Program | American Accounting Association

Preliminary Program

Thursday, January 12, 2023
11:00 am - 5:00 pm	Registration
1:00 pm - 5:15pm pm	Auditing Section Doctoral Consortium
1:00 pm–5:45 pm	Excellence in Auditing Education Workshop "Developing Auditors' Mindsets and Skillsets" Sponsored by PwC
5:30 pm - 6:30 pm	Consortium Reception
6:30 pm - 7:30 pm	Welcome Reception
7:30 pm	McCombs AuditChats on Rainey Street
Friday, January 13, 2023
7:00 am - 5:00 pm	Registration
7:30 am - 8:30 am	Breakfast
8:00 am - 5:00 pm	Tabletop Exhibits AICPA, Audit Analytics, Celonis and McGraw Hill
8:30 am–9:45 am	Welcome and Plenary Session, sponsored by Auditing - 1.5 CH Introduction: Allen Blay, Florida State University, Auditing Section President Speaker: Erika Cheung, Co-Founder and Executive Director of Ethics in Entrepreneurship
9:45 am–10:15 am	Break
10:15 am - 11:45 am	Concurrent Sessions 1.01: KPMG Panel on IT in the Audit Process Accounting 1.8 CH Moderator: Derek Thomas, KPMG Panelists: Jessica Maex, KPMG Puneet Singh, KPMG Andreas Simon, University of Southern California The panel will discuss the role that IT plays in the audit process, KPMG's intelligent platform for automation and the use of bots in financial statement audits vs. IT audits. The panel will cover controls assessment and how the IT audit and financial statement audit teams work together/work separately. Andreas will talk about what he is doing in the classroom to teach concepts to students and how he assessed what concepts students should be exposed to. Types of degrees that the two different groups hire from will also be addressed. 1.02: Skepticism and Auditor Personality Auditing - 1.8 CH Moderator: Wanying Jiang, Louisiana State University A Longitudinal Examination of Professional Skepticism in Individual Auditors Laura Feustel, The Ohio State University Julie S. Persellin, Trinity University Scott David Vandervelde, The University of North Carolina at Charlotte Discussant: Alexander Tighe, Bentley University Dark Triad Traits and the Audited Financial Statements: An Operating, Reporting, and Assurance Framework Jessica Lynn Buchanan, Providence College Emily Elaine Griffith, University of Wisconsin–Madison Tamara A. Lambert, Lehigh University Steve Perreault, Providence College Discussant: Emily Sokolosky Blum, Texas A&M University Well-Calibrated Professional Skepticism: Its Benefits on Auditor Responsiveness to Material Misstatement Risk and Its Roots in Culture Controls and Auditor Values Jasmijn Bol, Tulane University Isabella Grabner, WU Vienna University of Economics and Business Katlijn Haesebrouck, Maastricht University Mark Peecher, University of Illinois at Urbana–Champaign Discussant: Amy C. Tegeler, University of Wisconsin–Milwaukee 1.03: Auditor and Board Gender Auditing - 1.8 CH Moderator: Sonja Hightower, University of Wisconsin–La Crosse Does Gender Composition of the Audit Workforce Matter? An Examination of Audit Quality Joshua Khavis, University at Buffalo, SUNY Amy Genson Sheneman, The Ohio State University Brandon Szerwo, University at Buffalo, SUNY Discussant: Amanda Convery, University of Delaware Stepford Partners: Do Innate Gender-Related Differences Survive Isomorphic Processes? Marcus Doxey, The University of Alabama Millie Hutton, The University of Alabama Tom Lopez, The University of Alabama Discussant: Brandon Szerwo, University at Buffalo, SUNY The Effect of Board Gender Culture on Audit Partner Selection and Audit Fee Resourcing: Females in Critical Mass Janean Rundo, University of Cincinnati Lingting Jiang, University of Cincinnati Discussant: Sonja Hightower, University of Wisconsin–La Crosse 1.04: Real Effects of Auditing Auditing - 1.8 CH Moderator: Nargess Golshan, University of Kentucky Auditor Scrutiny and Bank Lending Behavior Matthew Stephen Ege, Texas A&M University Allison Nicoletti, University of Pennsylvania Sarah B. Stuber, Texas A&M University Discussant: Nathan Chad Goldman, North Carolina State University Private Signals of Misreporting and Executive Dismissal Phillip T. Lamoreaux, Arizona State University Summer Liu, Arizona