Program | American Accounting Association

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Thursday, January 17, 2019

12:00 pm – 5:00 pm	Doctoral Consortium Sponsored by KPMG Foundation
1:00 pm – 5:45 pm	Excellence in Auditing Education Workshop
5:00 pm – 7:00 pm	Doctoral Reception
7:00 pm – 8:00 pm	Welcome Reception
Friday, January 18, 2019

7:30 am – 8:30 am	Continental Breakfast
8:45 am – 9:45 am	Welcome & Plenary Session Personal Development - 1.2 CH Welcome: Kathryn Kadous, Emory University and AAA Auditing Section President Speaker: Francis “Abe” Dymond, PCAOB Chief of Staff
9:45 am – 10:15 am	Break
10:15 am – 11:45 am	Concurrent Sessions 1.01: Panel: The PCAOB’s New Strategic Plan: What Will It Mean for the Auditing Profession? Auditing - 1.8 CH Moderator: Cynthia Fornelli, Center for Audit Quality Panelists: Francis “Abe” Dymond, PCAOB Chief of Staff Trent Gazzaway, Grant Thornton LLP Joe Ucuzoglu, Deloitte & Touche LLP 1.02: Audit Committee Expertise and Responsibilities Auditing - 1.8 CH Moderator: Adam Greiner, University of Denver Do Compelling Director Stock Ownership Requirements Affect Audit Committee Monitoring of Financial Reporting? Marcy Shepardson, Indiana University Bloomington Amanda Bree Josefy, Indiana University Bloomington Rani Hoitash, Bentley University Discussant: Marc Eulerich, University of Duisburg-Essen Do Greater Audit Committee Responsibilities Enhance Corporate Governance? Jacob Jaggi, The University of Arizona Musaib Ashraf, The University of Arizona Preeti Choudhary, The University of Arizona Discussant: Nicholas Cicone, University of Florida The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting Musaib Ashraf, The University of Arizona Paul N. Michas, The University of Arizona Daniel Russomanno, The University of Arizona Discussant: Michelle Draeger, Colorado State University 1.03: Audit Partner Expertise and Experience Auditing - 1.8 CH Moderator: Timothy A. Seidel, Brigham Young University Engagement Partner’s Expertise and Audit Fees: An Archival Study Jean Bedard, Laval University Jerome Deschenes, Laval University Mathijs Van Peteghem, Maastricht University Discussant: Stephani A. Mason, DePaul University The Impact of Audit Partners’ First-Hand Experience with Arthur Andersen’s Demise on Their Style Timothy A. Seidel, Brigham Young University Jeffrey Pittman, Memorial University of Newfoundland Ling Lei Lisic, Virginia Polytechnic Institute and State University Feng Guo, The University of Kansas Mi Zhou, Virginia Commonwealth University Discussant: Ryan T. Dunn, Auburn University The Market Premium for Audit Partners with Big 4 Experience Aleksandra B. Zimmerman, Northern Illinois University Kenneth L. Bills, University of Arkansas Monika Causholli, University of Kentucky Discussant: Devin Williams, University of Illinois at Urbana–Champaign 1.04: Audit Opinion Shopping Auditing - 1.8 CH Moderator: John Kyle Castonguay, Hofstra University Do Companies Shop for Auditors to Conceal Misstatements? Evidence from the Termination of Auditor-Client Engagement During the Misstatement Period Zvi Singer, HEC Montreal Jing Zhang, The University of Alabama in Huntsville Discussant: Chenxi Lin, The University of Kansas Investor Sentiment and Audit Opinion Shopping Peng Guo, Michigan Tech University John Daniel Eshleman, Michigan Technological University Keval U. Amin, Stony Brook University, SUNY Discussant: Claudia Hernandez, Florida International University Regulation and Opinion Shopping: Evidence from the U.S. Broker-Dealer Industry Yu Bai, University of Houston Discussant: Kris Hardies, University of Antwerp 1.05: Auditor Litigation Auditing - 1.8 CH Moderator: Erik Boyle, University of Cincinnati Attorney Strategy and Experience in Disputes Against Auditors: Insights from the Legal Field Brian Matthew Goodson, Clemson University Jonathan H. Grenier, Miami University Eldar Maksymov, Arizona State University Discussant: Aaron Saiewitz, University of Nevada, Las Vegas Effects of Data Visualization on Auditors’ and Jurors’ Judgments Anna Rose, Oregon State University Jake Rose, Oregon State University Kerri-Ann Sanderson, Bentley