2025 Auditing Section Midyear Meeting

January 16-18, 2025

Charlotte, North Carolina

Preliminary Agenda

Thursday, January 16, 2025
11:00 am - 5:00 pm	Registration
1:00 pm - 5:15 pm	Excellence in Auditing Workshop (Pre-Registration Required)
1:00 pm - 5:30 pm	2025 Auditing Section Doctoral Consortium (Pre-Application Required)
6:30 pm - 7:30 pm	Welcome Reception
Friday, January 17, 2025
7:00 am - 5:00 pm	Registration
7:30 am - 8:30 pm	Breakfast
8:00 am - 5:00 pm	Tabletop Exhibits: Ideagen Audit Analytics
8:30 am - 9:45 am	Welcome and Plenary Session Auditing - 1.8 CH Speaker: Scott Lampe, CFO Hendrick Motorsports
9:45 am - 10:15 pm	Break
10:15 am - 11:45 am	Concurrent Sessions 1:01: Panel: CAQ Auditing - 1.8 CH 1.02: Auditor-Client Interactions Auditing - 1.8 CH Moderator: Elizabeth Dorries, Bentley University Bragging on Twitter is So Annoying: How CEOs’ Social Media Self-Presentation Strategy, Auditor Thinking Style, and Auditor Experience Influence Auditor Judgment Jeremy Richardson, The University of North Carolina at Charlotte Yi-Jing Wu, Texas Tech University Discussant: Dan Zhou, University of Illinois at Urbana-Champaign Can Auditor Communication with the Audit Committee Mitigate the Effects of Independence Threats on Auditor Liability? Leah Conrad, University of North Texas Jesse Robertson, University of North Texas Discussant: Sarah Thorrick, University of Massachusetts Amherst To Tell or Not to Tell? the Effect of Client Timeliness and Budget Disclosure on the Efficiency Tradeoff Decision Adam Bross, Washington State University Bernard Wong-On-Wing, Washington State University Discussant: Jessica Buchanan, Providence College 1.03: Audit Adjustments Auditing - 1.8 CH Moderator: Balal Hossain, University of Missouri-Columbia Audit Committee Experience and Misstatement Corrections Chenxi Lin, The University of Oklahoma Mengyang Davila, The University of Oklahoma Wayne Thomas, The University of Oklahoma Discussant: Ulrike Thuerheimer, University of Amsterdam Audits of Non-GAAP Earnings: Evidence from Adjusted EBITDA in Segment Disclosures Matthew Ege, Texas A&M University–College Station Antonis Kartapanis, Texas A&M University–College Station Benjamin Whipple, University of Georgia Discussant: Colin Tipton, Temple University Does State Ownership Affect Audit Practice? Evidence from Audit Adjustments in China Jade Chen, Loyola Marymount University Wenzi Zhuang, Dongbei University of Finance & Economics Dalian Discussant: Chelsea Anderson, University of Arkansas 1.04: The Role of Accounting in ESG and Audit Quality Specialized Knowledge - 1.8 CH Moderator: Cathy Jun, Washington State University Does “Making a Difference” Make a Difference? How Work Significance Affects Audit Quality Truman Rowley, University of Nevada, Las Vegas Discussant: Dan Rimkus, University of Florida ESG Assurance and Comparability of Greenhouse Gas Emission Disclosures Zvi Singer, HEC Montreal Jenna Burke, University of Colorado Denver Jing Zhang, University of Colorado Denver Jiali Luo, HEC Montreal Discussant: Heidi Vander Bauwhede, Ghent University Navigating New Waters: Accounting Firms as ESG Raters Muzhi Wang, Central University of Finance & Economics Ziming Guo, Tsinghua University Chan Li, University of Kansas Shan Zhou, University of Sydney Discussant: Jackie Zeyang Ju, University of Kentucky 1.05: AI and Advanced Methodologies Information Technology - 1.8 CH Moderator: Chia-Hsin Hung, Ming Chuan University Increasing Efficiency in Stratified Audit Sampling via Bayesian Hierarchical Modeling Koen Derks, Nyenrode Business University Lotte Mensink, Nyenrode Business University Jacques de Swart, Nyenrode Business University and PwC Advisory Eric-Jan Wagenmakers, University of Amsterdam Ruud Wetzels, Nyenrode Business University and PwC Advisory Discussant: Deniz Appelbaum, Montclair State University Synergy Between Auditors and AI Chih-Jen (Eddie) Hsiao, The University of Memphis Discussant: Christiana Antwi-Obimpeh, The University of Texas at El Paso The Value of Generative Artificial Intelligence in Critical Audit Matters