accountant (OCA), Securities and Exchange Commission (SEC)

Panelists:
Brian Croteau, Deputy Chief Accountant, Professional Practice Group, Office of the Chief Accountant (OCA), Securities and Exchange Commission (SEC)
Vanessa Countryman, Chief Counsel, Division of Economic and Risk Analysis (DERA), Securities and Exchange Commission (SEC)
Ying Compton, Financial Economist, Division of Economic and Risk Analysis (DERA) and Office of the Chief Accountant (OCA), Securities and Exchange Commission (SEC)

Christine Nolder, Academic Fellow, Office of the Chief Accountant (OCA), Securities and Exchange Commission (SEC)

12:00 pm – 1:45 pm

Lunch
At the Crossroads – Centennial Reflections and the Future of the AAA

Speaker: Audrey Gramling, AAA Council Chair, Colorado State University

1:45 pm – 3:00 pm

Concurrent Sessions

Session 2.01: Impact of Regulators
Regulatory Ethics – 1.5 CH
Moderator: Rani Hoitash, Bentley University

Audit Firm Reaction to SEC Enforcement Proceedings against a Client: Evidence of City-Level Audit Office Behavior.
Sharad Asthana, The University of Texas at San Antonio
K. K. Raman, The University of Texas at San Antonio
Michael C. Turner, The University of Texas at San Antonio
Discussant: Kenneth J. Reichelt, Louisiana State University

The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Off-Year Audit Quality and Auditor Behavior.
William L. Buslepp, Texas Tech University
Lawrence J. Abbott, University of Wisconsin–Milwaukee
Discussant: Lauren (Dreher) Cunningham, The University of Tennessee

The Validity of Publicly Available Measures of Audit Quality: Evidence from the PCAOB Inspection Data.
Daniel Aobdia, Northwestern University
Discussant: Anne Margaret Thompson, University of Illinois at Urbana– Champaign

Session 2.02: Audit Risk
Auditing – 1.5 CH
Moderator: Scott Judd, University of Illinois at Chicago

Do Auditors Recognize the Dark Side of Management Ability?
Anne Albrecht, University of Missouri
Elaine G. Mauldin, University of Missouri
Nathan Newton, University of Missouri
Discussant: Jonathan Nash, Florida State University

Do CEO Succession and Succession Planning Affect Audit Risk? Implications of Promoting from Within.
Kenneth L. Bills, University of Arkansas
Ling Lisic, George Mason University
Timothy Andrew Seidel, Brigham Young University
Discussant: Aleksandra B. Zimmerman, Case Western Reserve University

Do Auditors Care about Clients’ Compliance with Environmental Regulations? Evidence from Environmental Risk and Audit Fees.
Minlei Ye, University of Toronto
Dan A Simunic, The University of British Columbia
Yue Li, University of Toronto
Discussant: Amanda Convery, University of Delaware

Session 2.03: Audit Partners
Auditing – 1.5 CH
Moderator: Alexander Browne, The University of Texas at San Antonio

Audit Partner Experiences and Audit Quality.
Joost Van Buuren, Nyenrode Business University
Monika Causholli, University of Kentucky
Discussant: Jim Irving, Clemson University

Behind the Transparency Report: Examining the Influence of Partner Remuneration Schemes on Audit Quality.
Dale Fu, UNSW Australia
Elizabeth Carson, UNSW Australia
Roger Simnett, UNSW Australia
Discussant: Kevan Jensen, The University of Oklahoma

Who Audits What? An Empirical Investigation of the Partners’ Client- Portfolios.
Amin S. Sofla, Umea University
Discussant: Keith Czerney, University of Nebraska–Lincoln

Session 2.04: Auditor-Client Communication
Auditing – 1.5 CH
Moderator: Benjamin Commerford, The University of Alabama

Staff Auditors’ Proclivity for Computer-Mediated Communication with Clients and Its Effect on Skeptical Behavior.
G. Bradley Bennett, University of Massachusetts Amherst
Richard Hatfield, The University of Alabama
Discussant: Ashley Austin, The University of Georgia

Auditors’ Evaluation of Evidence: The Effect of Communication Channel and Management Information.
Melissa Carlisle, Case Western Reserve University
Discussant: Cassandra Ruth Estep, University of Illinois at Urbana– Champaign

