2003 Auditing Section Midyear
Conference
Program
Thursday, January 16
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Doctoral Consortium
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Registration |
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CPE Workshop- Speaker: W.
Steve Albrecht--Arthur Andersen
& "Integrating Fraud Topics into Your
Curriculum In a Post Enron World" |
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Special Reception
for PhD Students |
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Welcome Reception |
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Friday, January 17
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Registration
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Continental
Breakfast
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Welcome
Acknowledgements: |
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Plenary Session: Speaker: Mary Pat McCarthy, Vice Chair of the
Information, Communications & Entertainment line of business at KPMG LLP |
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Break |
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Session 1 – Auditor
Moderator: Ted Mock,
“Executive Officers Affiliations With CPA Firms.” Clive Lennox, Discussant: Albert L.
Nagy, “Non-Audit Services And Earnings
Conservatism.” Caitlin Ruddock, Stephen Taylor, Discussant: Sudipta
Basu, |
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Session 2-
Resolving Client Audit Issues Moderator:
Kathryn Kadous, “Auditor Negotiations: An Examination Of
The Efficacy Of Intervention Methods” Ken Trotman,
Sally Wright, Discussant: Rich Houston,
Jeffrey Cohen, Ganesh
Krishnamoorthy, Northeastern University Arnie Wright, Discussant: Urton
Anderson, |
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Session 3 – Panel#1- Perspectives On Risk Management Moderator: Morley Lemon, Panel Members:
John Fogarty, Deloitte & Touche, Auditing Standards Board,
Risk
Assessment Task Force Chair
Bill Kinney,
Ira Solomon,
Rick Steinberg, PriceWaterhouseCoopers, Naamsestraat, COSO
Risk Management Framework Project |
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Session 4 – Auditor Moderator: Mark Zimbelman, Brigham Young
“Do Non-Audit Services
Affect Investor Judgments? Evidence Using Auditor Fee Proxy
Disclosures.” Linda Flaming, Discussant:
Jim
Swearingen,
“Does Investor Selection Of Auditors
Enhance Auditor
Brian W. Mayhew, Joel E. Pike,
Discussant: |
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Lunch
And Distinguished Service Award And Outstanding Educator Award
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Business
Meeting
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Break
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Session 5- Panel#2-
Research
Opportunities in Internal Auditing Moderator: Audrey Gramling, Panel Members: Urton Anderson, Andrew Bailey, William Kinney, Morley Lemon, Jane Mutchler, Doug Prawitt, Sri Ramamoorti, Ernst & Young, LLP Larry Rittenberg, Flemming Ruud, Kay Tatum, |
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Session 6- Going-Concern Issues Moderator: Mark DeFond,
“The Asymmetric Information Content Of Going-Concern Opinions–
Evidence From Bankruptcy Firms With And Without Prior Distress
Indicators.” Christine Tan, Discussant: Michael
Willenborg,
“Corporate Governance Factors And Auditor Going Concern Assessments.” Gary Peters, Susan Parker, Howard Turetsky, Discussant: Divesh
Sharma, Nanyang Technological University – |
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Session 7— Performance Measures Moderator:
Mark Peecher, “The Balanced Scorecard: The Effects of Assurance and
Process Accountability on Managerial Judgment”
Theresa Libby, Steven Salterio, Alan Webb, Discussant:
Anne
Farrell,
“Auditors'
Performance Evaluations: An Analysis Of Cognitive Tendencies
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Session 8 –
Instructional Cases In Auditing Moderator: Charlie
Cullinan, “Livent, Inc. An Instructional Case” Michael C. Knapp, Carol A. Knapp, Discussant: Gerald Smith, Jim Martin, Discussant: Carol Knapp, |
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Reception Cosponsored by McGraw Hill |
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Saturday, January 18
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Registration
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Continental Breakfast |
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Research and Education Roundtables#1-Reporting, Materiality,
Conservatism and “The Effect of Legal
Environment on Big Five Auditor Conservatism Around the
World.” Alex Nikitkov, University of
Missouri-Columbia Dechun Wang, University of
Missouri-Columbia Jere Francis, University of
Missouri-Columbia
“Enron’s Effect On
CPAs’ Perceptions Of Auditor Independence.” Deborah L.
Lindberg,
Frank D. Beck, “The Effects Of Post-Bankruptcy
Financing On Going Concern Reporting.” Susan Parker, Gary Peters, #2--Economics
of Auditing:
“The Effect Of Fee Dependence On Non-Big 5 Clients’ Abnormal Ken Reichelt, Jere Francis,
“The Effect Of The Introduction Of
Competitive Bidding In The Market For Audit Services.” Jeff Payne, Kevan Jensen, “The
Market For Lemons In The Audit Profession: An Economic Perspective Of Arthur Andersen And
The Cost Of Audit Failure.” Pamela B.
Roush, Linda Thorne, #3--Audit Methodology: Lori S. Kopp,
“An
Analysis of the Fraud Triangle.” Jerry L. Turner, The Theodore J. Mock, Rajendra
P. Srivastava, “The Influence Of A Strategic-Systems
Lens On Auditor Risk Assessments.” Ed
O’Donnell,
“Environmental Variables In Strategic Systems Audits: A
Regression Model for Analytical
Procedures
Paul J. Beck,
Ananda R. Ganguly, #4--Auditor Judgments:
“The Impact Of
Qualitative Factors On Auditors Materiality
Judgments: An Analysis Of The Effects
Of SAB 99.” Patricia
Wellmeyer, Iris Stuart, “The Effects Of Immediate Context On
Auditors’ Judgments Of Loan Quality.” Dennis M.
O’Reilly, Robert A.