University Jay C. Thibodeau, Bentley University Kristian Rotaru, Monash Business School Discussant: Dan Rimkus, The University of Texas at Austin The Effects of Social Identification and Expert Witness Credibility on Juror Judgments of Auditor Negligence Duane M. Brandon, Auburn University Travis P. Holt, Auburn University James H. Long, Auburn University Jennifer M. Mueller-Phillips, Auburn University Discussant: Erik S. Boyle, University of Cincinnati 1.06: The Influence of Management and Boards on Audit Judgment and Processes Auditing - 1.8 CH Moderator: Amy Donnelly, Clemson University An Analysis of Expectation Gaps between Members of the Board of Directors and Auditors Regarding Attributes Influencing Clients’ Auditor Choice Decisions Martin Schmidt, ESCP Europe Francis Goddard, ESCP Europe Discussant: Marcus M. Doxey, The University of Alabama When Does Developing an Independent Estimate Reduce the Biasing Influence of Management Preferences? Brian C. Fitzgerald, Northeastern University Christopher J. Wolfe, Texas A&M University Kecia Williams Smith, Virginia Polytechnic Institute and State University Brent A. Garza, Texas A&M University Discussant: Donald R. Young, Indiana University Bloomington Does Auditor Self-Regulatory Depletion Harm Year-End Negotiation Outcomes? The Importance of Considering Managers’ Depletion and Individual Attributes Lori Shefchik Bhaskar, Indiana University Bloomington Tracie Majors, University of Southern California Adam Vitalis, University of Waterloo Discussant: Kamber Vittori Hetrick, Northeastern University
12:00 pm – 1:30 pm	Luncheon: Awards and Recognitions Speaker: Cynthia M. Fornelli, Center for Audit Quality (CAQ)
1:45 pm – 3:15 pm	Concurrent Sessions 2.01: Panel: A Discussion on Publishing in Less Mainstream Areas Auditing - 1.8 CH Moderator: Jaime J. Schmidt, The University of Texas at Austin Panelists: Jeffrey R. Cohen, Boston College Linda A. Myers, University of Tennessee Roger Simnett, University of New South Wales Kimberly D. Westermann, California Polytechnic State University, San Luis Obispo 2.02: Regulation and Monitoring Auditing - 1.8 CH Moderator: Colleen M. Boland, University of Wisconsin–Milwaukee Accounting Standard Precision, Monitoring Structure, and Misreporting Li Fang, Iowa State University Jeffrey Pittman, Memorial University of Newfoundland Yinqi Zhang, American University Yuping Zhao, University of Houston Discussant: Colleen M. Boland, University of Wisconsin–Milwaukee Regulation, Auditor Litigation and Settlements Lakshmana Krishna Moorthy, Tulane University Bharat Sarath, Rutgers, The State University of New Jersey, Newark Discussant: Jared A. Eutsler, University of North Texas Regulatory Uncertainty and Audit Fees: Evidence from Cannabis Legalization and Financial Institutions James Brushwood, Colorado State University Curtis Hall, Drexel University Eric T. Rapley, Colorado State University Discussant: Lauren Dreher Cunningham, The University of Tennessee 2.03: Audit Office Pricing and Quality Auditing - 1.8 CH Moderator: Stephani A. Mason, DePaul University Dynamics of Audit Pricing at the Office Level: Evidence from Relative Audit Fees and Subsequent Audit Pricing Xudong Li, Monmouth University Discussant: David C. Hay, The University of Auckland Implications of Audit Office Resource Allocation Shocks: Evidence from Late 10-K Filings Stuart Dearden, University of Nebraska–Lincoln Discussant: Nathan Chad Goldman, The University of Texas at Dallas Moving to Less Contaminated Audit Offices and the Likelihood of Misstatement Yuzhou Chen, University of Nebraska–Lincoln Thomas C. Omer, University of Nebraska–Lincoln Discussant: Paul N. Michas, The University of Arizona 2.04: Audit Pricing Auditing - 1.8 CH Moderator: Joshua Scott Judd, University of Illinois at Chicago Audit Fees and CEO Network Centrality Salim Chahine, American University of Beirut Yiwei Fang, Illinois Institute of Technology Iftekhar Hasan, Fordham University Mohamad Mazboudi, American University of Beirut Discussant: Keith Czerney, University of Missouri Clustering in Audit Fees as a Signaling Device? An Empirical Analysis Liesbeth