Program | American Accounting Association

Preliminary Program

Thursday, January 13, 2022
10:00 am–5:00 pm	Registration
12:00 pm–5:45 pm	Doctoral Consortium
1:00 pm–5:45 pm	Excellence in Auditing Education Workshop
5:45 pm-6:30 pm	Doctoral Consortium Reception
6:00 pm-7:00 pm	Recruiting Reception We know that job candidates and schools have missed out on networking in-person during the pandemic, so we will be offering a special recruiting reception at the 2022 AAA Auditing Midyear Meeting that is only available to candidates actively seeking employment (on the market) and to schools who are currently recruiting or anticipate recruiting for Fall 2022 or Spring 2023 start dates. There is no additional cost for attending this reception. If you are a candidate on the market or a faculty member representing a recruiting school, please RSVP for this reception HERE Candidates and schools are encouraged to RSVP now for planning purposes and then if your recruiting status or attendance plans change at a later date, please fill out the form again to cancel your registration.
7:00 pm–8:00 pm	Welcome Reception
Friday, January 14, 2022
7:00 am–5:00 pm	Registration
7:30 am–8:30 am	Breakfast
8:00 am - 5:00 pm	Tabletop Displays
8:30 am–9:45 am	Welcome & Plenary Speaker Auditing - 1.5 CH Speaker: Robert Rudloff, MGM Resorts International
9:45 am–10:15 am	Break
10:15 am–11:45 am	Concurrent Sessions 1.01: Panel: Discussing Current Practice Issues with the CAQ Accounting - 1.8 CH The Future of ESG Disclosures and Their Impact on Financial Reporting and Auditing Description: ESG-related matters are gaining significant attention from investors, regulators, and other stakeholders. The SEC is considering rules requiring enhanced disclosure of climate-related risks, human capital management, and board diversity. This panel will discuss the impact some of these disclosures could have on the financial statements, challenges the rules may pose for companies and auditors, and trends in assurance around ESG disclosures. Moderator: Margot Cella, Center for Audit Quality Panelists: Jim Burton, Grant Thornton LLP Jeffrey Hales, University of Texas at Austin Julie Bell Lindsay, Center for Audit Quality Julie Santoro, KPMG LLP Diana Stoltzfus, Securities and Exchange Commission 1.02: Artificial Intelligence in Auditing Auditing - 1.8 CH Moderator: Amanda Gates Carlson, University of Wisconsin–Madison “Alexa, Audit Loan Grades!”: Does Humanizing Artificial Intelligence Enhance Auditor Reliance? Ben Commerford, University of Kentucky Sean Dennis, University of Central Florida Jennifer R. Joe, University of Delaware Discussant: Matthew Holt, University of Dayton Control Issues: How Providing Input Affects Auditors’ Reliance on Artificial Intelligence Kathryn Holmstrom, Iowa State University Richard Hatfield, The University of Alabama Ben Commerford, University of Kentucky Aasmund Eilifsen, Norwegian School of Economics Finn Kinserdal, Norwegian School of Economics Discussant: Kimberly Walker, Virginia Polytechnic Institute and State University Can Artificial Intelligence Detect Biased Client Statements to Improve the Auditor-Client Inquiry Process? Aaron Saiewitz, University of Nevada, Las Vegas Robyn L. Raschke, University of Nevada, Las Vegas Pushkin Kachroo, University of Nevada, Las Vegas Shaurya Agarwal, University of Central Florida Jiheng Huang, University of Central Florida Discussant: Dan Rimkus, University of Florida 1.03: Internal Audit and Audit Firm Quality Control Auditing - 1.8 CH Moderator: Delia Valentine, Virginia Polytechnic Institute and State University Internal Audit Functions’ Response to Risk: Evidence from the College Admissions Scandal Han Yan, Washington State University Discussant: Jennifer Madden, Michigan State University The Relations between the Timing of Engagement Review, Review Efficiency, and Audit Efforts Jooanne Choi, Bentley University Discussant: Summer (Xia) Xiao, Northeastern University Good Cop or Bad Cop: What Drives the Self-Image of Internal Audit Functions? Christopher Calvin, University of Dayton Marc Eulerich, University of Duisburg-Essen Vanessa Lopez-Kasper, University of Duisburg-Essen Discussant: Romina Rakipi, University of Florida 1.04: Client and Auditor Litigation Auditing - 1.8 CH Moderator: Nathan R. Berglund, Mississippi State University Looking beyond Accounting: The Effect of Clients’ Operating Lawsuits on Audit Fees and