Program | American Accounting Association

Preliminary Program Click Here
To access abstracts and search the scheduled papers click HERE

Doctoral Consortium Thursday, January 14, 2021

11:00 am–5:45 pm EST	Doctoral Consortium Personal Development - 5.0 CH

11:00 am–11:30 am EST	Opening Remarks Jaime Schmidt, The University of Texas at Austin

11:30 am–12:45 pm EST	Plenary—Conducting High-Quality Auditing Research (Senior Scholars) Moderators: Rick Hatfield, Affiliation, Vice-Chair Jaime Schmidt, The University of Texas at Austin Panelists: Phil Lamoreaux, Arizona State University Steve Kachelmeier, The University of Texas at Austin

12:45 pm–2:00 pm EST	Break for Lunch

2:00 pm–3:30 pm EST	Panel—Achieving Early Career Success (Junior Scholars) Moderator: Andy Imdieke, University of Notre Dame Panelists: Brant Christensen, The University of Oklahoma Devin Williams, University of Illinois Lindsay Andiola, Virginia Commonwealth University

3:30 pm–3:45 pm EST	Break

3:45 pm–5:15 pm EST	Panel—Maintaining Career Success (Seasoned Scholars) Moderator: Kim Westermann, California Polytechnic State University, San Luis Obispo Panelists: Ann Vanstraelen, Maastricht University Jessen Hobson, University of Illinois Matt Ege, Texas A&M University

5:15 pm EST	Closing Remarks Speaker: Jaime Schmidt, affiliation

5:20 pm–5:45 pm	Closing Reception
Excellence in Auditing Education Workshop Thursday, January 14, 2021

1:00 pm–5:30 pm EST	Risk Assessment and Materiality: Bringing Current Practices into the Classroom Auditing- 4.8 CH

1:00 pm–1:05 pm EST	Welcome/Overview of the Workshop Christine Gimbar, Chair of 2021 EAE Workshop

1:05 pm–2:05 pm EST	Panel Discussion—Current Firm Risk Assessment and Materiality Practices Panelists: Chris Dinkel, PwC Matt Doyle, KPMG Adam Hallemeyer, RSM

2:05 pm–2:15 pm EST	Break

2:15 pm–3:05 pm EST	Goodwill Risk Assessment Case Studies—Breakout Sessions Chris Dinkel, PwC Adam Hallemeyer, RSM Emily Lucas, PwC James Powell, KPMG Adam Power, PwC

3:05 pm–3:10 pm EST	Break

3:10 pm–4:20 pm EST	Case—Using Public Company Filings to Plan the Audit and Perform Risk Assessment Procedures Lauren Cunningham, The University of Tennessee Joleen Kremin, Portland State University Amanda Warren, The University of Tennessee

4:20 pm–4:25 pm EST	Break

4:25–5:25 pm EST	Case—ABC Electronics: An Instructional Case Illustrating Auditors’ Use of Preliminary Analytical Procedures Jamie Diaz, The College of William and Mary

5:25 pm–5:30 pm EST	Wrap Up/Closing Christine Gimbar, Chair of 2021 EAE Workshop Erin Hamilton, Chair of 2022 EAE Workshop

2021 Auditing Section Midyear Meeting Friday, January 15, 2021

10:00 am–11:15 am EST	The Regulatory Landscape and the Role of the Auditor in Detecting Material Fraud Auditing - 1.5 CH Moderator: Julie Bell Lindsay, CAQ Panelists: Julie Corden, Deloitte Canada/IAASB Josh Jones, EY Richard Riley, University of West Virginia Megan Zietsman, PCAOB

11:15 am–11:30 am EST	Audit Analytics—Main Tour Join us for an overview of Audit Analytics and our audit, regulatory and disclosure intelligence databases.