Averhals, KU Leuven Tom Van Caneghem, KU Leuven Marleen Willekens, KU Leuven Discussant: Yang Xu, University of Colorado Colorado Springs When Press Talks, Do Auditors Listen? Implications of Negative Media Sentiment for Audit Pricing Md Safayat Hossain, Florida International University Hasibul Chowdhury, The University of Queensland Kartick Gupta, University of South Australia Discussant: Matthew Stephen Ege, Texas A&M University 2.05: Improving Audit Quality Auditing - 1.8 CH Moderator: Jonathan H. Grenier, Miami University Prompting More Relevant and Reliable Audit Evidence Ideation with a Counterfactual Mindset Elizabeth Altiero Poziemski, University of Central Florida Discussant: Kayla Denise Booker, Rhodes College The Need for Cognition and Goal Priming in Complex Audit Judgments Emily Elaine Griffith, University of Wisconsin-Madison Kathryn Kadous, Emory University Donald R. Young, Indiana University Bloomington Discussant: Adam Vitalis, University of Waterloo Empowering Auditors to Pursue Fraud during Evidence Evaluation Ashley Austin, University of Richmond Tina Carpenter, The University of Georgia Margaret H. Christ, The University of Georgia Christine Marie Nielson, The University of Georgia Discussant: Darin Kip Holderness, West Virginia University 2.06: Learning from Each Other Auditing - 1.8 CH Moderator: Candice Hux, Northern Illinois University Learning from Others’ Deficiencies: How Group Affiliation and Selection Basis Jointly Affect Auditors’ Effective Use of Inspection Feedback Kamber Vittori Hetrick, Northeastern University Discussant: Peter Kipp, University of North Texas Communication is a Two-Way Street: Analyzing Approaches Undertaken to Enhance Audit Research Knowledge Transfer to Policymakers Steven E. Salterio, Queen’s University Kristina J. Hoang, The University of Alabama Yi Luo, Queen’s University Discussant: Melissa Carlisle, Case Western Reserve University Learning from Errors: An Interview Study Among Dutch Auditors Oscar Van Mourik, Vrije Universiteit Amsterdam Anna Gold, Vrije Universiteit Amsterdam Philip Wallage, Vrije Universiteit Amsterdam Arnold Wright, Northeastern University Discussant: Jared Koreff, Trinity University
3:15 pm – 3:45 pm	Break
3:45 pm – 5:15 pm	Concurrent Sessions 3.01: Panel: What Exactly ARE Internal Controls? Navigating the Mystery for Research and Teaching Auditing - 1.8 CH Moderator: Patricia A. Johnson, D'Youville College Panelists: Brian Fox, Confirmation.com Josh Jones, EY Todd Ravin, KPMG Jay C. Thibodeau, Bentley University 3.02: External Factors Influencing Audit Quality Auditing - 1.8 CH Moderator: Delia Valentine, Virginia Polytechnic Institute and State University Auditor-Related Provisions in Private Loan Agreements, Audit Fees, and Audit Quality Jacob Jaggi, The University of Arizona Lin Cheng, The University of Arizona Paul N. Michas, The University of Arizona Jeffrey W. Schatzberg, The University of Arizona Discussant: Tom Van Caneghem, KU Leuven Outsourced External Audit Work and Audit Quality Carol Dee, University of Colorado Denver Katherine Gunny, University of Colorado Denver Ayalew A. Lulseged, The University of North Carolina at Greensboro Discussant: Nathan Newton, University of Missouri The Effect of Growth on Financial Reporting and Audit Quality: Evidence from Economic Shocks to Banks Sarah B. Stuber, Michigan State University Discussant: Andrew Kitto, University of Massachusetts Amherst 3.03: Board and Audit Committee Activity and Financial Reporting Quality Auditing - 1.8 CH Moderator: Summer (Xia) Xiao, Northeastern University The Association Between Audit Committee Overboarding, Audit Committee Responses, and Financial Reporting Quality in the Decade After SOX John Kyle Castonguay, Hofstra University Discussant: Matthew Reidenbach, Pace University The Association Between Board Risk Oversight and the Risk of Material Misstatement Mark S. Beasley, North Carolina State University Allen D. Blay, Florida State University Christina Lewellen, North Carolina State University Michelle McAllister, Northeastern University Discussant: Miguel A. Minutti-Meza, University of Miami The Effect of Audit