Audit Quality Feng Guo, Iowa State University Steve Kaplan, Arizona State University Lili Sun, University of North Texas Qian Wang, The Iowa State University Discussant: Paul N. Tanyi, The University of North Carolina at Charlotte Legal Claims, Auditor Change and Post-Change Auditor-Client Alignment Hui Liu, Northwestern Polytechnical University Charles P. Cullinan, Bryant University Junrui Zhang, Xi’an Jiaotong University Discussant: J. Scott Judd, University of Illinois at Chicago Does Division of Responsibility in the Audit Report Act as a Disclaimer to Reduce Auditor Accountability? Bethany Brumley, University of Illinois at Urbana-Champaign Keith Czerney, University of Missouri Jaime J. Schmidt, The University of Texas at Austin Anne Thompson, University of Illinois at Urbana-Champaign Discussant: Nathan R. Berglund, Mississippi State University 1.05: Audit Markets and Capital Markets Auditing - 1.8 CH Moderator: Christopher J. Rossetti, The University of Kansas Determinants of Price Competition within Accounting Associations and Networks Ditmir Sufaj, KU Leuven Discussant: Meiling Zhao, The University of Arizona Auditor Reputation Impairments and Private-Client Market Share Andrew A. Acito, Virginia Polytechnic Institute and State University Jeffrey Pittman, Memorial University of Newfoundland Jonathan Truelson, Mississippi State University Discussant: Timothy Andrew Seidel, Brigham Young University Audit Quality and Short-Side Mispricing Matthew Stephen Ege, Texas A&M University Jeremiah Green, Texas A&M University Lisa Tiplady, Texas A&M University Discussant: Stuart Dearden, University of Nebraska–Lincoln
12:00 pm–1:30 pm	Lunch—Awards, Recognitions, and Business Meeting Speaker: Christine Earley, Auditing Section President
1:45 pm–3:15 pm	Concurrent Sessions 2.01: Panel: An Academic Perspective on the Future of Accounting & Assurance Accounting - 1.8 CH Description: The panel will focus on scholarly thought and theory that re-defines or extends the traditional accounting domain. Topics of conversation will include emerging data and technology trends, the current state of ESG/sustainability reporting, the broader role of accounting in addressing issues of social justice and other areas where accountability plays an important role, how accounting departments and faculty can continue to develop and prepare for an increasingly dynamic demand for accounting students, and the future of assurance in financial and non-financial reporting. Moderator: Tamara Lambert, Lehigh University *Panelists:* Margaret Christ, University of Georgia Christine Earley, Providence College Jeffrey Hales, University of Texas at Austin Jennifer R. Joe, University of Delaware 2.02: Audit Firm Culture Auditing - 1.8 CH Moderator: Laura Guichard Latiolais, University of Louisiana at Lafayette The Effect of National Office and External Inspection on Audit Partner’s Judgment Yi Luo, Queen’s University Discussant: Truman Rowley, University of Georgia (De)Motivating Employee Helping Behavior in Audit Teams Kristen Thompson, University of South Carolina Sarah Judge, Indiana University Discussant: Dan Zhou, University of Illinois at Urbana-Champaign Power and the Audit Senior Associate Emily Sokolosky Blum, Texas A&M University Kris Hoang, The University of Alabama Discussant: Carissa L. Malone, Virginia Polytechnic Institute and State University 2.03: Regulation and Oversight Auditing - 1.8 CH Moderator: Han Yan, Washington State University Auditor Political Connections and SEC Oversight Jagan Krishnan, Temple University Meng Li, Temple University Hyun Jong Park, Temple University Discussant: Chenxi Lin, The University of Oklahoma Eye off the Ball or Eye in the Sky? Sin Stocks and SEC Filing Reviews Taylor Joo, New Mexico State University Lauren Dreher Cunningham, The University of Tennessee Discussant: Nathan Goldman, North Carolina State University 2.04: Informativeness of CAMs/KAMs Auditing - 1.8 CH Moderator: Elizabeth N. Cowle, Colorado State University Not All Critical Audit Matters (CAM) Are the Same: Evidence from Distinct and Diverse CAM Disclosures Will Anding, Florida State University Allen D. Blay, Florida State University Zahn Bozanic, Florida State University Discussant: Michelle Draeger, Colorado State University Client-Specific Information in Key Audit Matters and Audit Risks Emeline Deneuve, ESSEC Business School Andrei Filip, ESSEC Business School Anne Jeny, IESEG