Auditing Section Concurrent Sessions
Monday, August 9, 2004 — 10:30 am–12:00 noon
Auditors and Corporate Governance
Moderator: Mary Stone, University of Alabama
Discussant: Helen Brown, University of Wisconsin-Madison
Accounting Alumni, Audit Firm Appointments, and Audit Committee Characteristics
Clive Lennox, Hong Kong University of Science & Technology; Chul W. Park, SKK Graduate School of Business, Sungkyunkwan University
Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
Mark L. DeFond, University of Southern California; Rebecca N. Hann, University of Southern California; Xuesong Hu, University of Southern California
Why do Some Firms Solicit Shareholders' Voting on Auditor Selection?
Jagan Krishnan, Temple University; Zhongxia (Shelly) Ye, Temple University
Monday, August 9, 2004 — 2:00 pm–3:30 pm
Analytical and Experimental Auditing Research
Moderator: Shawn Davis, Georgia State University
Discussant: Robert Tucker, Fordham University
Auditor Liability and Business Investment
Chiawen Liu, National Taiwan University; Taychang Wang, National Taiwan University
Learning about Client Risk through Audit and Non-Audit Services
Paul J. Beck, The University of Illinois; Martin G.H. Wu, The University of Illinois
Legal Regimes, Damage Apportionment Rules, and Auditor Independence - Theory and Experimental Evidence
Hung-Chao Yu, National Chengchi University (Taiwan, ROC)
Monday, August 9, 2004 — 4:00 pm–5:30 pm
Auditing Section Practice Advisory Council: Preparing Students for Today's Audits
Moderator: Robert Allen, University of Utah
Panelists:
Mark Beasley, North Carolina State University
Stephen Blowers, Ernst & Young
Craig Crawford, KPMG
Lyn Graham, BDO Siedman
Auditors and Client Equity Offerings
Moderator: Ella Mae Matsumura, University of Wisconsin-Madison
Discussant: James C. McKeown, The Pennsylvania State University
What if Auditing was not a Low-Margin Business? Auditors and their IPO Clients as a Natural Experiment
Ram Venkataraman, University of Minnesota; Joseph P. Weber, Massachusetts Institute of Technology; Michael Willenborg, University of Connecticut
Venture Capitalists as Additional Monitors in the Initial Public Offerings Market
Suzanne G Morsfield, University of Arizona; Christine E. L. Tan, New York University; William F. Felix, Jr., University of Arizona
Auditor Quality, Auditor Changes, and Pricing of Seasoned Equity Offers
Yongtae Kim, Santa Clara University; Myung S. Park, San Francisco State University
Tuesday, August 10, 2004 — 10:30 am–12:00 noon
Internal Auditing and the Sarbanes-Oxley Act of 2002: Lessons Learned and the Implications for Education and Research
Moderator: Morley Lemon, University of Waterloo
Panelists:
Richard Anderson, Partner, Internal Audit Services, PricewaterhouseCoopers and Member of the Professional Issues Committee of the IIA
Richard Chambers, Vice-President of Learning Center of the Institute of Internal Auditors and Executive Director of the IIA Research Foundation
Tuesday, August 10, 2004 — 2:00 pm–3:30 pm
Auditing Research on Fraud Risk and Professional Skepticism
Moderator: Deborah Lindberg, Illinois State University
Discussant: Scott Vandervelde, University of South Carolina
An Experimental Examination of Professional Skepticism
Kathy Hurtt, Baylor University; Martha Eining, University of Utah; David Plumlee, University of Utah
The Influence of Decision Aid Use on Auditor Processing of Irrelevant Information in Fraud Risk Assessment
Lynette Wood, Howard University
The Incremental Effects of Fraud and Going-Concern Risk on Audit Procedures
Allen D. Blay, UC Riverside; Tim Kizirian, California State University, Chico; L. Dwight Sneathen, Mississippi State University
Auditor Tenure and Audit Quality
Moderator: Gary Holstrum, PCAOB and University of South Florida
Discussant: Mark Beasley, North Carolina State University
Auditor Tenure and Perceptions of Audit Quality
Aloke Ghosh, Securities and Exchange Commission; Doocheol Moon, State University of New York at Oldwestbury
Audit Firm Tenure and Financial Restatements: An Analysis of Industry Specialization and Fee Effects
Todd DeZoort, The University of Alabama; Jonathan D. Stanley, The University of Alabama
Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Tenure Impair Earnings Quality?
