| President | Linda McDaniel, University of Kentucky |
| Past President | Jean C. Bedard, Northeastern University |
| Vice PresidentAcademic | Mark Beasley, North Carolina State University |
| Vice PresidentPractice | D. Scott Showalter, KPMG LLP |
| Treasurer | Jeffrey Cohen, Boston College |
| Secretary | Kay Tatum, University of Miami |
| Historian | Karen V. Pincus, University of Arkansas |
| Mark Peecher, Co-Chair | University of Illinois at Urbana-Champaign |
| Billy Soo, Co-Chair | Boston College |
| Mark DeFond, Vice Chair | University of Southern California |
| Todd DeZoort, Vice Chair | University of Alabama |
| Christine Earley | University of Connecticut |
| Marshall Geiger | University of Richmond |
| Doug Prawitt | Brigham Young University |
| Steve Glover | Brigham Young University |
| Mark Nelson, Doctoral Consortium | Cornell University |
| Julia Higgs, Photographer | Florida Atlantic University |
| Abbot, Lawrence | Joe, Jennifer |
| Abdel-khalik, Rashad | Johnson, Eric |
| Abdolmohammadi, Mohammad | Kadous, Kathryn |
| Albring, Susan | King, Ron |
| Arnold, Patricia | Kelly, Patrick |
| Ballou, Brian | Kotchetova, Natalia |
| Barnaby, Priscilla | Krishnamoorthy, Ganesh |
| Barsky, Noah | Krogstad, Jack |
| Beasley, Mark | Lai, Kam-Wah |
| Bierstaker, James | Lemon, Morley |
| Biggs, Stan | Lennox, Clive |
| Blay, Allan | Louwers, Tim |
| Brazel, Joe | Lowe, D. Jordan |
| Brody, Richard | Magro, Anne |
| Carcello, Joseph | Maletta, Mario |
| Carpenter, Tina | Martin, Roger |
| Church, Bryan | Mayhew, Brian |
| Cohen, Jeffrey | Mitra, Santanu |
| Cullinan, Charles | Myers, Pat |
| Curtis, Mary | Myers, James |
| Davis, Shawn | O'Donnell, Ed |
| Dies, D. | Phillips, Fred |
| Dilla, Bill | Pike, Joel |
| Doogar, Rajib | Raghunandan, Kannan |
| Earley, Christine | Reinstein, Alan |
| Elder, Randy | Rich, Jay |
| Evans, Harry | Rosman, Andrew |
| Fogarty, Timothy | Roush, Pamela |
| Francis, Jere | Salterio, Steve |
| Ganguly, Ananda | Selby, Daniel |
| Gaynor, Lisa | Sankaraguruswamy, Srinivasan |
| Gramling, Audrey | Schwarzkopf, David |
| Hackenbrack, Karl | Stanley, Jonathan |
| Hammersley, Jacqueline | Stocken, Phillip |
| Hoffman, Vicky | Taylor, Mark |
| Hogan, Chris | Thorne, Linda |
| Houston, Rich | Thibodeau, Jay |
| Holder-Webb, Lori | Vandervelde, Scott |
| Issaevitch, Thomas | Walsh, Cassandra |
| Jensen, Kevan | Willenborg, Michael |
Thursday, January 13 |
|
| 7:00 8:30 AM | Continental Breakfast |
| 8:00 AM 5:00 PM | Registration |
| 8:00 AM 5:15 PM | Doctoral Consortium |
| 8:30 8:45 AM | Introductory Remarks to 25th Anniversary Conference of Auditing: A Journal of Practice & Theory William F. Messier Jr., Georgia State University, AJPT Editor |
| 8:45 10:15 AM | "Economics-Based Empirical Auditing Research: Future Directions" Mark L. DeFond, University of Southern California and Jere R. Francis, University of Missouri-Columbia Discussant: Joseph Carcello, University of Tennessee |
| 10:15 10:30 AM | Break |
| 10:30 12:00 PM |
"Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report" Jagan Krishnan and Yinqi Zhang, Temple University Discussant: Mary Stone, University of Alabama "Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency" Jere R. Francis, University of Missouri-Columbia and Dechun Wang, University of Nebraska-Lincoln Discussant: Brian Mayhew, University of Wisconsin |
| 12:00 1:00 PM | Lunch |
| 1:00 2:30 PM |
"Behavioral Review Judgment and Decision Making Research in Auditing: A Task, Person, and Interaction Perspective" Mark Nelson, Cornell University and Hun Tong Tan, Nanyang Technological University Discussant: Ken Trotman, University of New South Wales |
| 2:30 2:45 PM | Break |
| 2:45 4:15 PM |
"Negotiations Over Accounting Issues: The Congruency ofAudit Partner and Chief Financial Officer Recalls" Michael Gibbins, University of Alberta, Susan McCracken, University of Toronto and Steven Salterio, Queen's University Discussant: Karla Johnstone, University of Wisconsin "Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Insensitivity to Precision" Steven M. Glover, Douglas F. Prawitt and T. Jeffrey Wilks, Brigham Young University Discussant: Linda McDaniel, University of Kenutcky |
