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We gratefully acknowledge the KPMG Foundation for their generous support of the 2019 Auditing Section Midyear Meeting and Doctoral Consortium.

2019 Auditing Midyear Meeting

Concurrent Session Abstracts Click Here 

 List of Reviewers Click Here

Thursday, January 17, 2019
   
12:00 pm – 5:00 pm

Doctoral Consortium

 Sponsored by KPMG Foundation

1:00 pm – 5:45  pm

Excellence in Auditing Education Workshop

5:00 pm – 7:00 pm

Doctoral Reception

7:00 pm – 8:00 pm

Welcome Reception

Friday, January 18, 2019
   
7:30 am – 8:30 am 

Continental Breakfast

8:45 am – 9:45 am 

Welcome & Plenary Session
Personal Development - 1.2 CH

Welcome: Kathryn Kadous, Emory University and AAA Auditing Section President


Speaker: Francis “Abe” Dymond, PCAOB Chief of Staff

9:45 am – 10:15 am

Break

10:15 am – 11:45 am 

Concurrent Sessions

1.01: Panel: The PCAOB’s New Strategic Plan: What Will It Mean for the Auditing Profession?
Auditing - 1.8 CH
Moderator: Cynthia Fornelli, Center for Audit Quality

Panelists: Francis “Abe” Dymond, PCAOB Chief of Staff
Trent Gazzaway, Grant Thornton LLP
Joe Ucuzoglu, Deloitte & Touche LLP

1.02: Audit Committee Expertise and Responsibilities
Auditing - 1.8 CH
Moderator: Adam Greiner, University of Denver

Do Compelling Director Stock Ownership Requirements Affect Audit Committee Monitoring of Financial Reporting?
Marcy Shepardson, Indiana University Bloomington
Amanda Bree Josefy, Indiana University Bloomington
Rani Hoitash, Bentley University
Discussant: Marc Eulerich, University of Duisburg-Essen

Do Greater Audit Committee Responsibilities Enhance Corporate Governance?
Jacob Jaggi, The University of Arizona
Musaib Ashraf, The University of Arizona
Preeti Choudhary, The University of Arizona
Discussant: Nicholas Cicone, University of Florida

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
Musaib Ashraf, The University of Arizona
Paul N. Michas, The University of Arizona
Daniel Russomanno, The University of Arizona
Discussant: Michelle Draeger, Colorado State University

1.03: Audit Partner Expertise and Experience
Auditing - 1.8 CH
Moderator: Timothy A. Seidel, Brigham Young University

Engagement Partner’s Expertise and Audit Fees: An Archival Study
Jean Bedard, Laval University
Jerome Deschenes, Laval University
Mathijs Van Peteghem, Maastricht University
Discussant: Stephani A. Mason, DePaul University

The Impact of Audit Partners’ First-Hand Experience with Arthur Andersen’s Demise on Their Style
Timothy A. Seidel, Brigham Young University
Jeffrey Pittman, Memorial University of Newfoundland
Ling Lei Lisic, Virginia Polytechnic Institute and State University
Feng Guo, The University of Kansas
Mi Zhou, Virginia Commonwealth University
Discussant: Ryan T. Dunn, Auburn University

The Market Premium for Audit Partners with Big 4 Experience
Aleksandra B. Zimmerman, Northern Illinois University
Kenneth L. Bills, University of Arkansas
Monika Causholli, University of Kentucky
Discussant: Devin Williams, University of Illinois at Urbana–Champaign

1.04: Audit Opinion Shopping
Auditing - 1.8 CH
Moderator: John Kyle Castonguay, Hofstra University

Do Companies Shop for Auditors to Conceal Misstatements? Evidence from the Termination of Auditor-Client Engagement During the Misstatement Period
Zvi Singer, HEC Montreal
Jing Zhang, The University of Alabama in Huntsville
Discussant: Chenxi Lin, The University of Kansas

Investor Sentiment and Audit Opinion Shopping
Peng Guo, Michigan Tech University
John Daniel Eshleman, Michigan Technological University
Keval U. Amin, Stony Brook University, SUNY
Discussant: Claudia Hernandez, Florida International University

Regulation and Opinion Shopping: Evidence from the U.S. Broker-Dealer Industry
Yu Bai, University of Houston
Discussant: Kris Hardies, University of Antwerp

1.05: Auditor Litigation
Auditing - 1.8 CH
Moderator: Erik Boyle, University of Cincinnati