Chih-Ying Chen, Hong Kong University of Science and Technology; Chan-Jane Lin, National Taiwan University; Yu-Chen Lin, National Cheng-Kung University
Tuesday, August 10, 2004 — 4:00 pm–5:30 pm
Research on the Auditor's Environment
Moderator: Jeffrey Cohen, Boston College
Discussant: Richard W. Houston, University of Alabama
The Chief Financial Officer's Perspective on Negotiations with the Auditor About Financial Reporting
Michael Gibbins, University of Alberta; Susan McCracken, University of Toronto; Steven Salterio, Queen's University
The Impact of Continuity on Concurring Partner Reviews
Michael Favere-Marchesi, Simon Fraser University; Craig Emby, Simon Fraser University
Audit Time Budgeting Dynamics and Fixed-Fee Contracts
Michael Ettredge, University of Kansas; Jean Bedard, Northeastern University; Karla Johnstone, Universityof Wisconsin—Madison
International Evidence on Audit Quality
Moderator: Jagdish Pathak, University of Windsor
Discussant: Stephen Taylor, University of New South Wales
Audit Program Plans and Audit Risk: A Study of Japanese Practice
Hironori Fukukawa, Nagasaki University; Theodore Mock, University of Southern California; Arnold Wright, Boston College
The Informational Effects of Audit Reforms: Evidence from the German Market
Hollis Ashbaugh, University of Wisconsin - Madison; Joachim Gassen, Ruhr-Universitaet Bochum
Are Big Four Audits in Asian Countries of Higher Quality than Non-Big Four Audits?
Inder K. Khurana, University of Missouri-Columbia; K. K. Raman, University of North Texas
Wednesday, August 11, 2004 — 10:15 am–11:45 am
Topics in Empirical Auditing Research
Moderator: Philip Reckers, Arizona State University
Discussant: Suresh Radhakrishnan, University of Texas - Dallas
The Efficiency of Audit Production by Public Accounting Firms
Hans Blokdijk, Emeritus Professor of Auditing, Vrije Universiteit Amsterdam; Fred Drieenhuizen , Limperg Instituut and Ernst & Young, The Netherlands; Dan A. Simunic, University of British Columbia; Michael T. Stein, University of Oregon
Product and Cost Differentiation by Large Audit Firms
George Deltas, University of Illinois at Urbana-Champaign; Rajib Doogar, University of Illinois at Urbana-Champaign
Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report
Jagan Krishnan, Temple University; Yinqi Zhang, Temple University
Industry Specialization by Auditors
Moderator: Steve Wheeler, University of the Pacific
Discussant: Chris Hogan, Southern Methodist University
The Impact of Client Size on the Estimation of Audit Fee Premiums Attributed to Industry Specialization
Elizabeth Carson, University of NSW; Neil Fargher, University of New South Wales
Homogenous Industries and Auditor Concentration: An Indication of Production Economies
Timothy Cairney, Georgia Southern University; George Young, Florida Atlantic University
The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market
Jere R. Francis, University of Missouri-Columbia; Kenneth Reichelt, University of Missouri-Columbia; Dechun Wang, University of Nebraska-Lincoln
Wednesday, August 11, 2004 — 2:00 pm–3:30 pm
Judgment and Decision Making Research in Auditing
Moderator: Robert Ramsay, University of Kentucky
Discussant: Kathryn Kadous, Emory University
Pattern Identification and Industry-Specialist Auditors
Jacqueline S. Hammersley, University of Georgia
Accountability and Affect in Auditor's Judgment
Brad A Schafer, University of South Florida
Accountability, Task Characteristics and Audit Judgments
Rong-Ruey Duh, National Taiwan University; C. Janie Chang, San Jose State University; Elaine Chen, Deloitte & Touche LLP
Auditing: Lessons from Enron
Moderator: Debra Jeter, Vanderbilt University
Discussant: Paul Chaney, Vanderbilt University
The Impairment of Auditor Credibility: Stock Market Evidence from the Enron-Andersen Saga
Rajib Doogar, University of Illinois at Urbana-Champaign; Theodore Sougiannis, University of Illinois at Urbana-Champaign; Hong Xie, Univ. of Illinois at Urbana-Champaign
After Enron: Did Former Arthur Andersen Clients Manage Earnings Less Than Before?
Steven F. Cahan, University of Auckland; Wei Zhang, Clarkson University
Audit Firm Reputation and Client Stock Price Reactions: Evidence from the Enron Experience
Sharad Asthana, Temple University; Steven Balsam, Temple University; Jagan Krishnan, Temple University
Wednesday, August 11, 2004 — 4:00 pm–5:30 pm
Topics in Empirical Auditing Research
Moderator: Michael Grayson, Jackson State University
Discussant: Jayanthi Krishnan, Temple University
Pricing Initial Audit Engagements: Empirical Evidence Following Public Disclosure of Audit Fees
Srinivasan Sankaraguruswamy, National University of Singapore; Scott Whisenant, University of Houston
The Effect of the 150-Hour Education Requirement on the Supply of Promotable Public Accounting Firm Staff and its Effect on Audit Fees
Arthur C. Allen, University of Nebraska—Lincoln; Angela Woodland, University of Nebraska—Lincoln
Corporate Governance and Auditor Switch Decision by Andersen's Clients
Ken Y. Chen, National Cheng Kung University; Jian Zhou, SUNY at Binghamton
Audit Quality and Non-Audit Services
Moderator: John Eichenseher, University of Wisconsin—Madison
Discussant: Elaine Mauldin, University of Missouri—Columbus
Are Audit and Nonaudit Services Associated with the Delayed Recognition of Bad News?
