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We gratefully acknowledge the KPMG Foundation for their generous support of the 2020 Auditing Section Midyear Meeting and Doctoral Consortium

 

Thank you to our Meeting Supporters







2020 Auditing Midyear Meeting

Click Here to view abstracts

Thursday, January 16, 2020
   
 10:00 am - 5:00 pm Registration
   
11:45 am– 5:30 pm

Doctoral Consortium

 Sponsored by KPMG Foundation

   
1:00 pm – 5:45 pm

Excellence in Auditing Education Workshop

   
7:00 pm – 8:00 pm

Welcome Reception

Friday, January 17, 2020
   
7:00 am – 5:00 pm 
 

Registration

7:30 am – 8:30 am 
 

Continental Breakfast

8:30 am – 9:45 am 
 

Welcome & Plenary Session
Personal Development - 1.2 CH

Welcome
Speaker: Scott Vandervelde, University of South Carolina

Life in Simulated Space
Speaker: Andrzej Stewart, Johnson Space Center

 

9:45 am – 10:15 am
 

Break

10:15 am – 11:45 am 
 

Concurrent Sessions

1.01: Innovative Auditing Using Data and Analytics—The Role of Academics
Auditing - 1.8 CH

Auditing has been transformed by the availability of data and analysis tools. This panel will discuss the innovations made from the perspectives of practitioners on the leading edge of technology with the largest global professional service networks, and how these innovations are transforming the audit process. The panelists will discuss ways that academic researchers and educators can contribute to the process of innovating the audit and preparing the next generation of accountants for the future of auditing.

Moderator: Allen Blay, Florida State University

Panelists: Allison Leonard, Audit Analytics Senior Manager/Audit Innovation, Deloitte
Brandon Haarman, Technology Lead, KMPG
John DeMelis, Partner, Professional Practice Auditing, EY
Tim Youngberg, Senior Audit Associate and Automation Creator, PwC

1.02: Regulation and Auditing
Auditing - 1.8 CH
Moderator: Nathan Lundstrom, The University of Kansas

Does Auditor Involvement Expedite SEC Comment Letter Resolution?
Ryan Ballestero, The University of Texas at Austin
Jaime J. Schmidt, The University of Texas at Austin
Discussant: Pietro Andrea Bianchi, Florida International University

The Effect of Enforcement on Auditor Conservatism
Mareike Peters-Olbrich, University of Cologne
Selina Orthaus, University of Cologne
Discussant: Shanshan Zhang, Beijing Jiaotong University

Principles-Based Accounting Standards and Regulatory Enforcement
Mark Paul Kim, University of California, Los Angeles
Discussant: John Conrad Naegle, Missouri State University

1.03: Audit Committees
Auditing - 1.8 CH
Moderator: Karneisha T. Wolfe, Virginia Polytechnic Institute and State University

Audit Committee Disclosure of Auditor Reappointment Factors: Vigilant Monitoring or Window Dressing
Herita Akamah, University of Nebraska
Bright Asante-Appiah, Lehigh University
Discussant: Hailey Ballew, Rice University

Audit Committee Chair Succession and Financial Reporting Quality
Linda A. Myers, The University of Tennessee
Roy Schmardebeck, The University of Tennessee
Stefan Slavov, The University of Tennessee
Discussant: Phillip T. Lamoreaux, Arizona State University

When Does the Internal Audit Function Enhance Audit Committee Effectiveness?
Jacob Jaggi, The University of Arizona
Discussant: Stephanie Rasmussen, The University of Texas at Arlington

1.04: Audit Markets 1
Auditing - 1.8 CH
Moderator: Nathaniel Martin Stephens, Utah State University

Audit Market Competition and Client Portfolio Risk
Daun Jang, California State University, Sacramento
Thomas C. Omer, University of Nebraska–Lincoln
Discussant: Nicholas Cicone, University of Florida

The Effects of Demand Uncertainty on the Production of Audit Services
Douglas Ayres, Butler University
Tyler Kleppe, University of Arkansas
Jonathan Shipman, University of Arkansas
Jason W. Stanfield, Ball State University
Discussant: Huayu Chen, The University of Arizona

Can Audit Industry Market Share be Bought?
Paul Mason, Baylor University
Steve Utke, University of Connecticut
Discussant: Aleksandra B. Zimmerman, Florida State University

1.05: Risk Assessment and Planning Judgments
Auditing - 1.8 CH
Moderator: Benjamin Commerford, University of Kentucky

The Joint Effects of Rich Data Visualization and Analytical Procedure Categorization on Auditor Judgment
Spencer Anderson, University of Illinois
Jessen L. Hobson, University of Illinois at Urbana-Champaign
Mark Peecher, University of Illinois at Urbana-Champaign
Discussant: Kimberly Walker, University of Wisconsin–Madison

