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We gratefully acknowledge KPMG and the KPMG Foundation for their generous support of the 2017 Auditing Section Midyear Meeting and Doctoral Consortium.

2017 Auditing Section Midyear Meeting

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Thursday, January 12, 2017
   
8:00 am – 5:30 pm Doctoral Consortium

 Sponsored by KPMG and the KPMG Foundation

1:00 pm – 6:00 pm Excellence in Auditing Education Workshop

7:00 pm – 8:00 pm Welcome Reception

Friday, January 13, 2017
   
7:30 am – 8:30 am 

Continental Breakfast

8:30 am – 9:45 am 

Plenary A Professional Update: Learning Regulations and Politics
Speaker: Scott Marcello, KPMG

9:45 am – 10:15 am

Break

10:15 am – 11:45 am 

Concurrent Sessions

1.01 Auditing Accounting Estimates
Moderator: A. Rashad Abdel-khalik, University of Illinois-Urbana-Champaign

How Do Auditors Weight the Probability of Downside Risk? The Case of Goodwill Impairment.
Matthew David Baugh, University of Missouri-Columbia
Elaine G. Mauldin, University of Missouri-Columbia
Discussant: Clive Lennox, University of Southern California

Industry Specific vs. Task Specific Auditing Expertise: The Case of Goodwill Impairment.
Monika Causholli, University of Kentucky
Giulio Greco, University of Pisa
Silvia Ferramosca, University of Pisa
Giuseppe D’Onza, University of Pisa
Discussant: Joshua Scott Judd, University of Illinois at Chicago

Does Punitive Action Improve the Reasonableness of Accounting Estimates?
Sarah Stuber, Michigan State University
Chris E Hogan, Michigan State University
Discussant: Sean Dennis, University of Kentucky

1.02 Impact of PCAOB Inspections on the audit process and/or standard-setting
Moderator: Nathaniel Martin Stephens, Utah State University

The Impact of PCAOB Inspections on the Audit Process and Audit Standard Setting.
Colleen M Boland, University of Wisconsin-Milwaukee
Veena Looknanan Brown, University of Wisconsin-Milwaukee
Denise Dickins, East Carolina University
Discussant: Christopher Calvin, Duke University

Unscrewing the Inscrutable: Do Fair Value Deficiencies in PCAOB Inspection Reports Reduce the Information Uncertainty of Complex Estimates?
William Robert Strawser, University of Colorado Denver
Discussant: Yiyang Zhang, University of South Florida

Spillover Mechanisms of International PCAOB Inspections for Audit Quality in Non-US Jurisdictions and the Role of the Domestic Independent Inspection Regime.
Christophe Van Linden, Belmont University
Discussant: Pietro Andrea Bianchi, University of Miami

1.03  Audit Firm Knowledge Sharing
Moderator: Alfred Yebba, Binghamton University - SUNY

The Ties that Bind: Knowledge-Sharing Networks and Auditor Performance.
Monika Causholli, University of Kentucky
Nicole Thorne Jenkins, University of Kentucky
Theresa Floyd, University of Montana
Scott Soltis, University of Kentucky
Discussant: Karen Ton, Emory University

Audit Quality Effects of Joining an International Audit Firm Network.
Matthew Stephen Ege, Texas A&M University
Paul N Michas, University of Arizona-Tucson
Dechun Wang, Texas A&M University
Discussant: Mikhail Pevzner, University of Baltimore

Privacy-Preserving Information Sharing within an Audit Firm.
Alexander Kogan, Rutgers University - Newark
Cheng Yin, Rutgers University - Newark
Discussant: Lei Zou, Maastricht University

1.04 Auditors' Planning, Evidence & Fraud Judgments
Moderator: Vicky B Hoffman, University of Pittsburgh

How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments?
Ann Backof, University of Virginia
Roger D Martin, University of Virginia
Jane Thayer, University of Virginia
Discussant: Erin L Hamilton, University of Nevada-Las Vegas

Improving Multidisciplinary Assurance Team Performance through Training Interventions.
Tri Ramaraya Koroy, university of new south wales
Wendy Green, UNSW Australia
Discussant: Velina Krastimirova Popova, Kennesaw State University

Who’s Paying Attention? Investigating Auditors’ Attention to Fraud During Evidence Evaluation to Improve Auditors’ Responses to Fraud Risks.
Ashley Austin, University of Richmond
Discussant: Tammie Schaefer, University of Missouri-Kansas City

1.05 Auditor Scrutiny, Liability & Conservatism
Moderator: Josette Pelzer, College of Charleston

Can Increased Auditor Scrutiny Deter R&D Underinvestment? The Importance of Communication with the Board and Consistency with Peer Behavior.
Benjamin Commerford, University of Kentucky
Jessica Osgood, University of Massachusetts-Amherst
Ying Wang, University of Massachusetts-Amherst
Discussant: Julie Petherbridge, Mercer University - Atlanta

The Effects of Crowding and Client Importance on Auditor Conservatism.
Jorien Pruijssers, McGill University
Marcel Van Rinsum, RSM Erasmus University
Discussant: Tim David Bauer, University of Illinois-Urbana-Champaign

