REGISTRATION

"Challenges Facing the Board Room and Audit Committees"

WELCOME RECEPTION

REGISTRATION

CONTINENTAL BREAKFAST

BREAK

10:30 AM - 12:00 PM

SESSION 1 - Evaluation of Audit Judgments

Moderator: Jennifer Joe, Georgia State University

"The Role of Reporting Incentives and Quantification in Auditors' Evaluations of Earnings Fluctuations"

Kathryn Kadous, University of Washington

Lisa Koonce, University of Texas at Austin

Discussant: Bill Dilla, Iowa State University

"Determinants of the Perceived Quality of Audit Teams' Judgments"

Mark E. Peecher, University of Illinois at Urbana-Champaign

Jay S. Rich, University of Connecticut

Rick Tubbs, University of Iowa

Discussant: Bob Ramsay, University of Kentucky

10:30 AM - 12:00 PM

Moderator: Larry Davis, Michigan Technological University

"Differential Use of Information by Financial Analysts for New Economy versus Traditional Economy Companies: Implications for Assurance Providers"

Ali Abdolmohammadi, Bentley College

Roger Simnett, University of New South Wales

Jay Thibodeau, Bentley College

Arnold Wright, Boston College

Discussant: Bob Allen, University of Utah

"Evaluating Financial Reporting Quality: The Effects of Financial Expertise versus Financial Literacy"

Roger D. Martin, Indiana University

Linda S. McDaniel, University of North Carolina-Chapel Hill

Laureen A. Maines, Indiana University

Discussant: Rich Houston, University of Alabama

Moderator: Progyan Basu, University of Georgia

"Investor Protection Laws, Accounting and Auditing Around the World"

Jere R. Francis, University of Missouri-Columbia

Inder K. Khurana, University of Missouri-Columbia

Raynolde Pereira, Univeristy of Missouri-Columbia

Discussant: Venkat Iyer, University of North Carolina-Greensboro

"A Stress Test of the Effects of Bankruptcy Risk, Accounting Quality and Corporate Governance on Audit Fees: Evidence from Hong Kong During the Asian Financial Crisis"

Wally Smieliauskas, University of Toronto

Kevin C.K. Lam, Chinese University of Hong Kong

K.S. Kwong, Chinese University of Hong Kong

Victor K.L. Leung, Chinese University of Hong Kong

Discussant: Mark Beasley, North Carolina State University

Moderator: Fred Phillips, University of Saskatchewan & Member, Assurance Services Development Board (CICA)

Susan Rucker, Assurance Services Executive Committee (AICPA) and Partner, KPMG

Paul Walker, University of Virginia, and Member, Risk Advisory Services Task Force Member

LUNCH AND DISTINGUISHED SERVICE AWARD AND OUTSTANDING EDUCATOR AWARD

BUSINESS MEETING

BREAK

Moderator: Jean C. Bedard, Northeastern University

"Auditor Provided Non-Audit Services: Explaining Fees Paid"

Keith A. Houghton, University of Texas at Austin (Visiting),

The University of Melbourne

Christopher C. Ikin, University of Tasmania

Discussant: Karla Johnstone, University of Wisconsin- Madison

"Earnings Quality and Auditor Independence: An Examination Using Non-Audit Fee Data"

Tanya S. Nowlin, Virginia Commonwealth University

Carol Callaway Dee, Florida State University

Ayalew Lulseged, Rutgers University-Camden

Discussant Lisa Gaynor, Georgetown University

Moderator: Jacqueline Hammersley, University of Illinois

"Diagnostic Reasoning During Audit Judgment: An Alternative Cognitive Characterization"

Ed O'Donnell, Arizona State University

Discussant: Jim Bierstaker, University of Massachusetts-Boston

"Do Auditors Think as Frequentists?" (replaced 1/7/02)

Bill Messier, Georgia State University

Natalia V. Kotchetova, Georgia State University

Discussant: Anne Magro, University of Oklahoma

Moderator: Karen Pincus, University of Arkansas

"The Impact of the 1995 Private Securities Litigation Reform Act on Litigation Risk and Auditor Compensation in the IPO Market"

Chris E. Hogan, Southern Methodist University

Randolph P. Beatty, University of Southern California

Philip P. Drake, Thunderbird American Graduate School of

International Management

Discussant: Dan Simunic, University of British Columbia

"Managing Auditor Litigation Risk by Screening Clients and Forming a Strategy as a Litigator"

Ella Mae Matsummura, University of Wisconsin-Madison

Seung-Weon Yoo, Hong Kong University of Science & Technology

Robert Tucker, Fordham University

Discussant: Raj Srivastava, University of Kansas

Charles Elson, Director, Center for Corporate Governance, University of Delaware

Scott Reed, Senior Manager, KPMG Audit Committee Institute

Mark Terrell, Partner, KPMG Audit Committee Institute

6:30 PM - 8:00 PM

RECEPTION

7:00 AM – 3:00 PM

7:00 AM – 8:30 AM

"Audit Litigation and Auditor Reputation: The Pricing of Audit Fees for Remaining Clients"

