2026 Auditing Section Midyear Meeting

January 15-17, 2026

Hyatt Regency San Antonio Riverwalk

Preliminary Agenda

Thursday, January 15, 2026
11:00 am - 5:00 pm	Registration
1:00 pm - 5:00 pm	Excellence in Auditing Workshop (Pre-Registration Required)
12:00 pm - 5:30 pm	PIPEline Program (Pre-Application Required)
1:00 pm - 5:30 pm	2025 Auditing Section Doctoral Consortium (Pre-Application Required)
6:00 pm - 7:00 pm	Networking Reception
Friday, January 16, 2026
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 pm	Welcome and Plenary Session Speaker: George R. Botic, PCAOB
9:45 am - 10:15 pm	Break
10:15 am - 11:45 am	Concurrent Sessions 1.01: Panel: How Research Can Inform Practice Auditing - 1.8 CH Moderator: Vanessa Teitelbaum, CAQ Panelists: Kathryn Kadous, Emory University Jamie Schmidt, The University of Texas at Austin Dan Sunderland, Northeastern University 1.02: IT & Innovation Auditing - 1.8 CH Moderator: TBD Auditors or Consultants? How It Specialistsʼ Dual Roles Impact ICFR Judgments Paige Csere, Auburn University Cassandra Estep, Emory University Tim Bauer, University of Waterloo Discussant: Dereck Barr-Pulliam, University of Louisville Putting the IT in AudIT Risk: IT Complexity and IT Auditor Mitigation Jake Sigler, Xavier University Preeti Choudhary, The University of Arizona Discussant: Sriniwas Mahapatro, Rochester Institute of Technology Adapting in a Regulated World: Evolutionary Economics and Innovation Adoption in Accounting Firms Amanda Carlson, Merrimack College Dereck Barr-Pulliam, University of Louisville Discussant: Mary Kate Dodgson, Lehigh University 1.03: Audit Partners Auditing - 1.8 CH Moderator: Ping Gong, Yale University U.S. Audit Partner Compensation K. Philip Wang, University of Florida John (Xuefeng) Jiang, Michigan State University Cathy Zhang, University of Florida Discussant: Will Anding, The University of Texas at San Antonio Audit Quality and the Ownership of Non-Audit Businesses: Evidence from China Clive Lennox, University of Southern California Zanyue Qi, Central University of Finance and Economics Xi Wu, Central University of Finance and Economics Discussant: Will Ciconte, The University of Kansas The Role of Audit Partner Characteristics in Assignments and Audit Quality -- An Explainable AI Approach Lanxin Jiang, Stony Brook University Discussant: Ashleigh Bakke, University of Arkansas 1.04: CAMs I Auditing - 1.8 CH Moderator: Miranda Hugie, University of Georgia Evaluating the Usefulness of Going Concern Critical Audit Matters: Insights into Auditor Uncertainty and Management Mitigation Plans Jessica Nylen, University of Wisconsin–Madison Discussant: Yijing Cui, The University of Kansas Are Auditorsʼ CAM Disclosures Influenced by Client Proprietary Cost Concerns? Jenna Burke, University of Colorado Denver Katherine Gunny, University of Colorado Denver Jing Zhang, University of Colorado Denver Discussant: Ayat Alrahahleh, University of Texas at San Antonio Does Auditor Communication Matter? The Role of Knowledge Compatibility Thi Thuy Dung Nguyen, NHH Norwegian School of Economics Hoang Nhan Ha, IÉSEG School of Management Beatriz Garcia Osma, Charles III University of Madrid Discussant: Samy Garas, SUNY at Plattsburgh 1.05: Audit Quality Auditing - 1.8 CH Moderator: TBD Retirement Benefits and Audit Quality: Evidence from Big 4 Audit Firms Bo Ren, University of Illinois Urbana–Champaign Steve Utke, University of Connecticut Marc Cussatt, Clemson University Discussant: Lauren Cunningham, The University of Tennessee Government Assistance and Audit Quality: Evidence from Audit Office Job Subsidies Matt Glendening, University of Missouri Zhiyan Song, University of Missouri Bojun Cui, University of Missouri Jingya Li, University of Missouri Discussant: Matthew Ege, Texas A&M University–College Station Non-Compete Agreement Enforceability, Audit Effectiveness, and Efficiency Pradeep Sapkota, University of North Texas Md Nazmul Islam, SUNY, Geneseo Sarfraz Alam Khan, University of