Juror Perceptions of Auditor Liability after a Critical Audit Matter is Removed.
Jeremy Vinson, Clemson University
Jesse C Robertson, University of North Texas
Ronald Cameron Cockrell, Xavier University
Discussant: Michael Ozlanski, Susquehanna University

1.06 Non-GAAP Measures: Why Do They Raise Concerns?
Moderator: Cynthia Fornelli, Center for Audit Quality
Panelists: Sarah E McVay, University of Washington-Seattle
John May, PwC
Sean May, SEC
Olivia Kirtley, IFAC

12:00 pm – 1:30 pm

Luncheon, Business Meeting, Awards and Recognition


1:45 pm – 3:15 pm

Concurrent Sessions

2.01 Demand for Audits and/or High-quality Audits
Moderator: Ryan T Dunn, University of Missouri-Columbia

Equity-Debt Agency Costs and Demand for Audit Quality.
Santhosh M Ramalingegowda, University of Georgia
Liang Tan, George Washington University
Yong Yu, University of Texas at Austin
Discussant: Miguel A Minutti-Meza, university of miami

Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership.
Jeong-Bon Kim, University of Waterloo
Mikhail Pevzner, University of Baltimore
Xiangang XIN, The Chinese University of Hong Kong
Discussant: Like Jiang, University of Melbourne

Investor Monitoring and Auditor Choice: Evidence from Hedge Fund Activism.
Pablo C Machado, San Diego State University
Discussant: Suzanne M Perry, Texas A&M University - Commerce

2.02 Audit Reports / Intermediaries
Moderator: Xia Xiao, University of Arizona-Tucson

Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom.
Kecia Williams Smith, Virginia Tech
Discussant: Thomas David Adams, University of Connecticut

The Auditor’s Going Concern Opinion and Management’s Forward Looking Disclosures: Evidence from the MD&A.
Maria Enev, VU Amsterdam
Marshall A Geiger, University of Richmond
Anna Gold, VU University Amsterdam
Philip Wallage, University of Amsterdam
Discussant: Nathan R Berglund, Mississippi State University

Do Disclosed Subsequent Events Pose Risk to Financial Reporting Quality?
Keith Czerney, University of Nebraska-Lincoln
Jaime J Schmidt, University of Texas at Austin
Anne Margaret Thompson, University of Illinois-Urbana-Champaign
Wei Zhu, University of Illinois-Urbana-Champaign
Discussant: Patrick Kielty, University of Florida

2.03 Internal Controls
Moderator: Mikhail Sterin, Oklahoma State University

Failed Remediation of Material Weaknesses: The Role of Incentives and Remediation Actions.
Andrew John Imdieke, University of Notre Dame
Discussant: Brant E. Christensen, University of Missouri-Columbia

Are Remediated Material Weaknesses Truly Remediated?
Brant E. Christensen, University of Missouri-Columbia
Stevanie S. Neuman, University of Missouri-Columbia
Sarah Rice, Texas A&M University
Discussant: Andrew John Imdieke, University of Notre Dame

Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?
Lori Shefchik Bhaskar, Indiana University - Bloomington
Joseph H Schroeder, Indiana University - Bloomington
Marcy Lynn Shepardson, Indiana University - Bloomington
Discussant: Tiffany Westfall, Ball State University

2.04 Specialists, Audit Materiality & Complex Estimates
Moderator: Melissa Carlisle, Case Western Reserve University

The Effects of Psychological Ownership on Specialists’ Judgments and Communication in Audit Teams.
Tim David Bauer, University of Illinois-Urbana-Champaign
Cassandra Ruth Estep, Emory University
Emily Elaine Griffith, University of Wisconsin-Madison
Discussant: Lori Shefchik Bhaskar, Indiana University - Bloomington

The Importance of Quantifying Uncertainty: An Examination of Audit Materiality and Sensitivity Analysis Disclosures on Investors’ Judgments and Decisions.
Aasmund Eilifsen, Norwegian School of Economics
Erin L Hamilton, University of Nevada-Las Vegas
William F Messier, University of Nevada-Las Vegas
Discussant: Stephen Joseph Perreault, Providence College

Using Audit Programs to Improve Audits of Complex Estimates.
Jacqueline S Hammersley, University of Georgia
Michael Ricci, University of Georgia
Discussant: D Scott Showalter, North Carolina State University

2.05 Audit partners, Legal Disputes & Auditor-Client Relationships
Moderator: Zenghui Liu, Western Washington University

An Examination of Audit Partners’ Judgments and Decision Making Processes in the Audit for Internal Control over Financial Reporting.
Jeffrey R Cohen, Boston College
Jennifer R Joe, University of Delaware
Jay C. Thibodeau, Bentley University
Gregory M Trompeter, University of Central Florida
Discussant: Kimberly D Westermann, Cal Poly

Legal Disputes Against Independent Auditors: Insights from Prominent Attorneys.
Eldar Maksymov, Arizona State University
Jeffrey Scott Pickerd, University of Massachusetts-Amherst
D. Jordan Lowe, Arizona State University - Tempe
Mark Peecher, University of Illinois-Urbana-Champaign
Andrew Buthod Reffett, Miami University
Discussant: Justin Leiby, University of Florida