The Impact of Ego Depletion and Trait Skepticism on Auditor Decision-Making in a High Accountability Environment
Amy Donnelly, Clemson University
Steve Kaplan, Arizona State University
Jeremy Vinson, Clemson University
Discussant: Tracie Majors, University of Southern California

The Impact of Inspection Risk on Audit Effectiveness and Efficiency
Dominic Detzen, Vrije Universiteit Amsterdam
Anna Gold, Vrije Universiteit Amsterdam
Arnold Wright, Northeastern University
Discussant: Chad Matthew Stefaniak, University of South Carolina

1.06: Understanding the Client: Controls and Information Environment
Auditing - 1.8 CH
Moderator: Brian E. Daugherty, University of Wisconsin–Milwaukee

Lost in Translation? An Exploratory Analysis of Auditors’ Perceptions of the Firms’ Tone at the Top
Veena Looknanan Brown, University of Wisconsin–Milwaukee
Christine Earley, Providence College
Kerri-Ann Sanderson, Bentley University
Discussant: Kim D. Westermann, California Polytechnic State University, San Luis Obispo

Internal Audit’s Role in the Evaluation of Corporate Governance: Evidence from the Field
Lauren Dreher Cunningham, The University of Tennessee
Christie Hayne, University of Illinois at Urbana-Champaign
Terry L. Neal, The University of Tennessee
Sarah E. Stein, Virginia Polytechnic Institute and State University
Discussant: Marietta Peytcheva, Lehigh University

The Effects of Auditor Tenure and Predictability of the Client’s Information Environment on Auditor Estimates
Jeremy Brian Griffin, The University of Mississippi
Kendall O. Bowlin, The University of Mississippi
Emily Kathryn Hornok, Baylor University
Discussant: Adam Vitalis, University of Waterloo

 

12:00 pm – 1:30 pm
 

Luncheon: Awards, Recognitions, and Business Meeting
Speaker: Scott Vandervelde, Auditing Section President

 

1:45 pm – 3:15 pm
 

Concurrent Sessions

2.01: Leveraging New and Old Media to Promote Degrees in Accounting
Auditing - 1.8 CH

Roadtrip Nation, fueled by the CAQ, has produced a documentary about the wide range of paths in accounting and auditing. This session, which will feature a viewing of the documentary trailer, will provide insights into how business schools can message the vast opportunities that await students who major in accounting—and appeal to their desire to enter into a purpose driven career

Moderator: Julie Bell Lindsay, Center for Audit Quality

Panelists: Cynthia Boon, LiveNation
Da’Rell Bratton, Prairie View A&M University
Christine Earley, Providence College
Ellen Glazerman, EY Foundation

2.02: Expanded Audit Reports
Auditing - 1.8 CH
Moderator: Pietro Andrea Bianchi, Florida International University

Consequences of the Adoption of the Expanded Auditor’s Report: Evidence from Hong Kong
Lin Liao, Southwestern University of Finance and Economics
Miguel A. Minutti-Meza, University of Miami
Yun Zhang, The George Washington University
Youli Zou, The George Washington University
Discussant: Matthew Cobabe, Virginia Polytechnic Institute and State University

Do Partners Have Unique Reporting Styles for Key Audit Matters?
Linette M. Rousseau, University of Wisconsin–Madison
Karla M. Zehms, University of Wisconsin–Madison
Discussant: Miguel A. Minutti-Meza, University of Miami

Informativeness of the Expanded Audit Report: Evidence from China
Bengwee Goh, Singapore Management University
Dan Li, Tsinghua University
Muzhi Wang, Central University of Finance and Economics
Discussant: Ryan Ballestero, The University of Texas at Austin

2.03: Human Capital
Auditing - 1.8 CH
Moderator: Andrew John Imdieke, University of Notre Dame

Internal Control Weaknesses and Financial Upskilling: Evidence from U.S. Job Postings
Janet Gao, Indiana University Bloomington
Kenneth Merkley, Indiana University Bloomington
Joseph Pacelli, Indiana University Bloomington
Joseph H. Schroeder, Indiana University Bloomington
Discussant: Biyu Wu, University of Nebraska–Lincoln

Flexible CPA Staffing: Implications for Audit Fees and Audit Quality
Hyungjin Cho, Universidad Carlos III de Madrid
Meeok Cho, Seoul National University
Sehee Kim, Seoul National University
Woo-Jong Lee, Seoul National University
Discussant: Wei Zhang, University of Massachusetts Amherst