Louisiana at Lafayette Discussant: Min Liu, South Dakota State University 1.06: GCO Auditing - 1.8 CH Moderator: Nagarjun S, Indian Institute of Management Udaipur Rethinking the Assessment of Going Concern Opinions Abigail Parker, The University of Texas at San Antonio Yu Gu, Rutgers, The State University of New Jersey, Newark Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark Discussant: Zilan Yang, IE University The Lack of Informativeness of Auditorsʼ Going Concern Opinion in Predicting Bankruptcy: A Reexamination Using Machine Learning Yunsen Wang, Montclair State University Alexander Kogan, Rutgers, The State University of New Jersey, Newark Tiffany Chiu. SUNY at New Paltz Discussant: Li Wen Lai, National Taipei University The Influence of Accounting Expertise in Key Financial Reporting Roles on Auditors´ Going Concern Decisions Maria Rickling, Embry-Riddle Aeronautical University Michael Bitter, Stetson University Jessica West, Stetson University Discussant: Hoon Ha, SUNY Brockport 1.07: Audit Quality Auditing - 1.8 CH Moderator: Yimeng Ao, McGill University How Do Auditors Assess FX Hedging in Multinational Corporations? Evidence from Audit Pricing Viet Pham, Susquehanna University Jie Hao, Susquehanna University Discussant: Wenting Zheng, Arizona State University Market-Based Incentives for Optimal Audit Quality James Anderson, Saginaw Valley State University Andrew Acito, Virginia Tech Amir Amel-Zadeh, University of Oxford Daniel Aobdia, The Pennsylvania State University Thomas Bourveau, Columbia University Francois Brochet, Boston University Huaizhi Chen, The University of Texas at Dallas Jonathan Fluharty-Jaidee, PCAOB Joshua White, Vanderbilt University Martin Schmalz, PCAOB Scott (Jinzhiyang) Wang, The Pennsylvania State University Discussant: James Blann, Georgia Institute of Technology Using Generative AI to Evaluate Auditor Professional Skepticism Diane Janvrin, Iowa State University Sheng-Feng Hsieh, National Taiwan University Robyn Raschke, University of Nevada, Las Vegas Aaron Saiewitz, University of Nevada, Las Vegas Gary Schneider, California State University, Monterey Bay Discussant: Samar El-Tahan, Ain Shams University
12:00 pm-1:30 pm	Lunch–Best Paper Awards and Discussion
1:45 pm - 3:15 pm	Concurrent Sessions 2.01: Panel: Ignite Your Teaching with Technology: Empowering Accounting Educators with Smart Classroom Resources Auditing - 1.8 CH Moderator: Cortney Brazil, KPMG Panelists: Janet Samuels, Arizona State University Kelly Carey, KPMG 2.02: Labor Markets/Pipeline Auditing - 1.8 CH Moderator: Tolulope Okelola, Texas Tech University Parental Influence on Accounting Major Choice: A Theory of Planned Behavior Approach Olivia Davis, University of Kentucky Stephani Mason, DePaul University Kelly Pope, DePaul University Dereck Barr-Pulliam, University of Louisville Discussant: Claire Costin, University of Portland Re-Decoding the Decline: An Updated View of the CPA Pipeline Crisis Claire Costin, University of Portland Stephani Mason, DePaul University Jason Rinaldo, Texas Tech University Discussant: Roberto Gonzales, Fairfield University Adaptation in the Accounting Labor Supply Eashwar Nagaraj, University of Florida W. Robert Knechel, University of Florida Paul Madsen, University of Florida Discussant: Nico Arguello, The University of Mississippi 2.03: CAMs II Auditing - 1.8 CH Moderator: Millie Hutton, The University of Mississippi Do Auditors Adapt Their Critical Audit Matter Reporting in Response to Peer Practices? Shaily Das, University of North Texas Lili Sun, University of North Texas Discussant: Rasheed Zureigat, University of Science Malaysia The Contracting Effects of Critical Audit Matters: Evidence from CEO and CFO Cash Compensation Ayat Alrahahleh, The University of Texas at San Antonio Emeka Nwaeze, The University of Texas at San Antonio Discussant: Summer (Xia) Xiao, Northeastern University A Synthesis of the Empirical Literature on the Expanded/Extended Audit Report Samy Garas, SUNY at Plattsburgh