School of Management Discussant: Linette M. Rousseau, University of Wisconsin–Madison 2.05: Auditor and Governance Dynamics Auditing - 1.8 CH Moderator: Mason Snow, Arizona State University Do Differences in Engagement Partners’ and Audit Committee Members’ Political Ideologies Influence Effective Oversight of the Financial Reporting Process? Timothy Andrew Seidel, Brigham Young University Mikhail Pevzner, University of Baltimore Robert Felix, The Catholic University of America Sattar Mansi, Virginia Polytechnic Institute and State University Discussant: TBD Who Has the Power? Examining the Power Dynamic between CFOs and Audit Partners in Goodwill Impairment Decisions Matthew A. Cobabe, Virginia Polytechnic Institute and State University Sarah E. Stein, Virginia Polytechnic Institute and State University Delia Valentine, Virginia Polytechnic Institute and State University Discussant: Matthew Stephen Ege, Texas A&M University Shareholder Ratification of Auditors after PCAOB Censures Paul N. Tanyi, The University of North Carolina at Charlotte Dasaratha Rama, Florida International University Kannan Raghunandan, Florida International University Discussant: Nathan Lundstrom, The University of Kansas 2.06: Audit Offices Auditing - 1.8 CH Moderator: Jessica Berube, Virginia Polytechnic Institute and State University Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors Lawrence J. Abbott, University of Wisconsin–Milwaukee William L. Buslepp, Louisiana State University Blair B. Marquardt, University of North Texas Stephanie Merrell, Nicholls State University Discussant: Yuzhou Chen, University of Nebraska–Lincoln Audit Firm Culture, Audit Quality and Office Growth: Multi-Method Evidence Tjibbe Bosman, University of Amsterdam Olof Bik, Nyenrode Business University Jan Bouwens, University of Amsterdam Discussant: Paul N. Michas, The University of Arizona
3:15 pm pm–3:45 pm	Break
3:45 pm–5:15 pm	Concurrent Sessions 3.01 Panel: A Discussion about Archival Proxies of Audit Quality Auditing - 1.8 CH Description: Blending perspectives from practice and academia, this panel will discuss archival proxies of audit quality. Inspired by Mark DeFond and Jieying Zhang’s (2014) survey, “A review of archival auditing research,” and Daniel Aobdia’s (2019) archival study, “Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections,” the panel hopes to extend the conversation beyond commonly used archival proxies of audit quality to identify opportunities for future research. *Moderator:* Lauren Cunningham, University of Tennessee *Panelists:* Bob Conway, Author of "The Truth About Public Accounting - Understanding and Managing the Risks the Auditors Bring to the Audit" Jacob Leidner, University of Würzburg Sarah Stuber, Texas A&M University Saad Saddiqui, Villanova University 3.02: Technology and Auditor Liability Auditing - 1.8 CH Moderator: Linda Quick, East Carolina University The Ticking Time Bomb: Population Testing and Jurors’ Assessments of Auditor Negligence Blake Holman, University of Kentucky Jenny Ulla, University of Nevada, Las Vegas Jonathan H. Grenier, Miami University D. Jordan Lowe, Arizona State University Discussant: Jeffrey Scott Pickerd, The University of Mississippi The Effects of the Use of Natural Language Processing and Task Complexity on Audit Firm Litigation Exposure Junnan Cui, St. Norbert College Jesse C. Robertson, University of North Texas Discussant: Erin Burrell Nickell, Stetson University When Does Reliance on Technology Elevate Auditor Liability? Ann Backof, University of Virginia Jonathan H. Grenier, Miami University Jason T. Rasso, University of South Carolina Discussant: Curtis Mullis, Georgia State University 3.03: Audit Firms and Innovation Auditing - 1.8 CH Moderator: Alex Johanns, University of Illinois at Urbana-Champaign Understanding the Struggle to Meaningfully Change the Audit Process: A Critical Need for Expansive Learning Jessica Berube, Virginia Polytechnic Institute and State University Roger D. Martin, University of Virginia Eric Negangard, University of Virginia Discussant: Penelope Lee Bagley, Appalachian State University Embracing a Paradoxical Environment to Promote Technological Advancements in the Auditing Profession: Prospective from Paradox Theory Kimberly Walker, Virginia Polytechnic Institute and State University Helen Brown-Liburd, Rutgers, The State University of New Jersey Discussant: Jenny Ulla, University