Reporting Feng Guo, Iowa State University Nina Xu, University of Connecticut Discussant: Oleksandr Kondrachuk, University of Central Florida 1.06: Audit Employee Types Personnel/Human Resources - 1.8 CH Moderator: Henri Akono, University of Maine- Orono Employee or Independent Contractor? Accountant Classification and Audit Outcomes Vishal Baloria, University of Connecticut Jingyu Xu, Claremont McKenna College Discussant: Jessica Filosa, Virginia Tech Make Accounting Attractive Again: Evidence from BDOʼs Employee Stock Ownership Plan Tuan Doan, University of Connecticut Ying Zhou, University of Connecticut David Weber, University of Connecticut Discussant: Carol Dee, University of Colorado Denver Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams Matthew Sherwood, University of Massachusetts Amherst Discussant: David Hay, The University of Auckland
12:00 pm-1:30 pm	Lunch–Best Paper Awards and Discussion
1:45 pm - 3:15 pm	Concurrent Sessions 2.01:Panel: The Rapidly Evolving Regulatory Environment and the Auditor Experience Auditing - 1.8 CH 2.02: Auditor Responsibilities for Non-Financial Information Specialized Knowledge - 1.8 CH Moderator: Janet Souza, Saint Joseph’s University Blinded by the Light: The Effect of ESG Information on Financial Statement Audits Cathy Jun, Washington State University Rachel Lyman, The University of Texas at Austin Ryan Sommerfeldt, Brigham Young University Discussant: Leah Conrad, University of North Texas The Materiality of NOCLAR: Examining Auditor and Investor Judgments Eileen Taylor, North Carolina State University Nicole Wright, James Madison University Discussant: Piotr Skomra, Case Western Reserve University Who Wants to Be a Millionaire? Exploring Auditor Comfort over Qualitative Financial Statement Disclosures Natalia Kochetova, Saint Mary’s University–Nova Scotia Zac Konings, Saint Mary’s University–Nova Scotia Rhonda McIver, Saint Mary’s University–Nova Scotia Discussant: Nicole Donahoo, Brigham Young University 2.03: Audit Risk I Specialized Knowledge - 1.8 CH Moderator: Nico Arguello, The University of Tennessee Auditor Responses to Client-level Exposure to Cryptocurrency Thi Thuy Dung Nguyen, NHH Norwegian School of Economics Beatriz Garcia Osma, Charles III University of Madrid Hoang Nhan Ha, Charles III University of Madrid W. Robert Knechel, University of Florida Discussant: Jingyi Qian, University of Maryland–College Park Initial Evidence on the Audit Implications of Third-Party Risk Jessica Filosa, The University of Alabama Discussant: Lisa Tiplady, University of Notre Dame The Spillover Effect of Cyber-Attacks: Evidence from Auditor Switches and Audit Fees Romina Rakipi, West Virginia University Evisa Bogdani, Northeastern University Jiwoo Ryou, West Virginia University Discussant: Stuart Dearden, University of Nebraska–Lincoln 2.04: Value of Auditing Auditing - 1.8 CH Moderator: Kaschia Wade, University of Kentucky Estimating the Value of Auditing Services for Private Firms Lisa Liu, Columbia University Lijing Tong, Beijing Jiaotong University Frank Zhou, University of Pennsylvania Edwige Cheynel, Washington University in St. Louis Discussant: Chenxi Lin, The University of Oklahoma Private Sector Versus Public Sector Auditors David Hay, The University of Auckland Sabine Schuhrer, AASB Chia-Feng Yu, International Business School Suzhou, XI'an Jiaotong-Liverpool University Shihe Li, University of Adelaide Discussant: Millie Hutton, The University of Mississippi The Value of Auditor Assurance in Cryptocurrency Trading Jingyi Qian, University of Maryland College Park Discussant: Frank Zhou, University of Pennsylvania 2.05: Audit Partners Personnel/Human Resources - 1.8 CH Moderator: Mengyang Davila, The University of Oklahoma Breadth vs. Depth: The Impact of Audit Partner Public Company Auditing Experience on Nonprofit Operations Colleen Boland, University of Wisconsin–Milwaukee William Cather, Florida State University Stefanie Tate, University of Massachusetts Lowell Aleksandra Zimmerman, Florida State University Discussant: Xi Ai, University of Louisville