Committee Deliberations on Financial Reporting Quality: Evidence from Audit Committee Minutes Michelle Draeger, Colorado State University Discussant: Feng Guo, Iowa State University 3.04: Audit Partner Characteristics and Audit Quality Auditing - 1.8 CH Moderator: Alfred Yebba, Binghamton University, SUNY Does the Gender of Audit Partners Matter? Evidence from the Adoption of Rule 3211 Viet Tuan Pham, The University of Texas at San Antonio Jie Hao, Texas Tech University Meng Guo, The University of Texas at San Antonio Discussant: Aaron Fritz, Michigan State University Do School Ties between Audit Partners and Clients Impact Audit Outcomes? Evidence from the United States Chan Li, University of Pittsburgh Lauren Carse Reid, Wake Forest University Nam Ho, Brock University Feng Guo, Iowa State University Discussant: Yu Bai, University of Houston Opening Up the ‘Black Box’ of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments Clive Lennox, University of Southern California Xi Wu, Central University of Finance and Economics Discussant: Sarah E. Stein, Virginia Polytechnic Institute and State University 3.05: Auditor Biases Auditing - 1.8 CH Moderator: Sara Tinnin Gochnauer, Northern Arizona University Examining the Sleeper Effect in Auditors’ Evaluations of Audit Evidence Jenny McCallen, The University of Georgia Christopher P. Agoglia, University of Massachusetts Amherst Bradley Bennett, University of Massachusetts Amherst Discussant: Steve Perreault, Providence College Auditors and Social Media Use: Does Fear of Missing Out Affect Audit Quality? Stephen Kuselias, Providence College John Lauck, Louisiana Tech University Summer Williams, Westfield State University Discussant: Kristen Kelli Saunders, University of Nebraska–Lincoln The Negative Impact of Investigation Effort on Auditor Adjustments Steven J. Kachelmeier, The University of Texas at Austin Dan Rimkus, The University of Texas at Austin Discussant: Elizabeth Altiero Poziemski, University of Central Florida 3.06: The Impact of Management Communication and Impressions on the Audit Auditing - 1.8 CH Moderator: Valerie Chambers, Weber State University Sounds Good to Me: How Communication Mode and Framing Affect Audit Quality Mary Parlee Durkin, University of San Diego S. Jane Jollineau, University of San Diego Sarah Lyon, University of San Diego Discussant: Martha M. Eining, The University of Utah The Effect of Auditors’ Informal Communication in The Audit Environment on Financial Reporting Outcomes Emily Kathryn Hornok, The University of Mississippi Discussant: Erin L. Hamilton, University of Nevada, Las Vegas The Effects of First Impressions and Supervisor Preference on Auditors’ Risk Assessments Darin Kip Holderness, West Virginia University Alyssa Sui Jing Ong, West Virginia University Mark Foster Zimbelman, Brigham Young University Discussant: Chad Allan Simon, Utah University
6:00 pm – 7:00 pm	Reception
Saturday, January 19, 2019

7:30 am – 8:30 am	Breakfast
8:30 am – 10:00 am	Plenary Paper Presentations Auditing - 1.8 CH Moderator: Drew Reffett, Miami University Revealing Oz: Audit Firm Partners’ Experiences with National Office Consultations Sanaz Aghazadeh, Louisiana State University Mary Kate Dodgson, Northeastern University Yoon Ju Kang, University of Massachusetts Amherst Marietta Peytcheva, Lehigh University Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities Brian Bratten, University of Kentucky Monika Causholli, University of Kentucky Valbona Sulcaj, University of Kentucky Company Valuation Specialists’ Interactions with Management and Auditors: A Field Study Kyrre Kjellevold, Norwegian School of Economics
10:00 am – 10:15 am	Break