What Did the Client Say? The Impact of Note Taking on Auditor Memory of a Client Inquiry.
Jeremy Vinson, Clemson University
Jesse C. Robertson, University of North Texas
Mary B. Curtis, University of North Texas
Discussant: Jason T. Rasso, College of Charleston

Session 2.05: A Passing Grade: Tackling the Significant Challenges of ICFR
Auditing – 1.5 CH
Moderator: Cindy Fornelli, Executive Director, CAQ
Panelists:
Brian Croteau, Deputy Chief Accountant, Professional Practice Group, Office of the Chief Accountant (OCA), Securities and Exchange Commission (SEC)
Jeanette Franzel, Public Company Accounting Oversight Board David Kane, EY

Chris Wolfe, Texas A&M University

3:00 pm – 3:30 pm

Break

3:30 pm – 4:45 pm Concurrent Sessions

Session 3.01: Restatements
Auditing – 1.5 CH
Moderator: Robert Pawlewicz, George Mason University

Auditor Litigation: Consequences for Other Auditors.
Sean Cao, Georgia State University
Yangyang Fan, University of Pittsburgh
Ganapathi S. Narayanamoorthy, University of Illinois at Urbana– Champaign
Stephen Rowe, Tulane University
Discussant: Robert Whited, University of Massachusetts Amherst

Audit Firm Reputational Consequences of Alleged Non-GAAP Misconduct by Clients.
Dain C. Donelson, The University of Texas at Austin
Matthew Ege, Texas A&M University
Justin Leiby, University of Florida
Discussant: Brant E. Christensen, University of Missouri

The Impact of Financial Statement Audits on Non-Income-Increasing Misreporting: Evidence from Restatements.
Jeffrey Pittman, Memorial University of Newfoundland
Yuping Zhao, University of Houston
Discussant: Minlei Ye, University of Toronto

Session 3.02: Audit Quality
Auditing – 1.5 CH
Moderator: Jonathan Nash, Florida State University

Audit Quality in the Presence of a Public Commitment to an Earnings
Announcement Date.
Timothy Andrew Seidel, Brigham Young University
Michael Drake, Brigham Young University
Kimball Chapman, The Pennsylvania State University
Discussant: Zhifeng Yang, City University of Hong Kong

Engagement Team Composition, Audit Production, and Audit Quality.
Christophe Van Linden, Belmont University
W. Robert Knechel, University of Florida
Marleen Willekens, KU Leuven
Discussant: Paul N. Michas, The University of Arizona

Measuring Audit Quality.
Shivaram Rajgopal, Emory University
Suraj Srinivasan, Harvard University
Xin Zheng, Emory University
Discussant: Julie Ying Huang, University of Louisville

Session 3.03: Auditor Interactions
Auditing – 1.5 CH
Moderator: Alan Reinstein, Wayne State University

The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development.
Jasmijn Bol, Tulane University
Cassandra Ruth Estep, University of Illinois at Urbana–Champaign
Frank Moers, Maastricht University
Mark Peecher, University of Illinois at Urbana–Champaign
Discussant: Jeremy Vinson, Clemson University

The Effect of On-the-Job Training on the Confidence of In-Charge Auditors and Their Willingness to Train Others.
Noah P. Barsky, Villanova University
Christine Earley, Providence College
Discussant: Kelsey R. Brasel, Ball State University

Do Auditors Make Better Fraud Planning Decisions When Advising Colleagues versus Deciding for Themselves?
Tim David Bauer, University of Illinois at Urbana–Champaign
Sean M. Hillison, University of Illinois at Urbana–Champaign
Mark Peecher, University of Illinois at Urbana–Champaign
Bradley M. Pomeroy, University of Waterloo
Discussant: Marc Ortegren, Southern Illinois University Carbondale

Session 3.04: Misstatement Risk and Value Creation
Auditing – 1.5 CH
Moderator: Susan A. McCracken, McMaster University

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 L. Fargher, The Australian National University
Discussant: Brian C. Fitzgerald, Northeastern University

Solving the Puzzle: Can Increasing Auditors’ Involvement in Audit Firm Communication Improve Their Fraud-Related Judgments When Alumni Affiliations Are Present?
Ashley Austin, The University of Georgia
Tina Carpenter, The University of Georgia
Discussant: Xu Cheng, University of South Florida

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
Discussant: Josette Pelzer, Florida State University

