2:15 p.m.3:45 p.m.
Internal and External Auditing (Auditing)
Moderator: Obeua S. Persons, Rider University
"Determinants of Internal Audit Costs in the New Zealand Life Insurance
Industry," Mike Adams, University of Glasgow
"The Effect of Explanation Type and Source on Internal Auditors' Judgement
During Analytical Procedures," Patricia M. Myers, University of Memphis
"External Auditors' Reliance on Internal Auditors: The Influence of
Client and Partner Preferences on Audit Managers' Reliance Decisions,"
Audrey A. Gramling, University of Illinois at UrbanaChampaign
Discussant: Urton L. Anderson, University of Texas at Austin
4:00 p.m.5:30 p.m.
Auditor Changes (Auditing)
Moderator: Carl S. Warren, University of Georgia
"The Role of Business Risk in Audit Pricing, Auditor Switching, and
Low-Balling," Phillip C. Stocken, Pennsylvania State University; and
John Morgan, Princeton University
"Evidence of Regulatory Noncompliance with SEC Disclosure Rules on
Auditor Changes," Billy S. Soo and Kenneth B. Schwartz, Boston College
"Going-Concern Opinions and Auditor Changes," K. Raghunandan
and Dasaratha V. Rama, University of Massachusetts Dartmouth; and Marshall
A. Geiger, University of Rhode Island
Discussant: Jane E. Morton, Suffolk University
10:15 a.m.11:45 a.m.
Market for Auditing and MAS (Auditing)
Moderator: Wafeek H. Abdelsayed, Southern Connecticut University
"The Effect of Market Deregulation on the Pricing of Brand Name Reputation,"
Allen T. Craswell and Stephen L. Taylor, University of Sydney; and Jere
R. Francis, University of MissouriColumbia
"Simultaneous Estimation of the Supply and Demand of Auditor Reputation
in the Market for Initial Public Offerings," Edward B. Douthett, Texas
Christian University; and Paul A. Copley, University of Georgia
"A New Look at the Determinants of the Management Advisory Service
Purchase Decision," Gary Kleinman, New Jersey Institute of Technology;
and Dan Palmon, Rutgers University
Discussant: Dan A. Simunic, University of British Columbia
2:15 p.m.3:45 p.m.
Audit Risk (Auditing)
Moderator: Alan Reinstein, Wayne State University
"The Use of Audit Working Paper Review in Reducing Type II Errors,"
Brian Ballou, Michigan State University
"Evaluating and Improving the Accuracy of Auditors¹ Risk Assessments,"
William S. Waller and Mark F. Zimbelman, University of Arizona
"Primacy Effect and the Role of Risk in Auditor Belief Revision Processes,"
Mario J. Maletta, Boston University; and Brenda H. Anderson, Northeastern
University
Discussant: William F. Messier, Jr., University of Florida
4:00 p.m.5:30 p.m.
Litigation Effects on Auditing (Auditing)
Moderator: Catherine A. Usoff, Bentley College
"The Plaintiffs' Decision to Sue Auditors in Securities Litigation:
An Empirical Analysis," David L. Gilbertson, Loyola Marymount University
"Inter-Firm Differences in Client Disclosures of Voluntary Accounting
Information: The Case of SFAS 106," Jerry R. Strawser, Thomas R. Noland
and William R. Pasewark, University of Houston
"The Threat of Litigation and Voluntary Partner/Manager Turnover in
Big Six Firms," John W. Hill and Dan R. Dalton, Indiana University;
and Robert R. Ramsay, University of Kentucky
Discussant: Joseph V. Carcello, University of Tennessee, Knoxville
10:15 a.m.11:45 a.m.
Analytical Modeling and Experimental Economics in Auditing (Auditing)
Moderator: Lawrence A. Ponemon, KPMG Peat Marwick
"Auditor-Manager Negotiations: Experimental Evidence," Ping Zhang,
Wilfrid Laurier University; and Bryan K. Church, Georgia Institute of Technology
"Auditor Conservatism, Management Incentives and Managerial Optimism,"
Pradyot K. Sen, SUNY at Buffalo
"Planning Tolerable Misstatements for Audit Samples from Aggregated
Accounts," S. Michael Groomer, Orie E. Barron and Morgan Swink, Indiana
University
Discussant: Massoud Yahyazadeh, Penn State University
4:00 p.m.5:30 p.m.
Audit Evidence (Auditing)
Moderator: Paul Caster, Fairfield University
"The Persuasiveness of Audit Evidence: The Case of Accounting Policy
Decisions," Steven E. Salterio, University of Alberta; and Lisa L.
Koonce, University of Texas at Austin
"Performance in Internal Control Evaluation: The Importance of Documentation
Format and Task-Specific Knowledge," James L. Bierstaker, University
of Massachusetts Boston
"Judgment-Versus-Choice, Accountability Demands, and the Auditor's
Evidence Search Strategy," Cynthia Williams Turner, University of
Illinois at UrbanaChampaign
Discussant: Linda S. McDaniel, University of North Carolina at Chapel
Hill
10:15 a.m.11:45 a.m.
"Confirmation Effectiveness"
Robert D. Allen, University of Utah; and Randall J. Elder, Syracuse University
"Further Evidence on the Auditor's Going Concern Report: The Influence
of Forward-Looking Information"
Bruce K. Behn, University of Tennessee, Knoxville; Steven E. Kaplan, Arizona
State University; and Kip R. Krumwiede, Washington State University
"Framing Effects and Output Interference in an Audit Planning Context"
Karla Johnstone and Stanley F. Biggs, University of Connecticut; and Jean
C. Bedard, Northeastern University
"Juror Impressions of Audit Firm Behavior in Litigation"
Frank A. Buckless, Katherine A. Krawczyk and Robert L. Peale, North Carolina
State University
"Attributes Sampling Within an Audit Decision Framework"
Louis Culumovic, Brock University
"Perceived Auditor Independence: A Proposal for Disclosures"
Haim Falk and Veronique G. Frucot, Rutgers UniversityCamden; and Tony
Van Zijl, Victoria University of Wellington, New Zealand
"Do Accounting Accruals Lead to Auditor Reporting Conservatism"
Jere R. Francis, University of MissouriColumbia; and Jagan Krishnan,
Temple University
2:15 p.m.3:45 p.m.
"Predicting Financial Distress: Audit Classification in a Litigious
Environment"
C. Terry Grant, University of Southern Mississippi; Stephen W. Wheeler,
University of the Pacific; and Conrad S. Ciccotello, United States Air
Force Academy
"Neural Networks as a Preliminary Management Fraud Risk Assessment
Tool"
Brian Patrick Green, University of MichiganDearborn; and Jae Hwa Choi,
Dankook University
"Auditor Performance Evaluation: Factors Affecting Information
Search and the Rating Decision"
Steven C. Hunt, University of WisconsinPlatteville; and William F.
Messier, Jr., University of Florida
"Auditor Choice Surrounding Initial Public Offerings"
Stephen L. Taylor, University of Sydney; and Donald J. Stokes, University
of Southern Queensland
"The Effect of Accountability and Time Budget Pressure on Auditors'
Information Search and Judgement Accuracy"
Gregory M. Trompeter and Arnold M. Wright, Boston College; and Stephen
K. Asare, University of Florida
Return to The
Auditor's Report, Summer, 1996