State University Nathan Newton, Florida State University Min Zhang, Renmin University of China Discussant: Anne Thompson, University of Illinois at Urbana–Champaign What Is the Interplay Between Auditing and Regulatory Investigations? Evidence from the Municipal Bond Market Bethany Brumley, The University of Mississippi Discussant: Nargess Golshan, University of Kentucky 1.05: Audit Committees Auditing - 1.8 CH Moderator: Murat Can, Florida International University A Longitudinal Analysis of the Determinants of Multiple Audit Committee Appointments So Yean Kwack, Hongik University Jae Young Lee, Yonsei University Discussant: Murat Can, Florida International University Appointing Audit Committee Directors Justin Short, The University of Tennessee Lauren Dreher Cunningham, The University of Tennessee Joshua O. S. Hunt, Mississippi State University Discussant: Colleen Boland, University of Wisconsin–Milwaukee Audit Committee Within-Team Social Connections and Oversight Effectiveness Yonghong Jia, Iowa State University Xinghua Gao, Washington State University Qian Wang, Iowa State University Discussant: Babak Mammadov, Clemson University 1.06: CAMs and Accounting Disclosures Auditing - 1.8 CH Moderator: Zachary Tyler Merrill, University of Massachusetts Amherst Do Critical Audit Matters Influence Subsequent Financial Reporting Decisions? The Role of Accountability Hilda E. Carrillo, University of Louisville Lisa Milici Gaynor, University of South Florida Andrea Seaton Kelton, Middle Tennessee State University Discussant: Michelle McAllister, Northern Arizona University How Negative Accounting News Events and Voluntary Sustainability Assurance Influence Consumer Purchasing Intentions Macy Knutson, University of South Carolina Clark J. Hampton, University of South Carolina Adi Masli, The University of Kansas Chad Matthew Stefaniak, University of South Carolina Discussant: Amy Donnelly, University of Missouri–Kansas City Much Ado about Nothing: Auditor Experiences Implementing Critical Audit Matter Reporting Emily Elaine Griffith, University of Wisconsin–Madison Linette M. Rousseau, University of Houston Karla M. Zehms, University of Wisconsin–Madison Discussant: Richard J. Palmer, Washington University in St. Louis
12:00 pm-1:30 pm	Lunch—Awards, Recognitions, and Business Meeting Speaker: Allen D. Blay, Florida State University, Auditing Section President
1:45 pm - 3:15 pm	Concurrent Sessions 2.01: CAQ Panel: Modernizing Audit Firm System of Quality Control Accounting - 1.8 CH Moderator: Julie Bell Lindsay, CAQ Panelists: Duane DesParte, PCAOB Richard Rodgers, EY Julie Vichot, Deloitte An audit firm’s system of quality control has been a priority focus of the PCAOB given developments in audit practices, the use of technology, and improvements to monitoring and remediation processes. In late 2022, the Board released a proposed standard to enhance and strengthen the requirements related to firms’ systems of quality control. The international Auditing and Assurance Standards Board (IAASB) issued its International Standard on Quality management 1 (ISQM 1) in December 2020, which became effective in December 2022. In that two-year interim, many audit firms designed and implemented a system of quality management that takes a more proactive, risk-based approach and focuses on audit firm leadership and governance. This panel will discuss the PCAOB’s proposed quality control standard, its similarities to and differences with the IAASB’s ISQM 1, and enhancements that the firms have made to their quality control systems to comply with ISQM 1. 