Managing the Auditor-Client Relationship Through Audit Partner Transitions: The Experiences of Audit Partners.
Mary Kate Dodgson, University of Massachusetts-Amherst
Christopher P Agoglia, University of Massachusetts-Amherst
G. Bradley Bennett, University of Massachusetts-Amherst
Jeffrey R Cohen, Boston College
Discussant: Kamber Vittori Hetrick, University of Illinois-Urbana-Champaign

2.06 Cross-Country Auditing Research
Moderator: Paul N Michas, University of Arizona-Tucson
Panelists: W Robert Knechel, University of Florida
William Platt, Deloitte & Touche LLP
Roger Simnett, UNSW Australia
Marleen Willekens, KU Leuven

3:15 pm – 3:45 pm

Break

3:45 pm – 5:15 pm

Concurrent Sessions

3.01  Benefits of Audits
Moderator: Christopher Calvin, Duke University

The Impact of Audits on Financial Statement Error in the Presence of Incentive and Opportunity.
Erik S. Boyle, University of Cincinnati
Christine Botosan, FASB
Melissa Lewis-Western, Brigham Young University
Discussant: Paul N Michas, University of Arizona-Tucson

Expert Auditors in Strategic Alliances.
Yuan Ji, The Hong Kong Polytechnic University
Yanfeng Xue, The George Washington University
Discussant: Wei Zhang, Arizona State University

Have They Changed the Way of Cheating? An Analysis of Management Fraud Schemes Pre and Post SOX.
Lei Gao, SUNY-Geneseo
Kyunghee Yoon, Rutgers Business School
Rajendra P Srivastava, University of Kansas
Discussant: Kerri-Ann Sanderson, Bentley University

3.02 Audit Pricing
Moderator: Joshua Scott Judd, University of Illinois at Chicago

The Effects of Financial Statement Disaggregation on Audit Pricing.
Kevin Koh, Nanyang Technological University
Yen H. Tong, Nanyang Technological University
Zinan Zhu, National University of Singapore
Discussant: Padmakumar Mathrumandiram Sivadasan, Tulane University

Audit Pricing and Audit Quality: The Influence of Livability.
Jeff L Payne, University of Kentucky
Chong Wang, University of Kentucky
Russell Williamson, University of Kentucky
Discussant: Allison Kristina Beck, Florida State University

The Pricing of IPO Audit Expertise in the U.S. Initial Public Offerings Market.
Jungeun Park, Louisiana State University - Baton Rouge
Discussant: Leah Elena Muriel, Oklahoma State University

3.03 Big N Quality Effects
Moderator: Dorsey Lee Baskin, retired from Grant Thornton LLP

Does the Big-4 Effect Exist when Reputation and Litigation Risks are Low? Evidence from Audit-Partner–Auditee Pair Switches.
Limei Che, University College of Southeast Norway
Ole-Kristian Hope, University of Toronto - Rotman School of Management
John Christian Langli, BI Norwegian Business School
Discussant: Joshua Gunn, University of Pittsburgh

Big 4 Auditors, Corporate Governance, and Earnings Management under Principles and Rule-Based Reporting Regimes: Cross-Country Empirical Evidence.
Carol E Vann, University of South Alabama
Theresa Presley, Pittsburg State University
Discussant: Timothy Andrew Seidel, Brigham Young University

Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments.
Philip Wang, University of Florida
John(Xuefeng) Jiang, Michigan State University
Isabel Wang, Michigan State University
Discussant: Xia Zhang, University of Washington - Tacoma

3.04 Auditor-Client Relationships & Interactions
Moderator: Penelope Lee Bagley, Appalachian State University

An Examination of Trust and Distrust in Auditor-Client Relationships.
Erin Michelle Hawkins, University of South Carolina
Joel Owens, University of Nebraska-Lincoln
Discussant: Aaron Saiewitz, University of Nevada-Las Vegas

Expectancy Violations and Audit Partner Tenure on Client Managers’ Negotiation Positions: The Benefits and Implications of Longer Partner Tenure.
Mary Kate Dodgson, University of Massachusetts-Amherst
Christopher P Agoglia, University of Massachusetts-Amherst
G. Bradley Bennett, University of Massachusetts-Amherst
Discussant: Tina Carpenter, The University of Georgia

The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting.
Tim David Bauer, University of Illinois-Urbana-Champaign
Anthony Bucaro, Case Western Reserve University
Cassandra Ruth Estep, Emory University
Discussant: Patrick J Hurley, Northeastern University

3.05 Workpaper Reviews, Reviewers & Audit Quality
Moderator: Lisa M Victoravich, University of Denver

Effects of Prepopulating Workpapers with Prior Year Conclusions on Auditors’ Risk Assessments and the Backfiring Effect of Guidance.
Sarah E Bonner, University of Southern California
Tracie Majors, University of Southern California
Stacey Ritter, University of Southern California
Discussant: Emily Emily Hornok, University of Mississippi

