-
Please mark your calendar!
The 2016 Auditing Section Meeting will be held in Scottsdale, Arizona, at the DoubleTree Paradise Valley Resort on January 14-16, 2016.
Search and /or Browse the Online Program Calendar
| 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  |
| 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 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 Speaker: Brian Croteau, SEC |
| 1:45 pm – 3:15 pm | Concurrent Sessions Panelists:
|
| 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