11:30 am–1:00 pm EST	Concurrent Sessions 1.01: Managing and Responding to Risk Auditing - 1.8 CH Session Chair: Mikhail Pevzner, University of Baltimore Auditors’ Response to Client Corruption: Evidence from Google Document Frequency Kecia Williams Smith, North Carolina Agricultural and Technical State University Jennifer R. Joe, University of Delaware Nerissa C. Brown, University of Illinois at Urbana-Champaign Joseph Han Stice, The Chinese University of Hong Kong Political Risk, Corporate Monitoring, and Financial Reporting Quality Deonette J. Lambert, The University of Oklahoma Brant E. Christensen, The University of Oklahoma Relation between Auditors’ Risk-Preparedness and Audit Adjustments: Evidence from Professional Risk Fund and Professional Indemnity Insurance Yingwen Deng,Renmin University of China Gerald Lobo ,University of Houston Cyndia Wang, The University of British Columbia Min Zhang, Renmin University of China Jie Xue, Ministry of Finance of China Do Emotions Affect Audit Practice? Terrorist Attacks and Accounting Misstatements Pengkai Lin, Tulane University 1.02: Auditor Ethics and Independence Auditing - 1.8 CH Moderator: Ryan Cating, University of Arkansas Competitiveness of Audit Firms in a Mandatory Rotation Setting: Cross Country Evidence from European Union Countries Ditmir Sufaj, KU Leuven Discussant: Xi Ai, The University of Tennessee Economic Consequences of Auditor Reputation Loss: Evidence from the Auditors’ Inspections Scandal Francine McKenna, American University Mikhail Pevzner, University of Baltimore Amy Sheneman, The Ohio State University Tzachi Zach, The Ohio State University Discussant: Stuart Dearden, University of Nebraska–Lincoln Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services Russell Barber, University of Colorado Denver Carol Dee, University of Colorado Denver Katherine Gunny, University of Colorado Denver Discussant: Michael J. Mowchan, Baylor University 1.03: Professional Skepticism Auditing - 1.8 CH Moderator: Alex Johanns, University of Illinois at Urbana-Champaign Effects of Regulatory Enforcement Style and Audit Firm Remedial Actions on Investors’ Perceptions of Auditors’ Professional Skepticism John Chi Wa Ko, Monash University Caulfield Soon-Yeow Phang, Monash University Caulfield Xiaowen Huang, Monash University Discussant: LaToya Flint, The University of Mississippi Auditors’ Professional Skepticism: Traits, Behavioral Intentions, and Actions Sanne Janssen, University of Antwerp Kris Hardies, University of Antwerp Ann Vanstraelen, Maastricht University Karla M. Zehms, University of Wisconsin–Madison Discussant: Emily Blum, Texas A&M University The Effects of Self-Esteem and Perspective-Taking on Judgment and Decision-Making in Group Audits Ayla Borkus, KroeseWevers Hielke De Boer, De Nederlandsche Bank Herman Van Brenk, Nyenrode Business University Niels Van Nieuw Amerongen, Nyenrode Business University Discussant: Julia Ariel-Rohr, University of Wisconsin–Madison 1.04: Wiley Session: Keeping up with Change! ASB Standards and Audit Data Analytics Laura Wiley, Louisiana State University