Shifting Styles: Do Audit Workpaper Reviewers Tailor Feedback on Audit Engagements?
Christine Gimbar, DePaul University
James Greg Jenkins, Virginia Tech University
Gabriel Saucedo, Seattle University
Nicole Wright, Northeastern University
Discussant: Ann Backof, University of Virginia

Workplace Mindfulness and its Effect on Audit Quality-Threatening Behavior.
Nathan Hatch Cannon, Texas State University - San Marcos
David Noel Herda, Texas State University
Randall F Young, Texas State University
Discussant: Christine Marie Sims, University of Georgia

3.06 Risk Assessment Techniques: Teaching Auditing Students to Think Like an Auditor
Moderator: Edward B Douthett, George Mason University
Panelists: Mark S Beasley, North Carolina State University
John Louis DeMelis, EY
Chris Dinkel, PwC
Elizabeth Gantnier, DHG and AICPA Auditing Standards Board
John Fiebig, PCAOB
Doug Anderson, CAE Solutions and Institute of Internal Auditors

5:30 pm – 7:00 pm  

Reception

Saturday, January 14, 2017
   
7:30 am – 8:30 am

Continental Breakfast & Research and Education Forum

Table 1: Audit Quality

Evaluating the Effect of Industry Specialist Duration on Audit Quality.
Dennis M Lopez, University of Texas-San Antonio
Jose Vega, Clarkson University

The Impact of Job Satisfaction on Audit Quality.
Phong Truong, Carnegie Mellon University
Non-timely Filers and Audit Quality.
Dan Shaw, Louisiana State University

Does office consulting service focuse influence audit quality.
Albert L. Nagy, John Carroll University
Matthew Sherwood, University of Massachusetts at Amherst
Aleksandra B Zimmerman, Northern Illinois Universtiy

Table 2: Internal Control and/or Internal Audit

The Moderating Role of Internal Control in Tax Avoidance.
Hanwen Chen, University of International Business and Economics
Daoguang Yang, University of International Business and Economics
Xinmin Zhang, University of International Business and Economics
Nan Zhou, State University of New York at Binghatmon

The Effects of Cultural Dimension on the Internal Audit Function: A Worldwide Comparison of Internal Audit Characteristics.
Marc Eulerich, University Duisburg-Essen
Nicole V.S. Ratzinger-Sakel, University of Hamburg

The Association between Combined Assurance and Internal Audit Effectiveness.
Tatiana Mazza, Free University of Bozen
Stefano Azzali, University of Parma

The Impact of using Internal Audit as Management Training Ground on Audit Quality.
Grace Mubako, University of Texas at El Paso

Table 3: Corporate Governance

CFO Outside Directorships: What Happens to the Home Firm?
Lauren Cunningham, University of Tennessee-Knoxville
Justin Cole Short, University of Tennessee-Knoxville

Women on Boards and Firm Performance in Egypt: The Market Does Not Discriminate.
Angie M AZaher, American University Cairo
Dina M Abdel Zaher, University of Houston-Clear Lake

Corporate Social Performance and Audit Pricing.
Angie M AZaher, American University Cairo
Dina M Abdel Zaher, University of Houston-Clear Lake

Audit Committee Compensation and Audit Quality.
James C Hansen, Weber State University
Keejae P Hong, University of North Carolina-Charlotte

Table 4: Audit Fees

The Impact of Takeover Threat on Audit Fees: Evidence from International M&A Laws and U.S. Antitakeover Laws.
Ahrum Choi, Hong Kong Baptist University
Jay Junghun Lee, University of Massachusetts-Boston
Jong Chool Park, Old Dominion University

Do Auditors Care About Aggressive Gains Trading?
Adam Greiner, University of Denver
Mark Kohlbeck, Florida Atlantic University - Boca
Thomas Joseph Smith, University of South Florida

Long-Term Shifts in the Audit Market: Higher BIG-4 Fees are Associated with Greater Client Retention.
Hua Xin, University of Louisville
Bharat Sarath, Rutgers University - Newark

Table 5: Tax and/or financial-reporting-related

What Turns the Taxman On? Audit Opinion and Tax Return Adjustments in a Voluntary Audit Environment.
Hannu Ojala, Aalto University
Jill Collis, Brunel University London
Kinnunen Juha, Aalto University
Lasse Niemi, Aalto University
Pontus Troberg, Hanken School of Economics

Certainty and Realism in Earnings Announcements.
James D Whitworth, University of South Florida
Scott E Seavey, University of Nebraska-Lincoln
Neal Michael Snow, Lehigh University

Short Sellers and the Contagion Effect of Audit Failures.
Truong X Duong, Iowa State University
Olena Victoria Watanabe, Iowa State University

Table 6: Demand for Audits / Audit Quality
The Reputation Effect of Going Concern Reporting Errors.
Nathan R Berglund, Mississippi State University

Audit Failures of Individual Auditors: Reputational Consequences and Learning Effects.
Marcin Pawel Bartkowiak, Technical University of Munich
Benedikt Downar, Technische Universität München
Juergen Ernstberger, Technische Universitaet Muenchen
Christopher Koch, Johannes Gutenberg University Mainz