Skill Demands in the Audit Labor Market: Evidence from Job Postings
Charles Ham, Washington University
Rebecca Hann, University of Maryland College Park
MaryJane Rabier, Washington University
Wenfeng Wang, City University of Hong Kong
Discussant: Joseph Pacelli, Indiana University Bloomington

2.04: Audit Markets 2
Auditing - 1.8 CH
Moderator: Jeanmarie Lord, University of Montana

Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market
Elizabeth Cowle, University of Arkansas
Tyler Kleppe, University of Arkansas
James Robert Moon, Georgia Institute of Technology
Jonathan Shipman, University of Arkansas
Discussant: Matthew Stephen Ege, Texas A&M University

Focused (Factory) Auditing as a Competitive Strategy for Small Auditors in the NB4 Market: Evidence for the Commercial Banking Industry
Ines Simac, KU Leuven
Marleen Willekens, KU Leuven
Discussant: Sarah B. Stuber, Texas A&M University

Associations and Networks of International Accounting Firms
Xi Ai, The University of Tennessee
Lauren Dreher Cunningham, The University of Tennessee
Xiao Li, Central University of Finance and Economics
Linda A. Myers, The University of Tennessee
Discussant: Joshua Gunn, University of Pittsburgh

2.05: Complex Auditor Estimates and Judgments
Auditing - 1.8 CH
Moderator: Jason L. Smith, University of Nevada, Las Vegas

How Client Advocacy and a (Mis)Matched, Foreign Decision Environment Affect Auditor Judgment
Robin Litjens, Tilburg University
Robert E. Pinsker, Florida Atlantic University
Ferdy van Beest, Nyenrode Business University
Discussant: Carissa L. Malone, Virginia Polytechnic Institute and State University

Complex Estimates and Auditor Reliance on Artificial Intelligence
Benjamin Commerford, University of Kentucky
Sean Dennis, University of Kentucky
Jennifer R. Joe, University of Delaware
Jennifer Wang, University of Kentucky
Discussant: Jonathan H. Grenier, Miami University

The Effect of Key Audit Matters and Uncertainty Disclosures on Auditors’ Accountability Perception and Fair Value Decisions
Jin Ma, The University of Adelaide
Paul J. Coram, The University of Adelaide
Indrit Troshani, The University of Adelaide
Discussant: Christine Gimbar, DePaul University

2.06: Group Audits: Insights, Strategies, and Evidence for Standard Setting
Auditing - 1.8 CH
Moderator: Kendall O. Bowlin, The University of Mississippi

Increasing Risk Sensitivity in Group Audits: The Role of Decomposed Processing
Ann Backof, University of Virginia
Brant E. Christensen, The University of Oklahoma
Steven M. Glover, Brigham Young University
Jaime J. Schmidt, The University of Texas at Austin
Discussant: Tim David Bauer, University of Waterloo

Evidence on the Effects of Network Status and Perspective Taking on Component Auditor Testing Strategies
Stephen Kwaku Asare, University of Florida
Herman van Brenk, Nyenrode Business University
Barbara Majoor, Nyenrode Business University
Discussant: Yoon Ju Kang, University of Massachusetts Amherst

Evidence-Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer in Group Audits
Kris Hoang, The University of Alabama
Yi Luo, Queen’s University
Steven E. Salterio, Queen’s University
Discussant: Justin Leiby, University of Illinois at Urbana-Champaign

 

3:15 pm – 3:45 pm
 

Break

3:45 pm – 5:15 pm
 

Concurrent Sessions

3.01: Opportunities for Research on Regulation of Auditing
Auditing - 1.8 CH

Over the recent past, actions of regulatory authorities internationally have diverged, leading to potentially significant differences in both firm and audit structures among audit jurisdictions. This panel will address the role of regulation in auditing and opportunities for auditing researchers to contribute to the discussion. Panelists from the PCAOB, the SEC, and internationally recognized auditing researchers will discuss timely regulatory topics and the auditing academics in future regulations.

Moderator: Mikhail Pevzner, University of Baltimore

Panelists: Tom Collens, Professional Practice Group, U.S. Securities and Exchange Commission
Anna Gold, Vrije Universiteit Amsterdam
W. Robert Knechel, University of Florida
Saad Saddiqui, Office of Economic and Risk Analysis, Public Company Accounting Oversight Board

3.02: Auditor Judgment Using Archival Methods
Auditing - 1.8 CH
Moderator: Patience Constance, The University of Kansas

Do Accounting Error Disclosure Decisions Reflect Impaired Auditor Independence?
Chenxi Lin, The University of Kansas
Discussant: Andrew John Imdieke, University of Notre Dame

The Effects of Confirmation Bias on Auditors’ Risk Assessments: Archival Evidence
Cory A. Cassell, University of Arkansas
Stuart Dearden, University of Nebraska–Lincoln
David Michael Rosser, The University of Texas at Arlington
Jonathan Shipman, University of Arkansas
Discussant: Amy C. Tegeler, University of Wisconsin–Milwaukee