10:15 am – 11:45 am	Concurrent Sessions 4.01: Panel: Are Universities Providing Accountants with the Skillsets Needed for “Accounting” Jobs of the Future? Auditing - 1.8 CH Moderator: Jay C. Thibodeau, Bentley University Panelists: Mark Peecher, University of Illinois at Urbana–Champaign Joseph H. Schroeder, Indiana University Bloomington Melissa M. Stanton, KPMG Tina Carpenter, The University of Georgia 4.02: Audit Committee Relationships Auditing - 1.8 CH Moderator: William L. Buslepp, Louisiana State University Audit Committee Interlocking and Internal Controls over Financial Reporting Ahmad Hammami, Concordia University Alexey Lyubimov, Concordia University Discussant: Benjamin Hoffman, Kent State University Audit Committee Reputation Incentives: How Do Key Audit Committee Directors Allocate Monitoring Effort Across Multiple Directorships? Terry L. Neal, The University of Tennessee Justin Short, Emory University Discussant: Timothy Andrew Seidel, Brigham Young University Shareholder Activism and Changes in Audit Committee Composition Tom Adams, University of Connecticut Thaddeus Andrew Neururer, The University of Akron Discussant: Phillip T. Lamoreaux, Arizona State University 4.03: Audit Partner Quality Auditing - 1.8 CH Moderator: Leah Hall, Virginia Commonwealth Audit Partner Life Cycle and Implications for Audit Quality Yang Xu, The University of Queensland Elizabeth Carson, UNSW Sydney Roger Simnett, UNSW Sydney Discussant: Zach Kowaleski, University of Notre Dame Do Investors Care Who Did the Audit? Early Evidence of the Informativeness of Form AP Marcus M. Doxey, The University of Alabama James Gregory Lawson, The University of Alabama Thomas James Lopez, The University of Alabama Quinn Thomas Swanquist, The University of Alabama Discussant: Summer (Xia) Xiao, Northeastern University Engagement Partner Quality, Costs of Capital and Valuation Kose John, New York University Min Liu, Brooklyn College–CUNY Discussant: Xudong Li, Monmouth University 4.04: Working Better With Each Other: Collaborative, Group, and Audit Team Dynamics Auditing - 1.8 CH Moderator: John Lauck, Louisiana Tech University Collaborating with Competitors: Mechanisms That Mitigate Coopetitive Tensions Among Member Firms in Accounting Associations and Networks Kenneth L. Bills, University of Arkansas Christie Hayne, University of Illinois at Urbana– Champaign Sarah E. Stein, Virginia Polytechnic Institute and State University Discussant: Jeremy Vinson, Clemson University Global Group Audits: The Perspective of U.S. Group Audit Leads Denise Hanes Downey, Villanova University Kimberly D. Westermann, California Polytechnic State University, San Luis Obispo Discussant: Erin Michelle Hawkins, Clemson University The Effect of Staff Auditor Reputation and Reputation Management on Audit Quality Enhancing Actions Emily Sokolosky Blum, The University of Alabama Richard Hatfield, The University of Alabama Richard W. Houston, The University of Alabama Discussant: Michael Ricci, University of Florida 4.05: Professional Skepticism Auditing - 1.8 CH Moderator: Christopher Pearson, University of Kentucky Client Data Files and Auditor Skepticism: How Do “Dirty Files” Influence Auditors’ Skeptical Judgments and Actions? Lindsay Andiola, Virginia Commonwealth University Alisa Gabrielle Brink, Virginia Commonwealth University Edward Lynch, California State University, Fullerton Jodie Ferguson, Virginia Commonwealth University Discussant: Joleen Kremin, Portland State University Root Cause Analysis and its Effect on Auditor Skepticism and Judgment in an Integrated Audit Todd DeZoort, The University of Alabama Marcus M. Doxey, The University of Alabama Troy Pollard, The University of Alabama Discussant: Tina M. Loraas, Auburn University How Do Auditors Move from Skeptical Judgment to Skeptical Action? A Field Study Brian K. Hasson, Florida Southern College W. Robert Knechel, University of Florida Discussant: Brian E. Daugherty, University of Wisconsin–Milwaukee
12:00 pm – 1:30 pm	Luncheon: Awards and Recognitions, Business Meeting