Does it Pay to Remediate? An Analysis of the Internal and External Benefits that Result from Remediation.
Robert Felix, University of Baltimore
Amanda Lyn Wilford, Southern Utah University

Table 7: Corporate Social Responsibility Reporting

Corporate Social Responsibility and Accounting Restatements.
Qin Lian, Portland State University
Lin Zheng, Kelley School of Business - Indianapolis

Abnormal CSR Performance and Auditor Litigation Risk.
Li Zheng Brooks, Washington State University

Corporate Social Responsibility Reporting, Sustainability Assurance and Auditor Conservatism.
Shipeng Han, University of Massachusetts-Dartmouth
Zabihollah Rezaee, University of Memphis
Liang Song, Michigan Tech University
Joseph H. Zhang, University of Memphis

Table 8: Audit Quality

Do Client Knowledge and Audit Team Composition Mitigate Partner Workload?
Katsushi Suzuki, Hitotsubashi University
Tomomi Takada, Kobe University

Did the First 10 Years of the PCAOB Inspection Regime Attenuate the Big 4 Audit Quality Differential?
Nathan Lundstrom, University of Missouri-Columbia
Inder K Khurana, University of Missouri-Columbia
K. K. Raman, University of Texas-San Antonio

The Sentinel Effect and Audit Quality in the Healthcare Industry.
Jared Koreff, University of Central Florida
Sean WG Robb, University of Central Florida
Gregory M Trompeter, University of Central Florida

The Consequences of Auditor Industry Concentration During Industry-Specific Crisis.
Emily Hunt, University of Arkansas-Fayetteville
Ganapathi S Narayanamoorthy, Tulane University
Stephen Rowe, University of Arkansas

Table 9: Auditor Response to Risk

Fair Value Measurements, Disclosure, and Audit Risk.
Seokyoun Hwang, College of Staten Island, CUNY
Bharat Sarath, Rutgers University - Newark

Consistency in Meeting or Beating Analysts’ Earnings Expectations and Auditor Response.
Yiyang Zhang, University of South Florida

The Role of Audited Voluntary Disclosures in Reducing Auditing Expectations Gap.
Amir Michael, Durham University (UK)

Table 10: Education

Applying Interpersonal Relationships and Integrity to Help Strengthen Accountants’ Continuing Professional Ethics Education.
Eileen Z Taylor, North Carolina State University
Alan Reinstein, Wayne State University
Natalie T Churyk, Northern Illinois University

Neuropsychological Abilities in Accounting Students.
Cardamine Carmen Olsen, Norwegian School of Economics

Analyzing Pedagogical Approaches Used in Second Auditing Courses.
Alan Reinstein, Wayne State University
Natalie T Churyk, Northern Illinois University

Table 11: Instructional Cases

Formulation Advances, Inc.
Jane Elizabeth Baird, Minnesota State University - Mankato
Steven J Johnson, Minnesota State University, Mankato

Conducting a Physical Inventory Observation of McIntyre Organics: Turning the Classroom into a Warehouse.
Michael Ozlanski, Susquehanna University
Suzanne Marie Seymoure, Saint Leo University

Table 12: Materiality

Audit Partners’ Experiences with Materiality and Detected Misstatements.
William F Messier, University of Nevada-Las Vegas
Aasmund Eilifsen, Norwegian School of Economics
Natalia Kochetova-Kozloski, Saint Mary's University

Using Ancient Rules to Develop New Perspectives on Materiality.
Alan Reinstein, Wayne State University
Shlomo Sawilowsky, Wayne State University
Eileen Z Taylor, North Carolina State University

Table 13: Fraud & Skepticism

Collusive Fraud: Leader, Fraud, and Organizational Characteristics.
Carol C. Bishop, Georgia Southwestern State University
Dana R. Hermanson, Kennesaw State University
Richard A Riley, West Virginia University

Explaining Reductions in Professional Skepticism with Moral Disengagement.
Jared A Eutsler, University of North Texas

The Relationship between Auditor Industry Specialization and Audit Fees: An Analysis of Partner-Level Specialization in the Context of Fraud.
Shannon Sidaway, rmit university
Ilias G Basioudis, University of Aston
Brendan O'Connell, RMIT University

Table 14: Auditor Independence

The Impact of Disclosing Auditor Independence and Tenure on Non-Professional Investor Judgment and Decision-Making.
Tyler Williams, Bentley University

The Impact of Organizational Identity and Professional Norm Salience on Internal Auditors’ Assessments of Internal Control Weaknesses.
Ian T Burt, Niagara University
Theresa A Libby, University of Waterloo

Modeling the Role of Auditor Independence Within an Interactive Model of Audit Quality.
Pamela Barton Roush, University of Central Florida

Table 15: Regulation

Auditor Misstatement Risk Assessments: A Study of the Impact of Workload, Nondiagnostic Information and PCAOB Guidance.
Suzanne M Perry, Texas A&M University - Commerce
Don W Finn, University of North Texas

How 40 Years of Audit Standards Have (and Haven’t) Changed Clients’ View of the Auditor.
Marcus M. Doxey, University of Alabama-Tuscaloosa
Dan Stone, University of Kentucky
Robert Ewing, University of Kentucky