of Nevada, Las Vegas Breaking Barriers to Change: The COVID-19 Pandemic’s Impact on Attitudes toward and Willingness to Pay for Audit Innovation Dereck D. Barr-Pulliam, University of Louisville Amanda Gates Carlson, University of Wisconsin–Madison Discussant: Alex Johanns, University of Illinois at Urbana-Champaign 3.04: Audit Committees Auditing - 1.8 CH Moderator: Brittani Shantel Jackson, Indiana University Bloomington Why it Matters: The Key Role of the Audit Committee in Expanded Audit Reporting Linette M. Rousseau, University of Wisconsin–Madison Discussant: James Joseph Anderson, Michigan State University Is CPAB Captured? A Comparison of CPAB and Joint CPAB-PCAOB Inspection Deficiencies Yi Luo, Queen’s University Discussant: Andrew Jones, Indiana University Do Audit Committee Members with Tarnished Reputations Learn from their Mistakes? Youngki Jang, University of Nebraska at Omaha Joonil Lee, Kyunghee University Peter S. H. Oh, McGill University Patrick Woong Ryu, University of Georgia Discussant: William Docimo, University of Pittsburgh 3.05: Auditor Labor Markets I Auditing - 1.8 CH Moderator: Leah Morgan Diehl, The University of Alabama Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm John L. Campbell, University of Georgia Ronen Gal-Or, Bentley University Vic Naiker, The University of Melbourne Iliyas Yusoff, Deakin University Discussant: Andrew John Imdieke, University of Notre Dame Corporate Relocations, Social Capital Changes, and Internal Control Consequences Yufan Dong, Temple University Jayanthi Krishnan, Temple University Discussant: Pietro Andrea Bianchi, Florida International University A New Wave of Audit Partners: Evidence from the Chinese Localization Rule Yini Wang, University of Miami Pietro Andrea Bianchi, Florida International University Miguel A. Minutti-Meza, University of Miami Lin Liao, Southwestern University of Finance & Economics Discussant: Robert Lowell Whited, North Carolina State University
5:30 pm–7:15 pm	Viva Las Vegas Reception The theme of this year's Friday night reception is "Viva Las Vegas!" You won't want to miss this opportunity to connect with section colleagues and experience fun Vegas-themed games and surprises.
Saturday, January 15, 2022
7:00 am–5:00 pm	Registration
7:30 am–8:30 am	Breakfast/Research Interaction Forum
8:00 am 4:00 pm	Tabletop Displays
8:30 am–9:45 am	Plenary Panel: A Path Forward: Inspired by the Notable Contribution to the Auditing Literature Award Auditing - 1.5 CH Description: This panel is inspired by the Griffith, Hammersley, and Kadous (2015) study, “Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice,” which is the recipient of the 2022 Notable Contribution to the Auditing Literature Award. Panelists will discuss the implications of this work for increasing our understanding of how auditors consider estimates and how institutional practices influence auditor judgments. Connections to other streams of auditing research and opportunities for future research will also be discussed. *Moderator:* Steve Perreault, Providence College *Author Panelists:* Emily Griffith, University of Wisconsin-Madison Jacqueline Hammersley, University of Georgia Kathryn Kadous, Emory University *Panelists:* Ann Backof, University of Virginia Dereck Barr-Pulliam, University of Louisville Brian Bratten, University of Kentucky
9:45 am–10:15 am	Break
10:15 am–11:45 am	Concurrent Sessions 4.01: Panel: Conducting Academic Research to Impact Practice Auditing - 1.8 CH Description: This panel will discuss ways in which auditing researchers can make their work more accessible to audit practitioners. Topics discussed will include the importance of connecting research findings to practice, barriers that can make audit research inaccessible to practitioners, effective strategies for attracting attention to one’s research, as well as the incentives applicable to faculty conducting this type of work. *Moderator:* Scott Showalter, North Carolina State University *Panelists:Mark Beasley, North Carolina State University Matthew S. Ege, Texas A&M University Kris Hoang, University of Alabama Rani Hoitash, Bentley University 4.02: Auditor JDM I* Auditing - 1.8 CH Moderator: Alex Johanns, University of Illinois at Urbana-Champaign A Tale of Two Mindsets: Are Skeptical Judgment and Skeptical Action Facilitated by Contrasting Mindsets? Emily Sokolosky Blum, Texas A&M University Richard Hatfield, The