Discussant: Shaily Das, University of North Texas 2.04: Inspections Auditing - 1.8 CH Moderator: Baylor Baker, The University of Alabama Cross-Task Spillover Effects of PCAOB Inspections Bohan Song, University of Alberta Yimeng Li, Tulane University Gans Narayanamoorthy, Tulane University Discussant: Stacey Ritter, Santa Clara University Audit Fees and Enhanced Disclosure: Evidence From PCAOB Part I.B Findings Nusrat Jahan, Wayne State University Sydul Karim, Lawrence Tech University Discussant: Thomas Ruchti, Virginia Tech Do PCAOB Inspections Induce Real Earnings Management? Chih-Jen Hsiao, The University of Memphis Zabihollah Rezaee, The University of Memphis Discussant: Charlotte Li, Texas A&M University–College Station 2.05: Internal Control Auditing - 1.8 CH Moderator: Kollin Berski, Indiana University Bloomington The Effect of ICFR Regulatory Intensity on Financial Reporting Quality: Evidence From G7 Countries Pitima Diskulnetivitya, Chaing Mai University Weerapong Kitiwong, Chiang Mai University Manatip Tangeakchit, Chiang Mai University Joel Owens, Portland State University Piman Limpaphayom, Portland State University Discussant: Huikun Wu, University of Central Florida A Re-Examination of the Impact of Corporate Governance on Internal Control Quality Huikun Wu, University of Central Florida Dana Wallace, University of Central Florida Discussant: Weerapong Kitiwong, Chiang Mai University Implications of Significant Workforce Reductions on Internal Control Effectiveness and Financial Reporting Nico Arguello, The University of Mississippi Roberto Gonzales, Fairfield University Discussant: Zhongxia Ye, The University of Texas at San Antonio 2.06: Private Equity Auditing - 1.8 CH Moderator: Seema B. Bhandari, Washington State University A Primer for Understanding and Researching Private Equity Investments in the Accounting Industry Aleksandra Zimmerman, Florida State University Vivian Mao, University of Miami Miguel Minutti-Meza, University of Miami Zeyu Ou, University of Miami Discussant: Tuan Doan, University of Connecticut The Human Capital Costs of Private Equity: Evidence from Accounting Firms Balal Hossain, University of Missouri Inder Khurana, University of Missouri Fred Bereskin, University of Missouri Discussant: Aleksandra Zimmerman, Florida State University The Consequences of Private Equity Investment in Accounting Firms Tuan Doan, University of Connecticut Steven Utke, University of Connecticut Ying Zhou, University of Connecticut Youli Zou, University of Connecticut Discussant: Balal Hossain, University of Missouri 2.07: Auditor-Client Relationship/Autonomy (Experimental) Auditing - 1.8 CH Moderator: Rubaiya Huda, University of Massachusetts Amherst When Do Audit Clients’ Stakeholders Prompt Auditor Leniency? Jeremy Richardson, The University of North Carolina at Charlotte LaToya Flint, The University of Mississippi Kendall Bowlin, The University of Mississippi Ben Van Landuyt, The University of Arizona Discussant: Michael Ricci, University of Florida The Unintended Consequences of National Office Consultations and Auditor Decision Attribution on Auditor-Client Negotiations Zachary Merrill, North Carolina Agricultural and Technical State University Discussant: Junnan Cui, Illinois State University The Effects of Autonomy on Auditorsʼ Underreporting of Time Luke Barnhart, University of Massachusetts Amherst Christopher Agoglia, University of Massachusetts Amherst Yoon Ju Kang, University of Massachusetts Amherst Discussant: Christine Gimbar, DePaul University
3:15 pm - 3:45 pm	Break