2.02: Audit Committees (Behavioral and Qualitative) Auditing - 1.8 CH Moderator: Allison Hickey, University of Georgia Audit Committee Disclosure Evolution: Evidence from the Field Lauren Dreher Cunningham, The University of Tennessee Sarah E. Stein, Virginia Polytechnic Institute and State University Kimberly Walker, Virginia Polytechnic Institute and State University Karneisha Wolfe, Virginia Polytechnic Institute and State University Discussant: Marcus Doxey, The University of Alabama How Do Audit Committees Support Audit Engagement Teams and Encourage Professional Skepticism? A Survey and Experimental Evidence Joseph F. Brazel, North Carolina State University Anna Gold, VU University Amsterdam Justin Leiby, University of Illinois at Urbana–Champaign Tammie Schaefer, University of Missouri–Kansas City Discussant: Steven E. Salterio, Queen’s University Under the Influence? Management Charisma and the Relative Skepticism of Audit Committee Member Judgments in the Presence of Fraud Julia Ariel-Rohr, University of Wisconsin–Madison Emily Elaine Griffith, University of Wisconsin–Madison Karla M. Zehms, University of Wisconsin–Madison Discussant: Truman Rowley, University of Georgia 2.03: Audit Regulation I Auditing - 1.8 CH Moderator: Robert Lowell Whited, North Carolina State University Auditor Responses to Regulatory Risk: Evidence from SEC Investigations Nina Xu, University of Connecticut Wei Zhang, University of Massachusetts Amherst Discussant: Amanda Convery, University of Delaware Conflicted Regulators Matthew Ryan Kubic, The University of Texas at Austin Rui Silva, The University of Texas at Austin Sara Toynbee, The University of Texas at Austin Discussant: Phillip T. Lamoreaux, Arizona State University Timely Signals of Systematic Audit Quality from Market Participants: Evidence from Activist Short-Seller Campaigns Meiling Zhao, The Chinese University of Hong Kong Discussant: Robert Lowell Whited, North Carolina State University 2.04: International Auditing Issues Auditing - 1.8 CH Moderator: Kangkang Zhang, University of Connecticut Investor Reaction to the Holding Foreign Companies Accountable Act and Speculation of a U.S.-China Audit Inspection Agreement Rani Hoitash, Bentley University Udi Hoitash, Northeastern University Eric Krause, Bentley University Discussant: Byongwook Yun, University of Missouri PCAOB International Inspections and U.S. Companies’ Offshore Activities Inder K. Khurana, University of Missouri K. K. Raman, The University of Texas at San Antonio Byongwook Yun, University of Missouri Discussant: Colin J Tipton, Temple University The Consequences of a Decrease in the Threat of PCAOB’s Inspections and the HFCAA for Chinese Companies Yini Wang, University of Miami Discussant: Hila Fogel-Yaari, University of Texas-Arlington 2.05: Audit Market Auditing - 1.8 CH Moderator: Jessica Berube, Virginia Polytechnic Institute and State University Opinion Selling and Auditor Reputation Dung Thi Thuy Nguyen, Universidad Carlos III de Madrid Beatriz Garcia Osma, Universidad Carlos III de Madrid Encarna Guillamon-Saorin, Universidad Carlos III de Madrid Discussant: Devin Williams, The University of Oklahoma Spillover Effects of New Clients on an Audit Partner’s Portfolio Christopher Wertheim, University of Missouri Discussant: Bo Ren, University of Connecticut The Effect of Audit Market Characteristics on Auditors’ Reputational Damage Following Negative PCAOB Inspection Reports Brant Christensen, Brigham Young University Feng Guo, Iowa State University Michael S. Wilkins, The University of Kansas Ying Zhou, University of Connecticut Discussant: Jessica Berube, Virginia Polytechnic Institute and State University 2.06: Audit Partner Background and Experience Auditing - 1.8 CH Moderator: Bradley Lawson, Oklahoma State University Do Home-State Audit Partners Have a Mutually Beneficial Relationship with Their Clients? Evidence from Audit Quality and Auditor Dismissals Yuzhou Chen, University of Nebraska at Omaha Discussant: Bradley Lawson, Oklahoma State University The Office of the Chief Accountant’s Revolving Door with Audit Firms Patrick Kielty, The Ohio State University Discussant: Sabrina Shannon Summers, Virginia Polytechnic Institute and State University The Role of International Experience in Audit Partners’ Careers Lauren Matkaluk, Arizona State University Nathan Newton, Florida State University Mikhail Pevzner, University of Baltimore Aleksandra B. Zimmerman, Florida State University Discussant: William Docimo, University of Connecticut
3:15 pm - 3:45 pm	Break