Session 3.05: Opportunities for Researchers to Inform the PCAOB
Auditing – 1.5 CH
Moderator: Jay Thibodeau, Bentley University
Panelists:
Daniel Aobdia, Northwestern University/PCAOB Center for Economic Analysis
Jeanette Franzel, PCAOB
Bill Kinney, The University of Texas at Austin
Christian Leuz, The University of Chicago/PCAOB Center for Economic Analysis

Zoe-Vonna Palmrose, University of Washington

5:00 pm – 6:30 pm  

Business Meeting and Reception

  Dinner on Your Own

Saturday, January 16, 2016
   
7:30 am – 8:30 am

Continental Breakfast & Research and Education Forum
Auditing – 1.0 CH

Table 1: Audit Risk I
Auditing Narcissistic CEOs: How Auditors Respond to Clients with a Narcissistic CEO.
Scott Judd, University of Illinois at Chicago

Examining the Existential Threat of Audit Portfolio Risk to Big 4 Firms.
R. Drew Sellers, Kent State University

The Joint Effects of Industry and Fair Value Expertise during Periods of Extreme Uncertainty.
Helen L. Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick
Dereck D. Barr-Pulliam, University of Wisconsin–Madison
Stephania Mason, DePaul University

The Auditor’s Response to the Lexical Complexity of 10-K Disclosures.
James Robert Moon, Georgia State University
Quinn Thomas Swanquist, Georgia State University

Table 2: Audit Quality I
The Impact of Religiosity on Audit Effort.
Christine Xin, University of Louisville

Innovation, Financial Reporting Quality, and Audit Quality.
Yuan Xie, Fordham University
Gerald Lobo, University of Houston
Joseph H. Zhang, The University of Memphis

Table 3: Audit Fees I
Archival Evidence on Bias in Auditors’ Assessment of Client Risk and the Consequences for Audit Fees and Auditor Changes.
Nicholas Jennings Hallman, University of Missouri

The Impact of Individual Auditors’ Client Portfolios and Diversification on Audit Fees.
Juan Mao, The University of Texas at San Antonio
Baolei Qi, Xi’an Jiaotong University

XBRL, Audit Fees, and Audit Report Lag.
Keval U. Amin, Stony Brook University, SUNY
John Daniel Eshleman, Oklahoma State University
Cecilia Qian Feng, Stony Brook University, SUNY

Table 4: Impact of Regulation
Constituent Feedback on Audit Regulatory Policy: An Examination of PCAOB Comment Letters.
Tyler Williams, The University of Mississippi
W. Mark Wilder, The University of Mississippi

Does the PCAOB Inspection Have an Effect on Audit Fees and Audit Quality?
Elizabeth Schwartzhoff Johnson, Florida Gulf Coast University
Kenneth J. Reichelt, Louisiana State University
Jared Scott Soileau, Louisiana State University

Look Who’s Talking: Due Process and the PCAOB.
Colleen M. Boland, University of Wisconsin–Milwaukee
Renee Flasher, Ball State University

Spillover Effects of SEC Scrutiny: Evidence from the Audit Oversight Dispute in China.
Bingyi Chen, Boston University
Jenelle Conaway, Boston University

Table 5: Audit Risk II
Audit Engagement Risk and the Propensity of a Going-Concern Opinion: Does Auditor Tenure Matter?
Li Zheng Brooks, Washington State University

Auditor Financial Independence: An Exploratory Examination with Implications for Audit Risk Management.
Richard J. Palmer, Southeast Missouri State University

Enhancing Auditors’ Fraud Risk Assessment by Using a Throughput Model as a Decision Aid.
Badriya Al Shammakhi, Hull University
Waymond Rodgers, The University of Texas at El Paso

The Market for Bank Audits and Effects of the Financial Crisis.
Christine Porter, Wichita State University

Table 6: Financial Reporting Quality
Audit Fee Decreases and Changes in Clients’ Financial Reporting Quality.
Brian Todd Carver, Clemson University
Carl W. Hollingsworth, Clemson University
Jim Irving, Clemson University

Management Bias in Multiple Accounting Estimates to Meet or Beat Analyst Expectations and the Effect of PCAOB Auditing Standard No. 14.
Timothy Andrew Seidel, Brigham Young University
Chad Allan Simon, Utah State University
Nathaniel Martin Stephens, Utah State University

