Program | American Accounting Association

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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.

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