3:45 pm - 5:15 pm	Concurrent Sessions 3.01: Research Committee Panel: Audit Team Research Issues Accounting - 1.8 CH Moderator: Brant Christensen, Brigham Young University Panelists: Monika Causholli, University of Kentucky Kris Hoang, University of Alabama-Tuscaloosa Tim Bauer, University of Waterloo Rob Glasgow, PwC Christy Baumann, EY Current team-related issues in the field. A panel of three researchers and two current audit partners will discuss the topics of engagement team-related issues such as turnover, work-life balance, time pressure, post-COVID working environments, etc. Researchers can provide insights from recent studies while practitioners can provide insights from recent interactions with teams and firms’ response to challenges. 3.02: JDM Audit Quality Auditing - 1.8 CH Moderator: Zac Konings, St. Mary’s University Auditor Task Prioritization: The Effects of Time Pressure and Psychological Ownership Bart Dierynck, Tilburg University Christian Peters, Tilburg University Discussant: Brett Patterson, The University of Mississippi Do Apprenticeship Norms Encourage Supervisors’ Audit Quality Enhancing Behaviors? Emily Sokolosky Blum, Texas A&M University Richard Hatfield, The University of Alabama Discussant: Julia Ariel-Rohr, University of Wisconsin–Madison Audit Evidence Quality: The Role of Accounting Managers and Their Sense of Power Christy Sims Nielson, The University of Mississippi Discussant: Patrick J. Hurley, Northeastern University 3.03: Auditor Reporting Auditing - 1.8 CH Moderator: Kangkang Zhang, University of Connecticut Auditor Reporting and the Expected Self-Fulfilling Prophecy Effect of Going Concern Opinions Mikhail Sterin, Texas State University Nathan R. Berglund, Mississippi State University Discussant: William L. Buslepp, Louisiana State University Auditors’ Going Concern Opinions (GCOs) Are Noisy and Biased—How Can We Improve Them? Chanyuan Abby Zhang, Rutgers, the State University of New Jersey Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Yu Gu, Rutgers, the State University of New Jersey Discussant: Chelsea Anderson, University of Arkansas Do Critical Audit Matters Provide Decision-Relevant Information to Investors? Evidence From Merger and Acquisition Announcements William L. Buslepp, Louisiana State University Lawrence J. Abbott, University of Wisconsin–Milwaukee Discussant: Stephen Osowski, Michigan State University 3.04: Internal Controls Auditing - 1.8 CH Moderator: Jennifer Puccia, Michigan State University Internal Control Quality: The Role of Critical Audit Matters Reporting Carol Dee, University of Colorado Denver Bing Luo, San Francisco State University Jing Zhang, University of Colorado Denver Discussant: Roberto Gonzales, University of Texas at Arlington Operational Externalities of Intense Scrutiny over Financial Reporting Controls Joseph H. Schroeder, Indiana University Bloomington Andrea Kristine Down, University of Toronto Marcy Lynn Shepardson, Indiana University Bloomington Discussant: Ying Zhou, University of Connecticut Spillover Effects of Internal Control Enforcement Rebecca Lynn Files, The University of Texas at Dallas Cameron Holstead, The University of Texas at Dallas Stephanie Rasmussen, The University of Texas at Arlington Discussant: Jennifer Puccia, Michigan State University 3.05: Audit Regulation II Auditing - 1.8 CH Moderator: Murat Can, Florida International University Does Voluntary PCAOB Registration Signal Audit Quality? Anne Thompson, University of Illinois at Urbana–Champaign Devin Williams, The University of Oklahoma Discussant: Paul N. Michas, The University of Arizona PCAOB Inspections, Knowledge Diffusion, and Corporate Tax Planning Effectiveness James Justin Blann, Arizona State University Nathan Chad Goldman, North Carolina State University Tyler Kleppe, University of Kentucky Discussant: Andrew M. Bauer, University of Waterloo The Usefulness of SEC Filings in the Regulatory Process: Evidence from Auditors’ Search for Nonclients’ Information Miaodi Han, UNSW Sydney Gary S. Monroe, UNSW Sydney Lili Dai, UNSW Sydney Discussant: Sarah B. Stuber, Texas A&M University *3.06: Audit Fees* Auditing - 1.8 CH Moderator: Jose Nicolas Arguello, The