Attorney Strategy and Experience in Disputes Against Auditors: Insights from the Legal Field
Brian Matthew Goodson, Clemson University
Jonathan H. Grenier, Miami University
Eldar Maksymov, Arizona State University
Discussant: Aaron Saiewitz, University of Nevada, Las Vegas

 Effects of Data Visualization on Auditors’ and Jurors’ Judgments
Anna Rose, Oregon State University
Jake Rose, Oregon State University
Kerri-Ann Sanderson, Bentley University
Jay C. Thibodeau, Bentley University
Kristian Rotaru, Monash Business School
Discussant: Dan Rimkus, The University of Texas at Austin

The Effects of Social Identification and Expert Witness Credibility on Juror Judgments of Auditor Negligence
Duane M. Brandon, Auburn University
Travis P. Holt, Auburn University
James H. Long, Auburn University
Jennifer M. Mueller-Phillips, Auburn University
Discussant: Erik S. Boyle, University of Cincinnati

1.06: The Influence of Management and Boards on
Audit Judgment and Processes
Auditing - 1.8 CH
Moderator: Amy Donnelly, Clemson University

An Analysis of Expectation Gaps between Members of the Board of Directors and Auditors Regarding Attributes Influencing Clients’ Auditor Choice Decisions
Martin Schmidt, ESCP Europe
Francis Goddard, ESCP Europe
Discussant: Marcus M. Doxey, The University of Alabama

When Does Developing an Independent Estimate Reduce the Biasing Influence of Management Preferences?
Brian C. Fitzgerald, Northeastern University
Christopher J. Wolfe, Texas A&M University
Kecia Williams Smith, Virginia Polytechnic Institute and State University
Brent A. Garza, Texas A&M University
Discussant: Donald R. Young, Indiana University Bloomington

Does Auditor Self-Regulatory Depletion Harm Year-End Negotiation Outcomes? The Importance of Considering Managers’ Depletion and Individual Attributes
Lori Shefchik Bhaskar, Indiana University Bloomington
Tracie Majors, University of Southern California
Adam Vitalis, University of Waterloo
Discussant: Kamber Vittori Hetrick, Northeastern University

12:00 pm – 1:30 pm

Luncheon: Awards and Recognitions
Speaker: Cynthia M. Fornelli, Center for Audit Quality (CAQ)

1:45 pm – 3:15 pm

Concurrent Sessions

2.01: Panel: A Discussion on Publishing in Less
Mainstream Areas
Auditing - 1.8 CH
Moderator: Jaime J. Schmidt, The University of Texas at Austin

Panelists: Jeffrey R. Cohen, Boston College
Linda A. Myers, University of Tennessee
Roger Simnett, University of New South Wales
Kimberly D. Westermann, California Polytechnic
State University, San Luis Obispo

2.02: Regulation and Monitoring
Auditing - 1.8 CH
Moderator: Colleen M. Boland, University of Wisconsin–Milwaukee

Accounting Standard Precision, Monitoring Structure, and Misreporting
Li Fang, Iowa State University
Jeffrey Pittman, Memorial University of Newfoundland
Yinqi Zhang, American University
Yuping Zhao, University of Houston
Discussant: Colleen M. Boland, University of Wisconsin–Milwaukee

Regulation, Auditor Litigation and Settlements
Lakshmana Krishna Moorthy, Tulane University
Bharat Sarath, Rutgers, The State University of New Jersey, Newark
Discussant: Jared A. Eutsler, University of North Texas

Regulatory Uncertainty and Audit Fees: Evidence from Cannabis Legalization and Financial Institutions
James Brushwood, Colorado State University
Curtis Hall, Drexel University
Eric T. Rapley, Colorado State University
Discussant: Lauren Dreher Cunningham, The University of Tennessee

2.03: Audit Office Pricing and Quality
Auditing - 1.8 CH
Moderator: Stephani A. Mason, DePaul University

Dynamics of Audit Pricing at the Office Level: Evidence from Relative Audit Fees and Subsequent Audit Pricing
Xudong Li, Monmouth University
Discussant: David C. Hay, The University of Auckland

Implications of Audit Office Resource Allocation Shocks: Evidence from Late 10-K Filings
Stuart Dearden, University of Nebraska–Lincoln
Discussant: Nathan Chad Goldman, The University of Texas at Dallas

Moving to Less Contaminated Audit Offices and the Likelihood of Misstatement
Yuzhou Chen, University of Nebraska–Lincoln
Thomas C. Omer, University of Nebraska–Lincoln
Discussant: Paul N. Michas, The University of Arizona

2.04: Audit Pricing
Auditing - 1.8 CH
Moderator: Joshua Scott Judd, University of Illinois at Chicago