Non-Compliance of COSO’s 2013 Framework and Accounting Conservatism.
Kunsu Park, University of Hawaii at Manoa
Juan Qin, University of Hawaii at Manoa
Timothy Andrew Seidel, Brigham Young University
Jian Zhou, University of Hawaii at Manoa

The Effect of Hedge Fund Activism on Financial Reporting Quality.
John Kyle Castonguay, The University of Tennessee

Table 7: Audit Committees
Affiliation of Former Auditors on Bank Audit Committees and Nonaudit Fees.
Kim Ittonen, Hanken School of Economics
Emma-Riikka Myllymäki, Aalto University
Per Christen Tronnes, UNSW Australia

Certification of Audit Committee Effectiveness.
Hsihui Chang, Drexel University
Xin Chen, Shanghai Jiao Tong University
Nan Zhou, Binghamton University, SUNY

The Effects of Former Audit Partners as Audit Committee Directors on Financial Reporting Quality and Audit Quality.
Brandon Szerwo, University of Washington

The Internal Audit Function between Management and Audit Committee: Are There Really Two Masters?
Marc Eulerich, University of Duisburg-Essen

Table 8: Audit Quality II
Client and Audit Partner Ethnicity, Auditor Selection, and Audit Quality.
Nathan R. Berglund, Mississippi State University
John Daniel Eshleman, Oklahoma State University

Competition, Nonaudit Services, and Auditor Independence.
Fujiao Xie, University of Hawaii at Manoa
Jian Zhou, University of Hawaii at Manoa
Shirley J. Daniel, University of Hawaii at Manoa

Peer Review as a Mechanism for Audit Quality: A Historical Perspective and Synthesis of the Literature.
Barbara Apostolou, West Virginia University
Alan Reinstein, Wayne State University

The Joint Effect of Investor Protection and Big 4/Non-Big 4 Auditors on Audit Quality:Evidence from IPOs.
Jungeun Park, Louisiana State University

Table 9: Audit Fees II
Audit Firm Mergers, Audit Pricing, and Audit Quality.
Baolei Qi, Xi’an Jiaotong University
Jinghui Sun, Xi’an Jiaotong University
Hua (Christine) Xin, University of Louisville
Jian Zhou, University of Hawaii at Manoa

COSO 2013 Adoption and Audit Fees.
Kunsu Park, University of Hawaii at Manoa
Juan Qin, University of Hawaii at Manoa

Shareholder Discontent and Audit Pricing: Evidence from Hedge Fund Activism.
Pablo C. Machado, The University of Arizona

The Impact of Client Information Technology Capability on Audit Pricing: Examining Client Risk, Complexity, and Size.
Benjamin Hoffman, Kent State University
R. Drew Sellers, Kent State University
Justyna Skomra, Kent State University

Table 10: External and Internal Auditor Choice
Determinants and Effects of Auditor Choice in Private Firms.
Curtis Hall, Drexel University
Benjamin Hoffman, Kent State University
Zenghui Liu, Drexel University

The Impact of Audit Firm Size and Client Characteristics on IT Audit Specialists Use.
Diane J. Janvrin, Iowa State University
James Greg Jenkins, Virginia Polytechnic Institute and State University
James Bierstaker, Villanova University
D. Jordan Lowe, Arizona State University

The Effectiveness of an Internal Whistle-Blowing System in Encouraging Internal Reporting of Financial Misconduct.
Neil L. Fargher, The Australian National University
Gladys Lee, The Australian National University

What Drives the Extent to Which External Auditors Use the Work of Internal Auditors? Empirical Evidence from the Perspective of CAEs.
Marc Eulerich, University of Duisburg-Essen
Nicole V. S. Ratzinger-Sakel, Universitat Ulm

Table 11: Internal Controls
Abnormal Audit Fees and Reliability of Internal Control Audit Opinions.
MinJeong (Minna) Hong, University of Waterloo

FCPA Violations, Geographic Disclosure and Material Weaknesses.
Kenneth J. Reichelt, Louisiana State University
Joseph Legoria, Louisiana State University
Jared Scott Soileau, Louisiana State University

How Readable Are SOX 404 Reports?
J. Efrim Boritz, University of Waterloo
Beverly Louise Hayes, University of Waterloo
Lev Timoshenko, University of Waterloo

The Impact of the Sarbanes-Oxley Section 404(b) Exemption on Earnings Informativeness.
Alexey Lyubimov, Concordia University
Larry R. Davis, University of St. Thomas
Gregory M. Trompeter, University of Central Florida

