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Concurrent Sessions Schedule MONDAY, AUGUST 17 (10:30 am – Noon) Session Title: Audit Section’s Practice Advisory Council Presents: Electronic Commerce—Accountability Issues
MONDAY, AUGUST 17 (1:45 pm – 3:15 pm) Session Title: Experimental Markets and Modeling
The Audit Review Process: A Game-Theoretic Analysis. Scott Boylan and Ella Mae Matsumura, both at the University of Wisconsin–Madison and Robert Tucker, Northern Illinois University. Auditor Reputation Building. Brian W. Mayhew, Georgia State University.
AUGUST 17 (3:45 pm – 5:15 pm) Session Title: Internal Audit and Internal Control
An Analysis of the Demand for Reporting on Internal Control. Heather M. Hermanson, Kennesaw State University. The Effects of Internal Audit Outsourcing on External Auditor Independence. Jordan Lowe, Virginia Polytechnic Institute & State University, Marshall Geiger, University of Rhode Island, and Kurt Pany, Arizona State University.
MONDAY, AUGUST 17 (3:45 pm – 5:15 pm) Session Title: Audit Planning
The Interaction Between Internal Control Assessment and Substantive Testing in Audits for Fraud. Reed Smith, Sam Tiras, and Stan Vichitlekarn, all of the University of Oregon. The Effects of Decision Aid Orientation and Client Financial Health on Risk Identification, Documentation, and Assessment for Actual Audit Clients. Jean Bedard, Northeastern University and Lynford E. Graham, Rutgers University–Newark.
TUESDAY, AUGUST 18 (10:30 am – 11:45 am) Session Title: Webtrust and Other Electronic Commerce Assurance Services
TUESDAY, AUGUST 18 (10:30 am – Noon) Session Title: Independence–Experimental Markets and Modeling
Low Balling, Legal Liability, and Auditor Independence. Zhaoyang Gu and Chi-wen Jevons Lee, both at Tulane University. Incentives in Outsourcing Internal Audit. Nan Zhou and Murugappa Krishnan, both at the University of Minnesota.
TUESDAY, AUGUST 18 (1:45 pm – 3:15 pm) Session Title: Audit Markets
The Effect of Auditor Choice on Regulatory Attention in the Credit Union Environment. D. Lee Warren, Belmont University, Greg Trompeter, Boston College, and Tim Pearson, West Virginia University. Board Governance and Audit Firm Type. Mark S. Beasley, North Carolina State University and Kathy R. Petroni, Michigan State University.
TUESDAY, AUGUST 18 (1:45 pm – 3:15 pm) Session Title: Auditor Performance and Review
The Role of Outcome Information in the Evaluation of Auditor Performance in Trial Settings. John Wermert, Drake University. The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers’ Confidence. E. Michael Bamber, University of Georgia and Robert J. Ramsay, University of Kentucky.
TUESDAY, AUGUST 18 (3:45 pm – 5:15 pm) Session Title: Audit Markets and Auditor Reporting
Risk Based Client Screening by the Big 6 Accounting Firms. Jere Francis and John K. Reynolds, both of the University of Missouri–Columbia. A Comparative Investigation of the Reporting of the External Auditor in the U.K., Germany, and Denmark. Lars Kiertzner, The AARHUS School of Business.
TUESDAY, AUGUST 18 (3:45 pm – 5:15 pm) Session Title: Audit Errors
Audit Investment in Response to Litigation Potential, Misstatement Direction, and Fee Structure. Jamie Pratt, Indiana University, Orie Barron, Penn State University, and James D. Stice, Brigham Young University. Assessments of Relative Frequency and Relative Importance of Errors by Audit Partners in the Banking and Healthcare Industries. Catherine Usoff and Vincent Owhoso, both of Bentley College, and William F. Messier, Jr., Georgia State University.
WEDNESDAY, AUGUST 19 (10:30 am – Noon) Session Title: Client Acceptance and Quality Control
Risk, Strategy, and the Client Acceptance Decision. Karla M. Johnstone, University of Wisconsin–Madison. The Role of Client Integrity in Client Acceptance Decisions. Philip Beaulieu, University of Calgary.
WEDNESDAY, AUGUST 19 (10:30 am – Noon) Session Title: Audit Evidence: Search and Evaluation
Developing Analytical Procedures Expertise: Is Error Specific Experience Equivalent to General Audit Experience? Ed O’Donnell, Mississippi State University. Analytical Modeling of Multiple Hypotheses Evaluation in Auditing. Arnold Wright, Boston College, Raj Srivastava, University of Kansas, and Ted Mock, University of Southern California.
WEDNESDAY, AUGUST 19 (1:45 pm – 3:15 pm) Session Title: Practice Development–Firm Image and New Service Lines
An Examination of Factors Affecting Audit Practice Development. Jeffrey Cohen and Greg Trompeter, both of Boston College. The Corporate Images of the 1996 Big 6 and the 1987 Big 8. Peter Moizer, Leeds University.