Audit Fees and CEO Network Centrality
Salim Chahine, American University of Beirut
Yiwei Fang, Illinois Institute of Technology
Iftekhar Hasan, Fordham University
Mohamad Mazboudi, American University of Beirut
Discussant: Keith Czerney, University of Missouri

Clustering in Audit Fees as a Signaling Device? An Empirical Analysis
Liesbeth Averhals, KU Leuven
Tom Van Caneghem, KU Leuven
Marleen Willekens, KU Leuven
Discussant: Yang Xu, University of Colorado Colorado Springs

When Press Talks, Do Auditors Listen? Implications of Negative Media Sentiment for Audit Pricing
Md Safayat Hossain, Florida International University
Hasibul Chowdhury, The University of Queensland
Kartick Gupta, University of South Australia
Discussant: Matthew Stephen Ege, Texas A&M University

2.05: Improving Audit Quality
Auditing - 1.8 CH
Moderator: Jonathan H. Grenier, Miami University

Prompting More Relevant and Reliable Audit Evidence Ideation with a Counterfactual Mindset
Elizabeth Altiero Poziemski, University of Central Florida
Discussant: Kayla Denise Booker, Rhodes College

The Need for Cognition and Goal Priming in Complex Audit Judgments
Emily Elaine Griffith, University of Wisconsin-Madison
Kathryn Kadous, Emory University
Donald R. Young, Indiana University Bloomington
Discussant: Adam Vitalis, University of Waterloo

Empowering Auditors to Pursue Fraud during Evidence Evaluation
Ashley Austin, University of Richmond
Tina Carpenter, The University of Georgia
Margaret H. Christ, The University of Georgia
Christine Marie Nielson, The University of Georgia
Discussant: Darin Kip Holderness, West Virginia University

2.06: Learning from Each Other
Auditing - 1.8 CH
Moderator: Candice Hux, Northern Illinois University

Learning from Others’ Deficiencies: How Group Affiliation and Selection Basis Jointly Affect Auditors’ Effective Use of Inspection Feedback
Kamber Vittori Hetrick, Northeastern University
Discussant: Peter Kipp, University of North Texas

Communication is a Two-Way Street: Analyzing Approaches Undertaken to Enhance Audit Research Knowledge Transfer to Policymakers
Steven E. Salterio, Queen’s University
Kristina J. Hoang, The University of Alabama
Yi Luo, Queen’s University
Discussant: Melissa Carlisle, Case Western Reserve University

Learning from Errors: An Interview Study Among Dutch Auditors
Oscar Van Mourik, Vrije Universiteit Amsterdam
Anna Gold, Vrije Universiteit Amsterdam
Philip Wallage, Vrije Universiteit Amsterdam
Arnold Wright, Northeastern University
Discussant: Jared Koreff, Trinity University

3:15 pm – 3:45 pm

Break

3:45 pm – 5:15 pm

Concurrent Sessions

3.01: Panel: What Exactly ARE Internal Controls? Navigating the Mystery for Research and Teaching
Auditing - 1.8 CH
Moderator: Patricia A. Johnson, D'Youville College

Panelists: Brian Fox, Confirmation.com
Josh Jones, EY
Todd Ravin, KPMG
Jay C. Thibodeau, Bentley University

3.02: External Factors Influencing Audit Quality
Auditing - 1.8 CH
Moderator: Delia Valentine, Virginia Polytechnic Institute and State University

Auditor-Related Provisions in Private Loan Agreements, Audit Fees, and Audit Quality Jacob Jaggi, The University of Arizona
Lin Cheng, The University of Arizona
Paul N. Michas, The University of Arizona
Jeffrey W. Schatzberg, The University of Arizona
Discussant: Tom Van Caneghem, KU Leuven

Outsourced External Audit Work and Audit Quality
Carol Dee, University of Colorado Denver
Katherine Gunny, University of Colorado Denver
Ayalew A. Lulseged, The University of North Carolina at Greensboro
Discussant: Nathan Newton, University of Missouri

The Effect of Growth on Financial Reporting and Audit Quality: Evidence from Economic Shocks to Banks
Sarah B. Stuber, Michigan State University
Discussant: Andrew Kitto, University of Massachusetts Amherst

3.03: Board and Audit Committee Activity and Financial Reporting Quality
Auditing - 1.8 CH
Moderator: Summer (Xia) Xiao, Northeastern University

The Association Between Audit Committee Overboarding, Audit Committee Responses, and Financial Reporting Quality in the Decade After SOX
John Kyle Castonguay, Hofstra University
Discussant: Matthew Reidenbach, Pace University