Table 12: Debt
Audit Firm Choice in Italian Private Firms: Effects on Cost of Debt and Earnings Quality.
Tatiana Mazza, Free University of Bozen-Bolzano
Stefano Azzali, University of Parma

Staffing Leverage Determinants and Effects on Firm Performance.
Barbara Murray Grein, Drexel University
Anna M. Cianci, Wake Forest University
Xiaojie Sun, Drexel University

The Going Concern Opinion and the Adverse Credit Rating: An Analysis of Their Relationship.
David C. Hay, The University of Auckland
Matthew Strickett, The University of Auckland

Table 13: Instructional Cases
Providing Assurance for Sustainability Reports: An Instructional Case.
Veena Looknanan Brown, University of Wisconsin–Milwaukee
Mark Kohlbeck, Florida Atlantic University

Super Shears: Micro Cases to Develop Expertise and Critical Thinking in Evaluating Audit Evidence for Management Estimates.
Carol Springer Sargent, Middle Georgia State College
Carol C. Bishop, Georgia Southwestern State University

The Case of Winged Sports: Audit Work Papers Using Microsoft Excel®.
Carol C. Bishop, Georgia Southwestern State University
Therese R. Viscelli, Auburn University

Table 14: CSR Assurance
CSR in Buyer-Seller Markets: The Impact of Assurance of Sustainability Reports and Material Incentives.
Karen De Meyst, KU Leuven
Eddy Cardinaels, Tilburg University
Alexandra Van den Abbeele, KU Leuven

Comparing the Attitudes and Activities of Internal Auditors in Australia, Canada, and the United States Regarding Green IT.
Glen L. Gray, California State University, Northridge
Kyunghee Yoon, Rutgers, The State University of New Jersey
Won Gyun No, Rutgers, The State University of New Jersey
Peter Roebuck, UNSW Australia

Corporate Sustainability Reporting and Assurance.
Zabihollah Rezaee, The University of Memphis
Said Homayoun, University of Gävle

Table 15: Professional Skepticism
Auditor Professional Skepticism during Auditor-Client Interactions in a Nonprofit Environment: The Effects of Donor Pressure and the Strength of Governance.
John Lauck, Louisiana Tech University
Sudip Bhattacharjee, Virginia Polytechnic Institute and State University

The Impact of Principles versus Rules Accounting Standards and Task Subjectivity on Auditor Reporting Judgments and Negotiation Tactics.
Helen L. Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick
Danielle Rose Lombardi, Villanova University
Arnold Wright, Northeastern University
Sally Wright, University of Massachusetts Boston

The Unique Research Paths between Professional Skepticism and fMRI: A Multidisciplinary Review.
Cardamine Carmen Olsen, Norwegian School of Economics

Table 16: Audit Reporting
Audit Partner Identification: Unintended Consequences on Audit Judgment.
Anna M. Cianci, Wake Forest University
Richard W. Houston, The University of Alabama
Norma Ramirez Montague, Wake Forest University
Ryan Vogel, The Pennsylvania State University Erie, The Behrend College

Does the Reporting of Key Audit Matters Affect the Auditor’s Report’s Communicative Value? Experimental Evidence from Investment Professionals.
Annette G. Koehler, University of Duisburg-Essen
Nicole V. S. Ratzinger-Sakel, Universitat Ulm
Jochen C. Theis, University of Duisburg-Essen

Investors’ Reactions to the PCAOB’s Proposed Changes to the Standard Audit Report.
Brian Todd Carver, Clemson University
Brad Trinkle, Mississippi State University

Understanding Barriers to CAM Effectiveness: A Qualitative Evaluation of Auditor and Investor Views on Audit Reporting Using the Mental Models Approach.
Josette Pelzer, Florida State University

Table 17: Individual Traits and Research Methodology
Considerations for the Selection of Novice Auditors as Participants: A Framework and Survey Evidence.
Erin Michelle Hawkins, University of South Carolina
Marsha Keune, University of Dayton
Kristen Kelli Saunders, University of South Carolina

The Use of Personality Factors to Predict Fraud Tendencies.
George Carlos Gonzalez, University of Lethbridge
Lori S. Kopp, University of Lethbridge

Not Every Cloud Brings Rain: Does Performance Evaluation on Audit Quality Activate the Expected Behavior of Auditors?
Herman Van Brenk, Nyenrode Business University

