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Thursday, January 12, 2017
8:00 am – 5:30 pm	Doctoral Consortium  Sponsored by KPMG and the KPMG Foundation
1:00 pm – 6:00 pm	Excellence in Auditing Education Workshop
7:00 pm – 8:00 pm	Welcome Reception
Friday, January 13, 2017
7:30 am – 8:30 am	Continental Breakfast
8:30 am – 9:45 am	Plenary A Professional Update: Learning Regulations and Politics Speaker: Scott Marcello, KPMG
9:45 am – 10:15 am	Break
10:15 am – 11:45 am	Concurrent Sessions 1.01 Auditing Accounting Estimates Moderator: A. Rashad Abdel-khalik, University of Illinois-Urbana-Champaign How Do Auditors Weight the Probability of Downside Risk? The Case of Goodwill Impairment. Matthew David Baugh, University of Missouri-Columbia Elaine G. Mauldin, University of Missouri-Columbia Discussant: Clive Lennox, University of Southern California Industry Specific vs. Task Specific Auditing Expertise: The Case of Goodwill Impairment. Monika Causholli, University of Kentucky Giulio Greco, University of Pisa Silvia Ferramosca, University of Pisa Giuseppe D’Onza, University of Pisa Discussant: Joshua Scott Judd, University of Illinois at Chicago Does Punitive Action Improve the Reasonableness of Accounting Estimates? Sarah Stuber, Michigan State University Chris E Hogan, Michigan State University Discussant: Sean Dennis, University of Kentucky 1.02 Impact of PCAOB Inspections on the audit process and/or standard-setting Moderator: Nathaniel Martin Stephens, Utah State University The Impact of PCAOB Inspections on the Audit Process and Audit Standard Setting. Colleen M Boland, University of Wisconsin-Milwaukee Veena Looknanan Brown, University of Wisconsin-Milwaukee Denise Dickins, East Carolina University Discussant: Christopher Calvin, Duke University Unscrewing the Inscrutable: Do Fair Value Deficiencies in PCAOB Inspection Reports Reduce the Information Uncertainty of Complex Estimates? William Robert Strawser, University of Colorado Denver Discussant: Yiyang Zhang, University of South Florida Spillover Mechanisms of International PCAOB Inspections for Audit Quality in Non-US Jurisdictions and the Role of the Domestic Independent Inspection Regime. Christophe Van Linden, Belmont University Discussant: Pietro Andrea Bianchi, University of Miami 1.03  Audit Firm Knowledge Sharing Moderator: Alfred Yebba, Binghamton University - SUNY The Ties that Bind: Knowledge-Sharing Networks and Auditor Performance. Monika Causholli, University of Kentucky Nicole Thorne Jenkins, University of Kentucky Theresa Floyd, University of Montana Scott Soltis, University of Kentucky Discussant: Karen Ton, Emory University Audit Quality Effects of Joining an International Audit Firm Network. Matthew Stephen Ege, Texas A&M University Paul N Michas, University of Arizona-Tucson Dechun Wang, Texas A&M University Discussant: Mikhail Pevzner, University of Baltimore Privacy-Preserving Information Sharing within an Audit Firm. Alexander Kogan, Rutgers University - Newark Cheng Yin, Rutgers University - Newark Discussant: Lei Zou, Maastricht University 1.04 Auditors' Planning, Evidence & Fraud Judgments Moderator: Vicky B Hoffman, University of Pittsburgh How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments? Ann Backof, University of Virginia Roger D Martin, University of Virginia Jane Thayer, University of Virginia Discussant: Erin L Hamilton, University of Nevada-Las Vegas Improving Multidisciplinary Assurance Team Performance through Training Interventions. Tri Ramaraya Koroy, university of new south wales Wendy Green, UNSW Australia Discussant: Velina Krastimirova Popova, Kennesaw State University Who’s Paying Attention? Investigating Auditors’ Attention to Fraud During Evidence Evaluation to Improve Auditors’ Responses to Fraud Risks. Ashley Austin, University of Richmond Discussant: Tammie Schaefer, University of Missouri-Kansas City 1.05 Auditor Scrutiny, Liability & Conservatism Moderator: Josette Pelzer, College of Charleston Can Increased Auditor Scrutiny Deter R&D Underinvestment? The Importance of Communication with the Board and Consistency with Peer Behavior. Benjamin Commerford, University of Kentucky Jessica Osgood, University of Massachusetts-Amherst Ying Wang, University of Massachusetts-Amherst Discussant: Julie Petherbridge, Mercer University - Atlanta The Effects of Crowding and Client Importance on Auditor Conservatism. Jorien Pruijssers, McGill University Marcel Van Rinsum, RSM Erasmus University Discussant: Tim David Bauer, University of Illinois-Urbana-Champaign Juror Perceptions of Auditor Liability after a Critical Audit Matter is Removed. Jeremy Vinson, Clemson University Jesse C Robertson, University of North Texas Ronald Cameron Cockrell, Xavier University Discussant: Michael Ozlanski, Susquehanna University 1.06 Non-GAAP Measures: Why Do They Raise Concerns? Moderator: Cynthia Fornelli, Center for Audit Quality Panelists: Sarah E McVay, University of Washington-Seattle John May, PwC Sean May, SEC Olivia Kirtley, IFAC