University of Tennessee Are Audit Fees Discounted by Successor Auditors? Nicholas Hallman, The University of Texas at Austin Minjae Kim, The University of Texas at Austin Jaime J. Schmidt, The University of Texas at Austin Discussant: Robert Pawlewicz, University of Richmond Implications of Government Procurement: Evidence from Audit Pricing Qing Liao Burke, Miami University Sydney Qing Shu, Miami University Discussant: Mindy Hyo Jung Kim, George Mason University The Compounding of Accounting Estimates and Auditors' Risk Premiums: Evidence from Unexplained Audit Fees Jason Victor Chen, University of Illinois at Chicago Scott Judd, University of Illinois at Chicago Thomas C. Omer, University of Nebraska–Lincoln Discussant: David Stroud, Texas A&M University
5:30 pm - 6:30 pm	Texas Reception
Saturday, January 14, 2023
7:00 am–4:00 pm	Registration
7:30 am–8:15 am	Breakfast/Research Interaction Forum Auditing - 0.5 CH Table 1: Accounting Firms’ Corporate Social Responsibility Activities: Determinants and Consequences Feng Gao, Rutgers, The State University of New Jersey Jagan Krishnan, Temple University Sridhar Ramamoorti, University of Dayton Muktak K. Tripathi, Temple University Knowledge Acquisition through Friendly Advice and Internal Auditor Performance Romina Rakipi, West Virginia University Monika Causholli, University of Kentucky Urton Anderson, University of Kentucky Private Companies: Do Mandatory Audits Improve Financial Reporting Quality? Min Jeong Hong, Toronto Metropolitan University Andrew M. Bauer, University of Waterloo Darren Henderson, Wilfrid Laurier University Table 2: Remote Audit Quality and Pricing: A Study of COVID-19 Implications Ryan T. Dunn, Auburn University Lei Zhao, St. Louis University The Effects of Firms’ Use of Artificial Intelligence on Audit Efficiency, Audit Fees, and Audit Quality Andrea Rozario, University of Illinois at Urbana–Champaign Chanyuan Zhang, Rutgers, The State University of New Jersey Jie Bao, Rutgers, The State University of New Jersey Table 3: Auditor Specialization in Securities’ Industries and Insurer’s Fair Value Reporting Bohan Song, Tulane University Fair Value versus Non-Fair Value Discretion and Auditing Bohan Song, Tulane University Table 4: Antecedents and Behavioral Consequences of Auditors' Perceived External Employability Jorien Louise Pruijssers, Toulouse Business School What Makes a Good Audit Hire in the Post-COVID Era? Evidence from Interviews with Auditors and Recruiters Penelope Lee Bagley, Appalachian State University Christopher Kevin Eller, Appalachian State University Brian K Hasson, Appalachian State University Table 5: A Teaching Case on the Single Audit, Compliance, and Generally Accepted Government Auditing Standards John Reisch, East Carolina University Julia L Higgs, Florida Atlantic University - Boca George Richard Young, Florida Atlantic University - Boca Amanda Peterson, East Carolina University The Influence of Tax Auditors' Emotions on Tax Audit Negotiations and Tax Compliance Kay Blaufus, Leibniz Universität Hannover Ulfert Gronewold, Universität Potsdam Jan-Robert Kirchner, Universität Potsdam
8:00 am -3:45 pm	Tabletop Exhibits AICPA, Audit Analytics, Celonis and McGraw Hill
8:30 am - 9:45 am	Auditing Your Accounting Program: Removing Barriers to Student Success Accounting - 1.5 CH Moderator: Lauren Cunningham, University of Tennessee-Knoxville Panelists: Robbie Bishop-Monroe, Loyola University Maryland Matthew Kaufman, Portland State University Jason Smith, University of Nevada at Las Vegas Derek Thomas, KPMG national partner-in-charge of University Talent Acquisition Employers want to improve diversity, equity and inclusion within the accounting profession. Are we unwittingly creating barriers? Academics can improve student success by auditing their curricula and programs. This panel will help audience members consider potential drivers of inequitable student outcomes at three different levels: (1) instructor, (2) course, and (3) program. Audience members will hear diverse perspectives and leave with practical advice that can be immediately implemented.