The Association Between Board Risk Oversight and the Risk of Material Misstatement
Mark S. Beasley, North Carolina State University
Allen D. Blay, Florida State University
Christina Lewellen, North Carolina State University
Michelle McAllister, Northeastern University
Discussant: Miguel A. Minutti-Meza, University of Miami

The Effect of Audit Committee Deliberations on Financial Reporting Quality: Evidence from Audit Committee Minutes
Michelle Draeger, Colorado State University
Discussant: Feng Guo, Iowa State University

3.04: Audit Partner Characteristics and Audit Quality
Auditing - 1.8 CH
Moderator: Alfred Yebba, Binghamton University, SUNY

Does the Gender of Audit Partners Matter? Evidence from the Adoption of Rule 3211
Viet Tuan Pham, The University of Texas at San Antonio
Jie Hao, Texas Tech University
Meng Guo, The University of Texas at San Antonio
Discussant: Aaron Fritz, Michigan State University

Do School Ties between Audit Partners and Clients Impact Audit Outcomes? Evidence from the United States
Chan Li, University of Pittsburgh
Lauren Carse Reid, Wake Forest University
Nam Ho, Brock University
Feng Guo, Iowa State University
Discussant: Yu Bai, University of Houston

Opening Up the ‘Black Box’ of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments
Clive Lennox, University of Southern California
Xi Wu, Central University of Finance and Economics
Discussant: Sarah E. Stein, Virginia Polytechnic Institute and State University

3.05: Auditor Biases
Auditing - 1.8 CH
Moderator: Sara Tinnin Gochnauer, Northern Arizona University

Examining the Sleeper Effect in Auditors’ Evaluations of Audit Evidence
Jenny McCallen, The University of Georgia
Christopher P. Agoglia, University of Massachusetts Amherst
Bradley Bennett, University of Massachusetts Amherst
Discussant: Steve Perreault, Providence College

Auditors and Social Media Use: Does Fear of Missing Out Affect Audit Quality?
Stephen Kuselias, Providence College
John Lauck, Louisiana Tech University
Summer Williams, Westfield State University
Discussant: Kristen Kelli Saunders, University of Nebraska–Lincoln

The Negative Impact of Investigation Effort on Auditor Adjustments
Steven J. Kachelmeier, The University of Texas at Austin
Dan Rimkus, The University of Texas at Austin
Discussant: Elizabeth Altiero Poziemski, University of Central Florida

3.06: The Impact of Management Communication and Impressions on the Audit
Auditing - 1.8 CH
Moderator: Valerie Chambers, Weber State University

Sounds Good to Me: How Communication Mode and Framing Affect Audit Quality
Mary Parlee Durkin, University of San Diego
S. Jane Jollineau, University of San Diego
Sarah Lyon, University of San Diego
Discussant: Martha M. Eining, The University of Utah

The Effect of Auditors’ Informal Communication in The Audit Environment on Financial Reporting Outcomes
Emily Kathryn Hornok, The University of Mississippi
Discussant: Erin L. Hamilton, University of Nevada, Las Vegas

The Effects of First Impressions and Supervisor Preference on Auditors’ Risk Assessments
Darin Kip Holderness, West Virginia University
Alyssa Sui Jing Ong, West Virginia University
Mark Foster Zimbelman, Brigham Young University
Discussant: Chad Allan Simon, Utah University

6:00 pm – 7:00 pm 

Reception

Saturday, January 19, 2019
   
7:30 am – 8:30 am

Breakfast 

8:30 am – 10:00 am

Plenary Paper Presentations
Auditing - 1.8 CH
Moderator: Drew Reffett, Miami University

Revealing Oz: Audit Firm Partners’ Experiences with National Office Consultations
Sanaz Aghazadeh, Louisiana State University
Mary Kate Dodgson, Northeastern University
Yoon Ju Kang, University of Massachusetts Amherst
Marietta Peytcheva, Lehigh University

Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities
Brian Bratten, University of Kentucky
Monika Causholli, University of Kentucky
Valbona Sulcaj, University of Kentucky

Company Valuation Specialists’ Interactions with Management and Auditors: A Field Study
Kyrre Kjellevold, Norwegian School of Economics

10:00 am – 10:15 am

Break

10:15 am – 11:45 am

Concurrent Sessions

4.01: Panel: Are Universities Providing Accountants with the Skillsets Needed for “Accounting” Jobs of the Future?
Auditing - 1.8 CH
Moderator: Jay C. Thibodeau, Bentley University

