2005 Annual Meeting Program
August 7-10
San Francisco, CA
Auditing Section Sessions
PANEL SESSION
Tuesday, August 9, 2005, 10:15 a.m. – 11:45 a.m.
State of the Art in Auditing Research
Moderator: Bill Messier, Georgia State University
Panelists: Mark DeFond, University of Southern California
Jere Francis, University of Missouri - Columbia
Bill Kinney, University of Texas - Austin
Mark Nelson, Cornell University
Hun-Tong Tan, Nanyang Technological University
CONCURRENT SESSIONS
Monday, August 8, 2005, 2:00 p.m. – 3:30 p.m.
Auditing and Earnings Quality
Moderator: Robert Rouse, College of Charleston
Discussant: Rajib Doogar, University of Illinois at Urbana – Champaign
Is Earnings Quality Higher When Auditors are City-Specific Industry Leaders?
Jere R. Francis, University of Missouri – Columbia, Kenneth Reichelt, Louisiana State University, and Dechun Wang, University of Nebraska – Lincoln
Did Earnings Conservatism Increase For Former Andersen Clients?
Gopal V. Krishnan, George Mason University
Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market
Brenda Van Tendeloo, University of Antwerp and Ann Vanstraelen, University of Antwerp and Maastricht University
Auditing in a Global Economy
Moderator: Jagdish Pathak, University of Windsor
Discussant: Jeff Payne, University of Kentucky
Shredded Reputation: Did Andersen's Non-US Clients Suffer and Why?
Steven F. Cahan, University of Auckland, David Emanuel, University of Auckland, and Jerry Sun, University of Auckland
Industry Expertise in the Global Economy: Empirical Evidence for the Big Five Auditors
Michael Ettredge, University of Kansas, Soo Young Kwon, Korea University, and Chee Yeow Lim, Nanyang Technological University
International Diversification and Auditor Reporting
Jayanthi Krishnan, Temple University and Karen McDougal, Temple University
Monday, August 8, 2005, 4:00 p.m. – 5:30 p.m.
Auditor-Client Negotiations
Moderator: Arnold Schneider, Georgia Institute of Technology
Discussant: Gary Hecht, Emory University
The Effects of Engagement Risk and Auditor Negotiation Experience on the Process and Outcomes of Client-Auditor Negotiations
Helen L. Brown, Boston College and Karla M. Johnstone, University of Wisconsin – Madison
The Auditor-Client Relationship in Financial Reporting Negotiation: Focusing on the Dyad
Michael Gibbins, University of Alberta, Susan A. McCracken, University of Toronto, and Steve Salterio, Queen's University
The Impact of Auditor Term on Auditor-Client Negotiation
Karl J. Wang, University of Mississippi and Brad M. Tuttle, University of South Carolina
Legal Regimes, Auditor Behavior, and Financial Reporting Quality
Moderator: Tong Chau, Texas Southern University
Discussant: James Bierstaker, Villanova University
Audit Penalty Regimes and Audit Effort to Detect Fraud
F. Greg Burton, Brigham Young University, T. Jeffrey Wilks, Brigham Young University, and Mark F. Zimbelman, Brigham Young University
Legal Enforcement and Quality of Financial Reporting
C. Janie Chang, San Jose State University and Nen-Chen Richard Hwang, California State University San Marcos
The Effects of Mandatory Earnings Forecasts and Auditor's Legal Regimes on Manager's and Auditor's Behavior - Theory and Experimental Evidence
Hung-Chao Yu, National Chengchi University
Tuesday, August 9, 2005, 10:15 a.m. – 11:45 a.m.
Research on Auditor Choice
Moderator: Chris Hogan, Southern Methodist University
Discussant: Allen Blay, University of California – Riverside
Auditor Choice and the Pricing of Initial Public Debt Issues
Steve Fortin, Faculty of Management, McGill University and Jeffrey A. Pittman, Memorial University of Newfoundland
Attributes Affecting Auditor Choice
Robert Knechel, University of Florida, Lasse Niemi, Helsinki School of Economics, and Stefan Sundgren, Swedish School of Economics and Business Administration
An Empirical Analysis of Big N Auditor Switches
Wayne R. Landsman, University of North Carolina at Chapel Hill, Karen K. Nelson, Rice University, Brian R. Rountree, Rice University, and Brian Rountree, Rice University
Tuesday, August 9, 2005, 2:00 p.m. – 3:30 p.m.