University of Alabama Discussant: Donald R. Young, Indiana University How Do Reward versus Penalty Framed Incentives Affect Auditor Judgments and Actions in Diagnostic Tasks? Yue Hong, DePaul University Timothy W. Shields, Chapman University Discussant: Allen D. Blay, Florida State University 4.03: Auditor Selection Auditing - 1.8 CH Moderator: Eric R. Lohwasser, Colorado State University Does the Mafia Hire Good Accountants? Pietro Andrea Bianchi, Florida International University Jere R. Francis, University of Missouri Antonio Marra, Bocconi University Discussant: Eric Condie, Georgia Institute of Technology The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation Yibin Zhou, The University of Texas at Dallas Gus De Franco, Tulane University Yuyan Guan, Nanyang Technological University Xindong Zhu, City University of Hong Kong Discussant: Sarah B. Stuber, Texas A&M University Bank Audit, Regulatory Costs and Strategic Growth Pauline Wu, The University of British Columbia Discussant: William L. Buslepp, Louisiana State University 4.04: Management Forecasts and Analyst Conference Calls Auditing - 1.8 CH Moderator: Ryan Cating, University of Central Arkansas The Responses of Non-Switching Audit Clients and Investors to Damaged Auditor Office Reputation Mei Cheng, The University of Arizona Paul N. Michas, The University of Arizona Meiling Zhao, The University of Arizona Discussant: Ashleigh Bakke, The University of Kansas Auditor Change and Management’s Issuance of Earnings Forecasts Yonghong Jia, Iowa State University Discussant: Yuping Zhao, University of Houston Do Financial Analysts’ Questions Help Auditors Infer Internal Control Weaknesses? Christian Hofmann, Ludwig Maximilian University of Munich Sebastian Kuhn, Ludwig Maximilian University of Munich Nina Schwaiger, Ludwig Maximilian University of Munich Discussant: Ryan Cating, University of Central Arkansas 4.05: Risk Assessments and Auditor Judgment Auditing - 1 .8 CH Moderator: Evisa Bogdani, University of Kentucky Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data Joseph F. Brazel, North Carolina State University Keith Jones, University of Kansas Qiyang Lian, University of Missouri–Kansas City Discussant: Robert Ronald Carnes, University of Florida The Auditor’s Application of Professional Judgment: Evidence from M&A-Related Critical Audit Matters Xi Ai, University of Louisville Discussant: Emeline Deneuve, ESSEC Business School Media Attention and Audit Labor Mix Meeok Cho, Seoul National University Discussant: Evisa Bogdani, University of Kentucky 4.06: Auditor Expertise and Style Auditing - 1.8 CH Moderator: Millie McAleer Hutton, The University of Alabama Are Good Auditors Born or Groomed? Evidence From BigN Audit Partners Who Got Their Start at a Non-BigN Audit Firm Joseph Micale, New Jersey Institute of Technology Discussant: Aleksandra B. Zimmerman, Florida State University Audit Firm and Audit Partner Style in Non-Big 4 Firms Matthew David Baugh, Arizona State University Aleksandra B. Zimmerman, Florida State University Lauren Matkaluk, Arizona State University Discussant: Bethany Brumley, University of Illinois at Urbana-Champaign Legal Intensity of Financial Reporting and Audit Quality Jagan Krishnan, Temple University Jayanthi Krishnan, Temple University Mengtian Li, Brock University Yi Liang, Temple University Discussant: Sarah E. Stein, Virginia Polytechnic Institute and State University
12:00 pm–1:30 pm	Lunch: Remembering Sandra Shelton, Ph.D. and Service Recognitions Section members will share remembrances of Dr. Sandra Shelton
1:45 pm–3:15 pm	Concurrent Sessions 5.01: Panel: Critical Thinking, Communication, and Technical Agility: How to Balance Classroom Content with Needed Skills Auditing - 1.8 CH Description: This panel will discuss how skills such as critical thinking, communication, and technical agility can be successfully conveyed and developed in a classroom setting to prepare students for the profession. Panelists include practitioners, who will provide insight on how these skills help set young professionals apart, as well as academics, who have learned through experience how to successfully strike a balance between incorporating these skills while still covering necessary auditing course content. *Moderator:* Erin Hamilton, University of Nevada-Las Vegas *Panelists:* Ryan Cupersmith, Managing Partner–EY Las Vegas Denise Hanes Downey, Villanova University John