1:45 pm – 3:15 pm	Concurrent Sessions 5.01: Market Reactions to Audit Processes Auditing - 1.8 CH Moderator: Magdy S. Farag, California State Polytechnic University, Pomona Audit Process, Private Information, and Insider Trading Salman Arif, University of Pennsylvania John Kepler, University of Pennsylvania Joseph H. Schroeder, Indiana University Bloomington Daniel Jeffrey Taylor, University of Pennsylvania Discussant: Sydney Shu, San Diego State University Do Investors Care about Negative Business Press Coverage of Big 4 Accounting Firms? Matthew Stephen Ege, Texas A&M University Dechun Wang, Texas A&M University Nina Xu, Texas A&M University Discussant: Min Liu, Brooklyn College– CUNY Market Reaction to “Bad” News: Does the CFO Gender Matter? Evidence from Auditor Resignations Claudia Hernandez, Florida International University Md Safayat Hossain, Florida International University Abhijit Barua, Florida International University Discussant: Aneesh Raghunandan, The London School of Economics and Political Science 5.02: Archival Studies of Auditor Behavior Auditing - 1.8 CH Moderator: Marcy Shepardson, Indiana University Bloomington Auditor Responses to Shareholder Activism Feng Guo, Iowa State University Chenxi Lin, The University of Kansas Adi Masli, The University of Kansas Michael S. Wilkins, The University of Kansas Discussant: Jenna Burke, University of Colorado Denver How Does U.S. Multinational Firms’ Foreign Corruption Risk Affect Auditor Behavior? Yangyang Fan, The Hong Kong Polytechnic University Mark Ma, American University Jeffrey Pittman, Memorial University of Newfoundland Discussant: Marcy Shepardson, Indiana University Bloomington The Use and Characteristics of Component Auditors: Implications for U.S. Audits Jenna Burke, University of Colorado Denver Rani Hoitash, Bentley University Udi Hoitash, Northeastern University Discussant: Jaclyn Prentice, Oklahoma State University 5.03: Financial Reporting Quality & Auditing Auditing - 1.8 CH Moderator: Karen Ton, Emory University Common Auditors in Mergers and Acquisitions: The Impact on Post-Acquisition Financial Reporting Quality and Audit Fees Xi Ai, The University of Tennessee Andrew Doucet, The University of Tennessee Linda A. Myers, The University of Tennessee Kathleen Schuchard, The University of Tennessee Discussant: Karen Ton, Emory University Internal Audit Competency Changes in Response to Financial Reporting Quality Failures Melissa Elena Reville, Bentley University Rani Hoitash, Bentley University Udi Hoitash, Northeastern University Discussant: Mikhail Sterin, Oklahoma State University The Effect of Auditor-Provided Regulatory Advisory Services on Financial Reporting Quality: Evidence from the Dodd-Frank Act Hailey B. Ballew, The Ohio State University Amy Genson Sheneman, The Ohio State University Discussant: Landon Mauler, Florida State University 5.04: Big Data and Technology Issues Auditing - 1.8 CH Moderator: Emily Sokolosky Blum, The University of Alabama The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions Rebecca Renae Perols, University of South Florida Discussant: Ben W. Van Landuyt, The University of Arizona Does Data Ambiguity Lead to Suboptimal Auditor Judgment and Decision-Making? Travis P. Holt, Auburn University Tina M. Loraas, Auburn University Discussant: Joel Owens, Portland State University Investors’ Judgment and Decisions after a Cybersecurity Breach: Understanding the Value Relevance of Cybersecurity Risk Management Assurance Patricia Navarro, University of Central Florida Discussant: Emily Sokolosky Blum, The University of Alabama The Data Analytics Transformation: Evidence from Auditors, CFOs, and Standard-Setters Ashley Austin, University of Richmond Tina Carpenter, The University of Georgia Margaret H. Christ, The University of Georgia Christine Marie Nielson, The University of Georgia Discussant: Brian C. Fitzgerald, Northeastern University
3:15 pm – 4:00 pm	Break and Research & Education Poster Forum Auditing - 0.5 CH Poster 1: An Examination of Audit Quality Surrounding Engagement Office Changes Adam J. Greiner, University of Denver Julia L. Higgs, Florida Atlantic University Thomas J. Smith, University of South Florida Poster 2: Audit Firm Reputation and Status Incentives for Employee Benefit Plan Audit Quality Matthew Reidenbach, Pace University Poster 3: Automating the Bank Confirmation Process: An Analysis of Auditor and Bank Errors Paul Caster, Fairfield University Randal J. Elder, The University of North Carolina at Greensboro Diane J. Janvrin, Iowa State University Poster 4: Changes in Partner Industry Expertise and Audit Quality Albert L. Nagy, John Carroll University Benjamin Hoffman, Kent State University; Aleksandra