American Accounting Association Auditing Section 2006 Midyear Conference January 12-14, 2006 Los Angeles, California

Conference Information | Hotel Information | Doctoral Consortium
Preliminary Program | Registration Information

Preliminary Program >>>Last updated: Jan. 3<<<

Thursday, January 12

7:00 AM–8:00 AM	Continental Breakfast
8:00 AM–5:00 PM	Registration
8:00 AM–5:30 PM	Doctoral Consortium
5:30 PM–7:00 PM	Special reception for Auditing Doctoral Consortium Attendees
6:30–8:30 PM	Midyear Conference Welcome Reception

Friday, January 13

7:00 AM–5:00 PM	Registration
7:00 AM–8:30 AM	Continental Breakfast
8:00 AM–5:30 PM
8:30 AM–10:00 AM	Welcome and Plenary Session "Global Standards in Our Profession: A Look at the Horizon" Keynote Address by John Kellas, Chair of the International Auditing and Assurance Standards Board, and David Brown, member of the International Federation of Accountants’ Public Interest Oversight Board and former Chair of the Ontario Securities Commission Moderator: Jim Sylph, Technical Director of the International Federation of Accountants
10:00 AM–10:15 AM	Break
10:15 AM–11:45 AM	Concurrent Sessions Session 1 – Evidence Collection & Evaluation Moderator: Mark Zimbelman, Brigham Young University Halo Effects during Internal Control Evaluation: The Influence of Management Self-Assessment on Auditor Judgment. Ed O'Donnell, University of Connecticut, Barbara Arel, Arizona State University and Steven Kaplan, Arizona State University Discussant: Audrey Gramling, Kennesaw State University Performance Measurement Systems and Strategic Analysis Extensiveness: Auditors' Usage of Balanced Scorecards and Performance Benchmarks. Natalia Kotchetova, University of Waterloo, Steven Salterio, Queen's University and W. Robert Knechel, University of Florida Discussant: Michael Bamber, University of Georgia Session 2 –Internal Control Weaknesses and Audit Fee Disclosures Moderator: Karl Hackenbrack, Vanderbilt University Market Reaction to Control Deficiency Disclosures Under the Sarbanes-Oxley Act: The Early Evidence. Parveen Gupta and Nandu Nayar, Lehigh University Discussant: Donald Deis, Texas A&M University-Corpus Christi The Association Between Audit Quality and Abnormal Audit Fees. Jong-Hag Choi, Hong Kong University of Science and Technology, Jeong-Bon Kim, The Hong Kong Polytechnic University, and Yoonseok Zang, Singapore Management University Discussant: Stephen Taylor, University of New South Wales Session 3 – Teaching Cases Moderator: Brian Ballou, Miami of Ohio University Creating a Business Process Diagram and Database Queries to Detect Billing Errors and Analyze Calling Patterns for Cell Phone Service. Faye Borthick, Georgia State University and Donald Jones, Texas Tech University Discussant: Kathy Hurtt, Baylor University Assessing Business Risk: The Case of Pamplona Punch, Inc. George Tsakumis, Drexel University and Kevin F. Brown, Wright State University. Discussant: Phyllis Mo – Hong Kong Polytechnic University Suspicious Audit Trails & Sarbanes-Oxley: The Case of Nextcard, Inc. Michael Knapp and Carol Knapp, University of Oklahoma Discussant: Jeffrey Cohen, Boston College Session 4 – Panel Session Sponsored by the Auditing Standards Committee "Globalization Issues Affecting Standards Setting" John Kellas, IAASB Jim Sylph, IFAC David Brown, PIOB Gary Holstrum, PCAOB Moderator: Bill Messier, Georgia State University
12:00 PM–1:15 PM	Lunch Presentation of Distinguished Service Award & Outstanding Educator Award
1:30 PM–2:45 PM	Business Meeting
2:45 PM–3:15 PM	Break
3:15 PM–4:45 PM	Concurrent Sessions Session 1 – SOX Effects on Reporting Moderator: David Hay, The University of Auckland Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting. Joseph Schultz and Steven Kaplan, Arizona State University Discussant: Roger Debreceny, University of Hawaii at Manoa Were Former Andersen Clients Treated More Leniently Than Other Clients? Evidence from Going-Concern Modified Audit Opinions. Jagan Krishnan, Temple University, Kannan Raghunandan, Florida International University and Joon S. Yang, University of Minnesota-Duluth Discussant: Lori Holder-Webb, University of Wisconsin-Madison Session 2 – Auditor Judgment Biases Moderator: Lisa Gaynor, Georgetown University "Order Effects" Revisited: The Importance of Chronology. Michael Favere-Marchesi, Simon Fraser University Discussant: Rich Houston, The University of Alabama The Influence of Contrast Effects on Auditors' Judgments in Multiple Client Audit Environments. Sudip Bhattacharjee, Virginia Tech, Mario Maletta, Northeastern University and Kimberly Moreno, University of Massachusetts at Amherst Discussant: Robert Ramsay, University of Kentucky Session 3 – International Audit Markets Moderator: Joe Carcello, University of Tennessee The Role of Country and Firm-Specific Factors in the Voluntary Demand for Independent Audits. Jere Francis, University of Missouri, Inder Khurana, University of Missouri, Xiumin Martin, University of Missouri and Raynolde Pereira, University of Missouri Discussant: Mingyi Hung, University of Southern California Does Auditor Reputation Matter? The Case of KPMG Germany and Comroad AG. Michael Willenborg, University of Connecticut, Joseph Weber, Massachusetts Institute of Technology and Jieying Zhang, Massachusetts Institute of Technology Discussant: Debra Jeter, Vanderbilt University Session 4 – Panel Session Sponsored by the Education Committee "Audit Education for the Post-Sarbanes Audit Environment" Bruce Cameron, KPMG John Gimpert, Deloitte & Touche Jorge Milo, PricewaterhouseCoopers Randy Leali, Ernst & Young Moderator: Jay Thibodeau, Bentley College
6:00 PM-8:00 PM	Reception at Universal Studios' Globe Theatre

