Program | American Accounting Association

Abstracts

Thursday, January 11, 2018

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 12, 2018

7:30 am – 8:30 am	Continental Breakfast Pathways to a Sustainable Future Speaker: Anne L. Christensen, AAA President, Montana State University-Bozeman
8:30 am – 9:45 am	Welcome & Plenary Session If You’re So Smart, Why Aren’t You Happy? Speaker: Raj Raghunathan, The University of Texas at Austin Sponsored by RSM
9:45 am – 10:15 am	Break
10:15 am – 11:45 am	Concurrent Sessions Session 1.01: Panel: Challenges Facing the Audit Profession Auditing - 1.8 CH Moderator: Cindy Fornelli, Center for Audit Quality Panelists: Phillip Austin, BDO USA LLP Scott Zimmerman, Ernst & Young LLP Marty Baumann, PCAOB Dan Sunderland, Deloitte LLP Session 1.02: Accounting Firm Policy and Audit Quality Auditing - 1.8 CH Moderator: Bright Asante-Appiah, Lehigh University Accounting Firm’s Internal Characteristics and Audit Quality. Joshua Khavis, Temple University Jagan Krishnan, Temple University Discussant: Neil L. Fargher, The Australian National University Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality. Anna Gold, Vrije Universiteit Amsterdam Yu Flora Kuang, The University of Melbourne Gladys Lee, The University of Melbourne Bo Qin, The University of Melbourne Discussant: Shuo Li, Western Washington University Human Resource Management in Big Four Audit Firms and Audit Quality. Jorien Pruijssers, McGill University Ines Simac, KU Leuven Marleen Willekens, KU Leuven Discussant: Timothy Andrew Seidel, Brigham Young University Session 1.03: Audit Partner Auditing - 1.8 CH Moderator: Christopher Calvin, University of Dayton What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses. Lauren Dreher Cunningham, The University of Tennessee Chan Li, University of Pittsburgh Sarah E. Stein, Virginia Polytechnic Institute and State University Nicole Wright, James Madison University Discussant: Quinn Thomas Swanquist, The University of Alabama On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data. Brandon Gipper, Stanford University Luzi Hail, University of Pennsylvania Christian Leuz, The University of Chicago Discussant: Joseph H. Schroeder, Indiana University Bloomington Out of Sight, Out of Mind: Does Audit Partner Proximity to Clients Matter? Nicholas Jennings Hallman, The University of Texas at Austin Jere R. Francis, University of Missouri Nargess Golshan Mottaghi, University of Missouri Discussant: Michael J. Mowchan, American University Session 1.04: Auditor Choice and Audit Quality Auditing - 1.8 CH Moderator: Brian C. Fitzgerald, Northeastern University A Two-Sided Matching Model of the Audit Market for IPO Firms. Aneesh Raghunandan, The London School of Economics and Political Science Maureen McNichols, Stanford University Ken Li, Stanford University Discussant: Jaehan Ahn, Northeastern University An Investigation of the Market’s Perception and Pricing of Auditor Competence: Evidence from PwC’s Oscars Blunder. William L. Buslepp, Louisiana State University Lawrence J. Abbott, University of Wisconsin–Milwaukee Discussant: Brant Erich Christensen, University of Missouri Auditor Selection and Investment Risk. Benjamin Hoffman, Kent State University Trung Huy Pham, Kent State University Mai Dao, The University of Toledo Discussant: Brian Todd Carver, Clemson University Session 1.05: Audit Team Communication/Knowledge Sharing Auditing - 1.8 CH Moderator: Erin L. Hamilton, University of Nevada, Las Vegas Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial. Cassandra Estep, Emory University Discussant: Erin L. Hamilton, University of Nevada, Las Vegas Overcoming Communication Challenges: Can Taking the Specialist’s Perspective Improve Auditors’ Critical Evaluation and Integration of the Specialist’s Work? Jennifer R. Joe, University of Delaware Yi-Jing Wu, Texas Tech University Aleksandra B. Zimmerman, Northern Illinois University Discussant: Sara Gouchnauer, The University of Mississippi The Multitasking Audit Environment: How Alternative Modes of Communication Affect Team Performance. Veena Looknanan Brown, University of Wisconsin–Milwaukee Juergen Sidgman, University of Wisconsin–Oshkosh Joseph