12:00 pm – 1:30 pm	Luncheon, Business Meeting, Awards and Recognition
1:45 pm – 3:15 pm	Concurrent Sessions 2.01 Demand for Audits and/or High-quality Audits Moderator: Ryan T Dunn, University of Missouri-Columbia Equity-Debt Agency Costs and Demand for Audit Quality. Santhosh M Ramalingegowda, University of Georgia Liang Tan, George Washington University Yong Yu, University of Texas at Austin Discussant: Miguel A Minutti-Meza, university of miami Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership. Jeong-Bon Kim, University of Waterloo Mikhail Pevzner, University of Baltimore Xiangang XIN, The Chinese University of Hong Kong Discussant: Like Jiang, University of Melbourne Investor Monitoring and Auditor Choice: Evidence from Hedge Fund Activism. Pablo C Machado, San Diego State University Discussant: Suzanne M Perry, Texas A&M University - Commerce 2.02 Audit Reports / Intermediaries Moderator: Xia Xiao, University of Arizona-Tucson Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom. Kecia Williams Smith, Virginia Tech Discussant: Thomas David Adams, University of Connecticut The Auditor’s Going Concern Opinion and Management’s Forward Looking Disclosures: Evidence from the MD&A. Maria Enev, VU Amsterdam Marshall A Geiger, University of Richmond Anna Gold, VU University Amsterdam Philip Wallage, University of Amsterdam Discussant: Nathan R Berglund, Mississippi State University Do Disclosed Subsequent Events Pose Risk to Financial Reporting Quality? Keith Czerney, University of Nebraska-Lincoln Jaime J Schmidt, University of Texas at Austin Anne Margaret Thompson, University of Illinois-Urbana-Champaign Wei Zhu, University of Illinois-Urbana-Champaign Discussant: Patrick Kielty, University of Florida 2.03 Internal Controls Moderator: Mikhail Sterin, Oklahoma State University Failed Remediation of Material Weaknesses: The Role of Incentives and Remediation Actions. Andrew John Imdieke, University of Notre Dame Discussant: Brant E. Christensen, University of Missouri-Columbia Are Remediated Material Weaknesses Truly Remediated? Brant E. Christensen, University of Missouri-Columbia Stevanie S. Neuman, University of Missouri-Columbia Sarah Rice, Texas A&M University Discussant: Andrew John Imdieke, University of Notre Dame Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One? Lori Shefchik Bhaskar, Indiana University - Bloomington Joseph H Schroeder, Indiana University - Bloomington Marcy Lynn Shepardson, Indiana University - Bloomington Discussant: Tiffany Westfall, Ball State University 2.04 Specialists, Audit Materiality & Complex Estimates Moderator: Melissa Carlisle, Case Western Reserve University The Effects of Psychological Ownership on Specialists’ Judgments and Communication in Audit Teams. Tim David Bauer, University of Illinois-Urbana-Champaign Cassandra Ruth Estep, Emory University Emily Elaine Griffith, University of Wisconsin-Madison Discussant: Lori Shefchik Bhaskar, Indiana University - Bloomington The Importance of Quantifying Uncertainty: An Examination of Audit Materiality and Sensitivity Analysis Disclosures on Investors’ Judgments and Decisions. Aasmund Eilifsen, Norwegian School of Economics Erin L Hamilton, University of Nevada-Las Vegas William F Messier, University of Nevada-Las Vegas Discussant: Stephen Joseph Perreault, Providence College Using Audit Programs to Improve Audits of Complex Estimates. Jacqueline S Hammersley, University of Georgia Michael Ricci, University of Georgia Discussant: D Scott Showalter, North Carolina State University 2.05 Audit partners, Legal Disputes & Auditor-Client Relationships Moderator: Zenghui Liu, Western Washington University An Examination of Audit Partners’ Judgments and Decision Making Processes in the Audit for Internal Control over Financial Reporting. Jeffrey R Cohen, Boston College Jennifer R Joe, University of Delaware Jay C. Thibodeau, Bentley University Gregory M Trompeter, University of Central Florida Discussant: Kimberly D Westermann, Cal Poly Legal Disputes Against Independent Auditors: Insights from Prominent Attorneys. Eldar Maksymov, Arizona State University Jeffrey Scott Pickerd, University of Massachusetts-Amherst D. Jordan Lowe, Arizona State University - Tempe Mark Peecher, University of Illinois-Urbana-Champaign Andrew Buthod Reffett, Miami University Discussant: Justin Leiby, University of Florida Managing the Auditor-Client Relationship Through Audit Partner Transitions: The Experiences of Audit Partners. Mary Kate Dodgson, University of Massachusetts-Amherst Christopher P Agoglia, University of Massachusetts-Amherst G. Bradley Bennett, University of Massachusetts-Amherst Jeffrey R Cohen, Boston College Discussant: Kamber Vittori Hetrick, University of Illinois-Urbana-Champaign 2.06 Cross-Country Auditing Research Moderator: Paul N Michas, University of Arizona-Tucson Panelists: W Robert Knechel, University of Florida William Platt, Deloitte & Touche LLP Roger Simnett, UNSW Australia Marleen Willekens, KU Leuven