Fraud Risk Assessments, Fraud Detection, and Internal Auditing
Moderator: Paul Caster, Fairfield University
Discussant: Natalia Kotchetova, University of Waterloo
Audit Team Brainstorming, Partner Influence, and Fraud Detection: Implications of SAS No. 99
Tina D. Carpenter, University of Georgia
The Impact of Tax Services on Auditors' Fraud Risk Assessment
Michael Favere-Marchesi, Simon Fraser University
The Effects of Decreased User Confidence on Perceived Internal Audit Effectiveness
Kevin L. James, Middle Tennessee State University and Scott Seipel, Middle Tennessee State University
Analytical Research in Auditing
Moderator: Theresa Hrncir, Southeastern Oklahoma State University
Discussant: Martin Wu, of Illinois at Urbana – Champaign
Auditing, Litigation, and Settlement under Alternative Litigation Cost Allocation Rules
Derek K. Chan, School of Business, The University of Hong Kong
Audit Fee Pricing and Internationally Credible GAAP: A Property Rights Analysis
Paul John-Marcel Klumpes, Imperial College London
Strategic Tests of Control, Internal Control Strength and the Effects of Sarbanes-Oxley
Evelyn Patterson, Indiana University and Reed Smith, Indiana University
Tuesday, August 9, 2005, 4:00 p.m. – 5:30 p.m.
Audit of Private Companies
Moderator: Mike Grayson, Jackson State University
Discussant: John Eichenseher, University of Wisconsin – Madison
The Role of Auditor Choice in Debt Pricing in Private Firms
Steve Fortin, McGill University and Jeffrey A. Pittman, Memorial University of Newfoundland
Voluntary Audit and the Cost of Debt Capital for Privately Held Firms: Korean Evidence
Jeong-Bon Kim, The Hong Kong Polytechnic University, Dan A. Simunic, The Hong Kong Polytechnic University, Michael T. Stein, University of Oregon, and Cheong H. Yi, The Hong Kong Polytechnic University
The Demand for Private Company Audits: Evidence from Private Commercial Banks
Mark Kohlbeck, University of Wisconsin – Madison
Auditing Research on Peer Reviews and Management Fraud
Moderator: Susan Parker, Santa Clara University
Discussant: Santanu Mitra, Montclair State University
Self-Regulation Lost: A Retrospective on the Effectiveness of Peer Review Before Sarbanes-Oxley
Kevin F. Brown, Wright State University and Timothy J. Fogarty, Case Western Reserve University
An Analysis of the Concealment of Management Fraud and Its Association with SEC Enforcement Actions against Auditors
Lei Gao, University of Kansas
The Decomposition of Management Fraud Schemes: Analyses and Implications
Lei Gao, University of Kansas and Rajendra P. Srivastava, University of Kansas
Wednesday, August 10, 2005, 10:15 a.m. – 11:45 a.m.
Audit Judgment and Objectivity
Moderator: Robert Ramsay, University of Kentucky
Discussant: Craig Emby, Simon Fraser University
Does Auditor Provided Non-audit Service Improve Audit Effectiveness?
Jennifer R. Joe, Georgia State University and Scott D. Vandervelde, University of South Carolina
Do Performance and Documentation of Business Process Analysis Influence Auditors' Risk Assessments?
Natalia Kotchetova, University of Waterloo, Thomas M. Kozloski, Wilfrid Laurier University, and William F. Messier, Jr., Georgia State University
The Effects of Incentive Compensation on Internal Auditor Objectivity: New Evidence
Karl J. Wang, University of Mississippi and Yin Xu, Old Dominion University
Documentation and Auditors' Memory
Moderator: Tanya Nowlin, University of Louisiana at Lafayette
Discussant: Jay Rich, Illinois State University
An Examination of Factors that Influence Internal Control Documentation Practices
James Bierstaker, Villanova University, Diane J. Janvrin, Iowa State University, and D. Jordan Lowe, Arizona State University
Auditors' Memory of Internal Control Information: The Effect of Documentation Preparation Versus Review
Lori S. Kopp, University of Lethbridge and James L. Bierstaker, Villanova University
The Effects of Documentation Methods on Auditors' Memory, Performance and Efficiency
Robert J. Ramsay, University of Kentucky and Elizabeth A. Payne, University of Mississippi
Auditor Expertise
Moderator: Ted Mock, University of Southern California
Discussant: Helen Brown, Boston College
The Effects of Audit Methodology and Audit Experience on the Development of Auditors' Knowledge of the Client's Business
Greg Berberich, University of Waterloo/Wilfrid Laurier University
Industry Specialists: Are they more Efficient and Effective in Performing Analytical Procedures than Experienced Non-Specialists?