Panelists: Mark Peecher, University of Illinois at Urbana–Champaign
Joseph H. Schroeder, Indiana University Bloomington
Melissa M. Stanton, KPMG
Tina Carpenter, The University of Georgia

4.02: Audit Committee Relationships
Auditing - 1.8 CH
Moderator: William L. Buslepp, Louisiana State University

Audit Committee Interlocking and Internal Controls over Financial Reporting
Ahmad Hammami, Concordia University
Alexey Lyubimov, Concordia University
Discussant: Benjamin Hoffman, Kent State University

Audit Committee Reputation Incentives: How Do Key Audit Committee Directors Allocate Monitoring Effort Across Multiple Directorships?
Terry L. Neal, The University of Tennessee
Justin Short, Emory University
Discussant: Timothy Andrew Seidel, Brigham Young University

Shareholder Activism and Changes in Audit Committee Composition
Tom Adams, University of Connecticut
Thaddeus Andrew Neururer, The University of Akron
Discussant: Phillip T. Lamoreaux, Arizona State University

4.03: Audit Partner Quality
Auditing - 1.8 CH
Moderator: Leah Hall, Virginia Commonwealth

Audit Partner Life Cycle and Implications for Audit Quality
Yang Xu, The University of Queensland
Elizabeth Carson, UNSW Sydney
Roger Simnett, UNSW Sydney
Discussant: Zach Kowaleski, University of Notre Dame

Do Investors Care Who Did the Audit? Early Evidence of the Informativeness of Form AP
Marcus M. Doxey, The University of Alabama
James Gregory Lawson, The University of Alabama
Thomas James Lopez, The University of Alabama
Quinn Thomas Swanquist, The University of Alabama
Discussant: Summer (Xia) Xiao, Northeastern University

Engagement Partner Quality, Costs of Capital and Valuation
Kose John, New York University
Min Liu, Brooklyn College–CUNY
Discussant: Xudong Li, Monmouth University

4.04: Working Better With Each Other: Collaborative, Group, and Audit Team Dynamics
Auditing - 1.8 CH
Moderator: John Lauck, Louisiana Tech University

Collaborating with Competitors: Mechanisms That Mitigate Coopetitive Tensions Among Member Firms in Accounting Associations and Networks
Kenneth L. Bills, University of Arkansas
Christie Hayne, University of Illinois at Urbana– Champaign
Sarah E. Stein, Virginia Polytechnic Institute and State University
Discussant: Jeremy Vinson, Clemson University

Global Group Audits: The Perspective of U.S. Group Audit Leads
Denise Hanes Downey, Villanova University
Kimberly D. Westermann, California Polytechnic State University, San Luis Obispo
Discussant: Erin Michelle Hawkins, Clemson University

The Effect of Staff Auditor Reputation and Reputation Management on Audit Quality Enhancing Actions
Emily Sokolosky Blum, The University of Alabama
Richard Hatfield, The University of Alabama
Richard W. Houston, The University of Alabama
Discussant: Michael Ricci, University of Florida

4.05: Professional Skepticism
Auditing - 1.8 CH
Moderator: Christopher Pearson, University of Kentucky

Client Data Files and Auditor Skepticism: How Do “Dirty Files” Influence Auditors’ Skeptical Judgments and Actions?
Lindsay Andiola, Virginia Commonwealth University
Alisa Gabrielle Brink, Virginia Commonwealth University
Edward Lynch, California State University, Fullerton
Jodie Ferguson, Virginia Commonwealth University
Discussant: Joleen Kremin, Portland State University

Root Cause Analysis and its Effect on Auditor Skepticism and Judgment in an Integrated Audit
Todd DeZoort, The University of Alabama
Marcus M. Doxey, The University of Alabama
Troy Pollard, The University of Alabama
Discussant: Tina M. Loraas, Auburn University

How Do Auditors Move from Skeptical Judgment to Skeptical Action? A Field Study
Brian K. Hasson, Florida Southern College
W. Robert Knechel, University of Florida
Discussant: Brian E. Daugherty, University of Wisconsin–Milwaukee

12:00 pm – 1:30 pm 

Luncheon: Awards and Recognitions, Business Meeting

1:45 pm – 3:15 pm 

Concurrent Sessions

5.01: Market Reactions to Audit Processes
Auditing - 1.8 CH
Moderator: Magdy S. Farag, California State Polytechnic University, Pomona

Audit Process, Private Information, and Insider Trading
Salman Arif, University of Pennsylvania
John Kepler, University of Pennsylvania
Joseph H. Schroeder, Indiana University Bloomington
Daniel Jeffrey Taylor, University of Pennsylvania
Discussant: Sydney Shu, San Diego State University