9:45 am–10:15 am	Break
10:15 am - 11:45 am	Concurrent Sessions 4.01: AICPA Panel: AICPA Foundation Competencies for Aspiring CPAs Moderator: Jan Taylor Morris, AICPA Panelists: Sharon Levin, University of Maryland Global Campus Pat Johnson, Southern New Hampshire University The AICPA recently updated its previously titled Pre-certification Core Competency Framework to reflect the changing needs of the accounting profession, specifically public accounting. This framework has been used at universities for assessment of learning for internal and external (e.g., accreditation) reviews. This session will introduce the updated competencies framework and discuss how it can be used for AOL or other administrative needs at your university. 4.02: Audit Firms and Auditor Behavior Auditing - 1.8 CH Moderator: Megan Nicole Hiner, Florida Atlantic University Managing Quality Control Systems: How Audit Firms Experience and Respond to Conflicting Institutional Demands Christie Hayne, University of Illinois at Urbana–Champaign Mark Peecher, University of Illinois at Urbana–Champaign Jeffrey Scott Pickerd, The University of Mississippi Dan Zhou, University of Illinois at Urbana–Champaign Discussant: Hilda E. Carrillo, University of Louisville Do Relative Performance Evaluation and Auditors’ Social Bonds Influence Auditors’ Peer-to-Peer Knowledge Sharing? Kendall O. Bowlin, The University of Mississippi Margaret H. Christ, University of Georgia Emily Kathryn Hornok, Baylor University Christy Sims Nielson, The University of Mississippi Discussant: Leah Marie Conrad, University of North Texas It Takes Two: The Impact of Dual Team Leader Consideration and Initiating Structure Behaviors on Team Efficacy, Performance, and Viability Murray Barrick, Texas A&M University Olof Bik, University of Groningen Jere R. Francis, University of Missouri Bradley L. Kirkman, North Carolina State University Lena Pieper, Maastricht University Ann Vanstraelen, Maastricht University Discussant: Jeremy Vinson, Clemson University 4.03: Client Disclosures Accounting - 1.8 CH Moderator: Leah Elena Muriel, Oklahoma State University Auditor Tenure and MD&A Tone Brant Christensen, Brigham Young University Yijing Cui, The University of Kansas Kristin M. Stack, The University of Kansas Michael S. Wilkins, The University of Kansas Discussant: Jonathan Gabriel DiYorio, Virginia Polytechnic Institute and State University Climate Risk Disclosures and Auditor Expertise Ly Pham, Aalto University David C. Hay, The University of Auckland Antti Miihkinen, University of Turku Emma-Riikka Myllymäki, Aalto University Lasse Niemi, Aalto University Jukka Sihvonen, Aalto University Discussant: James Justin Blann, Arizona State University Tone Down or Pay Up? An Examination of Tone Inconsistency between Interim and Annual Financial Reports and Audit Fees Ting-Chiao Huang, Monash University Xiaoxiao Yu, Monash University Wei Zhang, University of Massachusetts Amherst Discussant: Ryan Winslow Robinson, The University of Kansas 4.04: Audit Partners I Auditing - 1.8 CH Moderator: Alisha Blush, Louisiana State University Do Audit Firms Penalize Partners for Issuing Adverse Internal Control Opinions? Ashleigh Bakke, The University of Kansas Elizabeth N. Cowle, Colorado State University Stephen Rowe, University of Arkansas Michael S. Wilkins, The University of Kansas Discussant: Andrew John Imdieke, University of Notre Dame Long Distance Monitoring in Audit Engagement Teams Matthew James Beck, The University of Kansas Chan Li, The University of Kansas Jing Tang, Southwest University of Finance and Economics Xuesong Tang, Southwest University of Finance and Economics Discussant: Jamie Teterin, The University of Alabama Thank You, Next: An Examination of Repeat Auditor Changes Wenyin Li, University of Kentucky Brian Bratten, University of Kentucky Samer Khalil, Murray State University Discussant: Lisa Tiplady, Texas A&M University 4.05: Auditor Choice Auditing - 1.8 CH Moderator: Tonghui Xu, The University of Kansas Avoidance of Goodwill Impairments via Auditor Choice Keval U. Amin, Stony Brook University, SUNY Robert Felix, The Catholic University of America Timothy Andrew Seidel, Brigham Young University Discussant: Eric Krause, Bentley University Common Auditors and Supply Chain Relationships Young Hoon Kim, George Mason University Bo Ren, University of Connecticut Nina Xu, University of Connecticut Discussant: Jason E. MacGregor, Baylor University Do Audit Firms Discount Initial Full-Year Audit Engagements? Evidence from competitive Audit Firm Selections Ming Yuan, South Dakota State University Thomas