The Effect of Social Identity on the Financial Reporting Aggressiveness of Former Auditors
Eric Condie, Georgia Institute of Technology
Kara Obermire, Oregon State University
Timothy Andrew Seidel, Brigham Young University
Michael S. Wilkins, The University of Kansas
Discussant: Bright Hong, The University of Iowa

3.03: PCAOB Inspection and Regulation
Auditing - 1.8 CH
Moderator: Ryan Cating, University of Arkansas

Are All PCAOB Inspection Deficiencies Created Equal?
Andrew A. Acito, Virginia Polytechnic Institute and State University
James Joseph Anderson, Michigan State University
Matthew James Beck, The University of Kansas
Discussant: Devin Williams, University of Illinois at Urbana-Champaign

Does the PCAOB International Inspection Access Affect Voluntary Disclosure? Evidence from Management Forecast Accuracy
Lijun Lei, The University of North Carolina at Greensboro
Sydney Qing Shu, Miami University
Wayne B. Thomas, The University of Oklahoma
Discussant: Nathan Newton, Florida State University

PCAOB Revolving Door, Audit Fees and Audit Quality
Jagan Krishnan, Temple University
Jayanthi Krishnan, Temple University
Steven Maex, Temple University
Discussant: Nathan Lundstrom, The University of Kansas

3.04: Engagement of Audit Firms
Auditing - 1.8 CH
Moderator: Robert Pawlewicz, University of North Dakota

The Effect of Independent Directors’ Reputation Incentives on Auditor Choice
So Yean Kwack, City University of Hong Kong
Jong-Hag Choi, Seoul National University
Yuyan Guan, City University of Hong Kong
Hua Feng, Xi’an Jiaotong University
Discussant: Brian Todd Carver, Clemson University

Uninformed Shareholders and the Efficacy of Proxy Voting: Evidence from Auditor Ratification
Cory A. Cassell, University of Arkansas
Tyler Kleppe, University of Arkansas
Jonathan Shipman, University of Arkansas
Discussant: Robert Pawlewicz, University of North Dakota

Auditor Choice in Commonly Owned Firms
Young Hoon Kim, Texas A&M University
Discussant: William L. Buslepp, Louisiana State University

3.05: Gaining Audit-Related Insight from Novice Judgments
Auditing - 1.8 CH
Moderator: Yi-Jing Wu, Texas Tech University

Participant Selection in Behavioral Audit Research: Perceptions from Academics and Insights from Interns and Supervisors
Erin Michelle Hawkins, Clemson University
Marsha Keune, University of Dayton
Kristen Kelli Saunders, University of Nebraska–Lincoln
Discussant: Bradley Bennett, University of Massachusetts Amherst

Fraud Inquiries: The Influence of Question Phrasing and Rapport on Client Reporting
Megan Marie Jones, Xavier University
Discussant: Emily Sokolosky Blum, The University of Alabama

Auditing Non-GAAP Measures: Signaling More Than Intended
Spencer Anderson, University of Illinois
Jessen L. Hobson, University of Illinois at Urbana-Champaign
Ryan David Sommerfeldt, University of Illinois at Urbana-Champaign
Discussant: Ann Backof, University of Virginia

3.06: Managing Auditor Behavior
Auditing - 1.8 CH
Moderator: Kelsey R. Brasel, Ball State University

A Matter of Perspective: Mitigating the Outcome Effect in Auditor Performance Evaluations
Owen Brown, Baylor University
Melanie I. Millar, Baylor University
Discussant: Erin L. Hamilton, University of Nevada, Las Vegas

A Field Study of the Effects of Eliminating Time Entry on Audit Timeliness and Related Auditor Perceptions
Erin Michelle Hawkins, Clemson University
Andrew H. Newman, University of South Carolina
Jesse C. Robertson, University of North Texas
Chad Matthew Stefaniak, University of South Carolina
Jeremy Vinson, Clemson University
Discussant: Lindsay Andiola, Virginia Commonwealth University

Promoting Proactive Auditing Behaviors
Mark Peecher, University of Illinois at Urbana-Champaign
Michael Ricci, University of Florida
Dan Zhou, University of Illinois at Urbana-Champaign
Discussant: Christine J. Nolder, Suffolk University

 

6:00 pm – 7:00 pm 

Reception

 

Saturday, January 18, 2020
   
7:30 am – 5:00 pm
 

Registration 

7:30 am – 8:30 am
 

Continental Breakfast 

8:30 am – 10:00 am
 

Plenary
Auditing - 1.8 CH

Knee Deep in the Hoopla
Session Leaders: Allen D. Blay, Florida State University
Lauren Dreher Cunningham, The University of Tennessee
Sarah E. Stein, Virginia Polytechnic Institute and State University