| 4:15 5:30 PM | Institutional View William R. Kinney, Jr., University of Texas - Austin Discussant: Dan Simunic, University of British Columbia |
| 5:30 7:00 PM | |
| 6:30 9:00 PM | AJPT 25th Anniversary Celebratory Buffet Dinner/Midyear Conference Welcome Reception |
Friday, January 14 |
|
| 7:00 AM 5:00 PM | Registration |
| 7:00 8:30 AM | Continental Breakfast |
| 8:30 10:00 AM | Welcome and Plenary Session Keynote Address by Cynthia Cooper, President of Cynthia Cooper Consulting, Former Chief Audit Executive, MCI and Time Magazine 2002 Person of the Year, and Glyn Smith, Director of Internal Audit, MCI. |
| 10:00 10:15 AM | Break Co-sponsored by The IVES GroupAuditAnalytics.com |
| 10:15 11:45 AM | Concurrent Sessions Session 1 Going Concern Moderator: Jane Mutchler, Georgia State University Recent Changes in the Association between Bankruptcies and Prior Audit Opinions. Marshall Geiger, University of Richmond, Kannan Raghunandan and Dasaratha Rama, Florida International University Discussant: Inder Khurana of University of Missouri - Columbia Auditor Tenure, Audit Quality and Firm Age: An Analysis of Auditor Going Concern Reports. W. Robert Knechel, University of Florida and Ann Vanstraelen, University of Antwerp & Maastrict University Discussant: Lori Holder-Webb, University of Wisconsin Session 2 Instructional Cases Moderator: Lori Kopp, University of Lethbridge Audit Simulation for Due Diligence on Fast-Fashion Inventory Through Data Querying. A. Faye Borthick, Georgia State University and Mary B. Curtis, University of North Texas Discussant: Helen Brown, Boston College Making the Decision to Outsource a Service Department. Who Should Deliver Internal Audit Services? Hubert D. Glover, Howard University, Jeffrey McMillan, Clemson University and Jean Wells-Jessup, Howard University Discussant: Patricia Myers, Brock University The North Face, Inc.: An Instructional Case Focusing on Ethical Issues Involving Financial Accountants and Independent Auditors. Michael C. Knapp and Carol A. Knapp, University of Oklahoma Discussant: Jeffrey Cohen, Boston College Session 3 Strategic Systems Auditing Moderator: Gary Hecht, Emory University Strategic Systems Auditing: The Influence of Task Structure on Auditors' Sensitivity. Ed O'Donnell, Arizona State University, James L. Bierstaker, Villanova University and Joseph Schultz, Arizona State University Discussant: Brian Ballou, Miami University Do the Results of Strategic Analysis Influence Auditors' Business Process LevelRisk Assessments? Natalia Kotchetova, University of Waterloo, Thomas M. Kozloski, Wilfrid Laurier University and William F. Messier, Jr. Georgia State University Discussant: Scott Showalter, KPMG LLP Session 4 Panel Session Moderator: Kay Tatum, University of Miami "Global Convergence near or far? Views from ASB, GAO, IAASB and PCAOB" Jeanette Franzel, Director, Financial Management and Assurance, Government Accountability Office John Fogarty, Partner, Deloitte &Touche LLP; Chairman of the AICPA Auditing Standards Board and US member of the International Auditing and Assurance Standards Board Thomas Ray, Deputy Chief Auditor, Public Company Accounting Oversight Board James M. Sylph, Technical Director, International Auditing and Assurance Standards Board |
| 12:00 1:15 PM | Lunch Presentation of Distinguished Service Award, Outstanding Educator Award |
| 1:30 2:45 PM | Business Meeting |
| 2:45 3:15 PM | Break |