Table 18: Auditor Rotation
Audit Partner Selection.
Joel Owens, University of Nebraska–Lincoln

The Effects of Auditor Rotation on Loan Officers’ Perceptions and Decisions.
Adrian LaTarus Mayse, Howard University

Table 19: Fraud Risk and Internal Controls
Accountants’ Perceptions of the Relationship between Organizational Culture and Fraud Risk.
Philip Beaulieu, University of Calgary
Alan Reinstein, Wayne State University

The Effect of Documentation Format on Business Process Comprehension and Change Identification: Experimental Evidence from Internal Control Flowcharts and Narratives.
Justin Cole Short, The University of Tennessee
Steven R. Hawkins, The University of Tennessee

The Functional and Dysfunctional Effects of a Composite Fraud Indicator.
Erin L. Hamilton, University of Nevada, Las Vegas
Rina Hirsch, Hofstra University
Uday S. Murthy, University of South Florida
Jason T. Rasso, College of Charleston

The Medium is in the Message: Rethinking the Role of Technology in Auditing
Michael Alles, Rutgers, The State University of New Jersey
Len L. Gay, California State University, Northridge

Table 20: Auditor Interactions and Use of Specialists
Does Using Specialists Provide Auditors with Safe Harbor Protection for Aggressive Management Estimates?
Owen Brown, Baylor University
Jonathan H. Grenier, Miami University
Jonathan Pyzoha, Miami University
Andrew Reffett, Miami University

Giving the Tough Message: Improving Coaching Effectiveness.
Lindsay Andiola, Virginia Commonwealth University

The Effect of the Frequency of Instructional Messages and Message Source on Auditors’ Knowledge Sharing Behavior. Xu Cheng, University of South Florida

8:30 am – 9:45 am

Ethics, Auditing and the Financial Crisis
Regulatory Ethics – 1.5 CH

Speaker: Richard Bowen, Former Citigroup Whistleblower, The< University of Texas at Dallas

9:45 am – 10:15 am

Break

10:15 am – 11:45 am

Concurrent Sessions

Session 4.01: International Evidence
Auditing – 1.5 CH
Moderator: Divesh Sharma, Kennesaw State University

Consequences of Changing the Auditor’s Report: Early Evidence from the U.K.
Elizabeth Gutierrez, Universidad de Chile
Miguel A. Minutti-Meza, University of Toronto
Kay W. Tatum, University of Miami
Maria Ivanova Vulcheva, Florida International University
Discussant: Like Jiang, The University of Melbourne

Do Big 4 Audit Firms around the World Approach Monopoly Pricing= when Audit Market Concentration Is High?
Brett Shinji Kawada, San Diego State University
Paul N. Michas, The University of Arizona
Discussant: Joerg R. Werner, Frankfurt School of Finance Management

Is the Expanded Model of Audit Reporting Informative to Investors? Evidence from the U.K.
Clive Lennox, Nanyang Technological University
Jaime J. Schmidt, The University of Texas at Austin
Anne Margaret Thompson, University of Illinois at Urbana–Champaign
Discussant: Joseph H. Schroeder, Indiana University Bloomington

Session 4.02: Responses to Risk Factors
Auditing – 1.5 CH
Moderator: Sarah Barron Stuber, Michigan State University

Do Companies Make Voluntary Accounting Changes in Response to a Material Weakness in Internal Control?
Marsha Keune, University of Dayton
Timothy M. Keune, University of Dayton
Discussant: Xiaojie Sun, Drexel University

The Role of Auditor Portfolios: Evidence from the Financial Crisis.
Scott Judd, University of Illinois at Chicago
Discussant: Matthew Ege, Texas A&M University

Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior.
Ole-Kristian Hope, University of Toronto
Danqi Hu, University of Toronto
Wuyang Zhao, University of Toronto
Discussant: Michelle Draeger, Oklahoma State University

Session 4.03: Auditing Complex Estimates
Auditing – 1.5 CH
Moderator: Sanaz Aghazadeh, Louisiana State University

When Do Auditors Use Specialists’ Work to Develop Richer Problem Representations of Complex Estimates?
Emily Elaine Griffith, University of Wisconsin–Madison
Discussant: Tim David Bauer, University of Illinois at Urbana– Champaign