Do Investors Care about Negative Business Press Coverage of Big 4 Accounting Firms?
Matthew Stephen Ege, Texas A&M University
Dechun Wang, Texas A&M University
Nina Xu, Texas A&M University
Discussant: Min Liu, Brooklyn College– CUNY

Market Reaction to “Bad” News: Does the CFO Gender Matter? Evidence from Auditor Resignations
Claudia Hernandez, Florida International University
Md Safayat Hossain, Florida International University
Abhijit Barua, Florida International University
Discussant: Aneesh Raghunandan, The London School of Economics and Political Science

5.02: Archival Studies of Auditor Behavior
Auditing - 1.8 CH
Moderator: Marcy Shepardson, Indiana University Bloomington

Auditor Responses to Shareholder Activism
Feng Guo, Iowa State University
Chenxi Lin, The University of Kansas
Adi Masli, The University of Kansas
Michael S. Wilkins, The University of Kansas
Discussant: Jenna Burke, University of Colorado Denver

How Does U.S. Multinational Firms’ Foreign Corruption Risk Affect Auditor Behavior?
Yangyang Fan, The Hong Kong Polytechnic University
Mark Ma, American University
Jeffrey Pittman, Memorial University of Newfoundland
Discussant: Marcy Shepardson, Indiana University Bloomington

The Use and Characteristics of Component Auditors: Implications for U.S. Audits
Jenna Burke, University of Colorado Denver
Rani Hoitash, Bentley University
Udi Hoitash, Northeastern University
Discussant: Jaclyn Prentice, Oklahoma State University

5.03: Financial Reporting Quality & Auditing
Auditing - 1.8 CH
Moderator: Karen Ton, Emory University

Common Auditors in Mergers and Acquisitions: The Impact on Post-Acquisition Financial Reporting Quality and Audit Fees
Xi Ai, The University of Tennessee
Andrew Doucet, The University of Tennessee
Linda A. Myers, The University of Tennessee
Kathleen Schuchard, The University of Tennessee
Discussant: Karen Ton, Emory University

Internal Audit Competency Changes in Response to Financial Reporting Quality Failures
Melissa Elena Reville, Bentley University
Rani Hoitash, Bentley University
Udi Hoitash, Northeastern University
Discussant: Mikhail Sterin, Oklahoma State University

The Effect of Auditor-Provided Regulatory Advisory Services on Financial Reporting Quality: Evidence from the Dodd-Frank Act
Hailey B. Ballew, The Ohio State University
Amy Genson Sheneman, The Ohio State University
Discussant: Landon Mauler, Florida State University

5.04: Big Data and Technology Issues
Auditing - 1.8 CH
Moderator: Emily Sokolosky Blum, The University of Alabama

The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions
Rebecca Renae Perols, University of South Florida
Discussant: Ben W. Van Landuyt, The University of Arizona

Does Data Ambiguity Lead to Suboptimal Auditor Judgment and Decision-Making?
Travis P. Holt, Auburn University
Tina M. Loraas, Auburn University
Discussant: Joel Owens, Portland State University

Investors’ Judgment and Decisions after a Cybersecurity Breach: Understanding the Value Relevance of Cybersecurity Risk Management Assurance
Patricia Navarro, University of Central Florida
Discussant: Emily Sokolosky Blum, The University of Alabama

The Data Analytics Transformation: Evidence from Auditors, CFOs, and Standard-Setters
Ashley Austin, University of Richmond
Tina Carpenter, The University of Georgia
Margaret H. Christ, The University of Georgia
Christine Marie Nielson, The University of Georgia
Discussant: Brian C. Fitzgerald, Northeastern University

3:15 pm – 4:00 pm

Break and Research & Education Poster Forum
Auditing - 0.5 CH

Poster 1:
An Examination of Audit Quality Surrounding Engagement Office Changes
Adam J. Greiner, University of Denver
Julia L. Higgs, Florida Atlantic University
Thomas J. Smith, University of South Florida

Poster 2:       
Audit Firm Reputation and Status Incentives for Employee Benefit Plan Audit Quality
Matthew Reidenbach, Pace University

Poster 3:       
Automating the Bank Confirmation Process: An Analysis of Auditor and Bank Errors
Paul Caster, Fairfield University
Randal J. Elder, The University of North Carolina at Greensboro
Diane J. Janvrin, Iowa State University