You’ve heard about data and analytics and all the changes to the audit, but you’ve never had the chance to actually try it for yourself and bring it back to your classroom. This session will change that. Following breakfast on Saturday, stay in the room for a hands-on demo of the award-winning “Souper Bowl” Tableau case written by Lauren Cunningham and Sarah Stein and recently voted as Best Paper from Issues in Accounting Education. Come prepared to participate and try your hand at audit risk assessment using Tableau, or just watch and follow along. The session will include assistance from the case authors and other auditing educators familiar with both Tableau and the case. This session will show you how easy it can be to introduce data and analytics into your audit classes in a meaningful way.

10:00 am – 10:15 am
 

Break

10:15 am – 11:45 am
 

Concurrent Sessions


4.01: Accounting Education Editors Panel “How Accounting Education Fits into an Overall Research Portfolio"
Auditing - 1.8 CH
Moderator: Julia L. Higgs, Florida Atlantic University

Panelists: Elizabeth D. Almer, Portland State University
Thomas G. Calderon, The University of Akron
Natalie T. Churyk, Northern Illinois University

4.02: Auditor-Client (Mis)Alignments
Auditing - 1.8 CH
Moderator: Matthew James Beck, The University of Kansas

Auditors are Known by the Companies They Keep
Jonathan Cook, Public Company Accounting Oversight Board
Zachary Kowaleski, University of Notre Dame
Michael Minnis, The University of Chicago
Andrew Gordon Sutherland, Massachusetts Institute of Technology
Karla M. Zehms, University of Wisconsin–Madison
Discussant: Thomas Ruchti, Carnegie Mellon University

Audit Partner-Client Strategic Alignment
Kris Hardies, University of Antwerp
Marie-Laure Vandenhaute, Vrije Universiteit Brussel
Karla M. Zehms, University of Wisconsin–Madison
Discussant: Robin Litjens, Tilburg University

A Match Made in Heaven? An Examination of Big 4 Misaligned Clients
Scott N. Bronson, The University of Kansas
Robert Pawlewicz, University of North Dakota
Joseph H. Schroeder, Indiana University Bloomington
Discussant: James D. Whitworth, University of South Florida

4.03: Audit and Firm Financing
Auditing - 1.8 CH
Moderator: Arpine Maghakyan, Aalto University

The Role of Assurance in Equity Crowdfunding
Monika Causholli, University of Kentucky
Evisa Bogdani, University of Kentucky
W. Robert Knechel, University of Florida
Discussant: Brant E. Christensen, The University of Oklahoma

Financial Constraints, Audit Fees and External Financing
Ahmet Kurt, Bentley University
Rani Hoitash, Bentley University
Udi Hoitash, Northeastern University
Mary Becker, Canisius College
Discussant: Leah Elena Muriel, Oklahoma State University

Are Federal Grant Recipients Accountable for their Use of Taxpayer Dollars? Evidence from Single Audits
Bethany Brumley, University of Illinois at Urbana-Champaign
Anne Margaret Thompson, University of Illinois at Urbana-Champaign
Oktay Urcan, University of Illinois at Urbana-Champaign
Discussant: Stuart Dearden, University of Nebraska–Lincoln

4.04: Auditing Complex Estimates
Auditing - 1.8 CH
Moderator: Hua Xin, University of Louisville

Opportunistically Reporting Contingent Litigation Losses When Firms Expect to Just Meet Earnings Forecasts
Eric R. Lohwasser, Colorado State University
Hsihui Chang, Drexel University
Hsin-Yi Huang, Feng Chia University
Discussant: Qian Wang, Iowa State University

Auditing the Fair Values of Investment Securities: Do Expert Auditors Respond to Cues Indicative of Greater Risk?
Chris E. Hogan, Michigan State University
Sarah E. Stein, Virginia Polytechnic Institute and State University
Sarah B. Stuber, Texas A&M University
Discussant: Lauren Dreher Cunningham, The University of Tennessee

How Much Do Financial Statement Auditors Affect Income Tax Reporting?
Allison Koester, Georgetown University
Bridget Stomberg, Indiana University Bloomington
Brian Matthew Williams, Indiana University Bloomington
Junwei Xia, Indiana University Bloomington
Discussant: Michael J. Mowchan, Baylor University

4.05: Audit Estimates and Adjustments
Auditing - 1.8 CH
Moderator: Tamara A. Lambert, Lehigh University