F. Brazel, North Carolina State University Discussant: Emily Kathryn Hornok, The University of Mississippi Session 1.06: Auditor Interventions to Improve Audit Quality Auditing - 1.8 CH Moderator: Marcus M. Doxey, The University of Alabama How Does an Audit or a Forensic Mindset Influence Auditors’ Fraud Risk Assessment and Subsequent Risk Response? Lawrence Chui, University of St. Thomas Mary B. Curtis, University of North Texas Byron Pike, Minnesota State University Mankato Discussant: Sean McCarthy, University of Wisconsin– Milwaukee How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures. Jessica Buchanan, Kent State University David Piercey, University of Massachusetts Amherst Discussant: Marcus M. Doxey, The University of Alabama On-the-Job Coaching: Does One “Bad Apple” Spoil Audit Subordinates’ Commitment to the Firm? Lindsay Andiola, Virginia Commonwealth University Jean C. Bedard, Bentley University Joleen Kremin, Portland State University Discussants: Dan Zhou, University of Illinois at Urbana-Champaign
12:00 pm – 1:45 pm	Lunch Think smarter. Think differently. Speaker: Bill Kittell Sponsored by Grant Thornton
2:00 pm – 3:30 pm	Concurrent Sessions Session 2.01: Panel: Data Analytics and Auditing Auditing - 1.8 CH Moderator: Margaret H. Christ, The University of Georgia Panelists: Catherine Banks, EY LLP Marc Macaulay, KPMG LLP Evan DeFord, Grant Thornton LLP Julie Peters, PricewaterhouseCoopers LLP Dan Sunderland, Deloitte LLP Session 2.02: Audit Pricing Auditing - 1.8 CH Moderator: Eric Condie, Georgia Institute of Technology Not Only Who But Where: A Structural Approach of Incorporating Location Into Our Understanding of the Audit Market. Seong Jin Ahn, Washington University Discussant: Xia Eliza Zhang, University of Washington, Tacoma Customer-Base Concentration and Audit Pricing. John Daniel Eshleman, Michigan Technological University Yun Ke, Brock University Shuo Li, Western Washington University Discussant: Christopher Calvin, University of Dayton Misclassification of Audit-Related Fees as a Measure of Pre-Audit Financial Reporting Quality: Implications for Financial Reporting and Audit Quality. Joseph Legoria, Louisiana State University William L. Buslepp, Louisiana State University Regina Cavalier Rosa, University of New Orleans Danny Shaw, Louisiana State University Discussant: Marleen Willekens, KU Leuven Session 2.03: Audit Quality Auditing - 1.8 CH Moderator: William Docimo, University of Pittsburgh Are Referred-to Auditors Associated with Lower Audit Quality? Jayanthi Krishnan, Temple University Mengtian Li, Temple University Discussant: Lauren Dreher Cunningham, The University of Tennessee Audit Personnel Salaries and Audit Quality. Jeffrey Lamro Hoopes, The University of North Carolina at Chapel Hill Kenneth Merkley, Cornell University Joseph Pacelli, Indiana University Bloomington Joseph H. Schroeder, Indiana University Bloomington Discussant: Joshua Gunn, University of Pittsburgh Is Office Human Resource Capacity Associated with Engagement Audit Quality? Albert L. Nagy, John Carroll University Matthew Sherwood, University of Massachusetts Amherst Aleksandra B. Zimmerman, Northern Illinois University Discussant: Nam Ho, Carnegie Mellon University Session 2.04: Auditor Choice Auditing - 1.8 CH Moderator: Amanda Convery, University of Delaware Do Lenders Have Favorite Auditors? Andrew Bird, Carnegie Mellon University Thomas Ruchti, Carnegie Mellon University Stephen Adam Karolyi, Carnegie Mellon University Discussant: Stephen Rowe, University of Arkansas Financial Reporting Choices of Large Private Firms. Jennifer J. Gaver, The University of Georgia Paul Mason, Baylor University Steve Utke, University of Connecticut Discussant: Thomas Ruchti, Carnegie Mellon University To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice. Kenneth L. Bills, University of Arkansas Matthew Cobabe, Virginia Polytechnic Institute and State University Jeffrey A. Pittman, Memorial University of Newfoundland Sarah E. Stein, Virginia Polytechnic Institute and State University Discussant: Marsha Keune, University of Dayton Session 2.05: Client Influence Auditing - 1.8 CH Moderator: Kamber Vittori Hetrick, University of Illinois