Poster 4:
Changes in Partner Industry Expertise and Audit Quality
Albert L. Nagy, John Carroll University
Benjamin Hoffman, Kent State University;
Aleksandra B. Zimmerman, Northern Illinois University

Poster 5:       
Client's Perception of the Auditor's Professional Skepticism
Jodi L. Gissel, Marquette University
Michael D. Akers, Marquette University

Poster 6:
Continuous Auditing and Risk-Based Audit Planning
Marc Eulerich, University Duisburg-Essen; Christine Georgi, University Duisburg- Essen; Alexander Schmidt, University Duisburg- Essen

Poster 7:
Do Audit Committees Influence the Timing and Quality of Earnings Announcements?
Michelle Draeger, Colorado State University
Jacob Z. Haislip, Texas Tech University
Mikhail Sterin, Oklahoma State University

Poster 8:
Does Term Limit Improve Directors’ Monitoring Effectiveness? Evidence from the Mandatory Departure of Audit Committee Chairs
Baiqiang Wang, Central University of Finance and Economics
Kangtao Ye, Renmin University of China;
Ning Zhang, Queen's University; Nan Zhou, University of Cincinnati

Poster 9:       
Do Non-Audit Service Failures Impair Auditor Reputation? An Analysis of the Scandal Surrounding KPMG’s Advisory on the Sale of Frankfurt-Hahn Airport
Christian Friedrich, Darmstadt University of Technology
 Reiner Quick, Darmstadt University of Technology
Raymond Wolf, Darmstadt University of Technology

Poster 10:     
Do School Ties between the Audit Engagement Partner and the Quality Review Partner Help or Hinder Audit Quality?
Lele Chen, University of Texas-San Antonio
Simon Yu Kit Fung, Deakin University
K. K. Raman, University of Texas-San Antonio

Poster 11:
Earnings Informativeness of Multi-Firm Group Audits
Johannes Impink, University of Florida;
Alexey Lyubimov, Concordia University
Ashna Prasad, Monash University

Poster 12:
Effect of Voluntary Audit, Firm Response, and Non-GAAP Emphasis on Nonprofessional Investor Decision Making in the Equity Crowdfunding Environment
Ian Twardus, Murray State University
Sudip Bhattacharjee, Virginia Polytechnic Institute and State University

Poster 13:
Foreign Ownership and Audit Fees: Does the Legal Origin of the Foreign Owner and the Firm Matter?
Jonas Schaeuble, ESCP Europe Business School Paris
Karola Bastini, Technical University of Berlin

Poster 14:
How Do Auditors Perceive and Respond to Client Firms’ Technological Peer Pressure? Evidence from Going-Concern Opinions
Xiaolu Xu, University of Massachusetts Boston
Liu Yang, University of Miami
Joseph H. Zhang, The University of Memphis


Poster 15:     
Improving Audit Quality: A Judaic Approach to Applying Materiality Concepts
Alan Reinstein, Wayne State University
Shlomo S. Sawilowsky, Wayne State University
Eileen Z. Taylor, North Carolina State University

Poster 16:     
Management Going Concern Reporting: Impact on Investors and Auditors
Jagan Krishnan, Temple University
Jayanthi Krishnan, Temple University
Eunju Lee, Temple University
Steven Maex, Temple University

Poster 17:     
Modeling the Role of Auditor Independence Within an Interactive Model of Audit Quality
Pamela B. Roush, University of Central Florida

Poster 18:     
SOX 404(b) Audits: Evidence from Auditing the Financial Close Process
Diane J. Janvrin, Iowa State University
Maureen F. Mascha, Purdue University Northwest;
Melvin Arnaldo Lamboy Ruiz, Iowa State University

Poster 19:     
The Effect of (Non-) Equity Partnership on Audit Quality
Marie-Laure Vandenhaute
Vrije Universiteit Brussel;
Kris Hardies, University of Antwerp

Poster 20:     
The Effect of the PCAOB’s Restrictions on Auditor-Provided Tax Services on Audit Quality, Earnings Quality, and Tax Avoidance
Stephen W. Lin, Florida International University
Ran Ling, Texas A&M University–Commerce

Poster 21:
The Effects of Explicit Clarification of Auditor Responsibility for Error or Fraud on Lenders’ Perceptions of Audit Quality and Loan Decisions
Xia Zhang, Alabama Agricultural and Mechanical University
Kayla Denise Booker, Rhodes College

Poster 22:
The Mediating Role of Perceptions of Auditor Independence on the Relationship between an ICFR Opinion and Loaners' Judgments and Decisions
Botao Chen, University of Maryland Eastern Shore
Bobbie Daniels, Jackson State University