Gopal Krishnan, George Mason University
Auditor Independence, Executive Pay and Firm Performance
Raghavan (Raj) J. Iyengar, North Carolina Central University; Dr. Ernest Zampelli, The Catholic University of America
Economic Bonding of Auditors' Non-audit and Audit Fees and Earnings Quality
Bin Srinidhi, City University of Hong Kong; Ferdinand A Gul, City University of Hong Kong
Accounting, Behavior and Organizations Section
Concurrent Sessions
Monday, August 9, 2004 — 2:00 pm–3:30 pm
Independence and Sarbanes-Oxley
Moderator: Christine Haynes, University of Texas at El Paso
Client Identification and Auditor Independence: A Comprehensive Model of Auditors' Client Identification and Its Effect on Auditor Independence
E. Michael Bamber, University of Georgia; Venkataraman M. Iyer, University of North Carolina at Greensboro
Discussant: Christine Earley, University of Connecticut
The Impact of Social Influence on Reporting Reliability
Brian W Mayhew, University of Wisconsin - Madison; Pamela R. Murphy, University of Wisconsin—Madison
Discussant: Shawn Davis, Georgia State University
Investor Preference For and Response to Financial Reporting Under Rule-Based Versus Principle-Based Accounting Standards
Wendy J. Bailey, University of California Riverside; Kimberly Sawers, University of California, Riverside
Discussant: Arianna Pinello, Georgia State University
Monday, August 9, 2004 — 4:00 pm–5:30 pm
Auditors' Knowledge and Use of Information
Moderator: Charles Davis, Baylor University
The Effect of Experience on the Identification of Positive and Negative Signals and Professional Skepticism in a Going Concern Situation
C. Gustav Lundberg, Duquesne University; Brian Nagle, Duquesne University
Discussant: Helen Brown, University of Wisconsin-Madison
The Effect of Reviewer Expectations on Working Paper Review Performance
Stephen K. Asare, University of Florida; Christine M. Haynes, University of Texas at El Paso; James G. Jenkins, North Carolina State University
Discussant: Joshua Herbold, University of Illinois
The Effects of Computer Assurance Specialist Competence and Auditor AIS Expertise on Auditor Planning Judgments
Joseph F. Brazel, North Carolina State University; Christopher P. Agoglia, Drexel University
Discussant: Mary Curtis, University of North Texas
Financial Accounting and Reporting Section
Concurrent Sessions
Wednesday, August 11, 2004 — 4:00 pm–5:30 pm
Corporate Governance and Reporting Attributes
Moderator: Brian Rountree, Rice University
Discussant: Joseph Weintrop, Baruch College
Earnings Management: Influence of Audit Committee Features
Mitchell Williams, Singapore Management University; Greg Tower, Curtin University of Technology
Determinants of Related Party Transactions and Their Impact on Firm Value
Elizabeth A. Gordon, Rutgers University; Elaine Henry, Rutgers Universiy-Newark; Darius Palia, Rutgers University
Corporate Governance, Non-Audit Services and Auditor Independence
Beatriz Garcia Osma, Lancaster University; Pelham Gore, Lancaster University Management School; Peter F. Pope, Lancaster University
Information Systems Section
Concurrent Sessions
Wednesday, August 11, 2004 — 10:15 am–11:45 am
Documentation and Computer-Assisted Audit Techniques
Moderator: Lizabeth (Lisa) Austen, East Carolina University
Systems Documentation: An Examination of the Link Between Accounting Education and Practice
Marianne Bradford, North Carolina State University; Sandra B. Richtermeyer, University of Wyoming; Doug Roberts, Appalachian State University
Discussant: Zafar Khan, Eastern Michigan University
An Empirical Investigation of the Task Specific Relative Strengths of Selected Accounting and Information Systems Diagramming Techniques
Roberta Ann Jones, Pittsburg State University; Jeff J. Tsay, University of Texas at Arlington; Kenneth Griggs, California Polytechnic State University, San Luis Obispo
Discussant: Steven Harrast, University of Northern Iowa
Impact of Software Usage on Graduate Student Perceptions of CAATs
Michele Matherly, University of North Carolina at Charlotte; Susan H. Ivancevich, University of North Carolina at Wilmington
Discussant: Del DeVries, University of Tennessee - Knoxville
International Accounting Section
Concurrent Sessions
Tuesday, August 10, 2004 — 10:30 am–12:00 noon
Audit Quality: International Studies
Moderator: Ian Hague, Accounting Standards Board - Canada
Do Auditing Standards Improve the Information Environment of Public Companies? Evidence from an Emerging Market
Heibatollah Sami, Temple University; Haiyan Zhou, The University of Texas - Pan American
Discussant: Tony Kang, McGill University
Are Big Four Audits in Asian Countries of Higher Quality than Non-Big Four Audits?