at Urbana-Champaign Audit Partners’ Acceptance of Client-Preferred Accounting Methods: The Influence of Client Importance and Role Identity Salience. Sean Hillison, Virginia Polytechnic Institute and State University Discussant: Allen D. Blay, Florida State University How Higher Performance on Client Service Affects Auditors’ Willingness to Challenge Management’s Preferred Accounting. Michael Ricci, The University of Georgia Discussant: Kamber Vittori Hetrick, University of Illinois at Urbana-Champaign The Influence of “Relationship” Partners on Client Managers’ Negotiation Positions. Mary Kate Dodgson, Northeastern University Christopher P. Agoglia, University of Massachusetts Amherst Bradley Bennett, University of Massachusetts Amherst Discussant: Kathryn Holmstrom, Georgia Institute of Technology Session 2.06: Effects of Expanded Audit Reporting Auditing - 1.8 CH Moderator: Brent A. Garza, Texas A&M University The Effect of Expanded Audit Report Disclosures on Users’ Confidence in the Audit and the Financial Statements. Peter Kipp, University of North Texas Discussant: Aaron Saiewitz, University of Nevada, Las Vegas The Effect of Increased Audit Disclosure on Managerial Decision Making: Evidence from Disclosing Critical Audit Matters. Jeremiah Bentley, University of Massachusetts Amherst Tamara A. Lambert, Lehigh University Ying Wang, University of Massachusetts Amherst Discussant: Jeremy Vinson, Clemson University How do Nonprofessional Investors Respond to Disclosure of Audit Quality Indicators? Jeffrey Brown, Baylor University Velina Krastimirova Popova, Kennesaw State University Discussant: Brent A. Garza, Texas A&M University
3:30 pm – 4:00 pm	Break
4:00 pm – 5:30 pm	Concurrent Sessions Session 3.01: Panel: Applying New Attestation Standards to Sustainability Reporting - Informing Research and Teaching Auditing- 1.8 CH Moderator: Patricia Johnson, SUNY at Fredonia Panelists: Dorsey Baskin, Grant Thornton LLP Scott Schowalter, North Carolina State University Roger Simnett, UNSW Sydney, Chair and CEO of AUASB Session 3.02: Auditor and Client Reputation Auditing - 1.8 CH Moderator: Michelle Draeger, Oklahoma State University Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices. Jenna Burke, University of Colorado Denver Rani Hoitash, Bentley University Udi Hoitash, Northeastern University Discussant: Sarah Barron Stuber, Michigan State University Internal Audit Stigma Awareness and Internal Audit Outcomes: Stuck Between a Rock and a Hard Place. Marc Eulerich, University of Duisburg-Essen Joleen Kremin, Portland State University Kristen Kelli Saunders, University of Nebraska–Lincoln David A. Wood, Brigham Young University Discussant: Andrew John Imdieke, University of Notre Dame The Role of Beliefs in Auditor-Client Matches. Elisabeth Plietzsch, University of Graz Sebastian Kronenberger, Leibniz University of Hanover Discussant: Aneesh Raghunandan, The London School of Economics and Political Science Session 3.03: Corporate Governance Auditing - 1.8 CH Moderator: Tyler Kleppe, University of Arkansas Audit Committee Expertise: An Examination of the Post-SOX Era. Brandon Szerwo, University at Buffalo, SUNY Discussant: Ann Gaeremynck, KU Leuven Corporate Philanthropy and Auditors’ Engagement Risk. Feng Guo, The University of Kansas Stephen John Lusch, The University of Kansas Adi Masli, The University of Kansas Discussant: Musaib Ashraf, The University of Arizona Does Audit Committee Accounting Expertise Assuage Auditor Rent Extraction? Evidence from a Natural Experiment. James C. Hansen, Weber State University Ling Lisic, Virginia Polytechnic Institute and State University Timothy Andrew Seidel, Brigham Young University Discussant: Kara Obermire, Oregon State University Session 3.04: Internal Controls and Firm Performance Auditing - 1.8 CH Moderator: Santanu Mitra, Wayne State University Internal Controls and Operational Performance of Nonprofit Organizations. Nathan R. Berglund, Mississippi State University Mikhail Sterin, Oklahoma State University Discussant: Russell Williamson, University of Kentucky Internal Control Quality and Bank Risk-Taking and Performance. Matthew Baugh, Arizona State University Matthew Stephen Ege, Texas