Auditor Judgment in a Multiple Accountability Setting: The Effects of Power Level and Justification Timing
Amy Donnelly, Clemson University
Bonnie Jean Brown, University of Missouri–Kansas City
David Donnelly, University of Missouri–Kansas City
Discussant: Dan Zhou, University of Illinois at Urbana-Champaign

The Effect of Audit Procedure Extent and Precision on Auditors’ Skeptical Judgments and Actions
Sarah A. Judge, University of South Carolina
Discussant: Lori Shefchik Bhaskar, Indiana University Bloomington

Interactive Auditor-Client Negotiations: Investigating the Roles of Blame and Conservatism
Richard Hatfield, The University of Alabama
Curtis Mullis, Georgia State University
Ken T. Trotman, UNSW Sydney
Discussant: Steven E. Salterio, Queen’s University

 

12:00 pm – 1:30 pm 
 

Networking Lunch
A buffet lunch will be provided with the option to socialize and network. No formal presentations will be made.

 

1:45 pm – 3:15 pm 
 

Concurrent Sessions

5.01: Audit Opinions and Partner Identification
Auditing - 1.8 CH
Moderator: Keval U. Amin, Stony Brook University, SUNY

Do Clients Reward or Punish Audit Offices for Issuing Going Concern Modified Opinions
Michael Ettredge, The University of Kansas
Xudong Li, Monmouth University
Qiyang Lian, The University of Kansas
Lili Sun, University of North Texas
Discussant: Eric Condie, Georgia Institute of Technology

Fair Value Opinion Shopping or Unbiased Reporting?
Minjae Koo, University of Houston
Yuping Zhao, University of Houston
Discussant: Amanda Convery, University of Delaware

Do Investors Find Audit Partner Identification Useful? Evidence from the KPMG ‘Steal the Exam’ Scandal
William L. Buslepp, Louisiana State University
Lawrence J. Abbott, University of Wisconsin–Milwaukee
Russell Barber, Louisiana State University–Baton Rouge
Pradeep Sapkota, Louisiana State University
Discussant: Keith Czerney, University of Missouri

5.02: Financial Misconduct and Auditor Busyness
Auditing - 1.8 CH
Moderator: Christopher Rossetti, The University of Kansas

Monitoring Off-the-Clock Behavior
Brant E. Christensen, The University of Oklahoma
Brandon Cline, Mississippi State University
Nathan Lundstrom, The University of Kansas
Adam Yore, University of Missouri
Discussant: Ahmet Kurt, Bentley University

Engagement Partner Busyness and Audit Quality: Evidence from the U.S.
Brian Todd Carver, Clemson University
Carl W. Hollingsworth, Clemson University
Terry L. Neal, The University of Tennessee
Discussant: James Joseph Anderson, Michigan State University

Enterprise Risk Management and Financial Misconduct
Evan Eastman, Florida State University
Chan Li, The University of Kansas
Lili Sun, University of North Texas
Jianren Xu, University of North Texas
Discussant: Thomas David Adams, LaSalle University

5.03: Audit Planning Issues
Auditing - 1.8 CH
Moderator: Joseph H. Schroeder, Indiana University Bloomington

Material Judgments in Materiality Determination
Wilbert Snoei, Nyenrode Business University
Joost Van Buuren, Nyenrode Business University
Barbara Majoor, Nyenrode Business University
Discussant: Chenxi Lin, The University of Kansas

Reliance on Third Party Verification in Bank Supervision
Yadav Krishna Gopalan, Indiana University Bloomington
Andrew John Imdieke, University of Notre Dame
Joseph H. Schroeder, Indiana University Bloomington
Sarah B. Stuber, Texas A&M University
Discussant: Sarah E. Stein, Virginia Polytechnic Institute and State University

Economic Consequences of Auditing Standards: Evidence from Auditing Standard No. 18 Related Parties
Haihao Lu, University of Waterloo
Ole-Kristian Hope, University of Toronto
Songlan Peng, York University
Discussant: Michelle Draeger, Colorado State University

5.04: Auditor Thinking: Approach, Intuition, and Mindset
Auditing - 1.8 CH
Moderator: Richard Hatfield, The University of Alabama

The Impact of Thinking Approach on Offshore Auditors’ Judgment Quality in Performing Analytical Procedures
Skye Zhu, The Australian National University
Neil L. Fargher, The Australian National University
Soon-Yeow Phang, Monash University Caulfield
Discussant: Anthony Bucaro, Case Western Reserve University

When Documentation Inhibits Helpful Auditor Intuition: An Examination of Experience and Accountability
Erin Michelle Hawkins, Clemson University
Scott David Vandervelde, University of South Carolina
Aaron F. Zimbelman, University of South Carolina
Discussant: Emily Elaine Griffith, University of Wisconsin–Madison