Changing Hats: The Impact of PCAOB Hiring of Auditors on Inspections and Audit Outcomes Aydin Asheghi Oskooee, Bentley University Rani Hoitash, Bentley University Udi Hoitash, Northeastern University Discussant: Beverly Larson, Arizona State University What Audit Partner Attributes Matter in the Resolution of Detected Misstatements? Ulrike Thuerheimer, University of Amsterdam Ann Vanstraelen, Maastricht University Kris Hardies, University of Antwerp Discussant: Bradley Lawson, Oklahoma State University 2.06: Audit Stress Personnel/Human Resources - 1.8 CH Moderator: Nusrat Jahan, Wayne State University Auditors Under Pressure: Good Stress, Bad Stress, and Job Performance Olof Bik, University of Groningen Guido Kluth, Tilburg University Discussant: Bailey Thompson, The University of Kansas Do Signing Audit Partners Matter? Evidence from Sudden Hospitalization Events Bjørn N. Jørgensen, Copenhagen Business School Morten Seitz, Copenhagen Business School Discussant: Lena Pieper, University of Illinois at Urbana-Champaign Psychological Stress and Audit Quality Limei Che, Oslo Metropolitan University Wuchun Chi, National Chengchi University Tamara Lambert, Lehigh University Anxuan Xie, National Chengchi University Discussant: Wenyin Li, The University of North Carolina at Charlotte
3:15 pm - 3:45 pm	Break
3:45 pm - 5:15 pm	Concurrent Sessions 3.01: Panel: Incorporating Real-World Insight with Case Studies from KPMG University Connection Auditing - 1.8 CH 3.02: Investor Perceptions of Assurance—Experimental Specialized Knowledge - 1.8 CH Moderator: Kamber Vittori, Northeastern University Can I Get on the Plane? Stakeholder Perceptions of the Audit Report Julia Ariel-Rohr, DePaul University Christine Gimbar, DePaul University Joseph Brazel, North Carolina State University James Jenkins, Auburn University Keith Jones, The University of Kansas Discussant: Nathan Cannon, Texas State University The Effects of Management’s ESG Disclosure Strategy and Voluntary ESG Assurance on Investment Judgments Macy Knutson. University of Denver Tamara Lambert, Lehigh University Chad Stefaniak, University of South Carolina Discussant: Romal De Silva, Macquarie University The Impact of Disclosing Internal Credibility-enhancing Mechanisms and Assurance by Different External Assurance Providers on Use of Sustainability Information Pornthana Sakchuenyos, Deakin University Eka Tan, Deakin University Pei-Jia Lum, Deakin University Roger Simnett, Deakin University Discussant: Erin Hamilton, University of Nevada, Las Vegas 3.03: Audit Risk II Auditing - 1.8 CH Moderator: Janean Rundo, Bowling Green State University Are Audit Misstatement Risk and Audit Fees Higher for Complex Accounting Standards. An Application to Segment Information Under IFRS 8 Pamela Kent, Queensland University of Technology Ferdinand Gul, University of the Sunshine Coast Yihan Guo, Queensland University of Technology Richard Kent, University of Michigan–Dearborn Discussant: Ashleigh Bakke, Oklahoma State University Audit Risk and the Implications of Employing Specialist Auditors: Evidence from Government Contractors Ahmet Kurt, Bentley University Discussant: Colleen Boland, University of Wisconsin–Milwaukee Dare to Say No? Externalities of Employee Employment Protection on Financial Misreporting Hong Xie, University of Kentucky Jackie Zeyang Ju, University of Kentucky Chan Li, The University of Kansas Discussant: Janean Rundo, Bowling Green State University 3.04: Audits and Standards Auditing - 1.8 CH Moderator: Nathan Goldman, North Carolina State University Auditing the Mark-to-Model: Evidence from the Implementation of AS 2501 (Revised) in Fixed-Income Mutual Funds Wenyin Li, The University of North Carolina at Charlotte Brian Bratten, University of Kentucky Quan Qi, Middle Tennessee State University Discussant: Sarah Stein, Virginia Tech Navigating New Accounting Standards: Implications for Companies and Their Auditors Will Anding, Florida State University Discussant: Kenneth Reichelt, Louisiana State University The Role of Auditors in Classification of Debt Securities: Evidence from Banks Lisa Tiplady, University of Notre Dame Discussant: Nathan Goldman, North Carolina State University 3.05: Auditor Independence Regulatory Ethics - 1.8 CH Moderator: William Buslepp, Louisiana State University Targets’ Auditor-Provided Nonaudit Services and Merger and Acquisition Outcomes Yonghong Jia, Iowa State University Xinghua Gao, Washington State University Qian Wang, Iowa State University Chan Li, The University of Kansas Discussant: Xudong Li, Monmouth University The Alumni Effect: Unpacking the Influence of Executives and Non-Executive Former Auditors on Public Company Audits Jaehan Ahn, Northeastern University Evisa Bogdani, Northeastern University Rani Hoitash, Bentley University Udi Hoitash, Northeastern University Discussant: Ziloy Croughs, KU Leuven The Effects of Auditor-Client Cooperation on Audit Quality: Evidence from Sports Playoff Runs Christopher Rossetti, Binghamton University, SUNY Kristin Stack, The University of Kansas Amanda Winn, The University of Kansas Discussant: William Buslepp, Louisiana State University 3.06: Audit Team Diversity and Knowledge Personnel/Human Resources - 1.8 CH Moderator: Sabrina Salome, Virginia Tech Do Accounting Firm Investments in Learning and Development Centers Pay Off? James Blann, Georgia Institute of Technology Tyler Kleppe, University of Kentucky James Moon, Georgia Institute of Technology Discussant: Sabrina Salome, Virginia Tech Does the Ethical Distance Between Group Audit Participants Matter for Earnings Quality and Audit Fees? Joost Impink, University of Florida Alexey Lyubimov, Concordia University Ashna Prasad, Monash University Clayton Discussant: Christian Peters, Nanyang Technological University Groupthink and Audit Quality: Evidence from Engagement Partner Teams Tomomi Takada, Kobe University Hyonok Kim, Tokyo Keizai University Katsushi Suzuki, Gakushuin University Discussant: Alisha Blush, Louisiana State University
6:00 pm	Reception at NASCAR Hall of Fame 400 E M.L.K. Jr Blvd, Charlotte, NC 28202
Saturday, January 18, 2025
7:00 am - 4:00 pm	Registration
7:30 am - 8:30 am	Breakfast
7:30 am - 4:00 pm	Tabletop Exhibits: Ideagen Audit Analytics
8:30 am - 9:45 am	Plenary Session: How is AI Being Used in Audit Auditing - 1.4 CH Speaker: Matt Glessner, Lead Technologist, Audit Innovation, KPMG LLP
9:45 am - 10:15 am	Break
10:15 am - 11:45 am	Concurrent Sessions 4.01: The Pros and Cons of Hyping your Research: What You Need to Know Before Talking to a Journalist Auditing - 1.8 CH Moderator: John Keyser, Case Western Reserve University Panelists: Brad Jacklin, Center for Audit Quality Francine McKenna, The Dig Olga Usvyatsky, Deep Quarry Aleksandra Zimmerman, Florida State University 4.02: Relying on the Work of Others Personnel/Human Resources - 1.8 CH Moderator: Linda Quick, East Carolina University Auditorsʼ Illusion of Explanatory Depth and Informal Advice Taking: Who is the Expert Here? Scott Vandervelde, The University of North Carolina at Charlotte Christian Pietsch, RSM Erasmus University Martin Schmidt, ESCP Europe Business School Tyge Kummer, Queensland University of Technology Discussant: Eileen Taylor, North Carolina State University Do as I Do or Iʼll Judge You: The Effects of Core Audit Teamsʼ Review of Centralized Audit Teamsʼ Work Karneisha Wolfe, University of Illinois at Urbana-Champaign Discussant: Allison Hickey, University of Georgia The Effect of Internal Auditorsʼ Nonconforming Attire on Managersʼ Sensitivity to Attributions in a Corporate Governance Setting Julia Ariel-Rohr, DePaul University Timothy Brown, University of South Carolina Kirsten Fanning, DePaul University Discussant: Amy Tegeler, University of Wisconsin–Milwaukee 4.03: Critical Audit Matters I Auditing - 1.8 CH Moderator: Eric Rapley, Colorado State University Four Firms, Four Years: Big 4 Adaptation to AS 3101 Janet Souza, Saint Joseph’s University Andrew Weinberger, Central Connecticut State University Discussant: Leah Muriel, University of North Florida Polish or Purge? The Effects of Critical Audit Matter Disclosure on Managementʼs Critical