Table 16: Audit Firm Environment

Engagement Partner Identification and Jurors’ Evaluation of Engagement Partner Liability.
Kayla Denise Booker, Rhodes College
Adrian LaTarus Mayse, Howard University

An Audit Committee Member's Role in Audit Adjustment Disputes: Developing Long-Term Auditor Relationships' Effect on Audit Quality.
Emily R. Seay, Ohio University

Alternative Work Arrangements: Perceptions of Participants and Non-Participants.
Leslie Helen Blix, Southern Illinois University - Carbondale
Katherine Brunelle Sorensen, Southern Illinois University - Carbondale

An Investigation into Public Accounting Firms' Use of Tangible Rewards.
Krista Fiolleau, University of Waterloo
Carolyn MacTavish, Wilfrid Laurier University
White Giselle, University of Waterloo

Table 17: Auditor Judgment

Strategies to Improve Auditor Judgment in the Audit of the Statement of Cash Flows.
Laura C Alford, Louisiana State University
Dana Hollie, Louisiana State University - Baton Rouge

How Cultural Mindsets Impact Auditor Judgments in Fair Value Auditing: Implications for Practice and Research.
Aaron Saiewitz, University of Nevada-Las Vegas
Ying Wang, University of Massachusetts-Amherst

The Impact of Individual Versus Team-Based Decision Processing on Audit Judgments: An Exploratory Analysis of Choice-Shifts.
Patricia Alvaro Wellmeyer, University of California-Irvine
Theodore Jaye Mock, University of California-Riverside
Iris Stuart, Norwegian School of Economics

8:30 am – 9:45 am

Plenary - The Disney Audit: Views from PwC and Top Financial Experts within Disney
Speakers: Christopher J. Bourdon, PwC
Kristin L. Benton, PwC
Gary Hansen, The Walt Disney Company
Tracy Willis, The Walt Disney Company


9:45 am – 10:15 am

Break

10:15 am – 11:45 am

Concurrent Sessions

4.01  Audit Regulation
Moderator: Kecia Williams Smith, Virginia Tech

Auditor Regulation and Financial Reporting Quality of Financial Institutions: Evidence from the Staggered Implementation of the EU Audit Directive.
Ines Simac, KU Leuven
Marleen Willekens, KU Leuven
Discussant: Ulrike Thuerheimer, Maastricht University

Audit Regulation and the Cost of Equity Capital.
Phillip T Lamoreaux, Arizona State University - Tempe
Landon Mauler, Florida State University
Nathan Newton, University of Missouri-Columbia
Discussant: Keith Czerney, University of Nebraska-Lincoln

Does the Dodd-Frank Act Affect the Informativeness of Credit Rating Changes? Evidence from Audit Pricing.
Bradley Lawson, Oklahoma State University
Sean Thomas McGuire, Texas A&M University
Dechun Wang, Texas A&M University
Discussant: Colin D Reid, Washington and Lee University

4.02 Challenges/Constraints to Audit Quality
Moderator: Phong Truong, Carnegie Mellon University

Assessing Initiatives to Improve the Quality of Group Audits Involving Other Auditors.
Elizabeth Carson, University of New South Wales
Roger Simnett, UNSW Australia
Ann Vanstraelen, Universiteit Maastricht
Gregory M Trompeter, University of Central Florida
Discussant: Sarah E Stein, Virginia Tech

Consistently in Trouble: Negative Consequences of Accounting Inconsistency.
Kyle Peterson, University of Oregon
Roy Schmardebeck, University of Missouri
T. Jeffrey Wilks, Brigham Young University
Discussant: Dana Marie Wallace, University of Central Florida

Audit Office Client Portfolio-Induced Time Pressure and Audit Quality.
Keith Czerney, University of Nebraska-Lincoln
Daun Jang, University of Nebraska-Lincoln
Thomas C Omer, University of Nebraska-Lincoln
Discussant: Chris E Hogan, Michigan State University

4.03 Current Issues
Moderator: Devin Williams, University of Illinois

Does It Matter Where Other Audit Participants are Disclosed?
Juan Mao, University of Texas at San Antonio
Discussant: Joseph H Schroeder, Indiana University - Bloomington

University-Level Recruiting and Black Underrepresentation in the Auditing Profession.
Andrew Bird, Carnegie Mellon University
Chan Li, University of Pittsburgh
Paul E. Madsen, University of Florida
Thomas Ruchti, Carnegie Mellon University
Discussant: Michelle Draeger, Oklahoma State University

Engagement Partner Visibility, Fee Pressure, and the Effect on Audit Quality.
Timothy Andrew Seidel, Brigham Young University
Ling Lisic, George Mason University
Wuchun Chi, National Chengchi University
Linda Ann Myers, University of Tennessee Konxville
Mikhail Pevzner, University of Baltimore
Discussant: Dane M Christensen, University of Oregon

4.04 Socialization, Audit Review & PCAOB Inspections
Moderator: Brett A. Rixom, Florida International University

Socialization, Transition, and Role Acquisition: Evidence on Becoming a Professional in Public Accounting.
Kimberly D Westermann, Cal Poly
Mark Covaleski, University of Wisconsin-Madison
Christine Earley, Providence College
Karla Johnstone, University of Wisconsin-Madison
Discussant: Eldar Maksymov, Arizona State University