Management’s Preference: Can Auditors Stop It from Biasing Accounting Estimates?
Brian C. Fitzgerald, Northeastern University
Christopher J. Wolfe, Texas A&M University
Kecia Williams Smith, Texas A&M University
Discussant: Ben W. Van Landuyt, The University of Texas at Austin

Prompting the Benefit of the Doubt: The Joint Effects of Auditor Independence and Measurement Uncertainty on Audit Adjustments.
Steven J. Kachelmeier, The University of Texas at Austin
Ben W. Van Landuyt, The University of Texas at Austin
Discussant: G. Bradley Bennett, University of Massachusetts Amherst

Session 4.04: Preparing for the Next Version of the CPA Exam
Auditing – 1.5 CH
Moderator: Tim Louwers, James Madison University
Panelists:
Jan Taylor Morris, Sam Houston State University
Richard Gallagher, Director of Examination Content, AICPA

 

12:00 pm – 1:30 pm 

Lunch
The Important Role of Independent Audits and the Evolution of Audit Policy that Focuses on the Needs of Investors
Speaker: Brian Croteau, SEC
1:45 pm – 3:15 pm 

Concurrent Sessions

Session 5.01: Auditor Employment
Auditing – 1.5 CH
Moderator: Brett A. Rixom, Florida International University

That’s What Friends Are For: Audit Quality and Accounting Employee< Affiliations with Audit Firms.
Andrew Bird, Carnegie Mellon University
Nam Ho, Carnegie Mellon University
Chan Li, University of Pittsburgh
Thomas Ruchti, Carnegie Mellon University
Discussant: Xiaolu Xu, University of Massachusetts Boston

The Economic Impact of the Employment of Foreign-born Graduates in the Auditing Industry.
Daniel Aobdia, Northwestern University
Anup Srivastava, Dartmouth College
Erqiu Wang, Northwestern University
Discussant: Barbara Murray Grein, Drexel University

Allies in the Break Room: The Effect of Accounting Alumni on Auditor Choice and the Hiring Agenda.
Nam Ho, Carnegie Mellon University
Andrew Bird, Carnegie Mellon University
Thomas Ruchti, Carnegie Mellon University
Discussant: Colleen M. Boland, University of Wisconsin–Milwaukee

Session 5.02: Audit Committees and Internal Audit
Auditing – 1.5 CH
Moderator: Amanda Convery, University of Delaware

If the Audit Committee Speaks, Does the Board Listen? Interdependencies between the Audit Committee and the Rest of the Board.
Ann Gaeremynck, KU Leuven
Liesbeth Bruynseels, KU Leuven
Mathijs van Peteghem, KU Leuven
Discussant: Juan Mao, The University of Texas at San Antonio

Internal Audit Function and Operating Performance Recovery: Evidence from the Recent Post-Financial-Crisis Period.
Like Jiang, The University of Melbourne
Discussant: Sarah E. Stein, Virginia Polytechnic Institute and State University

The Association between Audit Committee Chair Characteristics and the Financial Reporting Process.
Liesbeth Bruynseels, KU Leuven
Ganesh Krishnamoorthy, Northeastern University
Arnold Wright, Northeastern University
Discussant: Divesh Sharma, Kennesaw State University

Session 5.03: Materiality
Auditing – 1.5 CH
Moderator: Anthony Bucaro, Case Western Reserve University

Discrepancies between Financial Statement Users’ Materiality and Audit Materiality: Can Public Disclosure Close the Gap?
Marcus M. Doxey, The University of Alabama
Richard Hatfield, The University of Alabama
Richard Kyle Peel, The University of Alabama
Jordan Alleyne Rippy, The University of Alabama
Discussant: Yoon Ju Kang, University of Massachusetts Amherst

Offsetting Misstatements: The Effect of Client Pressure and Materiality on Auditors’ Judgments.
William F. Messier, University of Nevada, Las Vegas
Discussant: Marcus M. Doxey, The University of Alabama

The Cascading Effect of Dispositional Inferences: The Effect of Real Earnings Management on Auditors’ Evaluations of Management’s Estimates.
Benjamin Commerford, The University of Alabama
Richard Hatfield, The University of Alabama
Richard W. Houston, The University of Alabama
Discussant: Erin L. Hamilton, University of Nevada, Las Vegas

Session 5.04: Using Information Technology and Data Analytics to Facilitate Audit Quality – What Do Our Students Need to Know Now?
Auditing – 1.5 CH
Moderator: Ed Douthett, George Mason University