A&M University Christopher G. Yust, Texas A&M University Discussant: Padmakumar Mathrumandiram Sivadasan, Tulane University Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data. Preeti Choudhary, The University of Arizona Discussant: Leah Elena Muriel, Oklahoma State University Session 3.05: Fraud Auditing - 1.8 CH Moderator: Brian Matthew Goodson, University of Cincinnati A Buffer/Conduit Theory Relating Organizational Culture to Fraud. Philip Beaulieu, University of Calgary Alan Reinstein, Wayne State University Discussant: Aleksandra B. Zimmerman, Northern Illinois University Decomposition Approach in Enhancing Auditors’ Fraud Risk Assessment. Waymond Rodgers, University of Hull/ The University of Texas at El Paso Badriya Al Shammakhi, Higher Colleges of Technology Discussant: Brian Matthew Goodson, University of Cincinnati Error or Fraud? The Effect of Omissions on Management’s Fraud Strategies and Auditors’ Evaluations of Identified Misstatements. Erin L. Hamilton, University of Nevada, Las Vegas Jason L. Smith, University of Nevada, Las Vegas Discussant: Natalia Kochetova, Saint Mary’s University Session 3.06: Interesting Studies/Unrelated Topics Auditing - 1.8 CH Moderator: Robert P. Mocadlo, University of North Dakota Does the Reporting of Critical Audit Matters Affect Nonprofessional Investors’ Perceptions of the Readability of the Audit Report and Audit Quality? Brian Todd Carver, Clemson University Leah Elena Muriel, Oklahoma State University Brad Trinkle, Mississippi State University Discussant: Jonathan Grenier, Miami University Knowledge Sharing to Internal Auditors: Examining Procedural Fairness of the Internal Audit Process and Internal Auditor Type. Megan Seymore, University of North Texas Jesse C. Robertson, University of North Texas Discussant: Joel Owens, University of Nebraska–Lincoln Rewards and Pressure to Improve Audit Quality: Facilitative for Auditors with Low Drive but Undermining for Auditors with High Drive. Herman van Brenk, Nyenrode Business University Barbara Majoor, Nyenrode Business University Discussant: Robert P. Mocadlo, University of North Dakota
5:30 pm–7:15 pm	Business Meeting and Reception
Saturday, January 13, 2018

7:30 am – 8:30 am	Continental Breakfast & Research and Education Forum Auditing - 1.0 CH Table 1: Audit Industry Expertise Auditor Industry Expertise, Fee Premium and Audit Quality: An Examination from Audit Team Perspective. Zilong Song, Wuhan University Yumiao Yu, Wuhan University Jun Zhan, California State University, Northridge Do Banks Audited by Specialists Engage in Less Real Activities Management? Neil L. Fargher, The Australian National University Wenxuan Hou, University of Edinburgh John Ziyang Zhang, University of Liverpool Table 2: Audit Partners Determinants and Economic Consequences of Signing Auditor Turnover. Juan Mao, The University of Texas at San Antonio Baolei Qi, Xi’an Jiaotong University Gender Representation Among the Partnership at Large CPA Firms: An Examination of Public Filers and Governmental Entities. Elizabeth D. Almer, Portland State University Kathleen Harris, Washington State University Julia L. Higgs, Florida Atlantic University Joseph R. Rakestraw, Florida Atlantic University Retiring Auditors’ Client Portfolio Decisions and Audit Quality. Li-Chun Kuo, National Taipei University Chan-Jane Lin, National Taiwan University Table 3: Audit Quality 1 Accounting Firm Office Level Cultural Dynamics: Exploring Differences in Audit Reporting and Quality Following the Implosion of Arthur Andersen. Timothy J. Fogarty, Case Western Reserve University R. Drew Sellers, Kent State University Aleksandra B. Zimmerman, Northern Illinois University Big 4 Auditor Choice and the 10-K Length. Nattavut (Simon) Suwanyangyuan, Simon Fraser University Modeling Type I Going Concern Reporting Errors. Nathan R. Berglund, Mississippi State University Table 4: Audit Quality 2 Do Extended Auditors’ Reports Reveal Audit Quality? - A Textual Analysis. Penny Fanyuan Zhang, The Australian National University Greg Shailer, The Australian National University The Impact of PCAOB International Registration on Audit Quality and Audit Fees: Evidence from China. Wuchun Chi, National