1:00 pm–2:00 pm EST	Lunch Break

2:00 pm–3:30 pm EST	Concurrent Sessions 2.01: Critical/Key Audit Matters Auditing - 1.8 CH Session Chair: Miguel A. Minutti-Meza, University of Miami Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting Zeyun (Jeff) Chen, Texas Christian University Anastasios Elemes, ESSEC Business School Ole-Kristian Hope, University of Toronto Aaron Yoon, Northwestern University Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts Jaime J. Schmidt, The University of Texas at Austin Nathan Goldman, North Carolina State University Stephen Lusch, Texas Christian University Katharine Drake, The University of Arizona Key Audit Matters and the Pricing of Audit Services: Evidence from Hong Kong Zeyun (Jeff) Chen, Texas Christian University Karen K. Nelson, Texas Christian University Yanyan Wang, Xiamen University Lisheng Yu, Xiamen University Are Key Audit Matter Disclosures Informative in Assessing Financial Distress? Patricia Wellmeyer, University of California, Irvine Morton Pincus, University of California, Irvine Maria-del-Mar Camacho-Miñano, Complutense University of Madrid Nora Muñoz-Izquierdo, Colegio Universitario de Estudios Financieros 2.02: Going Concern and Financial Distress Auditing - 1.8 CH Moderator: Jaclyn Prentice, Oklahoma State University The “Early Warning” Signal of Mandated Management Assessments: Preliminary Evidence from the COVID-19 Pandemic Steven Maex, Temple University Discussant: Stefan Slavov, The University of Tennessee #Fail: Social Media, Firm Distress, and Going Concern Opinions Eric Condie, Georgia Institute of Technology Robbie Moon, Georgia Institute of Technology Discussant: Chenxi Lin, The University of Oklahoma Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations Ashleigh Bakke, The University of Kansas Thomas R. Kubick, University of Nebraska–Lincoln Michael S. Wilkins, The University of Kansas Discussant: Youree Kim, University of Connecticut 2.03: Audit Innovation Auditing - 1.8 CH Moderator: Juliana Kralik, University of South Florida A Blockchain Halo? Client Adoption of Disruptive Technology and the Biasing Effects on Auditor Judgment Ashley Austin, University of Richmond Tyler Williams, Bentley University Discussant: Steve Dannemiller, The University of Alabama Exploring Improvisation in Audit Work through Auditors’ Responses to COVID-19 Yi Luo, Queen’s University Bertrand Malsch, Queen’s University Discussant: Erica Pimentel, Concordia University Interfirm Mobility: How Big 4 Firm Experience Impacts the Careers and Identity of Non-Big 4 Accounting Firm Partners. Candice Hux, Northern Illinois University Aleksandra B Zimmerman, Florida State University Laurence Daoust, HEC Montreal

3:30 pm–3:45 pm EST	Audit Analytics—Critical/Key Audit Matters Learn about our CAMS and KAMS databases and see them in action.

3:45 pm – 5:15 pm	Concurrent Sessions 3.01: Management and the Board Accounting - 1.8 CH Session Chair: Roy Schmardebeck, The University of Tennessee The Effect of Top Management Team Turnover on Financial Reporting Risk Kenneth L. Bills, Michigan State University Michelle Harding, Virginia Polytechnic Institute and State University Timothy Seidel, Brigham Young University Mike Truelson, Virginia Polytechnic Institute and State University Striving for a Breath of Fresh Air: Board Refreshment and Board Performance Mieke Dingenen, KU Leuven Ann Gaeremynck, KU Leuven Mathijs Van Peteghem, Maastricht University Audit Committee Independence and Auditor-Manager Disputes Sandra Kronenberger, University of Mainz Sebastian Kronenberger, University of Mannheim Minlei Ye, University of Toronto Internal Controls and Audit Committee Oversight Evelyn R. Patterson, Indiana University–Purdue University Indianapolis Reed Smith, Indiana University–Purdue University Indianapolis Samuel L. Tiras, Indiana University–Purdue University Indianapolis 3.02: Audit Demand Auditing - 1.8 CH Moderator: Joseph Micale, Fordham University Auditor Information Spillovers and Company Operating Performance: Evidence from Targeted Auditor Switches Tyler Kleppe, University of Kentucky Discussant: Mindy (Hyo Jung) Kim, George Mason University Do Audit Firms Care about Media Coverage? An Investigation of Audit Firm Response to News Coverage Elizabeth Cowle, University of Arkansas Caleb Rawson, University of Arkansas Stephen P. Rowe, University of Arkansas Discussant: Mason C. Snow, Arizona State University The Interconnectivity of Audit Demand Matthew Beck, The University of Kansas Nathan Lundstrom, The University of Kansas Sarah B. Stuber, Texas A&M University Discussant: Ulrike Thuerheimer, UNSW Sydney 3.03: Complex Estimates Auditing - 1.8 CH Moderator: Leah Diehl, The University of Alabama The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments Dereck D. Barr-Pulliam, University of Louisville Jennifer R. Joe, University of Delaware Stephani A. Mason, DePaul University Kerri-Ann Sanderson, Bentley University Discussant: Kathryn Holmstrom, Georgia Institute of Technology The Effect of Opaque Audit Methods and Auditor Ownership on Reliance on Independent Expectations Kathryn Holmstrom, Georgia Institute of Technology Discussant: Amy Donnelly, Clemson University Does Voluntary Disclosure of Projected Financial Information Influence Auditors’ Evaluation of That Information? Kamber Hetrick, Northeastern University Sean Hillison, Virginia Polytechnic Institute and State University Discussant: Dan Zhou, University of Illinois at Urbana-Champaign