B. Zimmerman, Northern Illinois University Poster 5: Client's Perception of the Auditor's Professional Skepticism Jodi L. Gissel, Marquette University Michael D. Akers, Marquette University Poster 6: Continuous Auditing and Risk-Based Audit Planning Marc Eulerich, University Duisburg-Essen; Christine Georgi, University Duisburg- Essen; Alexander Schmidt, University Duisburg- Essen Poster 7: Do Audit Committees Influence the Timing and Quality of Earnings Announcements? Michelle Draeger, Colorado State University Jacob Z. Haislip, Texas Tech University Mikhail Sterin, Oklahoma State University Poster 8: Does Term Limit Improve Directors’ Monitoring Effectiveness? Evidence from the Mandatory Departure of Audit Committee Chairs Baiqiang Wang, Central University of Finance and Economics Kangtao Ye, Renmin University of China; Ning Zhang, Queen's University; Nan Zhou, University of Cincinnati Poster 9: Do Non-Audit Service Failures Impair Auditor Reputation? An Analysis of the Scandal Surrounding KPMG’s Advisory on the Sale of Frankfurt-Hahn Airport Christian Friedrich, Darmstadt University of Technology Reiner Quick, Darmstadt University of Technology Raymond Wolf, Darmstadt University of Technology Poster 10: Do School Ties between the Audit Engagement Partner and the Quality Review Partner Help or Hinder Audit Quality? Lele Chen, University of Texas-San Antonio Simon Yu Kit Fung, Deakin University K. K. Raman, University of Texas-San Antonio Poster 11: Earnings Informativeness of Multi-Firm Group Audits Johannes Impink, University of Florida; Alexey Lyubimov, Concordia University Ashna Prasad, Monash University Poster 12: Effect of Voluntary Audit, Firm Response, and Non-GAAP Emphasis on Nonprofessional Investor Decision Making in the Equity Crowdfunding Environment Ian Twardus, Murray State University Sudip Bhattacharjee, Virginia Polytechnic Institute and State University Poster 13: Foreign Ownership and Audit Fees: Does the Legal Origin of the Foreign Owner and the Firm Matter? Jonas Schaeuble, ESCP Europe Business School Paris Karola Bastini, Technical University of Berlin Poster 14: How Do Auditors Perceive and Respond to Client Firms’ Technological Peer Pressure? Evidence from Going-Concern Opinions Xiaolu Xu, University of Massachusetts Boston Liu Yang, University of Miami Joseph H. Zhang, The University of Memphis Poster 15: Improving Audit Quality: A Judaic Approach to Applying Materiality Concepts Alan Reinstein, Wayne State University Shlomo S. Sawilowsky, Wayne State University Eileen Z. Taylor, North Carolina State University Poster 16: Management Going Concern Reporting: Impact on Investors and Auditors Jagan Krishnan, Temple University Jayanthi Krishnan, Temple University Eunju Lee, Temple University Steven Maex, Temple University Poster 17: Modeling the Role of Auditor Independence Within an Interactive Model of Audit Quality Pamela B. Roush, University of Central Florida Poster 18: SOX 404(b) Audits: Evidence from Auditing the Financial Close Process Diane J. Janvrin, Iowa State University Maureen F. Mascha, Purdue University Northwest; Melvin Arnaldo Lamboy Ruiz, Iowa State University Poster 19: The Effect of (Non-) Equity Partnership on Audit Quality Marie-Laure Vandenhaute Vrije Universiteit Brussel; Kris Hardies, University of Antwerp Poster 20: The Effect of the PCAOB’s Restrictions on Auditor-Provided Tax Services on Audit Quality, Earnings Quality, and Tax Avoidance Stephen W. Lin, Florida International University Ran Ling, Texas A&M University–Commerce Poster 21: The Effects of Explicit Clarification of Auditor Responsibility for Error or Fraud on Lenders’ Perceptions of Audit Quality and Loan Decisions Xia Zhang, Alabama Agricultural and Mechanical University Kayla Denise Booker, Rhodes College Poster 22: The Mediating Role of Perceptions of Auditor Independence on the Relationship between an ICFR Opinion and Loaners' Judgments and Decisions Botao Chen, University of Maryland Eastern Shore Bobbie Daniels, Jackson State University Poster 23: The Next Best Thing: Social Presence and Accountability’s Impact on Auditor Professional Skepticism