C. Omer, University of Nebraska–Lincoln Discussant: Ryan Cating, University of Central Arkansas 4.06: Audit—Other Auditing - 1.8 CH Moderator: Carissa L. Malone, North Carolina State University Effect of Team Adaptability on Disregarding Shared and Updated Information Within Hierarchical Professional Teams Iver Wiertz, Maastricht University Roger Meuwissen, Maastricht University Wim Gijselaers, Maastricht University Therese Grohnert, Maastricht University Discussant: Kaitlin Hudspeth, Georgia State University If You Build the Culture, They Will Come: Examining What Influences Auditors’ Remote Work Preferences Brent A. Garza, Texas A&M University Leah Elena Muriel, Oklahoma State University Christie Novak, Le Moyne College Discussant: Christy Sims Nielson, The University of Mississippi How Do Internal Audit Leadership Roles and Audit Committee Quality Affect Internal Auditors’ Fraud Risk Judgments? Marc Eulerich, University Duisburg-Essen William F. Messier, Norwegian School of Economics Jason L. Smith, University of Nevada, Las Vegas Discussant: Kimberly Walker, Virginia Polytechnic Institute and State University
12:00 pm–1:30 pm	Lunch and Service Recognitions
1:45 pm–3:15 pm	Concurrent Sessions 5.01: Archival Research Methods Panel Accounting - 1.8 CH Moderator: Rob Whited, North Carolina State University Panelists: John Barrios, Washington University in St. Louis Miguel Minutti-Meza, University of Miami Robbie Moon, Georgia Institute of Technology The panel will discuss emerging and current methodological issues in archival accounting research. Panelists John Barrios, Miguel Minutti-Meza, and Robbie Moon will cover a variety of topics including: staggered difference-in-differences, regression discontinuity, best practices for creating and evaluating new archival proxies, as well as opportunities and challenges in machine learning. Panelists will also answer questions in a Q&A portion of the session. 5.02: Experimental Research Methods Panel Accounting - 1.8 CH Moderator: Aaron Saiewitz, University of Nevada- Las Vegas Panelists: Ryan Guggenmos, Cornell University Rick Hatfield, University of Alabama-Tuscaloosa Steve Kachelmeier, The University of Texas at Austin Kathryn Kadous, Emory University The panel will discuss current issues in experimental methods, including contrast tests, theory testing and process evidence, realism in experimentation and related validity issues, and other methodological concerns. The panelists will discuss issues they often see as reviewers and editors, including common pitfalls, and will discuss recent methodological papers and commentaries written by the panelists. There will also be a Q&A session. This panel should be useful for experimental researchers at all experience levels. 5.03: Audit, A.I., and Technology Auditing - 1.8 CH Moderator: Sanjeev Narain Chandwani, University of North Texas The Use of Data Analytic Visualizations to Inform the Audit Risk Assessment: The Impact of Initial Visualization Form and Documentation Focus Becca Baaske, The University of Tampa Uday S. Murthy, University of South Florida Discussant: Peter Kipp, University of North Texas Tell Me More? Explanation Detail and Auditor Reliance on Human and Non-Human Specialists Blake Holman, University of Kentucky Benjamin Commerford, University of Kentucky Discussant: Jennifer McCallen, University of Georgia Challenges and Opportunities in the Audit of the Future: The Influence of Coercive Isomorphism on the Adoption of Audit Firm Technology Jared A. Eutsler, University of North Texas Jay C. Thibodeau, Bentley University Alexander Tighe, Bentley University Tyler Williams, Bentley University Discussant: Steve Dannemiller, The University of Alabama 5.04: COVID-19 and Remote Work Issues Auditing - 1.8 CH Moderator: Steven Maex, George Mason University Does Working from Home Impact Audit Quality? Evidence from Non-Pharmaceutical Interventions during COVID-19 Monika Causholli, University of Kentucky Nargess Golshan, University of Kentucky Sung-Yuan Cheng, University of Kentucky Discussant: Justin Short, The University of Tennessee The Accounting Impact from COVID-19 Uncertainty: Evidence from Audit Report Disclosures Joseph Micale, Fordham University Joon Ho Kong, Stevens Institute of Technology Discussant: Xi Ai, University of Louisville The Relationship between Firms’ Labor Cost Reduction Strategies and Audit Quality in the COVID-19 Pandemic Keith Jones, The University of Kansas Qiyang Lian, University of Missouri–Kansas City Tammie Schaefer, University of Missouri–Kansas City Discussant: Wei Zhang, University of Massachusetts Amherst 