Saturday, January 14

7:30 AM–3:00 PM	Registration
7:30 AM–8:30 AM	Continental Breakfast and Research and Education Roundtables Table 1 – Audit Reporting Audit Firm Size and Going Concern Reporting Accuracy. Marshall Geiger, University of Richmond and Dasaratha Rama, Florida International University Strategic Viability and Going-Concern Audit Opinions. Marleen Willekens, Katholieke Universiteit Leuven and Liesbeth Bruynseels, Katholieke Universiteit Leuven The Relative Effects of Industry and Task Experience on Auditors' Sensitivity to Cues in Going-Concern Judgments: A Signal Detection Theory Approach. Jay Thibodeau, Bentley College, Thomas Clausen, Wichita State University and David Schwarzkopf, Bentley College An Empirical Study of the Legal Form of CPA Firms and Auditors' Reporting Conservatism. Raymond Wong, Chu Hai College of Higher Education, Michael Firth, Hong Kong Polytechnic University and Phyllis Mo, Hong Kong Polytechnic University >Evidence of a Sustained Expectation Gap in the Perceived Quality and Purpose of "Plain Paper Statements." Brian Green, University of Michigan-Dearborn, Alan Reinstein, Wayne State University and Cathleen Miller, Saginaw Valley State University Table 2 – Audit Evidence & Quality An Examination of Contextual Factors and Individual Characteristics Affecting Technology Implementation Decisions in Auditing. Mary Curtis, University of North Texas and Elizabeth Payne, University of Mississippi What Can Nonfinancial Performance Measures Tell Us About the Likelihood of Fraud? Joseph Brazel, North Carolina State University, Keith Jones, George Mason University and Mark Zimbelman, Brigham Young University The Effect of Workload Compression on Audit Quality. Dennis Lopez-Acevedo, University of Arkansas A New Approach to Assessing Materiality. Christie Comunale, Long Island University-C.W. Post Campus, Rebecca Rosner, Long Island University-C.W. Post Campus and Thomas Sexton, State University of New York at Stony Brook. The Probative Value of Audit Evidence - The State of the Art and Avenues Towards a General Theory. Ulfert Gronewold, University of Potsdam. Table 3 – Audit and Non-audit Fees SOX Section 404 Material Weakness Disclosures and Audit Fees. Kannan Raghunandan and Dasaratha Rama, Florida International University Managerial Incentives and Audit Fees: Evidence from the Mutual Fund Industry. Daniel Deli and James Booth, Arizona State University Discretionary Accruals, Nonaudit Service Fees, and Earnings Persistence. Magdy Farag, Kent State University Ownership Composition and Non-Audit Service Fees. Santanu Mitra, Montclair State University and Mahmud Hossain, University of Houston The Pricing of Client Risk in a Competitive Audit Market. Elizabeth Carson, University of New South Wales, Roger Simnett, University of New South Wales, Billy Soo, Boston College and Arnie Wright, Boston College Table 4 – Internal Controls An Experimental Examination of why the Auditor's Opinion on the Effectiveness of Internal Controls Affects Assessed Stock Prices. Yi-Jing Wu, Scott Vandervelde and Tom Lopez, University of South Carolina The Nature of Audit Planning: The Relation Between Control Risk Assessment and Computer-Related Audit Procedures.  