Concurrent Sessions Schedule

American Accounting Association
2002 Annual Meeting
San Antonio, Texas

Section Luncheon
Thursday, August 15, 2002
12:00 noon–1:45 p.m.
Speaker: Sherron Watkins, Vice President for Corporate Development, Enron Corp.

Session date: Thursday, August 15, 2002
Session time: 2:00-3:30 p.m.
Session title: Auditor Size and Audit Quality
Moderator: Robert Rouse, College of Charleston

Paper 1. Differences in Financial Statement and Compliance Audit Assessments Between Brand Name and Non-Brand Name Auditors. Stefanie Tate, University of New Hampshire

Paper 2. Audit Quality and the Pricing of Discretionary Accruals. Gopal Krishnan, City University of Hong Kong.

Paper 3. Reporting Incentive Conflicts and Audit Effectiveness Differentiation between Big Six and non-Big Six Auditors. Jeong-Bon Kim, Richard Chung, and Michael Firth, all at Hong Kong Polytechnic University

Discussant: Debra Jeter, Vanderbilt University

Session date: Thursday, August 15, 2002
Session time: 4:00-5:30 p.m.
Session title: Perceived Audit Quality
Moderator: Nancy Uddin, Monmouth University

Paper 1. The Effects of Internal Audit Structure on Financial Statement Users' Confidence in Their Protection from Financial Statement Fraud. Kevin James, Middle Tennessee State University
Paper 2. Determinants of the Perceived Quality of Audit Teams' Judgments. Mark Peecher, University of Illinois at Urbana-Champaign; Jay Rich, University of Connecticut; and Richard Tubbs, The University of Iowa
Paper 3. The Effect of Auditor Disclosure versus Auditor Restrictions on Investors' Perceptions of Auditor Independence. Lisa Milici Gaynor, Georgetown University

Discussant: Arnold Schneider, Georgia Tech University

Session date: Thursday, August 15, 2002
Session time: 4:00-5:30 p.m.
Session title: Audit Judgment
Moderator: Richard Hwang, California State University- San Marcos and Chinese University of Hong Kong

Paper 1. Determinants of the Timing of Interim and Majority of Audit Work. Bilal Makkawi, Morgan State University; and Mohammad Abdolmohammadi, Bentley College

Paper 2. The Mitigating Effect of Internal Control Effectiveness on the Relationship Between Source Objectivity, Evidence Set Size, and Evidence Persuasiveness. Diane Janvrin, Iowa State University

Paper 3. The Impact of Risk Checklists and a Standard Audit Program on the Planning of Fraud Detection Procedures. Stephen Asare, University of Florida; and Arnie Wright, Boston College

Discussant: Aretha Hill, Florida A&M University

Session date: Friday, August 16, 2002
Session time: 10:15-11:45 a.m.
Session title: Audit Pricing
Moderator: Charles Cullinan, Bryant College

Paper 1. Industry Specialization and Audit Fees: The Effect of Industry Type and Market Definition. Ken Chen, National Cheng Kung University; and Randal Elder, Syracuse University

Paper 2. Market Leadership and Audit Pricing in City-Level Markets. Andrew Ferguson, University of Technology, Sydney; Jere Francis, University of Missouri-Columbia; and Donald Stokes, University of Technology, Sydney

Paper 3. The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees. Larry Abbott, The University of Memphis; Susan Parker, Santa Clara University; Gary Peters, University of Georgia; and Kannan Raghunandan, Texas A&M International University

Discussant: Audrey Gramling, Georgia State University

Session date: Friday, August 16, 2002
Session time: 2:00-3:30 p.m.
Session title: Auditor Regulation - Analytical
Moderator: Susan Watts, Purdue University

Paper 1. The Economic Consequences of Limiting the Joint Provision of Audit and Nonaudit Services. Derek Chan, University of Hong Kong

Paper 2. The Impact of Mandatory Auditor Rotation and Retention on the Market Shares of the Big 5 Accounting Firms. Christie Comunale, Long Island University, C.W. Post Campus; and Thomas Sexton, State University of New York at Stony Brook

Paper 3. Mandatory Rotation and Auditor Independence - An Analysis of Auditor's Reputation Effect. Wu-Chun Chi and Hung-Chao Yu, both at National Chengchi University; and Shih-Tsung Chiu, National Taipei University

Discussant: Martin Wu, University of Illinois at Urbana-Champaign

Session date: Friday, August 16, 2002
Session time: 4:00-5:30 p.m.
Session title: Audit Performance
Moderator: Gene Chewning, University of South Carolina

Paper 1. An Empirical Study of the Impact of Information Technology Externalities on the Costs and Prices of Statutory Audits of Public Corporations. Rajiv Banker, Hsihui Chang, and Yi-ching Kao, all at The University of Texas at Dallas

Paper 2. Determinants of the Mix of Audit Procedures: Key Factors that Cause Auditors to Change What they Do. J. Hans Blokdijk and Fred Drieenhuizen, both at Limperg Instituut; Dan Simunic, University of British Columbia, and Michael Stein, University of Oregon

Paper 3. The Openness of Knowledge Sharing in Audits: An Exploratory Study. Joanna Ho, University of California - Irvine; Sandra Vera-Munoz, University of Notre Dame; and Chee Chow, San Diego State University

Discussant: Steve Wheeler, University of the Pacific

Session date: Saturday, August 17, 2002
Session time: 10:15-11:45 a.m.
Session title: Non-audit Services and Empirical Auditing Research
Moderator: Stanley Jenne, University of Montana

Paper 1. Auditor Provided Non-Audit Services: Modeling Fees and Willingness to Buy. Keith Houghton, University of Melbourne; and Chris Ikin, University of Tasmania