5.05: Auditor Independence Auditing - 1.8 CH Moderator: Stuart Dearden, University of Nebraska–Lincoln Audit Implications of the SEC’s Auditor Independence Rules for Private Equity Backed Firms Laura Li, University of Illinois at Urbana–Champaign Anne Thompson, University of Illinois at Urbana–Champaign Shuyang Wang, Northeastern University Discussant: Nathan Lundstrom, The University of Kansas Do Companies Use Consulting Services to Manage Earnings? Andrew John Imdieke, University of Notre Dame Sarah B. Stuber, Texas A&M University Matthew Stephen Ege, Texas A&M University Discussant: Chenxi Lin, The University of Oklahoma Do Auditor-Provided Tax Services Impair Auditor Independence or Generate Knowledge Spillover? Evidence from the Tax Cuts and Jobs Act of 2017 Bo Ren, University of Connecticut Discussant: Ahmet Can Kurt, Bentley University
3:15 pm–3:45 pm	Break
3:45 pm–5:15 pm	Concurrent Sessions 6.01: Audit Firm and Employment Dynamics Auditing - 1.8 CH Moderator: Christiana Antwi-Obimpeh, The University of Texas at San Antonio Using the Unfolding Model of Turnover to Explore Turnover Decisions in Public Accounting and Accountants’ Decisions to “Give Back” Post-Employment Lindsay Andiola, Virginia Commonwealth University Derek W. Dalton, Clemson University Nancy Lee Harp, Clemson University Discussant: Amanda Gates Carlson, University of Wisconsin–Madison Onboarding During the COVID-19 Pandemic: Insights from New Hires Entering the Audit Profession Danielle Gant Booker, Loyola University Chicago Erin Hawkins, Clemson University Scott David Vandervelde, The University of North Carolina at Charlotte Yi-Jing Wu, Texas Tech University Discussant: Han Yan, Fairfield University Diversity, Equity, and Inclusion in the Auditing Profession: Individual Auditor Experiences and Contributions Emily Elaine Griffith, University of Wisconsin–Madison Kathryn Holmstrom, Iowa State University Carissa L. Malone, North Carolina State University Discussant: Jeremy Richardson, Texas Tech University 6.02: Machine Learning and Data Analytics Information Technology - 1.8 CH Moderator: Charlotte Li, Texas A&M University Auditor’s Consideration of Client Cybersecurity Risk—A Machine Learning-Based Analysis Wanying Jiang, Louisiana State University Discussant: Andrea Rozario, University of Illinois at Urbana–Champaign The Impact of Data Analytics Use by Internal Auditors on the Reliability and Timeliness of Financial Reporting Romina Rakipi, West Virginia University Giuseppe D’Onza, University of Pisa Discussant: Joseph H. Schroeder, Indiana University Bloomington Using Semi-Supervised Learning to Detect and Predict Unlabeled Restatements Lanxin Jiang, Rutgers, The State University of New Jersey Chanyuan Abby Zhang, Rutgers, the State University of New Jersey Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Discussant: Romina Rakipi, West Virginia University 6.03: Audit Partners II Auditing - 1.8 CH Moderator: Scott Judd, University of Illinois at Chicago Auditor Competency and Audit Quality: The Role of Engagement Partners’ Tacit and Technical Knowledge in Delivering High Quality Audits Judith Künneke, Tilburg University Frank Moers, Maastricht University Isabella Grabner, WU Vienna University of Economics and Business Discussant: Hyun Jong Park, Temple University Audit Partner Litigation Brant Christensen, Brigham Young University Nathan Lundstrom, The University of Kansas Nathan Newton, Florida State University Discussant: Scott Judd, University of Illinois at Chicago Audit Partner-Manager Dyadic Fit and Team Functioning Lena Pieper, Maastricht University Murray Barrick, Texas A&M University Olof Bik, University of Groningen Jere R. Francis, University of Missouri Ann Vanstraelen, Maastricht University Discussant: Keval U. Amin, Stony Brook University, SUNY 6.04: Auditor Characteristics and Client Interactions Auditing - 1.8 CH Moderator: Nathan Hatch Cannon, Texas State University Does Individualism Reduce Financial Reporting Comparability? Evidence from Audit Partner Individualism in the U.S. Young Hoon Kim, George Mason University Yinghua Li, Arizona State University Dechun Wang, Texas A&M University Discussant: Anne Albrecht, Texas Christian University Do Social Movements Influence Auditor-Client Interactions? Evidence from the #MeToo Movement Ryan Ballestero, Kent State University Jesse Chan, Boston University Discussant: Kangkang Zhang, University of Connecticut Political Ideology, Diversity, and Audit Quality: Evidence from Big Four Offices Yun Ke, The University of Texas at El Paso Discussant: Meiling Zhao, The Chinese University of Hong Kong