| 3:15 4:45 PM | Concurrent Sessions Session 1 Risk Management Moderator: Rajib Doogar, University of Illinois at Urbana-Champaign An Archival Study of Principles- vs. Rules-based Audit Standards: Going-concern Reporting in Belgium. Joseph V. Carcello, University of Tennessee, Ann Vanstraelen, University of Antwerp & Maastrict University and Michael Willenborg, University of Connecticut Discussant: Tim Louwers, Louisiana State University A Re-examination of the Pricing of Litigation Risk in Audit Fees: Evidence from U.S. Publicly Held Firms. Kam Wah Lai, City University of HongKong Discussant: Santanu Mitra, Montclair State University Session 2 Experimental Investigations of Auditor Independence Moderator: Arnold Wright, Boston College An Experimental Investigation of Non-Audit Service Fees and Investors' Perceptions of Auditor Independence: Post-Enron Era. Shawn M. Davis, Georgia State University and Dana Y. Hollie, University of Houston Discussant: Ananda Ganguly, Purdue University The Effects of a Cooling-Off Period on the Perceived Independence of External Auditors. Carl N. Wright, Virginia State University and Quinton Booker, Jackson State University Discussant: Brian Mayhew, University of Wisconsin - Madison Session 3 Non-Audit Services Moderator: Anne Magro, University of Oklahoma Does Auditor Provided Nonaudit Services Improve Audit Effectiveness or Impair Independence? Jennifer R. Joe, Georgia State University and Scott D. Vandervelde, University of South Carolina Discussant: Ganesh Krishnamoorthy, Northeastern University Are There Unintended Consequences of Non-Audit Service Pre-Approval and Disclosure Regulations on Audit Committee Members Decisions? Lisa Milici Gaynor, Georgetown University, Linda McDaniel, University of Kentucky and Terry L. Neal, University of Tennessee Discussant: Kathryn Kadous, Emory University Session 4 Panel Session Co-sponsored by the Education Committee and Academic Relations Committee of the Institute of Internal Auditors "Corporate Governance: New Directions for Management Education" John J. Fernandes, President and CEO, AACSB International "The need for corporate governance education" Scott Reed, Partner, KPMG LLP Audit Committee Institute (ACI) "The value of corporate governance education" Jane F. Mutchler, Director, School of Accountancy, J. Mack Robinson College of Business, Georgia State University "Modifying the curriculum to include corporate governance; how to make it happen" Moderator: C. William (Bill) Thomas, Baylor University |
| 6:00 8:00 PM | Reception Co-sponsored by McGraw-Hill/Irwin |
Saturday, January 15 |
|
| 7:30 AM 3:00 PM | Registration | 7:30 8:30 AM | Continental Breakfast and
Research and Education Roundtables Table 1 Archival A Longitudinal Examination of Auditor Error Projection Decisions. Robert D. Allen, University of Utah and Randal Elder, Syracuse University The Enron Effect in the Electric Services and Natural Gas Industry on Profitability and Accounting Choices. Winifred Scott, University of Delaware The Decomposition of Management Fraud Schemes: Analyses and Implications. Rajendra P. Srivastava and Lei Gao, University of Kansas Does Client Size Matter? The Influence of Large Clients on the Office-Level Reporting Decisions of Non-Big 5 Auditors. Allen Hunt, University of Southern Indiana and Ayalew Lulseged, Florida State University Review of Choice Based and Matched Sample Studies in Auditing Research. Donald P. Cram, Vijay Karan and Iris Stuart, California State University at Fullerton Table 2 Behavioral The Joint Effect of Voluntary Non-Financial Disclosure and Assurance on Company Valuation Judgments. Paul Coram, University of Melbourne and Gary Monroe, The Australian National University The Effects of Curriculum Structure on Students' Organization and Use of Knowledge. Lori S. Kopp University of Lethbridge and Fred Phillips, University of Saskatchewan Do Attributes of Industry Audit Specialists Differ by Their Levels of Expertise: A Research Note. Mohammad J. Abdolmohammadi, Bentley College The Effect of Mood States on Audit Judgment. Janne Chung, York University, Jeffrey Cohen, Boston College and Gary S. Monroe, Australian National University Table 3 Behavioral Identifying Perceptions in the Quality and Purpose of SSARS No. 8 "Plain Paper Statements." Alan Reinstein, Wayne State University, Brian Patrick Green, University of Michigan - Dearborn and Cathleen L. Miller, University of Michigan - Flint Human Failings Behind Corporate Colllapses: Accountants and Business Executives Repeating History. Stephen R. Moehrle, University of Missouri St. Louis, Alan