Leitch, Douglas H. Wedell, #5--Decision Aids and Order Effects:
“Order Effects On
Auditor Materiality Judgments: The Impact Of
Qualitative Information.” Charles A. Brown, James Lloyd
Bierstaker, University of Massachusetts-Boston Jay C.
Thibodeau,
“Directing Decision
Aid Outcomes Toward Prior Beliefs.” Darryl J.
Woolley, Vicky Arnold,
Nicole Clark,
Philip A.
Collier, Stewart A.
Leech, Steve G.
Sutton, #6--Audit Education:
“The Enron Debacle:
More Than A Perfect Storm.”
Alan Reinstein, Jeffrey J.
McMillan,
“Arthur & Joe: An
Instructional Case Focusing On The Life And Times Michael C. Knapp, Carol A. Knapp, Diane Janvrin, Iowa State University
Jay C. Thibodeau,
Catherine
Usoff, |
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Session 9 – Special Plenary
Session Panel – What Lessons Have We Learned Over The Past Year And Where Do
They Lead Us? Moderator: Bob Ramsay, William
R. Kinney, Charles & Elizabeth Prothro Regents Chair in Business and Price
Waterhouse Fellow in Auditing.
Director, Center for Business Measurement and Assurance Services, |
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Break
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Session 10 –Audit
Fees Moderator: Debra Jeter, Vanderbilt
“A Longitudinal
Investigation Of The Audit And Non-Audit Service Elizabeth
Carson, Roger Simnett,
Billy Soo,
Discussant: Chris Hogan, South
Methodist
“The Pricing Of
Assurance Risk In Secondary Equity Offerings.” Michael
Wilkins,
Neil Fargher,
Discussant: Bob Tucker, |
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Session 11 – Conceptual
Papers: Future Directions Of The Auditing Profession Moderator: Liz Payne,
“A Proposed Conceptual Framework For Assurance.” Jim Rebele, Discussant: Lyn Graham, BDO
Seidman
“Aligning Auditor
Materiality Choice And The Needs Of A Reasonable Person.” Jerry L.
Turner, Discussant: Roger Martin, |
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Session 12 – Fraud Moderator: Jordan Lowe,
“The Role Of Experience In Professional
Skepticism, Knowledge Tina Carpenter, Cindy Durtschi, Lisa Milici
Gaynor, Discussant: Jackie Hammersley,
“The Effects Of A
Fraud-Triangle Decomposition Of Fraud Risk T. Jeffrey Wilks,
Mark F. Zimbelman,
Discussant: Todd
DeZoort, |
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Session 13 – Panel – Communicating
and Disseminating Research Results Moderator: Rajib Doogar, Lawrance
Evans, General Accounting Office Karen
Nelson, Lynn Turner, TBA, Media/Communications |
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Lunch and Notable Contributions to Literature,
Doctoral Dissertation, and Innovation
in Auditing and Assurance Education Awards
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Session 14 – Auditor Choice And IPOs Moderator: Karl
Hackenbrack, University of Michael Willenborg, Joseph Weber, Massachusetts
Institute of Technology Discussant: Dan Simunic,
“Auditor Choice And The Cost Of Debt Capital For Newly Public Steve Fortin, Jeffrey
Pittman, Discussant: Billy Soo, |
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Session 15– Audit Risk Judgments Moderator: Ganesh Krishnamoorthy, Northeastern
University
“Experimental Tests Of A Descriptive
Theory Of Auditee Rick Scott D.
Vandervelde, Richard M.
Tubbs, Albert
Schepanski, William F.
Messier Jr., Discussant: Natalia Kotchetova,
“Systems Risk Factors, Risk Assessments
And Audit Planning Jean C.
Bedard, Northeastern University Cynthia
Jackson, Northeastern University Lynford
Graham, BDO Seidman Discussant: James
Bierstaker, |
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Session 16-Auditor Quality Moderator: Alan Reinstein,
“Auditor Industry Specialization And Fraudulent Financial Reporting.” Joseph V. Carcello, Albert L. Nagy, Discussant: K.
Raghunandan, Ann Gaeremynck, Sofie Van Der Meulen, Marleen Willekens, Discussant: Clive
Lennox, |
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Session 17 – Audit Markets Moderator:
“Audit Markets And Legal Environments: An International Jong Hag Choi, T.J. Wong, Discussant: Dick
Riley,
“Practice Diversification By Large Audit Firms.”
Rajib Doogar, George Deltas, Discussant: Kevan
Jensen, |
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Break |
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Session 18 –Information Search &
Processing Moderator: Vicky Arnold, University of Connecticut
“The Impact Of Accountability On
Auditors' Processing Of Michael
Favere-Marchesi, Karen V. Pincus, Discussant: Brian Ballou,
“Factors Affecting Auditors' Use Of
Confirmatory Search Strategies.” John T.
Reisch, Robert A.
Leitch, Discussant: Christine Earley, |
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Session 19- Auditor Reporting Moderator:
Jane Mutchler, “Market Response To Auditor's Reports: A
Reexamination Of Auditor Shawn M.
Davis, Discussant: Brian
Mayhew, “Effectively Communicating Moderate
Levels Of Assurance” Mahreen
Hasan, Peter
Roebuck, Roger
Simnett, Discussant: Lisa
Gaynor, |
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Session
20 – Panel –Audit/Assurance Education For Career Success
Moderator: Don Tidrick, Northern
Panel Members: Rich Simitian, Grant Diane Featherstone, VP
& General Auditor for Tim Lovoy,
Deloitte and Touche, Assurance Partner |
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Session 21 Corporate Governance
Moderator: Larry
Rittenburg, “Audit Committee Composition and
Shareholder Voting on Auditor Ratification.” K.
Raghunandan, D.
Rama, Discussant: Mark Beasley, Deborah
S. Archambeault, Discussant: Terry Neal, |
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Closing
Reception, Sponsored by |
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