Wendy J. Green, The University of New South Wales
Different Types of Knowledge as Determinants of the Expertise of Auditors
Constance A. McKnight, Arkansas Tech University and William F. Wright, University of Waterloo
Wednesday, August 10, 2005, 2:00 p.m. – 3:30 p.m.
Audit Fees I
Moderator: Andrew Felo, Penn State – Great Valley
Discussant: Srinivasan Sankaraguruswamy, National University of Singapore
Self-Selection of Auditors and Size Nonlinearities in Audit Pricing
Paul Chaney, Vanderbilt University, Debra Jeter, Vanderbilt University, and Lakshmanan Shivakumar, London Business School
Auditor Specialization and Bargaining Power: Impact on the Determination of an Audit and Non-audit Fee Premium
Mitchell Van der Zahn, Singapore Management University, Rusmin Rusmin, Curtin University of Technology, Greg Tower, Curtin University of Technology, and Alistair Brown, Curtin University of Technology
Research on Non-Audit Services
Moderator: Deborah Lindberg, Illinois State University
Discussant: Dana Hollie, University of Houston
The Joint Provision of Audit and Non-audit Services: Evidence from the U.S. Banking Industry
Pervaiz Alam, Kent State University and Anibal Baez-Diaz, University of Puerto Rico
The Association of Audit and Nonaudit Services Fees between SEC and Non-SEC Investigated Firms
Winifred D. Scott, University of Delaware and Willie E. Gist, Ohio University
Non-Audit Services, Audit Fees and Earnings Management
Caitlin Ruddock, University of New South Wales and Stephen L. Taylor, University of New South Wales
Auditor Independence and Audits in China
Moderator: Chih-Chen Lee, Northern Illinois University
Discussant: Neil Fargher, Macquarie University
Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan
Ken Y. Chen, National Cheng Kung University, Randal J. Elder, Syracuse University, and Jo-Lan Liu, Overseas Chinese Institute of Technology
Incentives for Auditor Independence: An Analysis of the Effectiveness of Formal Sanctions in China
Michael Firth, The Hong Kong Polytechnic University, Phyllis L. L. Mo, The Hong Kong Polytechnic University, and Raymond M. K. Wong, The Hong Kong Polytechnic University
An Analysis of the Information Content of Qualified Audit Reports: Evidence from China's Shenzhen Market
Donglin Pei, School of Business, Reading University, UK, Kwaku K. Opong, Glasgow University, and Philip A. Hamill, Queen's University, Belfast, UK
Corporate Governance and Auditing I
Moderator: Julia Higgs, Florida Atlantic University
Discussant: Dorothy McMullen, Rider University
The Relation Between Internal Audit Outsourcing Arrangements and Audit Committee Effectiveness: Implications for the Sarbanes-Oxley Act
Lawrence J. Abbott, University of Memphis, Susan Parker, Santa Clara University, Gary F. Peters, University of Arkansas, and Dasaratha V. Rama, Florida International University
Enterprise Risk Management and the Internal Audit Function
Mark S. Beasley, North Carolina State University, Rich Clune, Kennesaw State University, and Dana R. Hermanson, Kennesaw State University
Reporting Internal Control Deficiencies in the Post-Sarbanes-Oxley Era: The Role of Auditors and Corporate Governance
Gopal Krishnan, George Mason University and Gnanakumar Visvanathan, George Mason University
Judgment Issues in Auditing
Moderator: John Corless, California State University, Sacramento
Discussant: Kathryn Epps, Kennesaw State University
The Effect of Justification and Hypothesis Set on Review Accuracy
Stephen Kwaku Asare, University of Florida and Arnie S. Wright, Boston College
The Value of Non-Content Related CPA Assurance and Level of Institutional Investors on the Decisions of Individual Investors: Investigating the Effects of Assurance Provided in Accordance with SSAE 10, Interpretation Number 5
Robert Pinsker, Old Dominion University and Stephanie Farewell, University of Arkansas – Little Rock
A Structural Equation Model Analysis of the Factors Contributing to Accountants' Belief Revisions
Robert Pinsker, Old Dominion University, Robin Pennington, University of Tennessee, and Jennifer Kahle, University of South Florida
Wednesday, August 10, 2005, 4:00 p.m. – 5:30 p.m.