3:15 pm – 3:45 pm	Break
3:45 pm – 5:15 pm	Concurrent Sessions 3.01  Benefits of Audits Moderator: Christopher Calvin, Duke University The Impact of Audits on Financial Statement Error in the Presence of Incentive and Opportunity. Erik S. Boyle, University of Cincinnati Christine Botosan, FASB Melissa Lewis-Western, Brigham Young University Discussant: Paul N Michas, University of Arizona-Tucson Expert Auditors in Strategic Alliances. Yuan Ji, The Hong Kong Polytechnic University Yanfeng Xue, The George Washington University Discussant: Wei Zhang, Arizona State University Have They Changed the Way of Cheating? An Analysis of Management Fraud Schemes Pre and Post SOX. Lei Gao, SUNY-Geneseo Kyunghee Yoon, Rutgers Business School Rajendra P Srivastava, University of Kansas Discussant: Kerri-Ann Sanderson, Bentley University 3.02 Audit Pricing Moderator: Joshua Scott Judd, University of Illinois at Chicago The Effects of Financial Statement Disaggregation on Audit Pricing. Kevin Koh, Nanyang Technological University Yen H. Tong, Nanyang Technological University Zinan Zhu, National University of Singapore Discussant: Padmakumar Mathrumandiram Sivadasan, Tulane University Audit Pricing and Audit Quality: The Influence of Livability. Jeff L Payne, University of Kentucky Chong Wang, University of Kentucky Russell Williamson, University of Kentucky Discussant: Allison Kristina Beck, Florida State University The Pricing of IPO Audit Expertise in the U.S. Initial Public Offerings Market. Jungeun Park, Louisiana State University - Baton Rouge Discussant: Leah Elena Muriel, Oklahoma State University 3.03 Big N Quality Effects Moderator: Dorsey Lee Baskin, retired from Grant Thornton LLP Does the Big-4 Effect Exist when Reputation and Litigation Risks are Low? Evidence from Audit-Partner–Auditee Pair Switches. Limei Che, University College of Southeast Norway Ole-Kristian Hope, University of Toronto - Rotman School of Management John Christian Langli, BI Norwegian Business School Discussant: Joshua Gunn, University of Pittsburgh Big 4 Auditors, Corporate Governance, and Earnings Management under Principles and Rule-Based Reporting Regimes: Cross-Country Empirical Evidence. Carol E Vann, University of South Alabama Theresa Presley, Pittsburg State University Discussant: Timothy Andrew Seidel, Brigham Young University Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments. Philip Wang, University of Florida John(Xuefeng) Jiang, Michigan State University Isabel Wang, Michigan State University Discussant: Xia Zhang, University of Washington - Tacoma 3.04 Auditor-Client Relationships & Interactions Moderator: Penelope Lee Bagley, Appalachian State University An Examination of Trust and Distrust in Auditor-Client Relationships. Erin Michelle Hawkins, University of South Carolina Joel Owens, University of Nebraska-Lincoln Discussant: Aaron Saiewitz, University of Nevada-Las Vegas Expectancy Violations and Audit Partner Tenure on Client Managers’ Negotiation Positions: The Benefits and Implications of Longer Partner Tenure. Mary Kate Dodgson, University of Massachusetts-Amherst Christopher P Agoglia, University of Massachusetts-Amherst G. Bradley Bennett, University of Massachusetts-Amherst Discussant: Tina Carpenter, The University of Georgia The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting. Tim David Bauer, University of Illinois-Urbana-Champaign Anthony Bucaro, Case Western Reserve University Cassandra Ruth Estep, Emory University Discussant: Patrick J Hurley, Northeastern University 3.05 Workpaper Reviews, Reviewers & Audit Quality Moderator: Lisa M Victoravich, University of Denver Effects of Prepopulating Workpapers with Prior Year Conclusions on Auditors’ Risk Assessments and the Backfiring Effect of Guidance. Sarah E Bonner, University of Southern California Tracie Majors, University of Southern California Stacey Ritter, University of Southern California Discussant: Emily Emily Hornok, University of Mississippi Shifting Styles: Do Audit Workpaper Reviewers Tailor Feedback on Audit Engagements? Christine Gimbar, DePaul University James Greg Jenkins, Virginia Tech University Gabriel Saucedo, Seattle University Nicole Wright, Northeastern University Discussant: Ann Backof, University of Virginia Workplace Mindfulness and its Effect on Audit Quality-Threatening Behavior. Nathan Hatch Cannon, Texas State University - San Marcos David Noel Herda, Texas State University Randall F Young, Texas State University Discussant: Christine Marie Sims, University of Georgia 3.06 Risk Assessment Techniques: Teaching Auditing Students to Think Like an Auditor Moderator: Edward B Douthett, George Mason University Panelists: Mark S Beasley, North Carolina State University John Louis DeMelis, EY Chris Dinkel, PwC Elizabeth Gantnier, DHG and AICPA Auditing Standards Board John Fiebig, PCAOB Doug Anderson, CAE Solutions and Institute of Internal Auditors