Auditing Section Forum Papers Big 6 Market Share Differentiation in City-Level Audit Markets. Donald J. Stokes, University of Technology, Sydney, Jere R. Francis, University of Missouri–Columbia, and Don Anderson, University of Queensland. The Influence of Audit Committees as Boundary Spanners in the Selection or Retention of External Auditors. Alan Reinstein and Barbara Price, both of Wayne State University, Thomas R. Weirich, Central Michigan University. The 150-Hour Rule: An Analysis of Education Requirements in the Audit Market. Chiawen Liu, Yuan Ze University, Chi-wen Jevons Lee, Tulane University, and Taychang Wang, National Taiwan University. Calibration: A Comparison between Audit Groups and Individual Auditors. Gary S. Monroe and Janne Chung, both at Edith Cowan University. The Control Environment and Financial Reporting Decisions. Jill D’Aquila, Iona College. The Provision of Assurance Services: An Experimental Investigation of the Peer Review Process. Jeff L. Payne, University of Mississippi. The Effect of the Reform Act and Central Bank on Naming Auditor Defendants in Securities Class Actions. Ross D. Fuerman, Suffolk University. Client Acceptance and Retention: A Case. Stanley E. Jenne, University of Montana. Toward a Model of Risk Management in Auditing. Denise M. Patterson, California State University–Fresno, H. Fenwick Huss and Fred A. Jacobs, both of Georgia State University, and Manyong Park. Outsourcing of Internal Audit Function: Implications for Auditor Objectivity. Sunita S. Ahlawat, Rutgers University. The Premium for Specialization: Does it Exist for Non-Big 6 Audit Firms? Christine Jubb, Keith A. Houghton, and Russell Mathews, all of the University of Melbourne. The Relevance of Audit Committees for Colleges and Universities: Insights from Administrators. Robert C. Elmore, Tennessee Tech University, Zabihollah Rezaee, Middle Tennessee State University, and Joseph Z. Szendi, Reutlingen University– Germany. Agency Costs and Audit Pricing: Evidence on Discretionary Accruals. Judy Tsui, Ferdinand A. Gul, and Charles J. P. Chen, all of the City University of Hong Kong. The Role of Audit Industry Expertise and Auditee Profitability in Pricing New Engagements. Paul L. Walker, University of Virginia and Jeffrey R. Casterella, University of Auckland. An Attentional Model of Serially Received Information in Accounting Judgment. Bairj Donabedian, Pace University. On the Usage of Analytical Procedures: Direct Evidence From Auditors. Chak-Tong Chau and Stephanie Higby, both of the University of Texas at San Antonio. State Accountant Privity Laws: Narrowing the Scope of Accountant Liability to Third Parties. Carl Pacini, Georgia Southern University and David Sinason, Northern Illinois University. Auditors’ Assertion-Level Inherent Risk Assessments: A Descriptive Analysis. Gary P. Braun, University of Texas at El Paso. A Comprehensive Structure to Help Analyze, Detect and Prevent Fraud. Mohamed Bayou, University of Michigan–Dearborn and Alan Reinstein, Wayne State University. On the Aggregation and Disaggregation of Audit Evidence. Anthony Steele, University of Warwick and Paul C. van Batenburg, Deloitte & Touche–Amsterdam. The Shareholder Wealth Effects of Shifts in Auditor Liability Laws. Carl Pacini, Georgia Southern University and Patrick F. Maroney, Florida State University. Accounting Practitioners’ Views on the AICPA’s New Assurance Services. William E. Shafer, California State University–Los Angeles and Roselyn E. Morris, Southwest Texas State University. The Impact of Non-Financial Performance Indicators on Auditors’ Analytical Review Judgments. Gary L. Holstrum, Sandra L. Schneider, Tanya L. Benford, Christie L. Comunale, and Monica D. Barnes, all of the University of South Florida. Internalizing the External Audit: A Transaction Cost Approach. Cameron Morrill and Janet Morrill, both of the University of Manitoba. An Experimental Study of Hong Kong and Chinese Auditors’ Perceptions of Auditor Independence. Ramesh Narasimhan, Montclair State University and Stephanie S.H. Ng, Herman Ng & Co.–Hong Kong. Market Reaction to LLP Formation: A Test of the Insurance Hypothesis. Shifei Chung, Rowan University, Ramesh Narasimhan, Montclair State University, and Pai-Hwang Wei, University of New Orleans. Audit Size and the Quality of Financial Statements. B. Brian Lee, Concordia University and Hay Y. Chung, Kyunghee University. Bounded Rationality of Audits: Perspectives from Detection of Earnings Misrepresentations. Amal El-Sabbagh, Concordia University. Control Risk Assessment: Does the Metric Matter? Ronald E. Marden, Appalachian State University and Somnath Bhattacharya, University of Texas at El Paso. |