Audit Fees II
Moderator: Cathleen Miller, University of Michigan – Flint
Discussant: Stephen Taylor, University of New South Wales
The Effect of the Enron-Andersen Affair on Audit Pricing
Wuchun Chi, National Chengchi University
An Analysis of Audit Fees Following the Passage of Sarbanes-Oxley
Paul A. Griffin, University of California, Davis and David H. Lont, University of Otago, New Zealand
Empirical Auditing Research
Moderator: Stanley Jenne, University of Montana
Discussant: Mark Nigrini, Saint Michael's College
Review of Choice-Based and Matched Sample Studies in Audit Research
Donald P. Cram, California State University, Fullerton, Iris Stuart, California State University, Fullerton, and Vijay Karan, California State University, Fullerton
Audit Firm Decision-Making in Different Litigation Environments: The Private Securities Litigation Reform Act, Audit Reports and Audit Firm Size
Marshall A. Geiger, University of Richmond, K. Raghunandan, Florida International University, and Dasaratha V. Rama, Florida INternational University
Internal Control Weaknesses and Earnings Management
Chris E. Hogan, Southern Methodist University and Michael S. Wilkins, Texas A&M University
Auditor's Production Function
Moderator: Donald R. Deis, Texas A&M University-Corpus Christi
Discussant: Robert Knechel, University of Florida
Does the Sarbanes-Oxley Act have an Impact on CPA Firms' Productivity?
Hsihui Chang, University of California, Riverside and Hiu Lam Choy, University of California, Riverside
The Influence of the External Auditor's Intra-Audit and Inter-Audit Risk Assessments on Audit Production Outcomes
Michael De Martinis, Australian National University and Victoria University
Client Risk Factors and Audit Resource Allocation Decisions
Hironori Fukukawa, Nagasaki University, Theodore J. Mock, University of Southern California, and Arnold Wright, Boston College
Corporate Governance and Auditing II
Moderator: Audrey Gramling, Kennesaw State University
Discussant: Ananda Ganguly, Purdue University
Corporate Governance, Shareholder Conflicts, and Audit Quality
Pascal Frantz, London School of Economics and Norvald Instefjord, University of Essex
Is the Sarbanes-Oxley Act a Catalyst towards International Convergence of Corporate Governance Systems? - Arguments from a German Perspective
Axel Haller, University of Regensburg, Jürgen Ernstberger, University of Regensburg, and Christian F. Kraus, University of Regensburg
The Impact of Corporate Governance on Auditors' Client Acceptance, Risk and Planning Judgments
Divesh S. Sharma, Auckland University of Technology, El'fred Boo, Nanyang Technological University, and Vineeta D. Sharma, Auckland University of Technology
NEW SCHOLAR CONCURRENT SESSIONS
Tuesday, August 9, 2005, 10:30 a.m. – 12:00 p.m.