5:30 pm – 7:00 pm	Reception
Saturday, January 14, 2017
7:30 am – 8:30 am	Continental Breakfast & Research and Education Forum Table 1: Audit Quality Evaluating the Effect of Industry Specialist Duration on Audit Quality. Dennis M Lopez, University of Texas-San Antonio Jose Vega, Clarkson University The Impact of Job Satisfaction on Audit Quality. Phong Truong, Carnegie Mellon University Non-timely Filers and Audit Quality. Dan Shaw, Louisiana State University Does office consulting service focuse influence audit quality. Albert L. Nagy, John Carroll University Matthew Sherwood, University of Massachusetts at Amherst Aleksandra B Zimmerman, Northern Illinois Universtiy Table 2: Internal Control and/or Internal Audit The Moderating Role of Internal Control in Tax Avoidance. Hanwen Chen, University of International Business and Economics Daoguang Yang, University of International Business and Economics Xinmin Zhang, University of International Business and Economics Nan Zhou, State University of New York at Binghatmon The Effects of Cultural Dimension on the Internal Audit Function: A Worldwide Comparison of Internal Audit Characteristics. Marc Eulerich, University Duisburg-Essen Nicole V.S. Ratzinger-Sakel, University of Hamburg The Association between Combined Assurance and Internal Audit Effectiveness. Tatiana Mazza, Free University of Bozen Stefano Azzali, University of Parma The Impact of using Internal Audit as Management Training Ground on Audit Quality. Grace Mubako, University of Texas at El Paso Table 3: Corporate Governance CFO Outside Directorships: What Happens to the Home Firm? Lauren Cunningham, University of Tennessee-Knoxville Justin Cole Short, University of Tennessee-Knoxville Women on Boards and Firm Performance in Egypt: The Market Does Not Discriminate. Angie M AZaher, American University Cairo Dina M Abdel Zaher, University of Houston-Clear Lake Corporate Social Performance and Audit Pricing. Angie M AZaher, American University Cairo Dina M Abdel Zaher, University of Houston-Clear Lake Audit Committee Compensation and Audit Quality. James C Hansen, Weber State University Keejae P Hong, University of North Carolina-Charlotte Table 4: Audit Fees The Impact of Takeover Threat on Audit Fees: Evidence from International M&A Laws and U.S. Antitakeover Laws. Ahrum Choi, Hong Kong Baptist University Jay Junghun Lee, University of Massachusetts-Boston Jong Chool Park, Old Dominion University Do Auditors Care About Aggressive Gains Trading? Adam Greiner, University of Denver Mark Kohlbeck, Florida Atlantic University - Boca Thomas Joseph Smith, University of South Florida Long-Term Shifts in the Audit Market: Higher BIG-4 Fees are Associated with Greater Client Retention. Hua Xin, University of Louisville Bharat Sarath, Rutgers University - Newark Table 5: Tax and/or financial-reporting-related What Turns the Taxman On? Audit Opinion and Tax Return Adjustments in a Voluntary Audit Environment. Hannu Ojala, Aalto University Jill Collis, Brunel University London Kinnunen Juha, Aalto University Lasse Niemi, Aalto University Pontus Troberg, Hanken School of Economics Certainty and Realism in Earnings Announcements. James D Whitworth, University of South Florida Scott E Seavey, University of Nebraska-Lincoln Neal Michael Snow, Lehigh University Short Sellers and the Contagion Effect of Audit Failures. Truong X Duong, Iowa State University Olena Victoria Watanabe, Iowa State University Table 6: Demand for Audits / Audit Quality The Reputation Effect of Going Concern Reporting Errors. Nathan R Berglund, Mississippi State University Audit Failures of Individual Auditors: Reputational Consequences and Learning Effects. Marcin Pawel Bartkowiak, Technical University of Munich Benedikt Downar, Technische Universität München Juergen Ernstberger, Technische Universitaet Muenchen Christopher Koch, Johannes Gutenberg University Mainz Does it Pay to Remediate? An Analysis of the Internal and External Benefits that Result from Remediation. Robert Felix, University of Baltimore Amanda Lyn Wilford, Southern Utah