Accounting Estimate Reporting Quality Ryan Robinson, The University of Kansas Chan Li, The University of Kansas Nathan Lundstrom, The University of Kansas Tonghui Xu, The University of Kansas Discussant: Summer (Xia) Xiao, Northeastern University The Effect of Reporting Unit Goodwill Aggregation on Impairment Assessments: Evidence from Critical Audit Matters Colin Tipton, Temple University Discussant: Eric Rapley, Colorado State University 4.04: Audit and Internal Control Auditing - 1.8 CH Moderator: Romina Rakipi, West Virginia University Internal Control Weaknesses as a Signal of Financial Reporting Quality Millie Hutton, The University of Mississippi Yuzhou Chen, University of Nebraska at Omaha Quinn Swanquist, The University of Alabama Discussant: Lauren Van Nostrand, Texas A&M University–College Station Long-Run Economic Consequences of Firm Avoidance in the Threshold Regulation for Financial Reporting Lisa Liu, Columbia University Yu Cao, World Bank Discussant: Marcy Shepardson, Indiana University Bloomington The Influence of Powerful Executives and Lead Independent Directors on Auditor Internal Control Assessments Keval Amin, Stony Brook University, SUNY Timothy Seidel, Brigham Young University Justin Short, The University of Tennessee Discussant: Romina Rakipi, West Virginia University 4.05: Audit and Corporate Governance Auditing - 1.8 CH Moderator: Lingting Jiang, East Tennessee State University The Corporate Odd Couple: CIO and CFO Power Dynamics and Internal Control Quality Radhika Majeji, Bentley University Gopal Krishnan, Bentley University Discussant: Hilary Hughes, Creighton University The Ties that Thrive: Audit Committee Affiliated Donations and Financial Reporting Quality Alicia Li, Virginia Tech Services Jeffrey Pittman, Memorial University of Newfoundland Jin Xu, Virginia Tech Ruiyao Zhu, University of North Dakota Discussant: Lingting Jiang, East Tennessee State University The Role of Financial Reporting in Collective Action: Evidence from Labor Union Audits David Stroud, Texas A&M University–College Station Discussant: Lawrence Abbott, University of Wisconsin–Milwaukee 4.06: Firm Norms Personnel/Human Resources - 1.8 CH Moderator: Truman Rowley, University of Nevada, Las Vegas A Tale of Three Perspectives: How GNFs, Annual NAFs, and Triennial NAFs Experience the PCAOB Inspection Deficiency Remediation Process Aleksandra Zimmerman, Florida State University Discussant: Yi Luo, University of Western Ontario Alcohol Consumption and Socialization in Public Accounting Firms Macy Knutson, University of Denver Spenser Seifert, University of Bern Kim Westermann, California Polytechnic State University, San Luis Obispo Discussant: Amy Mathews, The University of Alabama Understanding Audit Firm Culture through the Lens of the Competing Values Framework Lena Pieper, University of Illinois at Urbana-Champaign Jere Francis, Maastricht University Ann Vanstraelen, Maastricht University Olof Bik, University of Groningen Murray Barrick, Texas A&M International University Discussant: Natalia Kochetova, Saint Mary's University–Nova Scotia
12:00 pm-1:30 pm	Lunch, Service Recognitions and Business Meeting
1:45 pm - 3:15 pm	Concurrent Sessions 5.01: Panel: Senior Scholars Auditing - 1.8 CH Moderator: Aleksandra Zimmerman, Florida State University Panelists: Dana Hermanson, Kennesaw State University W. Robert Knechel, University of Florida Mark Peecher, University of Illinois at Urbana Champaign 5.02: Staff Auditor Development Auditing - 1.8 CH Moderator: Jeremy Vinson, Clemson University “A Fly on the Wall”: Promoting Auditors’ Observational Learning with Cognitive Process Modeling and Team Climate Emily Griffith, University of Wisconsin–Madison Jacqueline Hammersley, University of Georgia Allison Hickey, University of Georgia Discussant: Jeremy Vinson, Clemson University Interactive Data Visualization: Effects of Cognitive and Technological Factors on Anomaly Evaluation Diane Janvrin, Iowa State University Robyn Raschke, University of Nevada, Las Vegas Gary Schneider, California State University, Monterey