Chengchi University Hamilton Elkins, University of Saskatchewan Gerald Lobo, University of Houston Partha Sarathi Mohapatra, California State University, Sacramento The Valuation, Revenue Management, and Subsequent Financial Restatement of IPO Firms. Norman Massel, Louisiana State University Jungeun Park, Louisiana State University Kenneth J. Reichelt, Louisiana State University Table 5: Client Industry and Audit Determinants and Consequences of Assurance Purchases in Small U.S. Banks. Ashley W. Douglass, Trinity University Non-Financial Disclosure, Assurance, and Financial Reporting Quality: Evidence from the European Banking Sector. Janine Maniora, Technical University of Dortmund Nadine Georgiou, Technical University of Dortmund Table 6: Corporate Governance & Management Forecasts An Empirical Analysis of “Superior” Management Earnings Forecast. Tina Wang, University of Houston Costs and Benefits of Audit Committee Interlocking. Ahmad Hammami, Concordia University Alexey Lyubi mov, Concordia University Corporate Governance & Management Forecasts Ahmad Hammami, Concordia University Alexey Lyubimov, Concordia University Reputation Capital of Directorships and Audit Quality Evidence from the Analysis of Board Centrality and Audit Fees. Antti Fredriksson, Turku School of Economics Anila Kiran, Aalto University Lasse Niemi, Aalto University Table 7: Auditing Environment Analyzing Pedagogical Approaches Used in Second Auditing Courses. Alan Reinstein, Wayne State University Natalie T. Churyk, Northern Illinois University An Analysis of CPA Perceptions of the Peer Review Process. Alan Reinstein, Wayne State University Barbara Apostolou, West Virginia University Timothy J. Fogarty, Case Western Reserve University The Scientific Landscape of Internal Audit Research – A Bibliometric Analysis. Joel Behrend, University of Duisburg-Essen Marc Eulerich, University Duisburg-Essen Table 8: Financial Restatement, Fraud and Audit Risk Auditors’ Response to Classification Shifting: Evidence from U.S. Firms. Hongkang Xu, University of Massachusetts Dartmouth Mai Dao, The University of Toledo Which Personal Beliefs and Values Make Fraud Justifications Easier? Evidence from the World Value Survey. Natalia Maksimovna Mintchik, University of Cincinnati Table 9: Audit Regulations Adding Value to the Audit Engagement: The Compromising Effect of Regulatory Focus. Curtis Mullis, Georgia State University Table 10: Audit Deficiencies Informing Root Cause Analysis of Audit Deficiencies from a Theoretical Perspective. Christine J. Nolder, Suffolk University Kathryn Kadous, Emory University Incentives for Dishonesty: An Experimental Study with Internal Auditors. Loukas Balafoutas, University of Innsbruck Simon Czermak, Management Center Innsbruck Marc Eulerich, University of Duisburg-Essen Helena Fornwagner, University of Innsbruck Table 11: Factors Affecting Auditor Judgment Does Considering Key Audit Matters Affect Auditor Judgment Performance? Nicole V. S. Ratzinger-Sakel, University of Hamburg Jochen Theis, University of Duisburg-Essen Testing the Reliability of the Hurtt Professional Skepticism Scale. Jefim Boritz, The University of Waterloo Katharine Patterson, The University of Waterloo Carla L. Wilkin, Monash University Caulfield Kristian Rotaru, Monash University Caulfield Table 12: Assurance and Equity Crowdfunding Equity Crowdfunding: Investigating Assurance Products and Individual Factors in an Emerging Funding Context. Regan Stevenson, Indiana University Jesse C. Robertson, University of North Texas Bradley Allan Lang, Mississippi State University Jared A. Eutsler, University of North Texas Table 13: Board of Directors’ Judgment Boards of Directors’ Sanction Judgments: The Effect of Situational Factors. Joseph M. Wall, Marquette University Jodi Lynn Gissel McDowell, Marquette University Table 14: International Considerations New European Union Rules on Audits. Alan Reinstein, Wayne State University Barbara Apostolou, West Virginia University Communication between Internal Auditor and Auditee in the International Context. Ronja Krane, University of Duisburg-Essen Marc Eulerich, University of Duisburg-Essen Table 15: Materiality Filing the Gap: Understanding Materiality from a Jewish Perspective. Eileen Z. Taylor, North Carolina State University Alan Reinstein, Wayne State University Shlomo Sawilowsky, Wayne State University