Self-Serving Bias and Affective Reactions to Audit Review.
Kimberly D Westermann, Cal Poly
Jean C Bedard, Bentley University
Lindsay Andiola, Virginia Commonwealth University
Discussant: Christine Gimbar, DePaul University

PCAOB Inspections and the Use of Standardized Audit Technologies.
Colleen M Boland, University of Wisconsin-Milwaukee
Brian E Daugherty, University of Wisconsin-Milwaukee
Denise Dickins, East Carolina University
Discussant: Heather Carrasco, Texas Tech

4.05 Cyber Security Risk Management Program Examination Engagements
Moderator: Jefim Boritz, University of Waterloo
Panelists: Chris Halterman, EY
Erin Mackler, AICPA
Catherine Nance, Center for Audit Quality

12:00 pm – 1:30 pm 

Luncheon Business Meeting, Awards and RecognitionSpeaker:
Audrey A. Gramling, Colorado State University

1:45 pm – 3:15 pm 

Concurrent Sessions

5.01 Benefits and Unintended Consequences of Auditor Inspections
Moderator: Barbara Murray Grein, Drexel University

What is the Effect of the PCAOB Part II Inspection Report Disclosure of Income Tax Deficiencies on Auditor-Provided Tax Services?
Jaehan Ahn, University of Oklahoma
Herita Akamah, University of Nebraska – Lincoln
Sydney Shu, San Diego State University
Discussant: Phillip T Lamoreaux, Arizona State University - Tempe

PCAOB Quality Control Inspection Reports and Changes in Market Share: A Re-Examination of Prior Evidence.
William L Buslepp, Louisiana State University
Lisa M Victoravich, University of Denver
Jared DeLisle, washington state university - vancouver
Discussant: Michael J Mowchan, American University

Explaining Auditors Propensity to Issue Going-Concern Opinions Post-GFC in Australia.
Elizabeth Carson, University of New South Wales
Neil L Fargher, Australian National University
Yuyu Zhang, Queensland University of Technology
Discussant: Amanda Convery, University of Delaware

5.02 Audit Market Competition & Audit Location
Moderator: G. Bradley Bennett, University of Massachusetts-Amherst

The Effect of Private-Company Auditors and PCAOB-Registered Firms on Audit Market Competition.
Devin Williams, University of Illinois
Discussant: Elizabeth Carson, University of New South Wales

The Effects of Audit-Firm Monopoly Power within Local Audit Markets.
Jaehan Ahn, University of Oklahoma
Discussant: Matthew Sherwood, University of Massachusetts at Amherst

Performance on Within Office Distributed Audit Teams: The Roles of Shared Context, Communication, and Accountability
Karla Johnstone, University of Wisconsin-Madison
Denise Downey, Villanova University
Kara Obermire, Oregon State University
Discussant: G. Bradley Bennett, University of Massachusetts-Amherst

5.03 Corporate Governance / Auditor Response to Corruption Culture
Moderator: Caroline Claro Hayek, Texas A&M University - Commerce

The Role of Director and Executive Interlocks in Mitigating Uncertainty in Auditor Hiring Decisions.
Clive Lennox, University of Southern California
Yingri Julia Yu, Nanyang Technological University
Discussant: Hua Xin, University of Louisville

Professional Diversity of the Audit Committee and the Effect on the Financial Reporting Process.
Kathleen Harris, Washington State University
Discussant: Brian Todd Carver, Clemson University

Corruption Culture, Auditor Choice, and Audit Pricing.
Tracy Gu, University of Hong Kong
Tse-Chun Lin, University of Hong Kong
Xiaoding Liu, University of Oregon
Discussant: Qian Wang, Iowa State University

5.04 Auditor and Audit Committee Independence
Moderator: Nathan Lundstrom, University of Missouri-Columbia

Does Audit Committee Accounting Expertise Help to Safeguard Auditor Independence?
Timothy Andrew Seidel, Brigham Young University
Ling Lisic, George Mason University
Linda Ann Myers, University of Tennessee Konxville
Jian Zhou, University of Hawaii-Manoa
Discussant: Divesh Sharma, Kennesaw State University

Economic Importance of the Client: When Do Shareholders Care about Auditor Independence?
Sven Hoerner, Julius-Maximilians-Universitaet Wuerzburg
Jacob Justus Leidner, University of Würzburg
Discussant: Adam Vitalis, Georgia Institute of Technology

Audit Committees’ Independence and the Information Content of Earnings Announcements in Western Europe.
Alain Schatt, HEC Lausanne
Discussant: James C Hansen, Weber State University

5.05 Conflicts of Interest, Fraud & Audit Quality
Moderator: Lucas Mahieux, Toulouse School of Economics

The Effects of Auditor Tenure on Fraud and Its Detection.
Evelyn R Patterson, Indiana University - Indianapolis
Reed Smith, Indiana University - Indianapolis
Discussant: Amir Michael, Durham University (UK)