Keith Houghton, University of Texas at Austin (Visiting), The University of Melbourne

Eu-Jin Teo, The University of Melbourne

"Audit 'Quality' in the Initial Public Offerings Market"

Michael Willenborg, University of Connecticut

Joseph Weber, Massachusetts Institute of Technology

"Auditor Changes and Reportable Events"

Srini Sankaraguruswamy, Georgetown University

K. Raghunandan, Texas A&M International University

J. Scott Whisenant, University of Houston

"The Effects of Financial Statement Fraud Risk, Business Risk and Engagement Profitability on Audit Planning and Audit Fees"

Mark H. Taylor, University of South Carolina

Brad M. Tuttle, University of South Carolina

Lori R. Fuller, University of Delaware

"Senior Auditors' Response to Premature Sign-off by a Staff Member: Additional Insights"

Troy A. Hyatt, Seattle University

Amy Lovig, Deer & Company

"The Roles of Task and Technical Knowledge in Acceptance of Information Technology Among Preparers and Reviewers of Audit Workpapers"

Jean C. Bedard, Northeastern University

Cynthia Jackson, Northeastern University

Michael L. Ettredge, University of Kansas

Karla M. Johnstone, University of Wisconsin-Madison

"Would Auditors Accept Clients' Aggressive Reporting Practices?"

C. Janie Chung, San Jose State University

Nen-Chen Richard Hwang, Chinese University of Hong Kong

"An Examination of the Employment Contract of Public Accounting Firm Employees: The Application of Agency Theory to Professionals" [supporting tables file]

Elizabeth Dreike Almer, Portland State University

Julia L. Higgs, Florida Atlantic University

Karen L. Hooks, Florida Atlantic University

"The Identification and Categorization of Auditor's Virtue"

Theresa Libby, Wilfrid Laurier University

Linda Thorne, York University

"The New Audit: How Practice Threatens the Vestiges of the Public Interest and Should Change Auditing Research"

Tim Fogarty, Case Western Reserve University

"Who Are We Hiring? Characteristics of Accounting Hires in the New Millennium"

Heather M. Hermanson, Kennesaw State University

Mary C. Hill, Kennesaw State University

Susan H. Ivancevich, University of North Carolina at Wilmington

"Application of Digital Analysis to Assess the Reliability of the ATA Database"

Paul Caster, Fairfield University

Carl A. Scheraga, Fairfield University

Barry Mittag, Western Connecticut State University

"Dickinson Technologies, Inc.: Assessing Control Environment and Fraud Risk"

Christopher P. Agoglia, Drexel University

Kevin F. Brown, Drexel University

Dennis M. Hanno, University of Massachusetts-Amherst

"The Effects of Instruction and Task Structure, on Internal Control Evaluation Performance"

Lori S. Kopp, University of Manitoba

"The Internal Auditor's Role in the Detection and Prevention of Fraud: A Post-SAS No. 82 Analysis"

C. William Thomas, Baylor University

Curtis E. Clements, Baylor University

"The Mitigating Effect of Internal Control Effectiveness on the Relationship Between Source Objectivity, Evidence Set Size, and Evidence Persuasiveness"

Diane Janvrin, Iowa State University

"Corporate Governance and the Selection of Industry Specialist Auditors"

John T. Reisch, East Carolina University

Uma Velury, University of Delaware

Dennis M. O'Reilly, Xavier University

"Governance and Audit Quality: Is there an Association?"

Christine A. Jubb, The University of Melbourne

Evelyn Yeoh, Australian Accounting Standards Board

"The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees"

Susan Parker, Santa Clara University

Lawrence J. Abbott, University of Memphis

Gary Peters, University of Georgia

Kannan Raghunandan, Texas A&M International University

"The Effects of Incentive and Disclosure Factors on Investors' Perceptions of Auditor Independence"

Lisa Milici Gaynor, Georgetown University

8:30 AM - 10:00 AM

Moderator: Pamela Roush, University of Central Florida

"Determinants of the Profitability of Audit Engagements: An Empirical Study"

Caren Schelleman, Maastricht University

Discussant: Tim Pearson, University of West Virginia

"An Empirical Investigation of Audit Fees, Non-Audit Fees and Audit Committees"

Susan Parker, Santa Clara University

Lawrence Abbott, University of Memphis

Gary Peters, University of Georgia

Kannan Raghunandan, Texas A&M International University

Discussant: Lori Kopp, University of Manitoba

Moderator: Alan Reinstein, Wayne State University

"Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public"

Brian W. Mayhew, University of Wisconsin-Madison

Michael Wilkins, Texas A&M University

Discussant: Chris Hogan, Southern Methodist University

"Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms"

Randal J. Elder, Syracuse University

Jian Zhou, Long Island University-Brooklyn

Discussant: Debra Jeter, Vanderbilt University

Moderator: Charles Stanley, Baylor University

"Auditing Quality, Auditor Tenure, Client Importance, and Earnings Management: An Additional Evidence"

Ahmed M. Ebrahim, Rutgers University

Discussant: Sundaresh Ramnath, Georgetown University

v

"Attachments Between Directors and Auditors: Do They Affect Engagement Tenure?"