8:30 am – 9:45 am	Plenary Session Why They Do It: Inside the Mind of the White-Collar Criminal Speaker: Eugene Soltes, Harvard Business School Sponsored by EY
9:45 am – 10:15 am	Break
10:15 am – 11:45 am	Concurrent Sessions Session 5.01: Panel: The Role of Materiality in the Financial Statement Audit: Will the FASB Redefinition Make a Difference? Auditing - 1.8 CH Moderator: Bill Messier, University of Nevada, Las Vegas Panelists: Lynn Turner, Former SEC Chief Accountant Jeff Johanns, Former PwC Assurance Partner Dorsey Baskin, Grant Thornton LLP Session 5.02: Audit Market Competition Auditing - 1.8 CH Moderator: Alexander Browne, The University of Texas at San Antonio Accounting Firm Associations and Auditor Market Share: Does It Pay for Small Firms to Belong to an Association? Jaehan Ahn, Northeastern University Herita Akamah, University of Nebraska–Lincoln Kenneth L. Bills, University of Arkansas Kristen Kelli Saunders, University of Nebraska–Lincoln Discussant: Joshua Scott Judd, University of Illinois at Chicago Big N Auditor Concentration and Investment Decisions. Xudong Li, Monmouth University Lili Sun, University of North Texas Discussant: Jake Krupa, University of Miami Local Competition and Auditors’ Use of Non-Audit Services. Nam Ho, Carnegie Mellon University Discussant: Mindy Hyo Jung Kim, George Mason University Session 5.03: PCAOB Inspections Auditing - 1.8 CH Moderator: Assma M. Sawani, Florida International University Do PCAOB Inspection Findings Increase Audit Firms’ Litigation Exposure? Nathan Lundstrom, University of Missouri Nathan Newton, University of Missouri Brant Erich Christensen, University of Missouri Discussant: Amanda Convery, University of Delaware Effectiveness and Consequences of PCAOB Disciplinary Actions: An Analysis of the Resulting Auditor/Client Dynamic and Audit Quality. Andrew John Imdieke, University of Notre Dame Matthew James Beck, Michigan State University Chris E. Hogan, Michigan State University Discussant: Phillip T. Lamoreaux, Arizona State University SEO Underpricing and PCAOB Inspection Reports: Do Investors Use PCAOB Inspection Information? William L. Buslepp, Louisiana State University Lawrence J. Abbott, University of Wisconsin–Milwaukee Laura Swenson, University of Wisconsin–Milwaukee James Robert Moon, Georgia State University Discussant: Keval U. Amin, Stony Brook University, SUNY Session 5.04: Factors Affecting Auditor Judgment Auditing - 1.8 CH Moderator: Amy C. Tegeler, University of Wisconsin–Milwaukee Counteracting the Directional Influence of Incentives on Auditor Judgment. Dan Zhou, University of Illinois at Urbana-Champaign Discussant: Melissa Carlisle, Case Western Reserve University An Investigation of Auditors’ Judgements when Companies Release Earnings before Audit Completion. Lori Shefchik Bhaskar, Indiana University Bloomington Patrick E. Hopkins, Indiana University Bloomington Joseph H. Schroeder, Indiana University Bloomington Discussant: Kecia Williams Smith, Virginia Polytechnic Institute and State University When Does Relevant Information Weaken Auditor Evidence Assessments? An Exploration of the Averaging Effect. Tamara A. Lambert, Lehigh University Marietta Peytcheva, Lehigh University Discussant: Amy C. Tegeler, University of Wisconsin–Milwaukee Session 5.05: Professional Skepticism Auditing - 1.8 CH Moderator: Jason L. Smith, University of Nevada, Las Vegas Cognitive Dissonance and Auditor Professional Skepticism. Ruwan Adikaram, University of Minnesota, Duluth Julia L. Higgs, Florida Atlantic University Discussant: Cassandra Estep, Emory University Examining the Impact of Audit Firms’ Use of Skepticism Feedback in Auditor Training. Aaron Saiewitz, University of Nevada, Las Vegas Mary Kate Dodgson, Northeastern University Marcus M. Doxey, The University of Alabama Discussant: Sean Hillison, Virginia Polytechnic Institute and State University When Auditors’ Skeptical Judgments do not Lead to Skeptical Actions. Erin Michelle Hawkins, Clemson University Discussant: Jason L. Smith, University of Nevada, Las Vegas