Bay Sheng-Feng Heish, National Taiwan University Discussant: Kyle Broderick, Emory University The Effect of Reviewer Feedback Style and Empowerment on Auditor Motivation Niki Bruno, University of South Carolina Timothy Brown, University of South Carolina Discussant: Patrick Hurley, Northeastern University 5.03: Critical Audit Matters II Auditing - 1.8 CH Moderator: Linette Rousseau, University of Houston Dry Runs, Live Financial Statements: Did Critical Audit Matter Dry Runs Influence Managementʼs Operational and Accounting Behavior? Ryan Robinson, The University of Kansas Discussant: Jessica Nylen, University of Wisconsin–Madison Tax-Related Key Audit Matters and Changes in Corporate Income Shifting Nathan Goldman, North Carolina State University Christof Beuselinck, IESEG School of Management Cinthia Valle Ruiz, IESEG School of Management Discussant: Will Anding, Florida State University The Impact of Critical Audit Matters on the Value Relevance of Intangible Assets Ly Pham, Aalto University Discussant: Linette Rousseau, University of Houston 5.04: Miscellaneous Topics I Auditing - 1.8 CH Moderator: Andrew Jones, Indiana University Bloomington Abnormal Audit Fees: Cause of Impaired Audit Quality or Consequence of Unobserved Factors? Chih-Jen (Eddie) Hsiao, The University of Memphis Discussant: Robert Pawlewicz, University of Richmond Does the Audit Market Penalize Auditors for Issuing Adverse Internal Control Opinions? David Stroud, Texas A&M University–College Station Matthew Ege, Texas A&M University–College Station Antonis Kartapanis, Texas A&M University–College Station Discussant: Andrew Jones, Indiana University Bloomington How Does Clientsʼ “Single-Stepˮ Disclosure Strategy Influence Resource Competition in Audit Offices? Bo Gao, The University of Texas at El Paso Jesse Glaze, The University of Texas at El Paso Discussant: Timothy Seidel, Brigham Young University 5.05: Audit and Government Auditing (Governmental) - 1.8 CH Moderator: Mary Adenle, The University of Texas at Austin Can State Policy Influence Audits? The Impact of Variable State-Based Regulations on Audit Timeliness and NT-Filings Janean Rundo, University of Cincinnati Discussant: Christopher Rossetti, Binghamton University, SUNY Risks of Revealing Political Standing in a Polarized Political Environment—Soft Money Contributions and Auditor Pricing Ryan Ballestero, Kent State University Shunlan Fang, Kent State University Benjamin Hoffman, Cleveland State University Drew Sellers, Kent State University Discussant: Mary Adenle, The University of Texas at Austin The Impact of Implicit Government Guarantees on Auditor Choice: Evidence from Chinese SOE Defaults Xinwu Li, Central University of Finance and Economics Donghui Li, No Affiliation Jian Sun, Central University of Finance & Economics Rui Xum, Guangdong University of Foreign Studies Discussant: Charlotte Li, Texas A&M University–College Station 5.06: Labor Market for Auditors Personnel/Human Resources Moderator: Eric Krause, Bentley University Audit Job Vacancy Duration Joanna Golden, The University of Memphis Xiaotao Kelvin Liu, Northeastern University Discussant: Matthew Ege, Texas A&M University–College Station Ex ante Litigation Risk and Audit Firm Employee Turnover William Docimo, University of Connecticut Nina Xu, University of Connecticut Discussant: Jing Cui, University of Arkansas Labor Market Returns to Audit Experience: Leaps and Bounds or Snailʼs Pace? Jingwen Yang, University of Maryland College Park Discussant: Eric Krause, Bentley University
3:15 pm - 3:45 pm	Break