How Does “Fit” Versus “Non-Fit” Affect Audits of Estimates? The Compatibility Between Focus and Mindset
Bright Hong, The University of Iowa
Discussant: Steve Perreault, Providence College

 

 3:15 pm - 4:00 pm

Break and Research & Education Poster Forum
Auditing - 0.8 CH

Poster 1:
A Note on the Potential Usefulness of Separate Consideration of Different Types of Auditor Changes in Market Reaction Studies
Richard Holwczak, Baruch College–CUNY
David Louton, Bryant University
Hakan Saraoglu, Bryant University
Charles P. Cullinan, Bryant University

Poster 2:
Are Accounting Professors Effective Monitors? An Empirical Investigation of Accounting Professors on Audit Committees
Wei Yu, Hunter College–CUNY
Jian Zhou, University of Hawaii at Manoa

Poster 3:
Attestation, Upcharges, and Nonassurance Services: An Empirical Review of Assurance Pricing around Local Government Organization Form in a Municipal Market
Alfred Yebba, Binghamton University, SUNY
Randal J. Elder, The University of North Carolina at Greensboro

Poster 4:
Audit Fee Premium: Does Audit Partner Expertise in Digitalization Pay Off?
Arpine Maghakyan, Aalto University
Lasse Niemi, Aalto University
Henry Jarva, Aalto University
Jukka Sihvonen, Aalto University

Poster 5:
Audit Fees and Earnings Downside Risk
Laura Rickett, Cleveland State University
Pervaiz Alam, Kent State University
Paris Liu, Kent State University

Poster 6:
Board Level Co-Determination and Aggressive Reporting: Do Employees on the Board Influence Tax Aggressiveness and Earnings Management?
Marc Eulerich, University Duisburg-Essen
Benjamin Fligge, University Duisburg-Essen

Poster 7:
CEO Accounting Background and SEC Comment Letters
Yu-Chun Lin, National Changhua University of Education

Poster 8:
Clients’ “Soft” Political Contributions and Auditor Pricing—Evidence from a Natural Experiment on Campaign Finance Regulation
Shunlan Fang, Kent State University
Benjamin Hoffman, Cleveland State University
R. Drew Sellers, Kent State University

Poster 9:
Contagion of Financial Misconduct: Unethical Institutional Ownership and Aggressive Financial Reporting
Babak Mammadov, Clemson University
Avishek Bhandari, University of Wisconsin–Whitewater
Blerina Bela Zykaj, Clemson University

Poster 10:
Corporate Innovation and Audit Fees.
Daqun Zhang, Texas A&M University–Corpus Christi
Donald R. Deis, Texas A&M University–Corpus Christi
Hsiao-Tang Hsu, Texas A&M University–Corpus Christi

Poster 11:
Determinants and Consequences of Audit Committee Voluntary Disclosures
Zhongxia Ye, The University of Texas at San Antonio

Poster 12:
Determinants of the Existence and Extent of Delays in Naming a Successor Auditor
John Conrad Naegle, Missouri State University

Poster 13:
Does Exposure to Crime Distort Social Norms: Evidence from Local Crime Rate and Financial Misreporting
Babak Mammadov, Clemson University

Poster 14:
JASP for Audit: Bayesian Tools for the Auditing Practice
Koen Derks, Nyenrode Business University
Jacques de Swart, Nyenrode Business University
Eric-Jan Wagenmakers, University of Amsterdam
Jan Wille, PwC
Ruud Wetzels, Nyenrode Business University

Poster 15:
Key Audit Matters: Does ISA 701 Provide Self-Explanatory Matters for Audit Report Decisions?
Mohamed Abdel Aziz Hegazy, The American University in Cairo
Noha Kamar Eldawla, Cairo University

Poster 16:
Knowledge and Skill Requirements for Audits of Fair Values
Jefim Boritz, University of Waterloo
Lev Timoshenko, University of Calgary

Poster 17:
Long Term Trends in Auditor Choice
Hua Xin, University of Louisville
Bharat Sarath, Rutgers, The State University of New Jersey, Newark
Jerry W. Lin, University of South Florida St. Petersburg
Baolei Qi, Xi’an Jiaotong University

Poster 18:
Non-Big 6 Audit Firms’ Access to External Resources Through Inter-Organizational Relationships (IORs)
Jeff Boone, The University of Texas at San Antonio
Lele Chen, The University of Texas at San Antonio
Juan Mao, The University of Texas at San Antonio

Poster 19:
Pending Litigation and the Audit Report Lag: Evidence from China
Liu Hui, Xi’an Jiaotong University
Charles P. Cullinan, Bryant University
Junrui Zhang, Xi’an Jiaotong University