12:00 pm – 1:30 pm	Luncheon: Award Presentations and Other Announcements
1:45 pm – 3:15 pm	Concurrent Sessions Session 6.01: Panel: Is the Present-Day Audit Sustainable? Structural Challenges in the Current Model Auditing - 1.8 CH Moderator: Brian Mayhew, University ofbWisconsin–Madison Panelists: Jim Peterson, Author of “Count Down:bThe Past, Present and Uncertain Future of the Big Four Accounting Firms” Lynn Turner, Former SEC Chief Accountant Scott Zimmerman, Ernst & Young LLP Session 6.02: Non-Audit Services, Audit Timing Auditing - 1.8 CH Moderator: Margaret Warren, University of bArkansas All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing. Matthew Crook, The University of Tulsa Tamara A. Lambert, Lehigh University Brian Walkup, The University of Tulsa James D. Whitworth, University of South Florida Discussant: Nathan R. Berglund, Mississippi State University Auditor-Provided Non-Audit Services: Economic Bonding, Knowledge Spillover, or Both? Andrew John Imdieke, University of Notre Dame Thomas C. Omer, University of Nebraska–Lincoln Erik Beardsley, University of Notre Dame Discussant: Sarah E. Stein, Virginia Polytechnic Institute and State University Non-Audit Services and the Timeliness and Reliability of Earnings Announcements. Chris E. Hogan, Michigan State University Michelle L. Nessa, Michigan State University Joseph H. Schroeder, Indiana University Bloomington Discussant: Erik Beardsley, University of Notre Dame Session 6.03: Auditor Report Change, Auditor Materiality Auditing - 1.8 CH Moderator: Sean McCarthy, University of Wisconsin–Milwaukee Direct Measures of Auditors’ Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability. Preeti Choudhary, The University of Arizona Discussant: Christophe Van Linden, Belmont University Does Company Reporting of Non-GAAP Earnings Result in Less Conservative Auditor Materiality Judgments? Evidence from the U.K. Nicholas Jennings Hallman, The University of Texas at Austin Jaime J. Schmidt, The University of Texas at Austin Anne Margaret Thompson, University of Illinois at Urbana-Champaign Discussant: Stuart Dearden, University of Arkansas Is More Always Better? Disclosures in the Expanded Audit Report and their Impact on Loan Contracting. Vlad Andrei Porumb, University of Groningen Yasemin Zengin Karaibrahimoglu, University of Groningen Reggy Hooghiemstra, University of Groningen Dick de Waard, University of Groningen Discussant: Aleksandra B. Zimmerman, Northern Illinois University Session 6.04: The Effect of Audit Quality Auditing - 1.8 CH Moderator: Devin Williams, University of Illinois Banking (in)stability: Are Auditors a Cause or a Cure? Matthew James Beck, Michigan State University Allison Nicoletti, University of Pennsylvania Sarah Barron Stuber, Michigan State University Discussant: Keith Czerney, University of Nebraska–Lincoln Does Audit Quality Impact the Profitability and Information Content of Insider Trades? Paul N. Michas, The University of Arizona Nathan Chad Goldman, The University of Texas at Dallas Daniel Russomanno, The University of Arizona Discussant: Jamie Beth Diaz, The College of William & Mary Tax Avoidance, Horizontal Agency Conflicts and High-Quality Auditing in Private Firms. John Christian Langli, BI Norwegian Business School Marleen Willekens, KU Leuven Discussant: Eric T. Rapley, Colorado State University Session 6.05: Factors Affecting Auditor Judgment II Auditing - 1.8 CH Moderator: Peter Kipp, University of North Texas Ego Depletion and Evidence Integration while Auditing Complex Estimates. Emily Elaine Griffith, University of Wisconsin–Madison Jacqueline S. Hammersley, The University of Georgia Patrick J. Hurley, Northeastern University Discussant: Peter Kipp, University of North Texas The Influence of Professional Identity and Outcome Knowledge on Auditor Judgment. Anna J. Johnson, Bradley University Julia L. Higgs, Florida Atlantic University Karen L. Hooks, Florida Atlantic University Veena Looknanan Brown, University of Wisconsin–Milwaukee Discussant: Donald R. Young, Indiana University Auditor Inquiry: The Influence of Client Message Framing on Auditors’ Judgment. Jeremy Vinson, Clemson University Byron Pike, Minnesota State University Mankato Lawrence Chui, University of St. Thomas Discussant: Christine Marie Sims, The University of Georgia