University Table 7: Corporate Social Responsibility Reporting Corporate Social Responsibility and Accounting Restatements. Qin Lian, Portland State University Lin Zheng, Kelley School of Business - Indianapolis Abnormal CSR Performance and Auditor Litigation Risk. Li Zheng Brooks, Washington State University Corporate Social Responsibility Reporting, Sustainability Assurance and Auditor Conservatism. Shipeng Han, University of Massachusetts-Dartmouth Zabihollah Rezaee, University of Memphis Liang Song, Michigan Tech University Joseph H. Zhang, University of Memphis Table 8: Audit Quality Do Client Knowledge and Audit Team Composition Mitigate Partner Workload? Katsushi Suzuki, Hitotsubashi University Tomomi Takada, Kobe University Did the First 10 Years of the PCAOB Inspection Regime Attenuate the Big 4 Audit Quality Differential? Nathan Lundstrom, University of Missouri-Columbia Inder K Khurana, University of Missouri-Columbia K. K. Raman, University of Texas-San Antonio The Sentinel Effect and Audit Quality in the Healthcare Industry. Jared Koreff, University of Central Florida Sean WG Robb, University of Central Florida Gregory M Trompeter, University of Central Florida The Consequences of Auditor Industry Concentration During Industry-Specific Crisis. Emily Hunt, University of Arkansas-Fayetteville Ganapathi S Narayanamoorthy, Tulane University Stephen Rowe, University of Arkansas Table 9: Auditor Response to Risk Fair Value Measurements, Disclosure, and Audit Risk. Seokyoun Hwang, College of Staten Island, CUNY Bharat Sarath, Rutgers University - Newark Consistency in Meeting or Beating Analysts’ Earnings Expectations and Auditor Response. Yiyang Zhang, University of South Florida The Role of Audited Voluntary Disclosures in Reducing Auditing Expectations Gap. Amir Michael, Durham University (UK) Table 10: Education Applying Interpersonal Relationships and Integrity to Help Strengthen Accountants’ Continuing Professional Ethics Education. Eileen Z Taylor, North Carolina State University Alan Reinstein, Wayne State University Natalie T Churyk, Northern Illinois University Neuropsychological Abilities in Accounting Students. Cardamine Carmen Olsen, Norwegian School of Economics Analyzing Pedagogical Approaches Used in Second Auditing Courses. Alan Reinstein, Wayne State University Natalie T Churyk, Northern Illinois University Table 11: Instructional Cases Formulation Advances, Inc. Jane Elizabeth Baird, Minnesota State University - Mankato Steven J Johnson, Minnesota State University, Mankato Conducting a Physical Inventory Observation of McIntyre Organics: Turning the Classroom into a Warehouse. Michael Ozlanski, Susquehanna University Suzanne Marie Seymoure, Saint Leo University Table 12: Materiality Audit Partners’ Experiences with Materiality and Detected Misstatements. William F Messier, University of Nevada-Las Vegas Aasmund Eilifsen, Norwegian School of Economics Natalia Kochetova-Kozloski, Saint Mary's University Using Ancient Rules to Develop New Perspectives on Materiality. Alan Reinstein, Wayne State University Shlomo Sawilowsky, Wayne State University Eileen Z Taylor, North Carolina State University Table 13: Fraud & Skepticism Collusive Fraud: Leader, Fraud, and Organizational Characteristics. Carol C. Bishop, Georgia Southwestern State University Dana R. Hermanson, Kennesaw State University Richard A Riley, West Virginia University Explaining Reductions in Professional Skepticism with Moral Disengagement. Jared A Eutsler, University of North Texas The Relationship between Auditor Industry Specialization and Audit Fees: An Analysis of Partner-Level Specialization in the Context of Fraud. Shannon Sidaway, rmit university Ilias G Basioudis, University of Aston Brendan O'Connell, RMIT University Table 14: Auditor Independence The Impact of Disclosing Auditor Independence and Tenure on Non-Professional Investor Judgment and Decision-Making. Tyler Williams, Bentley University The Impact of Organizational Identity and Professional Norm Salience on Internal Auditors’ Assessments of Internal Control Weaknesses. Ian T Burt, Niagara University Theresa A Libby, University of Waterloo Modeling the Role of Auditor Independence Within an Interactive Model of Audit Quality. Pamela Barton Roush, University of Central Florida Table 15: Regulation Auditor Misstatement Risk Assessments: A Study of the Impact of Workload, Nondiagnostic Information and PCAOB Guidance. Suzanne M Perry, Texas A&M University - Commerce Don W Finn, University of North Texas How 40 Years of Audit Standards Have (and Haven’t) Changed Clients’ View of the Auditor. Marcus M. Doxey, University of Alabama-Tuscaloosa Dan Stone, University of Kentucky Robert Ewing, University of Kentucky Table 16: Audit Firm Environment Engagement Partner Identification and Jurors’ Evaluation of Engagement Partner Liability. Kayla Denise Booker, Rhodes College Adrian LaTarus Mayse, Howard University An Audit Committee Member's Role in Audit Adjustment Disputes: Developing Long-Term Auditor Relationships' Effect on Audit Quality. Emily R. Seay, Ohio University Alternative Work Arrangements: Perceptions of Participants and Non-Participants. Leslie Helen Blix, Southern Illinois University - Carbondale Katherine Brunelle Sorensen, Southern Illinois University - Carbondale An Investigation into Public Accounting Firms' Use of Tangible Rewards. Krista Fiolleau, University of Waterloo Carolyn MacTavish, Wilfrid Laurier University White Giselle, University of Waterloo Table 17: Auditor Judgment Strategies to Improve Auditor Judgment in the Audit of the Statement of Cash Flows. Laura C Alford, Louisiana State University Dana Hollie, Louisiana State University - Baton Rouge How Cultural Mindsets Impact Auditor Judgments in Fair Value Auditing: Implications for Practice and Research. Aaron Saiewitz, University of Nevada-Las Vegas Ying Wang, University of Massachusetts-Amherst The Impact of Individual Versus Team-Based Decision Processing on Audit Judgments: An Exploratory Analysis of Choice-Shifts. Patricia Alvaro Wellmeyer, University of California-Irvine Theodore Jaye Mock, University of California-Riverside Iris Stuart, Norwegian School of Economics
8:30 am – 9:45 am	Plenary - The Disney Audit: Views from PwC and Top Financial Experts within Disney Speakers: Christopher J. Bourdon, PwC Kristin L. Benton, PwC Gary Hansen, The Walt Disney Company Tracy Willis, The Walt Disney Company
9:45 am – 10:15 am	Break
10:15 am – 11:45 am	Concurrent Sessions 4.01  Audit Regulation Moderator: Kecia Williams Smith, Virginia Tech Auditor Regulation and Financial Reporting Quality of Financial Institutions: Evidence from the Staggered Implementation of the EU Audit Directive. Ines Simac, KU Leuven Marleen Willekens, KU Leuven Discussant: Ulrike Thuerheimer, Maastricht University Audit Regulation and the Cost of Equity Capital. Phillip T Lamoreaux, Arizona State University - Tempe Landon Mauler, Florida State University Nathan Newton, University of Missouri-Columbia Discussant: Keith Czerney, University of Nebraska-Lincoln Does the Dodd-Frank Act Affect the Informativeness of Credit Rating Changes? Evidence from Audit Pricing. Bradley Lawson, Oklahoma State University Sean Thomas McGuire, Texas A&M University Dechun Wang, Texas A&M University Discussant: Colin D Reid, Washington and Lee University 4.02 Challenges/Constraints to Audit Quality Moderator: Phong Truong, Carnegie Mellon University Assessing Initiatives to Improve the Quality of Group Audits Involving Other Auditors. Elizabeth Carson, University of New South Wales Roger Simnett, UNSW Australia Ann Vanstraelen, Universiteit Maastricht Gregory M Trompeter, University of Central Florida Discussant: Sarah E Stein, Virginia Tech Consistently in Trouble: Negative Consequences of Accounting Inconsistency. Kyle Peterson, University of Oregon Roy Schmardebeck, University of Missouri T. Jeffrey Wilks, Brigham Young University Discussant: Dana Marie Wallace, University of Central Florida Audit Office Client Portfolio-Induced Time Pressure and Audit Quality. Keith Czerney, University of Nebraska-Lincoln Daun Jang, University of Nebraska-Lincoln Thomas C Omer, University of Nebraska-Lincoln Discussant: Chris E Hogan, Michigan State University 4.03 Current Issues Moderator: Devin Williams, University of Illinois Does It Matter Where Other Audit Participants are Disclosed? Juan Mao, University of Texas at San Antonio Discussant: Joseph H Schroeder, Indiana University - Bloomington University-Level Recruiting and Black Underrepresentation in the Auditing Profession. Andrew Bird, Carnegie Mellon University Chan Li, University of Pittsburgh Paul E. Madsen, University of Florida Thomas Ruchti, Carnegie Mellon University Discussant: Michelle Draeger, Oklahoma State University Engagement Partner Visibility, Fee Pressure, and the Effect on Audit Quality. Timothy Andrew Seidel, Brigham Young University Ling Lisic, George Mason University Wuchun Chi, National Chengchi University Linda Ann Myers, University of Tennessee Konxville Mikhail Pevzner, University of Baltimore Discussant: Dane M Christensen, University of Oregon 4.04 Socialization, Audit Review & PCAOB Inspections Moderator: Brett A. Rixom, Florida International University Socialization, Transition, and Role Acquisition: Evidence on Becoming a Professional in Public Accounting. Kimberly D Westermann, Cal Poly Mark Covaleski, University of Wisconsin-Madison Christine Earley, Providence College Karla