Diane Janvrin, Iowa State University, Jim Bierstaker, Villanova University and Jordan Lowe, Arizona State University Internal Control Quality and Audit Delay in the SOX Era. Lili Sun, Rutgers Business School-Newark & New Brunswick, Michael Ettredge, University of Kansas and Chan Li, University of Kansas Audit Committee Quality, Auditor Type and Internal Control Weakness. Jian Zhou, Yan Zhang and Nan Zhou, SUNY at Binghamton Table 5 – Expertise and Specialization Industry Expertise and Audit Quality - An Audit-Partner Level Analysis. Gim Seow, University of Connecticut, Wuchun Chi, National Chengchi University and Ling Lei, University of Connecticut. Auditor Industry Specialization and Quality Status: Do Both "Premium" and "Discount" Suppliers Exist? Keith Houghton, Colin Dolley, Christine Jubb and Gary Monroe, Australian National University Economies of Scale and Industry Specialist Audit Pricing: Evidence from Audit Firm Merger in Hong Kong. Kam Wah Lai, The Hong Kong Polytechnic University Self-Serving Bias, Respondent Knowledge, and the "Non-Audit Services Expectation Gap." John Thornton, Washington State University, Alan Reinstein, Wayne State University and Cathleen Miller, Saginaw Valley State University A Comparative Study About Internal Auditing Approach Between Germany and China. Yuedong Li, Southwestern University of Finance & Economics Table 6 – Audit and Assurance Markets The Issue of Sustainable Development and the Role of the Environmental Audit. Maria da Conceicao Marques, Instituto Superior de Contabilidade e Administracao de Comimbra Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure. Jeffrey Pittman and Omrane Guedhami, Memorial University of Newfoundland Is the Audit Services Market Competitive Following Arthur Andersen's Collapse? Jane Hamilton, La Trobe University, Donald Stokes, University of Technology, Sydney and Yang Li, University of Technology, Sydney Auditor Failure and Market Reactions: Evidence from China. Heibatollah Sami, Lehigh University and Zhongxia (Shelly) Ye, Temple University Table 7 – Auditor Changes Auditor Tenure and Audit Quality: Evidence from Gong-Concern Qualifications Issued During 1996-2001. Jong-Hag Choi, Hong Kong University of Science and Technology and Rajib Doogar, University of Illinois at Urbana-Champaign Auditor Change and Auditor Choice in Non-Profit Organizations. Stefanie Tate, University of New Hampshire The Effect of Dismissal Threat on Auditor Independence. Ling-Tai Lynette Chou, National Chengchi University, Wen-Jing Chang, National Changhua University of Education and William Lin, National Taiwan University The Impact of SOX on Auditor Resignations and Dismissals. Kathleen Hertz, University of Washington Auditor Dismissals and Financial Reporting Conservatism: Preliminary Evidence. Susan McCracken, University of Toronto, Kathryn Bewley, York University, Janne Chung, York University and Peggy Ng, York University Table 8 – Audit Sampling, Auditor Independence and Capital Market Issues That's the Way the Cookie Crumbles: An Audit Sampling Application. Barbara Grein, Drexel University and Stefanie Tate, University of New Hampshire The Effect of Accounting Research on the Beliefs of Practitioners: The Case of Auditor Independence. Alan Reinstein, Wayne State University and Philip Beaulieu, University of Calgary An Alternative Explanation of Accounting Anomalies: The Case of Post-Earning Announcement Drift. Zabi Rezaee, The University of Memphis and Alireza Daneshfar, University of New Haven The Effect of the Private Securities Litigation Reform Act of 1995 on the Cost of Equity Capital. Ho Young Lee, Yonsei University, Vivek Mande, California State University, Fullerton and Myungsoo Son, State University of New York, Oneonta
8:30 AM–10:00 AM	Plenary Session "The Academy Awards Engagement" Brad Oltmanns Lead Engagement Partner, Academy of Motion Picture Arts and Sciences Managing Partner for Southern California Market, PricewaterhouseCoopers, LLP.
10:00 AM–10:15AM	Break