Inder K. Khurana, University of Missouri-Columbia; K. K. Raman, University of North Texas
Discussant: Edward Douthett, George Mason University
Government Interference, Ownership, and Demand for Audit Quality in China
Jason Zezhong Xiao, Cardiff University; Henry He Yang, Renmin University of China
Discussant: Tony Kang, McGill University
Public Interest Section
Concurrent Sessions
Tuesday, August 10, 2004 — 10:30 am–12:00 noon
Corporate Governance and Various Views of SOX
Moderator: John Thornton, Washington State University
Procedural Justice Theory in the Auditing Domain: An Analysis of the Sarbanes-Oxley Act
Barbara Woods McElroy, Susquehanna University; Christine Cooper, Susquehanna University
Discussant: Dwight M. Owsen, Long Island University
The Law of Unintended Consequences? Assessing the Costs, Benefits and Outcomes of the Sarbanes/Oxley Act
Michael G. Alles, Rutgers Business School; Alexander Kogan, Rutgers Business School; Miklos Vasarhelyi, Rutgers University
Discussant: Mary Oliverio, Pace University
An Exploratory Study of the Effects of the Sarbanes-Oxley Act, the SEC and National Stock Exchange(S) Rules on Audit Committee Alignment
Louis Braiotta, State University of New York at Binghamton; Jian Zhou, SUNY at Binghamton
Discussant: Alan Reinstein, Wayne State University
Wednesday, August 11, 2004 — 4:00 pm–5:30 pm
Auditor Independence, Fraud Detection and the Public Interest
Moderator: Carol Leary, George Mason University
Auditor Independence and Family-Owned Audit Firms: The Clarkson and Ross Brothers as directors of audit clients
Laura D MacDonald, Wilfrid Laurier University, Ontario, Canada; Dean Neu, University of Calgary, Alberta, Canada; Alan J. Richardson, York University, Toronto, Canada
Discussant: Dale L. Flesher, University of Mississippi
Commercial Lending Officers Perceptions of Independence Impairment Related to Accounting Firm Alternative Practice Structures: A Behavioral Experiment
James J. McKinney, Howard University
Discussant: Roselyn Morris, Texas State University-San Marcos
A Study of How Auditors Utilize the Response and Physical Behaviors of Interviewees for Detecting Deception in Audit Inquiries
Chih-Chen Lee, Florida International University; Robert B. Welker, Southern Illinois University at Carbondale
Discussant: Michael Coyne, Bucknell University
Teaching and Curriculum Section
Concurrent Sessions
Tuesday, August 10, 2004 — 10:30 am–12:00 noon
Pedagogical Tools to Improve Learning in the Auditing Area
Moderator: Ted Skekel, University of Texas at San Antonio
Examining Student Perceptions of Learning and Growth Through Audit Risk Simulations
Brian Patrick Green, University of Michigan-Dearborn; Thomas G. Calderon, University of Akron
Discussant: Araya Debessay, University of Delaware
Consideration of Control Environment and Fraud Risk: A Set of Instructional Cases
Maria H Sanchez, Rider University; Christopher P. Agoglia, Drexel University; Kevin F. Brown, Wright State University
Discussant: Donald Wygal, Rider University
The Effectiveness of Interactive Professional Learning Experiences as a Pedagogical Tool: Evidence from an Audit Setting
Kevin F. Brown, Wright State University; Christopher P. Agoglia, Drexel University; Maria H Sanchez, Rider University
Discussant: Martha Doran, San Diego State University
Integrative, History, and Other Sections
Concurrent Sessions
Monday, August 9, 2004 — 10:30 am–12:00 noon
Accounting and History
Moderator: Richard Fleischman, John Carroll University
Pennsylvania ($)65000?
Keith W. Hoskin, Warwick Business School; Richard H. Macve, London School of Economics
Discussant: Edward Coffman, Virginia Commonwealth University
Early Episodes in U. S. Auditing—Audit Committees, Auditing Processes, and Governance
Dale L. Flesher, University of Mississippi; William D. Samson, University of Alabama; Gary John Previts, Case Western Reserve University
Discussant: Jeffrey McMillan, Clemson University
Management Accounting Sign Changes at the Hudson's Bay Company, 1670 To 1914
Gary P. Spraakman, York University
Discussant: Michael van Breda, Southern Methodist University
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