3:15 pm – 4:00 pm	Break
4:00 pm – 5:30 pm	Concurrent Sessions Session 7.01: Panel: Research Relevant to Standard-Setters Auditing - 1.8 CH Moderator: Rick Hatfield, The University of Alabama and AAA Auditing Section President Panelists: Marty Baumann, PCAOB Christopher P. Agoglia, Senior Editor of Auditing: A Journal of Practice & Theory, University of Massachusetts Amherst Karla Johnstone, University of Wisconsin–Madison Session 7.02: Accounting Standards and Audit Quality Auditing - 1.8 CH Moderator: Veena Looknanan Brown, University of Wisconsin–Milwaukee Accounting Standard Precision, Corporate Governance, and Accounting Restatements. Li Fang, Iowa State University Discussant: Matthew Baugh, Arizona State University An Empirical Investigation of Auditors’ Reaction to Rules vs. Principles Based Accounting Standards. Avishek Bhandari, Florida Atlantic University Babak Mammadov, Florida Atlantic University S. Hamidreza Vakilzadeh, Florida Atlantic University Discussant: William L. Buslepp, Louisiana State University Does Mandatory IFRS Adoption Affect Audit Effort and Its Effectiveness to Constrain Earnings Management? Evidence from Italy. Kenneth J. Reichelt, Louisiana State University Dechun Wang, Texas A&M University Tatiana Mazza, Free University of Bozen Bolzano Stefano Azzali, University of Parma Discussant: Kecia Williams Smith, Virginia Polytechnic Institute and State University Session 7.03: Audit Risks, Audit Opinions, and Disclosures Auditing - 1.8 CH Moderator: Michael Edward Bitter, Stetson University Big 4 Auditors, Litigation Risk, and Disclosure Tone. Keith Czerney, University of Nebraska–Lincoln Ling Lisic, Virginia Polytechnic Institute and State University Biyu Wu, University of Nebraska–Lincoln Ivy Zhang, University of Minnesota Discussant: Qian Wang, Iowa State University Audit Procedures and Financial Statement Quality: The Positive Effects of Negative Assurance. Brad Badertscher, University of Notre Dame Jaewoo Kim, University of Rochester William R. Kinney, The University of Texas at Austin Edward Owens, Emory University Discussant: Preeti Choudhary, The University of Arizona The Impact of Crash Risk on Auditors’ Going Concern Opinion Decisions. Jagan Krishnan, Temple University Jayanthi Krishnan, Temple University Xin Zhao, Temple University Discussant: Eric Condie, Georgia Institute of Technology Session 7.04: Effects of Audit Regulation Auditing - 1.8 CH Moderator: Sonja Hightower, University of North Texas Short Horizon for Audit Partner and Earnings Quality: Evidence from a Dual-Rotation Regime. Tatiana Mazza, Free University of Bozen Bolzano Stefano Azzali, University of Parma Discussant: Juan Mao, The University of Texas at San Antonio Did the Permanent Exemption from Internal Control Audits Affect Small Firms’ Management Reporting on Internal Control? Jayanthi Krishnan, Temple University Lu Lu, Temple University Discussant: Benjamin Hoffman, Kent State University Spillover of Regulatory Enforcement Against Small Audit Firms. Phillip T. Lamoreaux, Arizona State University Michael J. Mowchan, American University Wei Zhang, Arizona State University Discussant: Robert Pawlewicz, George Mason University Session 7.05: The Effects of Regulatory Oversight/Accountability Auditing - 1.8 CH Moderator: Emily Elaine Griffith, University of Wisconsin–Madison The Effect of Anticipated Inspection Focus on Audit Effort. Yoon Ju Kang, University of Massachusetts Amherst Jennifer McCallen, University of Massachusetts Amherst Discussant: Lori Shefchik Bhaskar, Indiana University Bloomington The Influence of Inspection Focus on Auditor Judgments in Audits of Complex Estimates. Amy C. Tegeler, University of Wisconsin–Milwaukee Discussant: Julie Petherbridge, Mercer University, Atlanta How Do Third-Party Examinations Affect Decision Quality? An Interactive Experiment. Brent A. Garza, Texas A&M University Discussant: Emily Elaine Griffith, University of Wisconsin–Madison
6:00 pm – 8:00 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.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747