Paper 2. The Influence of Non-audit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit. William Felix, Jr., The University of Arizona; Audrey Gramling, Georgia State University; and Mario Maletta, Northeastern University

Paper 3. The Consequences and Information Content of the Types of FRR No. 31 Reportable Events. Scott Whisenant, University of Houston; Srinivasan Sankaraguruswamy, Georgetown University; and Kannan Raghunandan, Texas A&M International University

Discussant: Hema Rao, State University of New York at Oswego

Session date: Saturday, August 17, 2002
Session time: 2:00-3:30 p.m.
Session title: Non-audit Services and Auditor Independence
Moderator: Alan Reinstein, Wayne State University

Paper 1. Do Non-Audit Services Compromise Auditor Independence? Hollis Ashbaugh, Ryan LaFond, and Brian Mayhew, all at University of Wisconsin-Madison

Paper 2. Non-audit Services and Shareholder Ratification of Auditors. K. Raghunandan, Texas A&M International University

Paper 3. Non-Audit Services and Auditor Reporting on Stressed Companies. Marshall Geiger, University of Richmond; and Dasaratha Rama, Texas A&M International University

Discussant: Srini Sankaraguruswamy, Georgetown University

Session date: Saturday, August 17, 2002
Session time: 4:00-5:30 p.m.
Session title: Auditor Quality and Legal Liability - Analytical
Moderator: Noel Addy, Mississippi State University

Paper 1. Managing Auditor Litigation Risk by Screening Clients and Forming a Strategy as a Litigator. Ella Mae Matsumura, University of Wisconsin-Madison; Seung-Weon Yoo, Hong Kong University of Science and Technology; and Robert Tucker, Fordham University

Paper 2. An Equilibrium Analysis of Auditor Quality and Legal Liability Rules. Chiawen Liu, Yuan Ze University; and Taychang Wang, National Taiwan University

Paper 3. A Model of Auditors' Preferences for Bright-Line Accounting Standards. Dennis Caplan, Iowa State University; and Michael Kirschenheiter, Columbia University

Discussant: Ping Zhang, University of Toronto

Session date: Saturday, August 17, 2002
Session time: 4:00-5:30 p.m.
Session title: Auditor Choice and Quality
Moderator: Raquel Galindo, Autonomous University of Madrid

Paper 1. Former Audit Firm Personnel as CFOs: Frequency and Effect on Audit Quality. Thomas Dowdell and Jagan Krishnan, both at Temple University

Paper 2. Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms. Jian Zhou, State University of New York at Binghamton; and Randal Elder, Syracuse University

Paper 3. Entrepreneur Choice of Auditor and Retained Ownership in IPO Markets: Experimental Evidence. Brian Mayhew, University of Wisconsin-Madison; Jeffrey Schatzberg, The University of Arizona; and Galen Sevcik, Georgia State University

Discussant: Stephen Taylor, University of Technology, Sydney

The six papers listed below were submitted to the Auditing Section but accepted for presentation in interdisciplinary sessions. Please check the Annual Meeting program for further information on these papers.

Do Non-Audit Services Compromise Auditor Independence? Jere Francis, University of Missouri-Columbia; and Bin Ke, Pennsylvania State University

Economic Model of Auditing of Audience Claims by Internet Web Sites. Birendra Mishra, Rajiv Banker, and Ashutosh Prasad, all at The University of Texas at Dallas

Insights into Selection-Socialization: An Examination of the Moral Reasoning of Public Accountants in the U.S. and Canada. Linda Thorne, York University; Dawn Massey, Fairfield University; and Michel Magnan, Concordia University

Client Importance, Non-audit Services, and Abnormal Accruals. Hyeesoo Chung and Sanjay Kallapur, both at Purdue University

Differential Use of Information by Financial Analysts for New Economy vs. Traditional Economy Companies: Implications for Assurance. Jay Thibodeau and Mohammad Abdolmohammadi, both at Bentley College; Roger Simnett, The University of New South Wales; and Arnold Wright, Boston College

Do External Auditors Perform a Corporate Governance Role in Emerging Markets? T.J. Wong and Joseph Fan, both at Hong Kong University of Science and Technology

The papers listed below were accepted for presentation in the Auditing Section Research Forum. Please check the Annual Meeting program for further information on the research forum.

Health Management, Inc.: An Audit Case. Michael Knapp and Carol Knapp, both at University of Oklahoma

Client Acceptance Decision and Auditor's Engagement Risk: the Role of Accounting Firm Alumni. Ilias Basioudis, Aston University

Audit Sampling Methods and Juror Negligence Awards: An Expectation Gap? David Gilbertson, Western Washington University; and Terri Herron, University of Montana-Missoula

An Exploratory Investigation of Factors Affecting Big 5 Audit Budget Accuracy. Steve Buchheit and William Pasewark, both at Texas Tech University; and Jerry Strawser, Texas A&M University

Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts. Philip Lee, Sarah Taylor, and Stephen Taylor, all at University of Technology, Sydney

Adverse Audit Findings for Nonprofit Organizations Under the Single Audit Act: Risk, Industry Sector, and Auditor Effects. Elizabeth Keating, Northwestern University; Teresa Gordon, University of Idaho; Mary Fischer, The University of Texas at Tyler; and Janet Greenlee, University of Dayton

Risk and Staff Considerations and their Impact on Auditors' Assessments of Audit Fees and Hours. Susan Hughes, Butler University

The Association between Non-audit Service Purchases and Managers' Compensation Structure. Charles Jieping Chen, Gopal Krishnan, and Xijia Su, all at City University of Hong Kong

Accountability and Evidence Evaluation. Diane Matson, University of St. Thomas

Back to Contents Page