10:15 AM–11:45 AM	Concurrent Sessions Session 1 – Audit Fee Adjustments Moderator: Julia Higgs, Florida Atlantic University Audit Planning and Pricing During the Period Surrounding Passage of the Sarbanes-Oxley Act. Jean Bedard, Bentley College and Karla Johnstone, University of Wisconsin-Madison Discussant: Mike Stein, University of Oregon Audit Fee Rigidities in the Presence of Market Frictions: Evidence and Explanations. Andrew Ferguson, University of New South Wales, Clive Lennox, Hong Kong University of Science and Technology and Stephen Taylor, The University of New South Wales Discussant: Randy Elder, Syracuse University Session 2 – Workpaper Review Moderator: Rick Tubbs, University of Iowa The Effects of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments. Joseph Brazel, North Carolina State University, Christopher Agoglia, Drexel University and Richard Hatfield, University of Texas at San Antonio Discussant: Michael Favere-Marchesi, Simon Fraser University The Effect of Real-Time Review by Interview on Auditors’ Procedures and Effectiveness. Elizabeth Payne, University of Mississippi, Robert Ramsay, University of Kentucky and Michael Bamber, University of Georgia Discussant: Tina Carpenter, University of Georgia The Impact of Client and Preparer Risk Factors on Workpaper Review Effectiveness. Stephen Asare, University of Florida, Christine Haynes, University of Texas at El Paso and Gregory Jenkins, Virginia Polytechnic Institute and State University Discussant: Jacqueline Hammersley, University of Georgia Session 3 – Industry Specialization Moderator: Jayanthi Krishnan, Temple University The Investment Opportunity Set and Industry Specialization by Auditors. Steven Cahan, The University of Auckland Business School, Jayne Godfrey, Monash University, Jane Hamilton, La Trobe University and Debra Jeter, Vanderbilt University Discussant: Linda Myers, Texas A&M University Industry Specialization by Global Audit Firm Networks. Elizabeth Carson, The University of New South Wales Discussant: Michael Ettredge, University of Kansas The Effects of Audit Partner Experience, Industry Specialization and Client Pressure on Audit Quality. Ann Vanstraelen, University of Antwerp and Maastricht University, Roger Meuwissen, Frank Moers and Erik Peek, Maastricht University Discussant: Jagan Krishnan, Temple University Session 4 – Panel Session Sponsored by the Practice Advisory Council "How are the Large Auditing Firms Reinventing Themselves as they Move Away from Self-Regulation?" Craig Crawford, KPMG Rick Simitian, Grant Thornton Rick Ueltschy, Crowe Chizek Moderator: Vicky Hoffman, University of Pittsburgh
12:00 PM–1:15 PM	Lunch Presentation of Notable Contributions to Literature, Doctoral Dissertation, and Innovation in Auditing and Assurance Education Awards
1:30 PM–3:00 PM	Concurrent Sessions Session 1 – Auditor Independence Moderator: Al Nagy, John Carroll University Auditor Tenure, Auditor Independence and Earnings Management. Larry Davis, Michigan Tech University, Billy Soo, Boston College and Greg Trompeter, Boston College Discussant: Jieying Zhang, University of Southern California The Effect of Affiliation on Auditor Independence. Nonna Martinov-Bennie, University of New South Wales, Jeff Cohen, Boston College and Roger Simnett, University of New South Wales Discussant: Susan Scholz, University of Kansas Session 2 – Audit Committee Independence Moderator: Charlie Cullinan, Bryant University Are Fully Independent Audit Committees Really Necessary? Scott Bronson, Joe Carcello, Carl Hollingsworth and Terry Neal, University of Tennessee Discussant: Larry Abbott, University of Memphis Financial Distress and Earnings Management: Effectiveness of Independent Audit Committees. Lili Sun and Bikki Jaggi, Rutgers Business School-Newark & New Brunswick Discussant: Ling Lei, University of Connecticut Session 3 – Auditor-Client Disagreements Moderator: Helen Brown, Boston College The Effect of Client