3:45 pm - 5:15 pm	Concurrent Sessions 3.01: Panel: Shift from Competencies to Skills: Developments in Auditing Skillsets and Implications for Learning Development Auditing - 1.8 CH Moderator: Markus Ahrens, American Accounting Association Panelists: Lisa Salgado, KPMG Danna Spenceley, PwC Emily Perry, EY 3.02: Auditor Expertise Auditing - 1.8 CH Moderator: Isabel Ford, University of Florida Auditor Pattern Recognition and Cue Integration in Fair Value Risk Judgments: A Textual Analysis Approach Huaxia Li, University of Michigan–Dearborn Dereck Barr-Pulliam, University of Louisville Helen Brown-Liburd, Rutgers, The State University of New Jersey, Newark Meehyun Kim, American University of Sharjah Stephani Mason, DePaul University Discussant: Abigail Parker, The University of Texas at San Antonio Auditors and Client Layoffs Lauren Matkaluk, University of San Diego Vishal Baloria, University of Connecticut Steven Kaplan, Arizona State University Discussant: Katherine Yu, Eastern Illinois University The Impact of Specialist Source and Financial Instrument Characteristics on Auditor Judgment and Professional Skepticism Devon Jefferson, Wake Forest University Dereck Barr-Pulliam, University of Louisville Stephani Mason, DePaul University Helen Brown-Liburd, Rutgers, The State University of New Jersey, Newark Discussant: Amanda Convery, University of Delaware 3.03: Common/Joint/Shared Auditors Auditing - 1.8 CH Moderator: Tonghui Xu, The University of Kansas Do Joint Audits Enhance Audit Quality and Lending Discipline in Banks? Sriniwas Mahapatro, Rochester Institute of Technology Peter Carey, Deakin University Sagarika Mishra, Deakin University Iliyas Yusoff, Deakin University Discussant: Jennifer Puccia, Texas A&M University–College Station Demand for Shared Auditor in the Insurance-Reinsurance Industry Charlotte Li, Texas A&M University–College Station Discussant: Jake Krupa, Tulane University Common Auditors and Trade Credit Hanbing Xing, Longwood University Discussant: Nhan Ha, IESEG School of Management 3.04: Technology (Experimental) Auditing - 1.8 CH Moderator: Atousa Kheirollahi, University of Kentucky Determinants of Algorithm Aversion in Audit Risk Assessment: Professional Judgment Norms and Auditorsʼ Wise-Thinking Dispositions Jenny Ulla, University of Illinois at Urbana-Champaign Alex Johanns, University of Kentucky Mark Peecher, University of Illinois at Urbana-Champaign Discussant: Patrick Hurley, Northeastern University When Peers and Chatbots Disagree: How Conflicting Advice Shapes Auditor Voice Dongsheng Li, University of Wisconsin–Madison Emily Griffith, University of Wisconsin–Madison Dan Zhou, University of Illinois at Urbana-Champaign Discussant: Alex Johanns, University of Kentucky Just Ready to be Done! Busy Season Fatigue, Auditor Professional Skepticism, and the Role of Data Visualizations Nicole Wright, James Madison University Joseph Brazel, North Carolina State University Tracie Majors, University of Southern California Discussant: Jean You, UNSW Sydney 3.05: Technology/Archival Auditing - 1.8 CH Moderator: Zihao Wu, Rutgers, The State University of New Jersey, Newark The Spillover Effect of Cyberattacks: Evidence from Auditor Resignations Romina Rakipi, West Virginia University Evisa Bogdani, Northeastern University Jiwoo Ryou, West Virginia University Discussant: Anita Kheirollahi, Temple University Labor Effects of Artificial Intelligence Investments in Audit Firms Tuan Doan, University of Connecticut Discussant: Steven Maex, George Mason University Scrutinizing AI Claims: The Efficacy of Regulators and Auditors in Disclosure Oversight Timothy Seidel, Brigham Young University Yujie Wang, Sun Yat-sen University Junsheng Zhang, Sun Yat-sen University Yi Xiang, The Hong Kong Polytechnic University Discussant: Charles Irons, Texas Christian University 3.06: Labor Markets I Auditing - 1.8 CH Moderator: Connor Dawkins, Florida State University Audit Firm Flexible Work Arrangements and Audit Quality Wenyin Li, The University of North Carolina at Charlotte Monika Causholli, University of Kentucky Tyler Kleppe, University of Kentucky Discussant: Yun Ling, Texas A&M University–College Station Individual Auditor Work Life Balance and Career Outcome Yuping Zhao, University of Houston Sean Cao, University of Maryland College Park Zhen Qi, University of Houston Discussant: Matthew Baugh, Arizona State University To Leave or Not to Leave: Auditorsʼ Career Choices During Accounting Firm Crises Huimin Chen, University of Massachusetts Lowell Tingting He, Jiangxi University of Finance and Economics Qiliang Liu, Jiangxi University of Finance and Economics Qiang Wu, The Hong Kong Polytechnic University Discussant: Xiaofan Huang, University of Missouri 3.07: ESG/Climate Auditing - 1.8 CH Moderator: Tiffany Burkert, University of North Texas ESG Assurance and Anti-ESG Laws: Evidence from State-Level Laws Siqi Fan, Southern Arkansas University Matthew Hinton, University of Toronto Discussant: Meng Guo, Eastern Connecticut State University Weathering the Storm: The Influence of Weather on Financial Reporting and Audit Quality Christopher Rossetti, Binghamton University, SUNY Stefanie Tate, University of Massachusetts Lowell Discussant: Jingya Li, University of Missouri Power Outage Risk and Financial Reporting Quality Bo Gao, The University of Texas at El Paso Thomas Omer, University of Nebraska–Lincoln Discussant: Christopher Rossetti, Binghamton University, SUNY
5:30 pm - 6:30 pm	Networking Reception
Saturday, January 17, 2026
7:00 am - 4:00 pm	Registration
7:30 am - 8:00 am	Breakfast
8:00 am - 3:45 pm	Tabletop Exhibits: Ideagen Audit Analytics
8:00 am - 9:45 am	Plenary Session Speaker: Tim Persons, PwC
9:45 am - 10:15 am	Break
10:15 am - 11:45 am	Concurrent Sessions 4.01: Panel: Mid-Career Advice for Academics 4.02: Professional Skepticism (Experimental) Auditing - 1.8 CH Moderator: Claire Liu, University of Illinois at Urbana-Champaign Noise in Audit Judgments Lobke Weijers, Tilburg University Bart Dierynck, Tilburg University Discussant: Zachary Merrill, North Carolina Agricultural and Technical State University The Effects of Audit Clientsʼ Expectations on Their Reactions to Professional Skepticism Leah Conrad, University of North Texas Jared Eutsler, University of North Texas D. Kip Holderness, West Virginia University Jesse Robertson, University of North Texas Mary Curtis, University of North Texas Discussant: Julia Ariel-Rohr, DePaul University The Effects of Anticipated Engagement Continuity on Junior Auditor Cognition and Performance of Costly Skeptical Actions Truman Rowley, University of Nevada, Las Vegas Jacqueline Hammersley, University of Georgia Michael Ricci, University of Florida Discussant: Cathy Jun, University of South Carolina 4.03: Qualitative Auditing - 1.8 CH Moderator: Elizabeth Dorries, Bentley University It’s Complicated: Private Equity’s Relationship Status with the Attest Industry Nicole Donahoo, Brigham Young University Jeffrey Pickerd, Brigham Young University Christy Nielson, The University of Mississippi Discussant: Sarah Vizer, University of Massachusetts Amherst Remote to Hybrid Audits: Reconfiguring Collaborative Audit Practice Aeson Luiz Dela Cruz, University of Adelaide Maria Cadiz Dyball, The University of Sydney Discussant: Nicole Donahoo, Brigham Young University From Boundary Spanning to Role Blurring: Reconfiguring Professional Practice in IPOs Sarah Vizer, University of Massachusetts Amherst Discussant: Aeson Luiz Dela Cruz, University of Adelaide 4.04: Labor Markets II Auditing - 1.8 CH Moderator: Rachel Cao, Bentley University Acquiring Big 4 Talent: Impacts to Non-Big 4 Office Culture and Audit Production Mengtian Li, The University of North Carolina at Greensboro Joshua Khavis, University at Buffalo, SUNY Brandon Szerwo, University at Buffalo, SUNY Discussant: Kaschia Wade, University of Kentucky Real Effects of PCAOB Inspections: Evidence from Audit Employee Retention William Docimo, University of Connecticut Nina Xu, University of Connecticut Discussant: Meng Li, The University of Texas at Arlington The Flight of Human Capital: Audit Firm M&As and Employee Turnover Nathan Newton, Florida State University Feng Guo, Iowa State University Ziyue Wang, Iowa State University Nina Xu, University of Connecticut Discussant: Stefan Slavov, San Diego State University 4.05: Standards & Guidance Auditing - 1.8 CH Moderator: Quan Chen, University