Audit Fees
Senior Facult Mentors: Debra Jeter, Vanderbilt University and Michael Stein, University of Oregon
Auditor Fees, Abnormal Fees and Audit Quality Before and After the Sarbanes-Oxley Act
Rani Hoitash, Suffolk University, Ariel Markelevich, Long Island University: C.W. Post Campus, and Charles A. Barragato, Long Island University - C.W. Post Campus
An Examination of the Effect of Political Risk and Corporate Governance Risk on Audit Effort and Audit Pricing
Nives Botica Redmayne, School of Accountancy, Massey University, New Zealand, Michael E. Bradbury, School of Accountancy, Law and Finance, Unitec, Auckland, New Zealand, and Steven F. Cahan, University of Auckland, New Zealand
Audit Quality
Senior Faculty Mentors: Paul Chaney, Vanderbilt University and Michael Ettredge, University of Kansas
Effects of Market Share and Market Competition on Audit Quality
Ruey-Dang Chang, National Sun Yat-sen University, Taiwan, Chun-Ju Fang, National Sun Yat-sen University, Taiwan, and Yee-Chy Tseng, National Cheng Kung University, Taiwan
Assessing Audit Quality: A Value Relevance Perspective
Li Dang, Oregon State University, Kevin Brown, Wright State University, and Bruce McCullough, Drexel University
Audit Judgment
Senior Faculty Mentors: Richard Tubbs, University of Iowa and Arnie Wright, Boston College
The Link Between Area of Industry Specialization And Decision-Making Processes
Robyn Moroney, Monash University
Auditors' Performance in Computer-Mediated Fraud Assessment Brainstorming Sessions: An Investigation of the Effects of Anonymity and Creativity Training
Antoinette LaBarbara Lynch, Miami University
RESEARCH FORUM PAPERS
The Role of Auditing in the Public Sector
Maria da Conceição da Costa Marques, Instituto Superior de Contabilidade e administração de Coimbra
The Sarbanes-Oxley Act and the Use of Control Self-Assessment by Client Organizations and their Independent Auditors
Terry J. Engle, University of South Florida and Gilbert W. Joseph, The University of Tampa
Auditor Independence and Incentives
Martien Lubberink, Lancaster University (UK) and Wendy Beekes, Lancaster University
Audit Committee, Board Characteristics and Earnings Management by Commercial Banks
Ken Y. Chen, National Cheng Kung University and Jian Zhou, SUNY at Binghamton
Configural Information Processing: Competence of Source and Order Effects Bias in Auditing
Arvind Patel, The University of the South Pacific
Human Capital and the Audit Market: Limited vs. Unlimited Liability
Chiawen Liu, National Taiwan University, Chi-Wen Jevons Lee, Tulane University, and Taychang Wang, National Taiwan University
The Empirical Relationship between Ownership Composition and Audit Fees
Santanu Mitra, Montclair State University, Donald R. Deis, Texas A&M University – Corpus Christi, and Mahmud Hossain, University of Houston at Clear Lake
Identifying Perceptions in the Quality and Purpose of SSARS No. 8 "Plain Paper Statements"
Brian P. Green, University of Michigan – Dearborn, Alan Reinstein, Wayne State University, and Cathy Miller, University of Michigan – Flint
Improving Fraud Risk Assessments through Analytical Procedures
Keith L. Jones, George Mason University
Non-Audit Services and Perceived Auditor Independence Post-Enron: Evidence on Competing Theories
John M. Thornton, Washington State University, Alan Reinstein, Wayne State University, and Cathleen L. Miller, University of Michigan – Flint
Big Six Auditors and Earnings Conservatism in Australia
Sarah J. Taylor, University of Melbourne
Leveling the Playing Field, or Crumbs from the Table? The Contestability of the Audit Market to Middle Tier Firms Following Andersen and Sarbanes-Oxley
Rajeeb Doogar, University of Illinois, Neil L. Fargher, Macquarie University, and Keejae Hong, University of Illinois
Advanced Tests Based on Benford's Law to Test the Reliability of and Control Risk Pertaining to Accounting Data
Mark J. Nigrini, Saint Michael's College
Understanding Audit Quality: The Views of Auditors, Auditees and Investors
Angus Duff, University of Paisley
Auditors' Use of Qualitative Information in Materiality Judgments
Charles A. Brown, Penn State University at Erie
An Empirical Investigation of Changes in Confirmation Procedures
Randal J. Elder, Syracuse University and Robert D. Allen, University of Utah
The Impact of Changes in the Reporting Environment and Client Characteristics on the Disposition of Proposed Audit Adjustments
Jennifer R. Joe, Georgia State University, Arnie M. Wright, Boston College, and Sally Wright, University Of Massachusetts – Boston
Auditor Dismissals and Financial Reporting Conservatism: Preliminary Evidence
Kathryn Bewley, York University, Janne Chung, York University, Susan McCracken, University of Toronto, and Peggy Ng, York University
Earnings Quality and Perceived Auditor Independence: The Case of Nonaudit Services
Mohinder Parkash, Oakland University
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