Conflicts of Interest in Auditing.
Lucas Mahieux, Toulouse School of Economics
Discussant: Evelyn R Patterson, Indiana University - Indianapolis

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality.
Evelyn R Patterson, Indiana University - Indianapolis
Reed Smith, Indiana University - Indianapolis
Discussant: Lucas Mahieux, Toulouse School of Economics

3:15 pm – 3:45pm

Break

3:45 pm – 5:15 pm   


Concurrent Sessions

6.01 Auditor Expertise
Moderator: Olena Victoria Watanabe, Iowa State University

Auditor Expertise in Mergers and Acquisitions.
Ronen Gal-Or, Northeastern University
Rani Hoitash, Bentley University
Udi Hoitash, Northeastern University
Discussant: Timothy Andrew Seidel, Brigham Young University

Effects of Auditor-Provided Tax Services on Book-Tax Differences and Investors’ Mispricing of Book-Tax Differences.
Bing Luo, San Francisco State University
Discussant: Jeanmarie Lord, University of Texas at Austin

Relevance versus Reliability: Industry Specialist Auditors and Accrual Informativeness.
Annelies HK Renders, Universiteit Maastricht
Britt Smeets, Maastricht University
Ann Vanstraelen, Universiteit Maastricht
Patrick Vorst, Universiteit Maastricht
Discussant: Nicole V.S. Ratzinger-Sakel, University of Hamburg

6.02 Individual Auditor Effects on Audit Quality
Moderator: Eric Condie, University of Wisconsin - Madison

Audit Committee Members' Social Identities and Corporate Governance Roles: Evidence from IPOs.
Kara Obermire, Oregon State University
Discussant: Colleen M Boland, University of Wisconsin-Milwaukee

Audit Firm Tenure, Intertemporal Comparability, and Corporate Bond Rating Properties.
Xia Zhang, University of Washington - Tacoma
Sam Bonsall, Ohio State University
Inder K Khurana, University of Missouri-Columbia
Discussant: Li Zheng Brooks, Washington State University

Academic Practitioner Auditors.
Juergen Ernstberger, Technische Universitaet Muenchen
Christopher Koch, Johannes Gutenberg University Mainz
Martin Prott, Technical University of Munich
Discussant: Matthew David Baugh, University of Missouri-Columbia

6.03 Auditor Assessment of Risk & Professional Skepticism
Moderator: Angie M Abdel Zaher, American University Cairo

Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees.
He Li, Rutgers Business School
Won Gyun No, Rutgers, The State University of New Jersey
Jefim Boritz, University of Waterloo
Discussant: Quinn Thomas Swanquist, Georgia State University

Do External Auditors Respond to Tax Risk? Evidence from Audit Fees and Auditor-Provided Tax Services.
John L Abernathy, Kennesaw State University
Eric T Rapley, Colorado State University
James Stekelberg, University of Arizona-Tucson
Discussant: Nathan Newton, University of Missouri-Columbia

A Cross-National Investigation of Auditors’ Professional Skepticism: The Role of Informal Institutions.
Olof Bik, Nyenrode Business Universiteit
Reggy Hooghiemstra, University of Groningen
Discussant: Roger Simnett, UNSW Australia

6.04 Non-Auditing Services / Opinion-Shopping
Moderator: Thomas David Adams, University of Connecticut

Do Firms Successfully Shop for Preferred Accounting Treatment? Evidence from Changes in Accounting Estimates.
Jieying Zhang, University of Texas at Dallas
Yuping Zhao, University of Houston-Houston
Discussant: Christophe Van Linden, Belmont University

The Determinants and Value Relevance of Voluntarily Disclosing the Tax Planning and Compliance Components of Auditor Provided Tax Services.
Ronen Gal-Or, Northeastern University
Michelle Harding, University of Tennessee-Knoxville
Vic Naiker, Monash University - Caulfield
Discussant: Kecia Williams Smith, Virginia Tech

The Impact of Benefit Plan Audits on Financial Statement Audit Quality and Financial Statement Auditor Choice.
Jaclyn Prentice, Oklahoma State University
Kenneth L Bills, University of Arkansas
Gary Peters, University of Arkansas-Fayetteville
Discussant: Marc Eulerich, University Duisburg-Essen

6.05 Audit Quality & Judgment
Moderator: Kendall O Bowlin, University of Mississippi

Ego Depletion and Auditors' JDM Quality.
Patrick J Hurley, Northeastern University
Discussant: Jason L. Smith, University of Nevada-Las Vegas

Mandatory Disclosure of Audit Engagement Partners: Effects on Audit Quality.
Veena Looknanan Brown, University of Wisconsin-Milwaukee
Jodi Lynn Gissel McDowell, Marquette University
Adam Vitalis, Georgia Institute of Technology
Discussant: Kendall O Bowlin, University of Mississippi

Audit Quality Indicators: An Activity.
Anna J Johnson-Snyder, Bradley University
Denise Dickins, East Carolina University
Rebecca Fay, East Carolina University
John T. Reisch, East Carolina University
Discussant: Natalia Kochetova-Kozloski, Saint Mary's University

5:30 pm – 6:30 pm 

Reception


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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