of Kentucky Audit in the Dark: Auditor Responses to Risk in the Absence of Authoritative Guidance Nhan Ha, IESEG School of Management Thi Thuy Dung Nguyen, NHH Norwegian School of Economics Beatriz Garcia Osma, Charles III University of Madrid W. Robert Knechel, University of Florida Discussant: Bo Ren, The University of Akron Auditing Standards, Professional Judgment, and Accounting Litigation Molly Wen-Hsin Chang, National Taiwan University Discussant: Michael Mowchan, Baylor University Regulatory Fragmentation and its Audit Implications Sarfraz Alam Khan, University of Louisiana at Lafayette Rachana Kalelkar, University of Houston–Downtown K. K. Raman, The University of Texas at San Antonio Discussant: Bailey Thompson, The University of Kansas 4.06: Breakout Auditing - 1.8 CH Moderator: David Eisel, Florida State University Synergy Between Audit and Non-Audit Services Joseph Gerakos, Dartmouth College Christopher Koch, University of Mainz Aiyong Zhu, University of Mannheim Qiang Guo, University of Southern Denmark Discussant: Alicia Li, Virginia Tech Investment Efficiency and the Role of Component Auditors in Multinational Audits Xin Luo, Marquette University Yiting Cao, California State University, Los Angeles Dilin Wang, Rochester Institute of Technology Discussant: Evisa Bogdani, Northeastern University Opinion Shopping. and Auditor Demand: A Novel Framework Joseph Gerakos, Dartmouth College Christopher Koch, University of Mainz Aiyong Zhu, University of Mannheim Qiang Guo, University of Southern Denmark Discussant: Liwei Weng, Northeastern University 4.07: Audit Committees Auditing - 1.8 CH Moderator: Emmanuela Asiamah, Temple University Audit Committee Retention following Mergers and Acquisitions Justin Short, The University of Tennessee Xi Ai, University of Louisville Jason Ashby, University of Louisiana at Monroe Deanie Chaudoin, The University of Tennessee Discussant: Yanru Yang, California State University, Long Beach Audit Committees and Cybersecurity Risk Management: Corporate Responses After Cyber Breaches Yanru Yang, California State University, Long Beach Discussant: Romina Rakipi, West Virginia University Does Corporate Governance Improve Disclosure Transparency in High Discretion Setting? Evidence from Cybersecurity Incident Disclosures Mary Adenle, The University of Texas at Austin Discussant: Justin Short, The University of Tennessee
12:00 pm-1:30 pm	Lunch, Service Recognitions and Business Meeting
1:45 pm - 3:15 pm	Concurrent Sessions 5.01: Panel: Where's the Line? Editor's Panel on the Use of AI in Academic Research Moderator: Lauren Cunningham, University of Tennessee Panelists: Margaret Christ, University of Georgia Miguel Minutti-Meza, University of Miami Anjana Susarla, Omura-Saxena Professor in Responsible AI at Michigan State University 5.02: Complex Task/Audit Opinion (Experimental) Auditing - 1.8 CH Moderator: Isaiah Messer, The University of Tennessee Tell Me What to Do: The Advisor’s Role in Auditing Complex Estimates Ulfert Gronewold, University of Potsdam Philipp Wendel, University of Potsdam Discussant: Allison Hickey, The University of Memphis After Audit: The Effects of Future Identity and Utility Framing on Auditorsʼ Complex Task Performance Allison Hickey, The University of Memphis Discussant: Ulfert Gronewold, University of Potsdam The Merits of a Pass-Fail Audit Report: An Experimental Investigation of Alternatives to the Must- Pass Model Dan Rimkus, University of Florida Kendall Bowlin, The University of Mississippi Jeffrey Pickerd, Brigham Young University Discussant: Lobke Weijers, Tilburg University 5.03: Governance Auditing - 1.8 CH Moderator: Ha Nguyen, RMIT University Mind Your Tone: How CFO Communication Style Influences SEC Review Outcomes Qiuhong Zhao, Texas A&M University–College Station Daniel Bens, INSEAD Colin Wooldridge, Texas A&M University–Corpus Christi Discussant: Nhan Ha, IESEG School of Management Leadership Change and Workforce Disruption: Evidence from