5:15 pm–5:30 pm EST	Break

5:30 pm–6:15 pm EST	Business Meeting and Award Presentations

6:15 pm–8:00 pm EST	Virtual Reception
2021 Auditing Section Midyear Meeting Saturday, January 16, 2021

10:00 am–11:30 am EST	Concurrent Sessions 4.01: Best Paper Award Winners Auditing - 1.8 CH Moderators: Scott N. Bronson, The University of Kansas Tamara A. Lambert, Lehigh University Joseph H. Schroeder, Indiana University Bloomington Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments Sudip Bhattacharjee, Virginia Polytechnic Institute and State University Sean Hillison, Virginia Polytechnic Institute and State University Carissa L. Malone, Virginia Polytechnic Institute and State University Discussant: Jacqueline S. Hammersley, The University of Georgia How Does Artificial Intelligence Shape the Audit Industry? Michael Shen, National University of Singapore Kelvin Law, Nanyang Technological University Discussant: Margaret H. Christ, The University of Georgia Reexamining the Outcome Effect: Are Auditors Penalized for Exercising Professional Skepticism? Mary Elizabeth Marshall, Louisiana Tech University Curtis Mullis, Georgia State University Kelli Saunders, University of Nebraska–Lincoln Chad Stefaniak, University of South Carolina Discussant: Justin Leiby, University of Illinois at Urbana-Champaign

11:30 am–11:45 am EDT	Audit Analytics—Europe Join an online tour of our latest Europe data, including Fees, Opinions, Changes, Engagements, KAMS, and Restatements.

11:45 am–1:15 pm EST	Concurrent Sessions 5.01: Regulatory Effects Auditing - 1.8 CH Session Chair: Kecia Williams Smith, North Carolina Agricultural and Technical State University Causal Evidence on the Effects of Enforcement Investigations Marius F. Gros, Universität Bremen Martin Nienhaus, Goethe University Christopher Oehler, Goethe University Do Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms? Devin Williams, University of Illinois at Urbana-Champaign Andrew Kitto, University of Massachusetts Amherst Phillip T. Lamoreaux, Arizona State University The Efficacy of PCAOB Operating Decisions: Evidence from Office Expansion James Blann, University of Arkansas Tyler Kleppe, University of Kentucky Jonathan Shipman, University of Arkansas Has PCAOB Oversight Increased Firms’ Use of Real Earnings Management? Phillip T. Lamoreaux, Arizona State University Noah Myers, Arizona State University Mason C. Snow, Arizona State University 5.02: Audit Partners and Tone at the Top Auditing - 1.8 CH Moderator: Delia Valentine, Virginia Polytechnic Institute and State University Do Accumulated Cooperative Experiences between Audit Partners Affect Audit Quality? Wuchun Chi, National Chengchi University Anxuan Xie, National Chengchi University Chun-Chan Yu, National Chung Hsing University Discussant: Aaron Fritz, Michigan State University You Can’t Get There from Here: The Influence of an Audit Partner’s Prior Non-Public Accounting Industry Experience on Audit Outcomes. Ling Lisic, Virginia Polytechnic Institute and State University Jeffrey Pittman, Memorial University of Newfoundland Timothy Seidel, Brigham Young University Aleksandra B. Zimmerman, Florida State University Discussant: Quinn Swanquist, The University of Alabama The Impact of National Office Governance on Audit Quality Jade (Huayu) Chen, The University of Arizona Preeti Choudhary, The University of Arizona Discussant: Wei Zhang, University of Massachusetts Amherst 5.03: Auditor-Client Interactions Auditing - 1.8 CH Moderator: Truman Rowley, The University of Georgia How Accounting Professionals Cope with Client-Initiated Workplace Aggression Tim Bauer, University of Waterloo Sean Hillison, Virginia Polytechnic Institute and State University Ala Mokhtar, University of Waterloo Discussant: Stephani A. Mason, DePaul University Does Higher Status Make Client Personnel More Cooperative with Staff Auditors? Dan Rimkus, The University of Texas at Austin Discussant: Emily Hornok, Baylor University Explaining Away Intentional Misstatements: When Are Management Excuses Most Effective? Erin L. Hamilton, University of Nevada, Las Vegas Jason L. Smith, University of Nevada, Las Vegas Melissa Carlisle, Case Western Reserve University Discussant: Michael Ricci, University of Florida