Katherine B. Sorensen, The University of Memphis Marc Ortegren, Southern Illinois University Edwardsville Poster 24: What Drives Differences in Audit Quality Across the Globe? Brigitte Eierle, University of Bamberg; Sven Hartlieb, University of Bamberg David C. Hay, The University of Auckland Lasse Niemi, Aalto University Hannu Ojala, Aalto University Poster 25: What’s in a Name? The Impact of U.S. Audit Partner Identification on Going Concern Audit Opinions Lawrence J. Abbott, University of Wisconsin-Milwaukee Colleen M. Boland, University of Wisconsin-Milwaukee William L. Buslepp, Louisiana State University Sean McCarthy, University of Wisconsin-Milwaukee
4:00 pm – 5:30 pm	Concurrent Sessions 6.01: Auditor Expertise and Experience Auditing - 1.8 CH Moderator: Andrew John Imdieke, University of Notre Dame Auditor Expertise for Client Complexity and Audit Quality Bo Gao, University of Nebraska–Lincoln Scott E. Seavey, Florida Atlantic University Discussant: Allen Blay, Florida State University Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms? Xianjie He, Shanghai University of Finance and Economics Jeffrey Pittman, Memorial University of Newfoundland Sarah E. Stein, Virginia Polytechnic Institute and State University Huifang Yin, Shanghai University of Finance and Economics Discussant: Bo Gao, University of Nebraska–Lincoln The Value of Auditor Industry Specialists Qiang Guo, University of Southern Denmark Christopher Koch, Johannes Gutenberg University Mainz Aiyong Zhu, Wuhan University Discussant: Brian Todd Carver, Clemson University 6.02: Distress, Restatements, and Auditor Opinions Auditing - 1.8 CH Moderator: Michael Willenborg, University of Connecticut Do Accounting Estimates Inform Assessments of Company Failure? Keith Czerney, University of Missouri Herita Akamah, University of Nebraska–Lincoln Thomas C. Omer, University of Nebraska–Lincoln Discussant: Brant E. Christensen, The University of Oklahoma Interim Restatements and the Year-End Audit Nicholas Cicone, University of Florida Hyun Jong Park, University of Florida Discussant: Michael Willenborg, University of Connecticut Non-GAAP Earnings and Auditors’ Going Concern Opinions Anne Albrecht, Texas Christian University Zeyun (Jeff) Chen, Texas Christian University Karen K. Nelson, Texas Christian University Discussant: Nathan R. Berglund, Mississippi State University 6.03: Audit Quality and Office Growth Auditing - 1.8 CH Moderator: Roy Schmardebeck, The University of Tennessee Audit Office Growth: Examining the Determinants Ryan T. Dunn, Auburn University Discussant: Anne Albrecht, Texas Christian University Stressed About Money: The Effect of Employee Financial Pressure on the Quality of Accounting Practices Babak Mammadov, Clemson University Discussant: Justin Short, Emory University The Effects of Audit Market Concentration and Auditor Reputation on Audit Quality: Evidence from Government Auditors Johnathon Cziffra, HEC Montreal Steve Fortin, McGill University Zvi Singer, HEC Montreal Discussant: Sean McCarthy, University of Wisconsin–Milwaukee 6.04: Emerging Issues in Audit Quality Auditing - 1.8 CH Moderator: Pennie Bagley, Appalachian State University Coaching Today’s Auditors: When Do Workpaper Reviewers Professionally Develop Their Preparers? Lindsay Andiola, Virginia Commonwealth University Joseph F. Brazel, North Carolina State University Denise Hanes Downey, Villanova University Tammie J. Schaefer, University of Missouri– Kansas City Discussant: Patrick J. Hurley, Northeastern University Management Perceptions of Audit Quality Erik S. Boyle, University of Cincinnati Martha M. Eining, The University of Utah Discussant: Pennie Bagley, Appalachian State University The Impact of Firm Affiliation on Accountants’ Error Reporting Decisions: An Experimental Investigation Stephen Kuselias, Providence College Christine Earley, Providence College Steve Perreault, Providence College Discussant: Jenny McCallen, The University of Georgia

Note: The CPE Fields of Study curriculum is divided into twenty subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

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