Characteristics on the Negotiation Tactics of Auditors. Christopher Agoglia, Drexel University, Richard Hatfield, University of Texas at San Antonio and Maria Sanchez, Rider University Discussant: Alan Reinstein, Wayne State University The Impact of Changes in the Reporting Environment, Client Characteristics, and Error Type on the Disposition of Proposed Audit Adjustments. Jennifer Joe, Georgia State University and Arnold Wright, Boston College, Sally Wright, University of Massachusetts, Boston Discussant: Chris Earley, Bentley College Session 4 – Panel Session Sponsored by the Research Committee "Two PCAOB Research Synthesis Projects—Risk Assessment and Fair Value Auditing" Jay Rich, Illinois State University Jeff Wilks, Brigham Young University Tom Kozloski, Wilfrid Laurier University Bob Ramsay, University of Kentucky Moderator: Joseph Brazel, North Carolina State University
3:00 PM–3:15 PM	Break
3:15 PM–4:45 PM	Concurrent Sessions Session 1 – Asian Audit Markets Moderator: Lili Sun, Rutgers Business School-Newark & New Brunswick State Ownership, Institutional Environment and Auditor Choice: Evidence from China. Qian Wang, The Chinese University of Hong Kong, TJ Wong, The Chinese University of Hong Kong and Lijun Xia, Shanghai University of Finance & Economics Discussant: Helen Choy, University of California at Riverside The Efficiency of Audit Production and the Pricing of Audit Services: Evidence from South Korea. Michael Stein, University of Oregon, Jeong-Bon Kim, The Hong Kong Polytechnic University, Dan A. Simunic, University of British Columbia and Cheong H. Yi, The Hong Kong Polytechnic University Discussant: Ling Lei, University of Connecticut Session 2 – Corporate Governance Moderator: Jack Krogstad, Creighton University Corporate Governance and Earnings Management: The Implications of Corporate Governance Best-Practice Principles for Taiwanese Listed Companies. Ken Chen, National Cheng Kung University, Randy Elder, Syracuse University and Yung-Ming Hsieh, Soochow University Discussant: Mike Willenborg, University of Connecticut Do Firms Adequately Invest in the Board of Directors and its Committees? Brian Carver, University of Tennessee Discussant: April Klein, New York University Session 3 – Auditor Rotation Moderator: Scott Vandervelde, University of South Carolina Audit Partner Rotation, Earnings Quality and Earnings Conservatism. Stephen Taylor, University of New South Wales, Jane Hamilton, La Trobe University, Caitlan Ruddock, University of New South Wales and Donald Stokes, University of Technology, Sydney Discussant: K. Raghunandan, Texas A&M International University Audit Report Lag, Audit Partner Rotation and Audit Firm Rotation: Evidence from Australia. Kam Wah Lai, Hong Kong Polytechnic University and Leo Cheuk, City University of Hong Kong Discussant: Ganesh Krishnamoorthy, Northeastern University The Effects of Audit Firm Rotation on Perceived External Auditor Independence and Audit Quality. Bobbie Daniels, Jackson State University and Quinton Booker, Jackson State University Discussant: Clive Lennox, Hong Kong University of Science and Technology Session 4 – Evidence from Mandated Auditing Disclosures Moderator: Steve Glover, Brigham Young University Audit Fees and Auditor Realignments. Susan Scholz, Michael Ettredge and Chan Li, University of Kansas Discussant: Gilles Hilary, Hong Kong University of Science and Technology Is Mandated Internal Control Reporting Necessary? The Experience of Listed Dutch Companies. Rogier Deumes, Maastricht University and W. Robert Knechel, University of Florida Discussant: Paul Chaney, Vanderbilt University
5:00 PM–6:30 PM	Closing Reception

Back to the Auditing Section Home Page
Back to AAA Home Page