Christine Jubb, The University of Melbourne

Nicholas P. Courtney, The University of Melbourne - Australian Accounting Standards Board

Discussant: Robin Roberts, University of Central Florida

8:30 AM – 10:00 AM

Moderator: Ray Whittington, Member, AICPA Auditing Standards Board - DePaul University

James S. Gerson, Chair, AICPA Auditing Standards Board - Partner, PricewaterhouseCoopers

John A. Fogarty, Jr., Member, AICPA Auditing Standards Board - Co-Chair Joint Risk Assessments Task Force - Partner, Deloitte & Touche

Susan S. Jones, Senior Technical Manager, AICPA Audit and Attest Standards Team

Arnold Wright, Boston College

Zoe-Vonna Palmrose, University of Southern California

10:00 AM – 10:30 AM

Moderator: Jack Krogstad, Creighton University

"Business and Audit Risks Associated with ERP Systems: Knowledge Differences Between Information Systems Audit Specialists and Financial Auditors"

Jim Hunton, University of South Florida

Sally Wright, University of Massachusetts-Boston

Arnie Wright, Boston College

Discussant: Scott Vandervalde, Georgia State University (Visiting)

"The Impact of Strategic Positioning Evaluation on Auditor Judgments about Business Process Performance"

Jay S. Rich, University of Connecticut

Brian Ballou, Auburn University

Christine E. Earley, University of Connecticut

Discussant: Ted Mock, University of Southern California

SESSION 14 –Earnings Management

Moderator: Ken Schwartz, Boston College

"Corporate Governance and Earnings Management"

Jean Bedard, Universite Laval-Canada

Lucie Courteau, Universite Laval-Canada

Sonda Marrakchi Chtourou, Fsegs, SFAX, Tunisia

Discussant: Stefanie Tate, University of New Hampshire

v

"An Empirical Analysis of Auditor Reporting and its Association with Abnormal Accruals"

Michael Willenborg, University of Connecticut

Marcus B. Butler, University of Rochester

Andrew J. Leone, University of Rochester

Discussant: Christine Tan, Baruch College

Moderator: Uma Velury, University of Delaware

"Industry Specialization and Audit Fees: The Effect of Industry Type and Market Definition"

Randal J. Elder, Syracuse University

Ken Y. Chen, National Cheng Kung University, Taiwan

Discussant: Brian Mayhew, University of Wisconsin-Madison

"The Effects of Industry Specialization on Audit Quality: An Examination Using Bid-ask Spreads"

Paul C. Schauer, Bowling Green State University

Discussant: Willie Gist, University of Arkansas

10:30 AM – 12:00 PM

Moderator: Miklos Vasarhelyi, Rutgers University-Newark

Liv Watson, Edgar-Online

Charlie LeGrand, IIA

Don Warren, Texas A&M University

12:00 PM - 1:45 PM

Moderator: Mark H. Taylor, University of South Carolina

"Auditor Dismissal: Evidence from the Australian Audit Market"

Lynn Barkess, University of New South Wales and Bond University

Discussant: Allen Blay, University of California at Riverside

"The Client Acceptance Decision and Auditor's Engagement Risk: The Role of Audit Firm Alumni"

Ilias Grigorios Basioudis, University of Aston

Discussant: Robert Knechel, University of Florida

Moderator: Morley Lemon, University of Waterloo

"An Experimental Examination of Assurer Reputation within a Multi-Assurance Service Context"

Mark E. Peecher, University of Illinois

Ananda Ganguly, University of Illinois

Joshua Herbold, University of Illinois

Discussant: Charlie Bame-Aldred, University of Massachusetts-Amherst

v

"Independence in Appearance and in Fact: An Experimental Investigation"

Rachel Schwartz, Washington University

Nick Dopuch, Washington University

Ronald R. King, Washington University

Discussant: Bryan Church, Georgia Institute of Technology

Moderator: Greg Trompeter, Boston College

"Audit, Non-Audit and Information Technology Fees: Some Empirical Evidence"

Gary Peters, University of Georgia

Lawrence Abbott, University of Memphis

Susan Parker, Santa Clara University

Discussant: John Eichenseher, University of Wisconsin at Madison

v

"Audit Committee Effectiveness and Financial Reporting Quality"

Ganesh Krishnamoorthy, Northeastern University

Arnie Wright, Boston College

Jeff Cohen, Boston College

Discussant: Linda Thorne, York University

2:00 PM – 3:30 PM

SESSION 20 –PANEL #5- Attracting Students to Assurance Services: Innovative Approaches

Moderator: Ed Taylor, Boston College

Richard Kochanek, University of Connecticut

"Overall Strategies for Attracting Students to Accounting"

Eric Johnson, Indiana University

"Summary of Innovative Assurance Services Courses Throughout the U.S"

Dana Ellis, National Director of Recruiting - Arthur Andersen LLP

"Assurance Services Courses: What the Profession Desires"

3:30 PM - 5:00 PM