Poster 20:
Revelations of Undetected Client Non-Compliance and their Effects on Stock Returns of Other Audit Clients of the Involved Auditor
Christian Friedrich, Technische Universität Darmstadt

Poster 21:
Shareholder Litigation Risk and Stakeholders: Evidence from the Auditor Perspective
Alona Bilokha, Fordham University
Joon Ho Kong, Fordham University
Joseph Micale, Fordham University

Poster 22:
The Impacts of Audit Office Relocation
Jared A. Eutsler, University of North Texas
Tram Ngoc Nguyen, University of North Texas

Poster 23:
The Internal Audit Function’s Role in Risk Management: Does the Salience of the IAF Stakeholders Matter?
Romina Rakipi, University of Pisa
Giuseppe D’Onza, University of Pisa
Marco Allegrini, University of Pisa

4:00 pm – 5:30 pm   

 

Concurrent Sessions

6.01: Exogeneous Shocks and Audits
Auditing - 1.8 CH
Moderator: Scott N. Bronson, The University of Kansas

Influenza: An Exogenous Shock to Audit Outcomes
Landi Morris, Bentley University
Rani Hoitash, Bentley University
Discussant: James C. Hansen, Weber State University

How Changing Economic Conditions Over Multiple Periods Affect Earnings Overstatements, Audit Risk, and Market Prices
Evelyn R. Patterson, Indiana University–Purdue University Indianapolis
Reed Smith, Indiana University–Purdue University Indianapolis
Samuel Louis Tiras, Indiana University–Purdue University Indianapolis
Discussant: Kai Gu, University of Houston

Natural Disasters and the Job Demands–Resources Model: Catastrophic Effects on Professional Service Firms
Jared A. Eutsler, University of North Texas
M. Kathleen Harris, Washington State University
Tyler Williams, Bentley University
Discussant: Aaron Matthew Fritz, Michigan State University

6.02: Knowledge Sharing and Spillovers
Auditing - 1.8 CH
Moderator: Ashleigh Bakke, The University of Kansas

Neighbor Office Knowledge Sharing and Audit Quality
Lin Wang, Central University of Finance and Economics
Discussant: Babak Mammadov, Clemson University

Knowledge Spillover from Audit Clients Using the Same ERP System: Effects on Audit Efficiency, Quality and Pricing
Uday S. Murthy, University of South Florida
Jong Chool Park, University of South Florida
Thomas Joseph Smith, University of South Florida
James D. Whitworth, University of South Florida
Discussant: Mike Truelson, Virginia Polytechnic Institute and State University

Sharing Knowledge or Proprietary Information? An Examination of Audit Clients Who Share the Same Audit Partner
Jung Koo Kang, University of Southern California
Clive Lennox, University of Southern California
Vivek Pandey, University of Southern California
Discussant: Joshua Scott Judd, University of Illinois at Chicago

6.03: Chief Audit Executives and Decision Making
Auditing - 1.8 CH
Moderator: LaToya Louise Flint, The University of Mississippi

Auditors’ Decision-Making Process Analyzed Through a Decision Tree Method
Eo Jin Lee, Florida International University
Discussant: Bethany Brumley, University of Illinois at Urbana-Champaign

Internal Auditor Turnover, Financial Reporting Quality, and Audit Risk Assessment
Kenneth L. Bills, Michigan State University
Hua-Wei Huang, National Cheng Kung University
Yi-Hung Lin, Monash University
David A. Wood, Brigham Young University
Discussant: Suye Wang, The University of Texas at Arlington

Does a Chief Audit Executive Matter? Evidence from Corporate Disclosure of the Position
Wei Zhang, University of Massachusetts Amherst
Discussant: Marc Eulerich, University Duisburg-Essen

6.04: Managing the Auditor-Client Relationship
Auditing - 1.8 CH
Moderator: Christopher P. Agoglia, University of Massachusetts Amherst

Auditors’ Customer Relationship Management and Managers’ Cooperation with Auditor Evidence Requests
Kris Hoang, The University of Alabama
Richard Hatfield, The University of Alabama
Edward Thomas, Georgia College & State University
Michael Ricci, University of Florida
Discussant: Aaron Saiewitz, University of Nevada, Las Vegas

Auditor Skepticism and Client Ill Will
Jared A. Eutsler, University of North Texas
Darin Kip Holderness, West Virginia University
Jesse C. Robertson, University of North Texas
Mary B. Curtis, University of North Texas
Discussant: Donald R. Young, Indiana University

Projection or Reflection? The Effect of Social Projection, Dark Triad, and Moral Identity on Auditor Risk Assessments and Ethical Action-Taking
Kristen Steury, University of South Carolina
Chad Matthew Stefaniak, University of South Carolina
Discussant: Jessica Lynn Buchanan, Kent State University

   

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

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747

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