Johnstone, University of Wisconsin-Madison Discussant: Eldar Maksymov, Arizona State University Self-Serving Bias and Affective Reactions to Audit Review. Kimberly D Westermann, Cal Poly Jean C Bedard, Bentley University Lindsay Andiola, Virginia Commonwealth University Discussant: Christine Gimbar, DePaul University PCAOB Inspections and the Use of Standardized Audit Technologies. Colleen M Boland, University of Wisconsin-Milwaukee Brian E Daugherty, University of Wisconsin-Milwaukee Denise Dickins, East Carolina University Discussant: Heather Carrasco, Texas Tech 4.05 Cyber Security Risk Management Program Examination Engagements Moderator: Jefim Boritz, University of Waterloo Panelists: Chris Halterman, EY Erin Mackler, AICPA Catherine Nance, Center for Audit Quality
12:00 pm – 1:30 pm	Luncheon Business Meeting, Awards and RecognitionSpeaker: Audrey A. Gramling, Colorado State University
1:45 pm – 3:15 pm	Concurrent Sessions 5.01 Benefits and Unintended Consequences of Auditor Inspections Moderator: Barbara Murray Grein, Drexel University What is the Effect of the PCAOB Part II Inspection Report Disclosure of Income Tax Deficiencies on Auditor-Provided Tax Services? Jaehan Ahn, University of Oklahoma Herita Akamah, University of Nebraska – Lincoln Sydney Shu, San Diego State University Discussant: Phillip T Lamoreaux, Arizona State University - Tempe PCAOB Quality Control Inspection Reports and Changes in Market Share: A Re-Examination of Prior Evidence. William L Buslepp, Louisiana State University Lisa M Victoravich, University of Denver Jared DeLisle, washington state university - vancouver Discussant: Michael J Mowchan, American University Explaining Auditors Propensity to Issue Going-Concern Opinions Post-GFC in Australia. Elizabeth Carson, University of New South Wales Neil L Fargher, Australian National University Yuyu Zhang, Queensland University of Technology Discussant: Amanda Convery, University of Delaware 5.02 Audit Market Competition & Audit Location Moderator: G. Bradley Bennett, University of Massachusetts-Amherst The Effect of Private-Company Auditors and PCAOB-Registered Firms on Audit Market Competition. Devin Williams, University of Illinois Discussant: Elizabeth Carson, University of New South Wales The Effects of Audit-Firm Monopoly Power within Local Audit Markets. Jaehan Ahn, University of Oklahoma Discussant: Matthew Sherwood, University of Massachusetts at Amherst Performance on Within Office Distributed Audit Teams: The Roles of Shared Context, Communication, and Accountability Karla Johnstone, University of Wisconsin-Madison Denise Downey, Villanova University Kara Obermire, Oregon State University Discussant: G. Bradley Bennett, University of Massachusetts-Amherst 5.03 Corporate Governance / Auditor Response to Corruption Culture Moderator: Caroline Claro Hayek, Texas A&M University - Commerce The Role of Director and Executive Interlocks in Mitigating Uncertainty in Auditor Hiring Decisions. Clive Lennox, University of Southern California Yingri Julia Yu, Nanyang Technological University Discussant: Hua Xin, University of Louisville Professional Diversity of the Audit Committee and the Effect on the Financial Reporting Process. Kathleen Harris, Washington State University Discussant: Brian Todd Carver, Clemson University Corruption Culture, Auditor Choice, and Audit Pricing. Tracy Gu, University of Hong Kong Tse-Chun Lin, University of Hong Kong Xiaoding Liu, University of Oregon Discussant: Qian Wang, Iowa State University 5.04 Auditor and Audit Committee Independence Moderator: Nathan Lundstrom, University of Missouri-Columbia Does Audit Committee Accounting Expertise Help to Safeguard Auditor Independence? Timothy Andrew Seidel, Brigham Young University Ling Lisic, George Mason University Linda Ann Myers, University of Tennessee Konxville Jian Zhou, University of Hawaii-Manoa Discussant: Divesh Sharma, Kennesaw State University Economic Importance of the Client: When Do Shareholders Care about Auditor Independence? Sven Hoerner, Julius-Maximilians-Universitaet Wuerzburg Jacob Justus Leidner, University of Würzburg Discussant: Adam Vitalis, Georgia Institute of Technology Audit Committees’ Independence and the Information Content of Earnings Announcements in Western Europe. Alain Schatt, HEC Lausanne Discussant: James C Hansen, Weber State University 5.05 Conflicts of Interest, Fraud & Audit Quality Moderator: Lucas Mahieux, Toulouse School of Economics The Effects of Auditor Tenure on Fraud and Its Detection. Evelyn R Patterson, Indiana University - Indianapolis Reed Smith, Indiana University - Indianapolis Discussant: Amir Michael, Durham University (UK) Conflicts of Interest in Auditing. Lucas Mahieux, Toulouse School of Economics Discussant: Evelyn R Patterson, Indiana University - Indianapolis The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality. Evelyn R Patterson, Indiana University - Indianapolis Reed Smith, Indiana University - Indianapolis Discussant: Lucas Mahieux, Toulouse School of Economics