1:15 pm–2:15 pm EST	Lunch Break

2:15 pm–3:45 pm EST	Concurrent Sessions 6.01: Internal Audit and Technology Auditing - 1.8 CH Session Chair: Andrew Imdieke, University of Notre Dame The Impact of Audit Technology on Audit Outcomes: Technology-Based Audit Techniques’ Impact on Internal Auditing Marc Eulerich, University of Duisburg-Essen Adi Masli, The University of Kansas Jeffrey Pickerd, The University of Mississippi David A. Wood, Brigham Young University The Impact of Audit Data Analytics Technology on Audit Outcomes Jee-Hae Lim, University of Hawaii Jongwon Park, Monash University Caulfield Gary Peters, University of Arkansas Vernon J. Richardson, University of Arkansas The Influence of Management’s Internal Audit Experience on Earnings Management Matthew Ege, Texas A&M University Timothy Seidel, Brigham Young University Mikhail Sterin, Texas State University David A. Wood, Brigham Young University Do Chief Audit Executives Matter? Evidence from Turnover Events Gerald Lobo, University of Houston Meng Lyu, Fudan University Bing Wang, Nanjing University Joseph Zhang, The University of Memphis 6.02: Audit Quality Auditing - 1.8 CH Moderator: Michelle Draeger, Colorado State University Are Auditors Rewarded for Low Audit Quality? The Case of the Insurance Industry Matthew Ege, Texas A&M University Sarah B. Stuber, Texas A&M University Discussant: Anne Albrecht, Texas Christian University Air Pollution and Audit Quality within the United States Jade (Huayu) Chen, The University of Arizona Paul N. Michas, The University of Arizona Daniel Russomanno, The University of Arizona Wenzi Zhuang, Sun Yat-sen University Discussant: Linette M. Rousseau, University of Wisconsin–Madison Audit Quality, Audit Pricing, and Nonaudit Services in the North Carolina Municipal Audit Market Alfred Yebba, Binghamton University, SUNY Randal J. Elder, The University of North Carolina at Greensboro Ayalew A. Lulseged, The University of North Carolina at Greensboro Discussant: Eric T. Rapley, Colorado State University 6.03: Diversity, Talent, and Volunteerism Accounting - 1.8 CH Session Chair: Jennifer R. Joe, University of Delaware Audit Partner Ethnicity and Its Relation to Client Assignment, Audit Quality, and Discrimination Jing Zhang, University of Colorado Denver Zvi Singer, HEC Montreal Gopal V. Krishnan, Bentley University Career Advancement Based on Who You Know: Impact of Social Networks on Obtaining Challenging Assignments R. Mithu Dey, Howard University Lucy Lim, Howard University Volunteer Work and Audit Quality. Gus De Franco, Tulane University Yuan Ji, The University of Texas at Arlington Yinqi Zhang, American University The Importance of Organizational Culture in Achieving Audit Quality: Evidence from the Adoption of Equalized Parental Leave Ryan Ballestero, The University of Texas at Austin

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: Internet Based

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

Preliminary Program Click Here To access abstracts and search the scheduled papers click HERE

Preliminary Program Click Here
To access abstracts and search the scheduled papers click HERE