CFOs, Accounting Functions, and Financial Reporting Outcomes Aydin Asheghi Oskooee, Bentley University Aydin Asheghi Oskooee, Bentley University Rani Hoitash, Bentley University Udi Hoitash, Northeastern University Discussant: Yu-Chun Lin, National Changhua University of Education Implications of the Institutional Environment for Clientsʼ Decisions of Sustainability Assurance Meng Guo, Aalto University Discussant: Siqi Fan, Southern Arkansas University 5.04: Disclosure Auditing - 1.8 CH Moderator: Yuqi Cheng, University of Houston Nonauthoritative Accounting Guidance, Big 4 Influence on Accounting Treatment Choice, and Financial Disclosure Quality John Sparger, The University of Texas Rio Grande Valley-Brownsville Discussant: Babak Mammadov, Clemson University The Effects of External Monitoring and Country-Level Factors on Compliance with One-Time Mandatory Disclosures Christiana Antwi-Obimpeh, The University of Texas at El Paso Dereck Barr-Pulliam, University of Louisville Stephani Mason, DePaul University Discussant: Herita Akamah, University of Nebraska–Lincoln Generative AI and Public Trust in MD&A Reporting: Can Users Tell the Difference? Onyenum Ruth Udoh, Northern Illinois University Discussant: Kerri-Ann Sanderson, Bentley University 5.05:Financial Reporting Quality Auditing - 1.8 CH Moderator: Yun Ling, Texas A&M University–College Station Detecting Account-Level Misstatements Lanxin Jiang, Stony Brook University, SUNY Abigail Parker, The University of Texas at San Antonio Yu Gu, Rutgers, The State University of New Jersey, Newark Discussant: Mengyang Davila, The University of Oklahoma Detecting Fraud Escalation Through Constraint Accumulation: Evidence from Approximate Entropy Stacey Ritter, Santa Clara University Jonathan Ross, Western Kentucky University Pinky Rusli, Western Kentucky University Satish Sahoo, City University of Hong Kong Discussant: Eric Krause, Iowa State University Do Reviews Improve Interim Financial Reporting Quality? Nicholas Cicone, Mississippi State University Hyun Jong Park, Temple University Discussant: Leah Muriel, University of North Florida 5.06: Banks Auditing - 1.8 CH Moderator: Niko Somila, Copenhagen Business School Compliance Requirements and Bank Demand for Audits Jennifer Puccia, Texas A&M University–College Station Sarah Stuber, Texas A&M University–College Station Lisa Tiplady, University of Notre Dame Discussant: Hsiang-Chieh Yang, Augusta University Non-Audit Services Prohibition and Fair Value Measurements: Evidence from European Union Banks Giulio Greco, University of Pisa Velia Gabriella Cenciarelli, Catholic University of the Sacred Heart Alessandro Gabrielli, University of Pisa Discussant: Charlotte Li, Texas A&M University–College Station Stepping into the Gap: Court Rulings, Reduced Creditor Monitoring, and Audit Demand Following Anti- Recharacterization Decisions Jake Sigler, Xavier University Makr Yan, Hong Kong Baptist University Discussant: Lauren Van Nostrand, Texas A&M University–College Station 5.07: Breakout Auditing - 1.8 CH Moderator: Yiqian Wang, University of Southern California Auditors as Information Intermediaries Connor Dawkins, Florida State University Will Anding, The University of Texas at San Antonio Sami Keskek, Florida State University Nathan Newton, Florida State University Discussant: Jennifer McCallen, University of Georgia Reputation or Confounding Effects? Intraday Evidence from the Collapse of Arthur Andersen Tom Shang, Michigan State University John (Xuefeng) Jiang, Michigan State University Isabel Wang, Michigan State University Discussant: Bradley Lawson, Oklahoma State University
3:15 pm - 3:45 pm	Break