3:15 pm – 3:45pm	Break
3:45 pm – 5:15 pm	Concurrent Sessions 6.01 Auditor Expertise Moderator: Olena Victoria Watanabe, Iowa State University Auditor Expertise in Mergers and Acquisitions. Ronen Gal-Or, Northeastern University Rani Hoitash, Bentley University Udi Hoitash, Northeastern University Discussant: Timothy Andrew Seidel, Brigham Young University Effects of Auditor-Provided Tax Services on Book-Tax Differences and Investors’ Mispricing of Book-Tax Differences. Bing Luo, San Francisco State University Discussant: Jeanmarie Lord, University of Texas at Austin Relevance versus Reliability: Industry Specialist Auditors and Accrual Informativeness. Annelies HK Renders, Universiteit Maastricht Britt Smeets, Maastricht University Ann Vanstraelen, Universiteit Maastricht Patrick Vorst, Universiteit Maastricht Discussant: Nicole V.S. Ratzinger-Sakel, University of Hamburg 6.02 Individual Auditor Effects on Audit Quality Moderator: Eric Condie, University of Wisconsin - Madison Audit Committee Members' Social Identities and Corporate Governance Roles: Evidence from IPOs. Kara Obermire, Oregon State University Discussant: Colleen M Boland, University of Wisconsin-Milwaukee Audit Firm Tenure, Intertemporal Comparability, and Corporate Bond Rating Properties. Xia Zhang, University of Washington - Tacoma Sam Bonsall, Ohio State University Inder K Khurana, University of Missouri-Columbia Discussant: Li Zheng Brooks, Washington State University Academic Practitioner Auditors. Juergen Ernstberger, Technische Universitaet Muenchen Christopher Koch, Johannes Gutenberg University Mainz Martin Prott, Technical University of Munich Discussant: Matthew David Baugh, University of Missouri-Columbia 6.03 Auditor Assessment of Risk & Professional Skepticism Moderator: Angie M Abdel Zaher, American University Cairo Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees. He Li, Rutgers Business School Won Gyun No, Rutgers, The State University of New Jersey Jefim Boritz, University of Waterloo Discussant: Quinn Thomas Swanquist, Georgia State University Do External Auditors Respond to Tax Risk? Evidence from Audit Fees and Auditor-Provided Tax Services. John L Abernathy, Kennesaw State University Eric T Rapley, Colorado State University James Stekelberg, University of Arizona-Tucson Discussant: Nathan Newton, University of Missouri-Columbia A Cross-National Investigation of Auditors’ Professional Skepticism: The Role of Informal Institutions. Olof Bik, Nyenrode Business Universiteit Reggy Hooghiemstra, University of Groningen Discussant: Roger Simnett, UNSW Australia 6.04 Non-Auditing Services / Opinion-Shopping Moderator: Thomas David Adams, University of Connecticut Do Firms Successfully Shop for Preferred Accounting Treatment? Evidence from Changes in Accounting Estimates. Jieying Zhang, University of Texas at Dallas Yuping Zhao, University of Houston-Houston Discussant: Christophe Van Linden, Belmont University The Determinants and Value Relevance of Voluntarily Disclosing the Tax Planning and Compliance Components of Auditor Provided Tax Services. Ronen Gal-Or, Northeastern University Michelle Harding, University of Tennessee-Knoxville Vic Naiker, Monash University - Caulfield Discussant: Kecia Williams Smith, Virginia Tech The Impact of Benefit Plan Audits on Financial Statement Audit Quality and Financial Statement Auditor Choice. Jaclyn Prentice, Oklahoma State University Kenneth L Bills, University of Arkansas Gary Peters, University of Arkansas-Fayetteville Discussant: Marc Eulerich, University Duisburg-Essen 6.05 Audit Quality & Judgment Moderator: Kendall O Bowlin, University of Mississippi Ego Depletion and Auditors' JDM Quality. Patrick J Hurley, Northeastern University Discussant: Jason L. Smith, University of Nevada-Las Vegas Mandatory Disclosure of Audit Engagement Partners: Effects on Audit Quality. Veena Looknanan Brown, University of Wisconsin-Milwaukee Jodi Lynn Gissel McDowell, Marquette University Adam Vitalis, Georgia Institute of Technology Discussant: Kendall O Bowlin, University of Mississippi Audit Quality Indicators: An Activity. Anna J Johnson-Snyder, Bradley University Denise Dickins, East Carolina University Rebecca Fay, East Carolina University John T. Reisch, East Carolina University Discussant: Natalia Kochetova-Kozloski, Saint Mary's University
5:30 pm – 6:30 pm	Reception

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org.

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