Panelists:
Helen Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick
Max Carrier, KPMG
Dan Roder, EY
Miklos Vasarhelyi, Rutgers, The State University of New Jersey
Christopher Wolfe, Texas A&M University

 

3:15 pm –3:45pm

Break

3:45 pm – 5:15 pm   


Concurrent Sessions

Session 6.01: Audit Profession
Auditing – 1.5 CH
Moderator: Feng Guo, The University of Kansas

Cultural Attributes and International Development of Audit Profession.
W. Robert Knechel, University of Florida
Natalia Maksimovna Mintchik, University of Cincinnati
Mikhail Pevzner, University of Baltimore
Uma Velury, University of Delaware
Discussant: Leah Elena Muriel, Oklahoma State University

Strategic Group Analysis in the Public Accounting Industry.
Keval U. Amin, Stony Brook University, SUNY
Rajiv Banker, Temple University
Seok Young Lee, Sungshin Women’s University
Discussant: Elizabeth Carson, UNSW Australia

Who Makes It to the Top? Determinants of Career Success in the Auditing Profession.
Benedikt Downar, Technical University Munich
Christopher Koch, Johannes Gutenberg University Mainz
Juergen Ernstberger, Technical University Munich
Discussant: Xia Xiao, The University of Arizona

Session 6.02: Accounting Firm Services
Auditing – 1.5 CH
Moderator: Bright Asante-Appiah, Lehigh University

Are Advertising Efforts by Accounting Firms Related to Accounting Service Market Structure?
Will Ciconte, University of Florida
Discussant: Amy Genson-Sheneman, Indiana University Bloomington

Do Auditor-Provided Tax Services Affect Analysts’ Forecasts?
Jere R. Francis, University of Missouri
Stevanie S. Neuman, University of Missouri
Nathan Newton, University of Missouri
Discussant: Robert Pawlewicz, George Mason University

Separating Auditor Provided Tax Compliance and Tax Planning Services: Financial Reporting Implications.
Ronen Gal-Or, Northeastern University
James A. Chyz, The University of Tennessee
Vic Naiker, Monash University
Discussant: Qian Wang, Iowa State University

Session 6.03: Mixed Methodologies
Auditing – 1.5 CH
Moderator: Paul J. Coram, The University of Adelaide

Development and Validation of an Archival-Based Measure of Negotiation Likelihood to Corroborate Experimental and Field-based Auditor Client Management Negotiation Research.
Yan Luo, San Diego State University
Steven E. Salterio, Queen’s University at Kingston
Discussant: Sean McCarthy, Texas A&M University

Does Professional Skepticism Affect Audit Quality?
Kris Hardies, University of Antwerp
Sanne Janssen, University of Antwerp
Ann Vanstraelen, Maastricht University
Discussant: Dereck D. Barr-Pulliam, University of Wisconsin–Madison

Banks and Their Big 4 Auditors: Competition Where Art Thou?
Ines Simac, KU Leuven
Simon Dekeyser, KU Leuven
Marleen Willekens, KU Leuven
Discussant: Lakshmana Krishna-Moorthy, Rutgers, The State University of New Jersey, New Brunswick

Session 6.04: Fair Value
Auditing – 1.5 CH
Moderator: Kelsey R. Brasel, Ball State University

Jurors’ Assessments of Audit Quality on Assurance for Fair Values: The Impact of Audit Quality Indicators and Task Difficulty.
Arnold Wright, Northeastern University
Yi-Jing Wu, Texas Tech University
Discussant: James H. Long, Auburn University

The Effect of Framing on Information Search and Information Evaluation in Auditors’ Fair Value Judgments.
Jeffrey R. Cohen, Boston College
Lisa Milici Gaynor, University of South Florida
Norma Ramirez Montague, Wake Forest University
Julie H. Wayne, Wake Forest University
Discussant: Tracie Majors, University of Illinois at Urbana–Champaign

Improving Auditors’ Consideration of Evidence Contradicting Management’s Complex Estimate Assumptions.
Ashley Austin, The University of Georgia
Jacqueline S. Hammersley, The University of Georgia
Michael Ricci, The University of Georgia

Discussant: Sean Dennis, University of Kentucky

 

5:30 pm – 6:30 pm 

Reception

  Dinner on Your Own

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747

 

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