3:45 pm - 5:15 pm	Concurrent Sessions 6.01: Panel: Keeping Up with the Ever-Changing Audit Research Landscape Moderator: Blake Holman, University of South Carolina Panelists: Ben Commerford, University of Kentucky Lori Shefchik Bhaskar, Indiana University Dan Rimkus, University of Florida Aaron Saiewitz, University of Nevada – Las Vegas 6.02: Auditor Liability (Experimental) Auditing - 1.8 CH Moderator: Amy Mathews, The University of Alabama How Do Jurors Respond to the Split Operation of an Accounting Firm? Junnan Cui, Illinois State University Ziyin Li, Xiʼan Jiaotong-Liverpool University Discussant: Paige Csere, Auburn University Whoʼs to Blame: The Effects of Materiality Disclosure and Audit Committee Approval on Auditorsʼ Litigation Liability Dan Zhou, University of Illinois at Urbana-Champaign Jordan Samet, Indiana University Bloomington Discussant: Kris Hoang, The University of Alabama Keeping up with the Joneses: The Effects of Consensus and Technology Attributes on Auditor Liability Jonathan Grenier, Miami University Jason Rasso, University of South Carolina Ann Backof, University of Virginia Discussant: Dongsheng Li, University of Wisconsin–Madison 6.03: Diversity Auditing - 1.8 CH Moderator: DMyrian Frederick, Virginia Tech Lay Evaluatorsʼ Assessments of Auditor Performance: Do Ethnic Majority and Ethnic Minority Auditors Get an Equal Benefit of the Doubt? Isaac Yamoah, University of Illinois Discussant: Kamber Vittori, Northeastern University LGBTQ+ Employment Protections and Audit Quality: Evidence from the Bostock Ruling Tuan Doan, University of Connecticut William Docimo, University of Connecticut Discussant: Claire Costin, University of Portland Harnessing Humility: The Effects of Partner Humility and Surface-Level Diversity on Auditorsʼ Fraud Brainstorming Outcomes Kimberly Walker, Virginia Tech Sudip Bhattacharjee, Virginia Tech Tisha King, University of Waterloo Discussant: Jeremy Richardson, The University of North Carolina at Charlotte 6.04: Intentionally Skipped 6.05: Feedback and Auditor Learning Auditing - 1.8 CH Moderator: Niki Bruno, University of South Carolina The Impact of the Content and Source of Performance Appraisal on Auditorsʼ Technical and Ethical Judgments Christopher Rossetti, Binghamton University, SUNY George Tsakumis, University of Delaware Anna Cianci, Wake Forest University James Bierstaker, Villanova University Stephen Asare, University of Florida Discussant: Susan Rykowski, The University of Alabama The Effect of Upward Feedback Processes on Audit Quality Enhancing Actions Susan Rykowski, The University of Alabama Richard Hatfield, The University of Alabama Truman Rowley, University of Nevada, Las Vegas Discussant: Leah Conrad, University of North Texas 6.06: Audit Partners Auditing - 1.8 CH Moderator: Danning Wang, Michigan State University Incentives, Personality, and Audit Quality: Insights from Chinaʼs Dual-Signature Setting Lu Zhao, The University of Texas at Austin Discussant: Haomiao He, California State Polytechnic University, Pomona The Role of Audit Partners in Firmsʼ Income Tax Reporting Alisha Blush, Coastal Carolina University William Buslepp, Louisiana State University Kenneth Reichelt, Louisiana State University Discussant: Min Liu, South Dakota State University Could a High-Quality Engagement Partner Deter Earnings Management? Evidence from United Kingdom Min Liu, South Dakota State University Discussant: Christiana Antwi-Obimpeh, The University of Texas at El Paso 6.07: Breakout Auditing - 1.8 CH Moderator: Lu Zhao, The University of Texas at Austin Government Agenciesʼ Demand for Audit Quality: Evidence from Government Audit Procurement Summer Liu, Texas A&M University–College Station Matthew Ege, Texas A&M University–College Station Liwei Weng, Northeastern University Discussant: Danling Song, Boston College Do Single Audit Reports Predict High School Graduation Rates? Evidence from U.S. School Districts Chi Man Lam,. Louisiana State University Kenneth Reichelt, Louisiana State University William Buslepp, Louisiana State University Discussant: Chang Woo (Mark) Hong, Arizona State University The Effect of Medical Marijuana Laws on Firms that Rely on Government Subsidies Joanna Golden, The University of Memphis Timothy Seidel, Brigham Young University Discussant: Teena Philip, The University of Texas at San Antonio