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1.01 Audit Quality and Institutional Factors
Auditing - 1.2 CH
Moderator: Xiaochi Ge, City, University of London

Agency Conflicts and the Demand for Perceived Audit Quality in Microfinance Institutions
Gordon Mwintome, University of Agder
Stephen Zamore, University of Agder
Joseph Agana, University of Agder
Roy Mersland, University of Agder
Samuel Anokye Nyarko, Université libre de Bruxelles and University of Agder
Discussant: Xiaochi Ge, City, University of London

Does More Competition Improve the Incumbent’s Audit Quality? Evidence from the Emergence of Second-Tier Audit Firms in China
Xiaochi Ge, City, University of London
Pawel Bilinski, City, University of London
Arthur Kraft, City, University of London
Discussant: Stephen Zamore, University of Agder

Plenary Session: Academic Research Needs to Support IASB Post-implementation Reviews of Standards
Accounting-1.2 CH

Speaker: Ann Tarca IFRS Foundation

Welcome
Judy Beckman, IAS President, University of Rhode Island

The IASB relies on academic research in its standard setting process. Factors this session is intended to include a focus on research/practice interactions in accounting.

3.01 Audit Quality: International Evidence
Auditing - 1.8 CH
Moderator: Ben Le, The University of Tennessee at Martin

Audit Quality, Earnings Management and Cost of Equity Capital: Evidence from a Developing Market
Ben Le, The University of Tennessee at Martin
Paula Moore, The University of Tennessee at Martin
Discussant: Oksana Kim, Minnesota State University Mankato

Import Substitution: Implications for Auditors
Oksana Kim, Minnesota State University Mankato
Anna Alon, University of Agder
Discussant: Savannah Guo, University of Nevada, Reno

Too Busy to Care? An Examination of the Effect of Audit Partner Work Overload on Audit Quality
Savannah Guo, University of Nevada, Reno
Ning Hu, Southwestern University of Finance and Economics
Qianwen Zheng, Southwestern University of Finance and Economics
Discussant: Ben Le, The University of Tennessee at Martin
 

JIAR Plenary Session
Accounting - 1.8 CH
Modeartor: Steve Lin, University of Memphis

The State Expropriation Risk and Pricing of Foreign Earnings
Ibrahim Siraj, Long Island University - CW Post Campus
Iftekhar Hasan, Fordham University University of Sydney, and Bank of Finland
Amine Tarazi, University of Limoges
Qiang Wu, Hong Kong Polytechnic University 
Discussant: Stefano Cascino, London School of Economics and Political Sciences

The Interaction Effect of Foreign Language and Obedience Pressure on Ethical Judgment in Accounting
Satoshi Sugahara, Kwansei Gakuin University
Nishinomiya, Hyogo
Noriyuki Tsunogaya, Nagoya University
Jong-Hoon Kim, Senshu University
Discussant: Elaine Wang, University of Massachusetts at Amherst

Moderator: Chang Zhao, University of St.Gallen

Earnings Disclosure Activity via Twitter of the S&P 500 Firms: An Analysis of Information Content and Audience Response
Jamie Johnston, University of St.Gallen
Discussant: Gilberto Marquez-Illescas, The University of Rhode Island

Non-IFRS Earnings Information in Financial Highlights of Annual Reports—Evidence from Australia
Chang Zhao, University of St.Gallen
Tami Dinh, University of St.Gallen
Helen Kang, UNSW Sydney
Discussant: Ben Le, The University of Tennessee at Martin

Market Reaction to Restatements Attributed to Violations of Principles and Rules Based Accounting Standards 
Steve Wen-Jen Lin, The University of Memphis 
Discussant: Hong Kim Duong, Old Dominion University 

Auditing - 1.8 CH
Moderator: Cristina Florio, University of Verona

Differential Post-Reform Impacts: U.K. and Italian Auditors’ Perceptions And Experience After the Implementation of the EU Audit Directive (2016)
Michael Kend, RMIT University
Giulia Leoni, University of Genoa
Cristina Florio, University of Verona
Discussant: Paul Andre, University of Lausanne

Understanding the Determinants of Key Audit Matters
Gordon Mwintome, University of Agder
Anna Alon, University of Agder
Stephen Zamore, University of Agder
Joseph Agana, University of Agder
Discussant: Cristina Florio, University of Verona

Interlocked Audit Partners and Board Directors: An Examination of Financial Reporting Quality 
Valeria Volpentesta, University of Lausanne
Paul Andre, HEC Lausanne
Discussant: Gordon Mwintome, University of Agder

Accounting - 1.2 CH
Moderator: Mahendra Gujarathi, Bentley University

CPA Evolution: Emerging Specialization in the U.S. Public Accountancy
Recep Pekdemir, University of Wisconsin–La Crosse
Ayca Zeynep Suer, Istanbul University
Discussant: Mahendra Gujarathi, Bentley University

The Implementation of Inline XBRL (iXBRL) and the IFRS-Based XBRL Taxonomy in the EU and U.S.—The Case of SAP SE.
Kristine M. Brands, United States Air Force Academy
Mark A. Holtzblatt, Cleveland State University
Discussant: Oksana Kim, Minnesota State University, Mankato

Auditing - 1.8 CH
Moderator: Huichi Huang, North Dakota State University

Determinants and Consequences of Audit-Firm Profitability: Evidence from Key Audit Matters
Zeyun (Jeff) Chen, Texas Christian University
Anastasios Elemes, ESSEC Business School
Ole-Kristian Hope, University of Toronto
Aaron Yoon, Northwestern University
Discussant: Joseph Zhang, The University of Memphis

Do Chief Audit Executives Matter? Evidence from Turnover Events
Gerald Lobo, University of Houston
Meng Lyu, Fudan University
Bing Wang, Nanjing University
Joseph Zhang, The University of Memphis
Discussant: Chuong Do, University of Nevada, Reno

The PCAOB International Inspections Regime and Debt Contracting: Evidence from American Depositary Receipt Firms
Huichi Huang, North Dakota State University
Yutao Li, University of Lethbridge
Discussant: Zeyun (Jeff) Chen, Texas Christian University