Reinstein, Wayne State University and Jennifer Reynolds-Moehrle, University of Missouri St. Louis Findings on the Effects of Audit Firm Rotation Under Varying Strengths of Corporate Governance. Barbara Arel, Arizona State University, Richard C. Brody, University of South Florida and Kurt Pany, Arizona State University The Effect of Auditor Experience on Predecisional Distortion During Internal Control Evaluation. Barbar Arel and Ed O'Donnell, Arizona State University Table 4 Behavioral Changing the Focus of the Audit Risk Evidence Relationship. Ray McNamara, Bond University and Renee Radich, Macquarie University The Impact of Client Information Technology on Audit Procedures. Diane Janrvin, Iowa State University, James Bierstaker, Villanova University and Jordan Lowe, Arizona State University An Examination of Factors Associated with Dysfunctional Audit Behavior. Robin R. Radtke and Wayne A. Tervo, University of Texas at San Antonio The Effect of Restrictions on Auditor Behavior versus Required Disclosure to Audit Committees on Investors' Perceptions of Independence. Lisa Milici Gaynor, Georgetown University |
| 8:30 10:00 AM | Plenary Panel Co-sponsored by the Auditing Standards Committee "Auditor Independence" Gary Holstrum, Associate Chief Auditor, Public Company Accounting Oversight Board Jean Wyer, PricewaterhouseCoopers Zoe-Vonna Palmrose, University of Southern California Moderator: Roger Martin, Chair, Auditing Standards Committee |
| 10:00 10:15 AM | Break |
| 10:15 11:45 AM | Concurrent Sessions Session 1 Audit Fees Moderator: W. Robert Knechel, University of Florida Earnings Management, Litigation Risk, and Asymmetric Audit Fee Response. Lawrence Abbott, University of Memphis, Susan Parker, Santa Clara University and Gary Peters, University of Arkansas Discussant: Sundaresh Ramnath, Georgetown University The Effect of Ownership Structure on Audit Fees. Santanu Mitra, Montclair State University, Donald Deis, Texas A&M University and Mahmud Hossan, University of Houston Clear Lake Discussant: Linda Myers, University of Illinois at Urbana-Champaign Session 2 Auditor-Client Relationship Moderator: Gregory Trompeter, Boston College The Effect of Auditor Tenure and Client Importance on Discretionary Accruals Evidence from Audit-Partner Based Data in Taiwan. Wuchun Chi, National Chengchi University, Huichi Huang, National Taiwan University and Yichun Liao, National Chengchi University Discussant: Larry Davis, Michigan Technological Institute Client Stock Price Reaction to the PricewaterhouseCoopers Merger. Chi-Wen Jevons Lee, Tulane University, Chiawen Liu and Taychang Wang, National Taiwan University, and Wan-Ting Wu, Arizona State University Discussant: Hong Xie, University of Illinois at Urbana-Champaign Session 3 Auditor Expertise Moderator: Jay Rich, Illinois State University The Effects of Documentation Levels on Auditors' Memory, Performance and Efficiency. Elizabeth A. Payne, Xavier University and Robert J. Ramsay, University of Kentucky Discussant: Jacqueline Hammersley, University of Georgia Knowledge Transfer in the Fraud Risk Assessment Task. Thomas M. Kozloski, Wilfrid Laurier University Discussant: Jay Thibodeau, Bentley College Session 4 Panel Session Sponsored by the Research Committee "An AJPT Editor's Perspective on the Past, Present and Future of Auditing Research" [Click name to view slides.] Dan Simunic, Incoming AJPT Editor William F. Messier, Jr., Present AJPT Editor Arnold Wright, Past AJPT Editor William Felix, Former AJPT Editor Moderator: Michael Willenborg, Chair, Research Committee |
| 12:00 1:15 PM | Lunch Presentation of Notable Contributions to Literature, Doctoral Dissertation, and Innovation in Auditing and Assurance Education Awards |