Poster 23:     
The Next Best Thing: Social Presence and Accountability’s Impact on Auditor Professional Skepticism
Katherine B. Sorensen, The University of Memphis
Marc Ortegren, Southern Illinois University Edwardsville

Poster 24:     
What Drives Differences in Audit Quality Across the Globe?
Brigitte Eierle, University of Bamberg;
Sven Hartlieb, University of Bamberg
David C. Hay, The University of Auckland
Lasse Niemi, Aalto University
Hannu Ojala, Aalto University

Poster 25:
What’s in a Name? The Impact of U.S. Audit Partner Identification on Going Concern Audit Opinions
Lawrence J. Abbott, University of Wisconsin-Milwaukee
Colleen M. Boland, University of Wisconsin-Milwaukee
William L. Buslepp, Louisiana State University
Sean McCarthy, University of Wisconsin-Milwaukee

 

4:00 pm – 5:30 pm   


Concurrent Sessions

6.01: Auditor Expertise and Experience
Auditing - 1.8 CH
Moderator: Andrew John Imdieke, University of Notre Dame

Auditor Expertise for Client Complexity and Audit Quality
Bo Gao, University of Nebraska–Lincoln
Scott E. Seavey, Florida Atlantic University
Discussant: Allen Blay, Florida State University

Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?
Xianjie He, Shanghai University of Finance and Economics
Jeffrey Pittman, Memorial University of Newfoundland
Sarah E. Stein, Virginia Polytechnic Institute and State University
Huifang Yin, Shanghai University of Finance and Economics
Discussant: Bo Gao, University of Nebraska–Lincoln

The Value of Auditor Industry Specialists
Qiang Guo, University of Southern Denmark
Christopher Koch, Johannes Gutenberg University Mainz
Aiyong Zhu, Wuhan University
Discussant: Brian Todd Carver, Clemson University

6.02: Distress, Restatements, and Auditor Opinions
Auditing - 1.8 CH
Moderator: Michael Willenborg, University of Connecticut

Do Accounting Estimates Inform Assessments of Company Failure?
Keith Czerney, University of Missouri
Herita Akamah, University of Nebraska–Lincoln
Thomas C. Omer, University of Nebraska–Lincoln
Discussant: Brant E. Christensen, The University of Oklahoma

Interim Restatements and the Year-End Audit
Nicholas Cicone, University of Florida
Hyun Jong Park, University of Florida
Discussant: Michael Willenborg, University of Connecticut

Non-GAAP Earnings and Auditors’ Going Concern Opinions
Anne Albrecht, Texas Christian University
Zeyun (Jeff) Chen, Texas Christian University
Karen K. Nelson, Texas Christian University
Discussant: Nathan R. Berglund, Mississippi State University

6.03: Audit Quality and Office Growth
Auditing - 1.8 CH
Moderator: Roy Schmardebeck, The University of Tennessee

Audit Office Growth: Examining the Determinants
Ryan T. Dunn, Auburn University
Discussant: Anne Albrecht, Texas Christian University

Stressed About Money: The Effect of Employee Financial Pressure on the Quality of Accounting Practices
Babak Mammadov, Clemson University
Discussant: Justin Short, Emory University

The Effects of Audit Market Concentration and Auditor Reputation on Audit Quality: Evidence from Government Auditors
Johnathon Cziffra, HEC Montreal
Steve Fortin, McGill University
Zvi Singer, HEC Montreal
Discussant: Sean McCarthy, University of Wisconsin–Milwaukee

6.04: Emerging Issues in Audit Quality
Auditing - 1.8 CH
Moderator: Pennie Bagley, Appalachian State University

Coaching Today’s Auditors: When Do Workpaper Reviewers Professionally Develop Their Preparers?
Lindsay Andiola, Virginia Commonwealth University
Joseph F. Brazel, North Carolina State University
Denise Hanes Downey, Villanova University
Tammie J. Schaefer, University of Missouri– Kansas City
Discussant: Patrick J. Hurley, Northeastern University

Management Perceptions of Audit Quality
Erik S. Boyle, University of Cincinnati
Martha M. Eining, The University of Utah
Discussant: Pennie Bagley, Appalachian State University

The Impact of Firm Affiliation on Accountants’ Error Reporting Decisions: An Experimental Investigation
Stephen Kuselias, Providence College
Christine Earley, Providence College
Steve Perreault, Providence College
Discussant: Jenny McCallen, The University of Georgia


Note: The CPE Fields of Study curriculum is divided into twenty 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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