3:45 pm - 5:15 pm	Concurrent Sessions 6.01: Panel: Using AI to Teach More Effectively and Efficiently Information Technology - 1.8 CH Moderator: Matthew Cobabe, Virginia Tech 6.02: Using AI in Audits—Experimental Information Technology - 1.8 CH Moderator: Luke Barnhart, University of Massachusetts Amherst Deadline Pressure and Auditor Reliance on Artificial Intelligence: Vigilance or Overreliance? Yasheng Chen, Xiamen University Yufei Liu, Xiamen University Qing He, Xiamen University Discussant: Luke Barnhart, University of Massachusetts Amherst Make Professional Judgment as an Expert: An Artificial Intelligence Audit Algorithm Based on Eye-Tracking and Machine Learning Xin Xu, Sun Yat-sen University Yasheng Chen, Xiamen University Discussant: Jeffrey Pickerd, Brigham Young University Understanding and Being Understood: The Joint Effect of Generative AI Information and Work Modality on Auditorsʼ Voice Decisions Lori Bhaskar, Indiana University Bloomington Andrew Jones, Indiana University Bloomington Kathryn Kadous, Emory University Discussant: Dereck Barr-Pulliam, University of Louisville 6.03: Effects of Audit Failure Auditing - 1.8 CH Moderator: Andrea Rozario, University of Illinois at Urbana-Champaign Improving Audit Quality through Learning from Audit Failures: Evidence from Big 4 Accounting Firms Viewing SEC Filings Charlotte Li, Texas A&M University–College Station Antonis Kartapanis, Texas A&M University–College Station David Stroud, Texas A&M University–College Station Dechun Wang, Texas A&M University–College Station Discussant: Yijing Cui, The University of Kansas The Labor Consequences of Low-Quality Audits on Individual Auditors: A Large-Sample Analysis Jade Chen, Loyola Marymount University Vic Naiker, The University of Melbourne Yakun Wang, The Chinese University of Hong Kong Discussant: Ying Zhou, University of Connecticut Which Engagement Partner Pays the Price for Misstatements? Nico Arguello, The University of Tennessee Discussant: Andrea Rozario, University of Illinois at Urbana-Champaign 6.04: Miscellaneous Topics II Auditing - 1.8 CH Moderator: Shaily Das, University of North Texas An Examination of Audit Offices’ Client Portfolios Pre- and Post-Client Fraud Qiyang Lian, University of Missouri–Kansas City Keith Jones, The University of Kansas Adi Masli, The University of Kansas Discussant: Chang Woo Hong, Arizona State University Are Sexual Harassment Allegations Related to Audit Pricing? Christiana Antwi-Obimpeh, The University of Texas at El Paso Discussant: Pu Gu, Boston College How Simultaneous and Non-Simultaneous Auditor Changes Affect Corporate Group Audits Ziloy Croughs, KU Leuven Simon Dekeyser, KU Leuven Ines Simac, KU Leuven Discussant: Shaily Das, University of North Texas 6.05: Audit and Regulatory Oversight Regulatory Ethics - 1.8 CH Moderator: Thi Thuy Dung Nguyen, NHH Norwegian School of Economics Do XBRL Audits Improve Reporting Quality? Evidence from European Audit Mandates Linette Rousseau, University of Houston Yuping Zhao, University of Houston Discussant: Thi Thuy Dung Nguyen, NHH Norwegian School of Economics Regulatory Oversight and Audit Firm Portfolio Management: Evidence from Public Company Accounting Oversight Board Inspections Timothy Seidel, Brigham Young University Lixin Nancy Su, The Hong Kong Polytechnic University Solomon Adza, Lingnan University Discussant: Chih-Jen (Eddie) Hsiao, The University of Memphis The Spillover Effect of PCAOB International Enforcement on Audit Fees and Quality Beverly Larson, Arizona State University Matthew Baugh, Arizona State University Discussant: Aleksandra Zimmerman, Florida State University 6.06: Remote Work Personnel/Human Resources - 1.8 CH Moderator: Amanda Carlson, Merrimack College Alternative or the New Norm? Perceptions of Remote Work in the Post-Pandemic Audit Environment Alexander Tighe, Bentley University Kris Hoang, The University of Alabama Jay Thibodeau, University of Central Florida Flora Zhou, Bentley University Discussant: Amanda Carlson, Merrimack College Does Audit Client Incivility and Communication Modality Impact Auditor Retention? Ryan Ballestero, Kent State University Eric Horne, Rhodes College Serena Loftus, Kent State University Sarah McCoy, The University of New Mexico Amanda Winn, The University of Kansas Discussant: Kelsey Brasel, Ball State University Supervisor-Subordinate Communication in the Contemporary Audit Environment: A Needs-Based Perspective Devon Jefferson, Wake Forest University Lindsay Andiola, Virginia Commonwealth University Discussant: Zachary Merrill, University of Massachusetts Amherst