| 1:30 3:00 PM | Concurrent Sessions Session 1 Audit Modeling Moderator: Jack Krogstad, Creighton University A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements. W. Robert Knechel, University of Florida, Paul Rouse, University of Auckland and Caren Schelleman, Universiteit Maastricht Discussant: Michael Stein, University of Oregon Deterring Over-Reliance on Gatekeepers. Rajib Doogar, University of Illinois at Urbana-Champaign, Robert Gillenkirch, Georg-August Universitat, Gottingen, and Rachel Schwartz, University of Illinois at Urbana-Champaign Discussant: Mark Penno, University of Iowa Session 2 Audit Quality Moderator: Julia Higgs, Florida Atlantic University Assessing Audit Quality: A Value Relevance Perspective. Li Dang, Oregon State University, Kevin Brown, Wright State University and Bruce D. McCullough, Drexel University Discussant: Allen Blay, University of California, Riverside Audit Quality, Earnings Management and Institutional Incentives. Christine A. Jubb, Deakin University, Shireenjit Johl Multimedia University and Keith Houghton, Australian National University Discussant: Lawrence Abbott, University of Memphis Session 3 Assessing Misstatement Risk Moderator: Stephanie Tate, University of New Hampshire The Effects of Computer Assurance Specialist Competence and Auditor AIS Expertise on Auditor Planning Judgments. Joseph F. Brazel, North Carolina State University and Christopher P. Agoglia, Drexel University Discussant: Joshua Herbold, University of Montana The Effects of Expectation Formation on Detecting Unexpected Non-Changes in Account Balances During Analytical Procedures. Charles Cullinan, Bryant College and Susan Hughes, Butler University Discussant: Kevan Jensen, University of Oklahoma Session 4 Panel Session Sponsored by the Education Committee "IT Skills and Knowledge for Entry-Level Auditors: Are Educators Meeting the Needs of the Profession" Paul Herring, Director, AICPA Electronic Reporting Group Richard Wood, Partner, Grant Thornton Canada Gary F. Peters, University of Arkansas Moderator: Eric N. Johnson, Chair, Education Committee |
| 3:00 3:15 PM | Break |
| 3:15 4:45 PM | Concurrent Sessions Session 1 IPO Pricing and audit Quality Moderator: Timothy Pearson, West Virginia University IPO Underpricing and Audit Quality Differentiation within Non-big 5 Firms. Susan Albring, University of South Florida and Randal J. Elder, Syracuse University Discussant: Chris Hogan, Southern Methodist University Auditor Choice and the Pricing of Initial Public Debt Issues. Steve Fortin, McGill University and Jeffrey Pittman, Memorial University of Newfoundland Discussant: Michael Willenborg, University of Connecticut Session 2 Audit Committee/Corporate Governance Moderator: Susan Parker, Santa Clara University Changes in Audit Committee Financial Expertise. Elaine Mauldin and Mike Braswell, University of Missouri Discussant: Daniel Shelby, Florida State University Audit Committee, Board Characteristics and Earnings Management by Commercial Banks. Jian Zhou, SUNY at Binghamton and Ken Chen, National Cheng Kung University Discussant: Susan Albring, University of South Florida Session 3 Audit Conflict/Litigation Moderator: Joel Pike, University of Illinois at Urbana-Champaign The Role of Auditor Strategy in Auditor-Client Negotiations over Proposed Financial Statement Adjustments: The Rule of Reciprocation. Maria H. Sanchez, Rider University, Christopher P. Agoglia Drexel University and Richard C. Hatfield, University of Texas at San Antonio Discussant: Steve Salterio, Queens University Remedial Tactics in Auditor Negligence Litigation. Robert M. Cornell, Rick C. Warne and Martha M. Eining, University of Utah Discussant: David M. Piercey, University of Illinois at Urbana-Champaign Session 4 Threats to Assurance Quality Moderator: Ella Mae Matsumura, University of Wisconsin - Madison The Moral Intensity of Reduced Audit Quality Acts. Paul Coram, The University of Melbourne, Alma Glavovic, The University of Western Australia, Juliana Ng, The Australian National University and David Woodliff, The University of Western Australia Discussant: Tina Carpenter, University of Georgia An Examination of Factors Affecting External and Internal Whistle-Blowing by Auditors. Janne Chung, York University, Gary Monroe Australian National University and Linda Thorne, York University Discussant: Don Finn, University of Arkansas |
| 5:15 7:00 pm | Closing Reception |