Keyser, Case Western Reserve University Lindsay Andiola, Virginia Commonwealth University 5.02: Auditor JDM II Auditing - 1.8 CH Moderator: Carissa L. Malone, Virginia Polytechnic Institute and State University Audit Firm Culture and Auditors’ Quality Threatening Behavior Olof Bik, Nyenrode Business University Tjibbe Bosman, University of Amsterdam Jan Bouwens, University of Amsterdam Discussant: Julia Ariel-Rohr, University of Wisconsin–Madison How Does Accountability and Role Drive Valuation Specialists’ Determination of Fair Value? Dereck D. Barr-Pulliam, University of Louisville Jennifer R. Joe, University of Delaware Stephani A. Mason, DePaul University Kerri-Ann Sanderson, Bentley University Discussant: Amy C. Tegeler, University of Wisconsin-Milwaukee Root Cause Analysis Research Framework Mapping Auditing JDM Research to RCA of Auditing Deficiencies in Practice—A Way Forward Christine J. Nolder, Suffolk University Daniel G. Sunderland, Northeastern University Discussant: Marcus M. Doxey, The University of Alabama 5.03: Effects of Audits on Investors and Jurors Auditing - 1.8 CH Moderator: Aubrey Whitfield, University of Massachusetts-Amherst Audit Firm Tenure and Nonprofessional Investors’ Perceptions of Entitativity and Independence Impairment: The Mitigating Effect of Partner Rotation Disclosure Brian Matthew Goodson, Clemson University Chad Matthew Stefaniak, University of South Carolina Sarah Judge, Indiana University Discussant: Sarah Thorrick, University of Massachusetts Amherst The Effects of Critical Audit Matter Recurrence and Reporting Treatment on Investors’ Information Processing, Judgments, and Decisions Hilda E. Carrillo, University of Louisville Discussant: Valerie Chambers, Weber State University Partner Identification in the Courtroom: The Role of Emotions and Counterfactual Thoughts and the Effectiveness of a Show-and-Tell Defense Erin Burrell Nickell, Stetson University Lisa M. Victoravich, University of Denver D. Jordan Lowe, Arizona State University Discussant: Junnan Cui, St. Norbert College 5.04: Auditor Labor Markets II Auditing - 1.8 CH Moderator: Wenyin Li, University of Kentucky Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force Robert Ronald Carnes, University of Florida Dane M. Christensen, University of Oregon Paul E. Madsen, University of Florida Discussant: Matthew David Baugh, Arizona State University When Employees Go to Court: Audit Office Labor Market Reputation and Audit Quality Jade Huayu Chen, The University of Arizona Discussant: Joseph H. Schroeder, Indiana University Bloomington Outside Job Opportunities for External Auditors and Audit Quality Matthew Stephen Ege, Texas A&M University Young Hoon Kim, George Mason University Dechun Wang, Texas A&M University Discussant: Matthew A. Cobabe, Virginia Polytechnic Institute and State University 5.05: Auditor Networks Auditing - 1.8 CH Moderator: Ryan T. Dunn, Auburn University Network Connectedness and the Convergence of Audit Styles Lin Wang, Central University of Finance and Economics Donghui Wu, The Chinese University of Hong Kong Yuping Zhao, University of Houston Discussant: Meng Li, Temple University Audit Partner Connectedness and Audit Performance Bo Gao, The University of Texas at El Paso Scott E. Seavey, Florida Atlantic University Discussant: Summer Liu, Arizona State University Industry Knowledge Shared across Partners within Audit Offices and Audit Quality Meiling Zhao, The University of Arizona Paul N. Michas, The University of Arizona Daniel Russomanno, The University of Arizona Discussant: Tyler Kleppe, University of Kentucky
3:15 pm–3:45 pm	Break
3:45 pm–5:15 pm	Concurrent Sessions 6.01: Qualitative Studies on Audit Firm Issues Auditing - 1.8 CH Moderator: Emily Elaine Griffith, University of Wisconsin–Madison International Rotations in Globally Networked Firms: Implications for Audit Quality Kim D. Westermann, California Polytechnic State University, San Luis Obispo Denise Hanes Downey, Villanova University Discussant: Kris Hoang, The University of Alabama Auditors’ Reaction to Feedback from PCAOB Inspections Amy C. Tegeler, University of Wisconsin–Milwaukee Denise Hanes Downey, Villanova University Veena Looknanan Brown, University of Wisconsin–Milwaukee Discussant: Kim D. Westermann, California Polytechnic State University, San Luis Obispo Unique Like Everyone Else: How the Audit Profession Selects Critical Audit Matters Steve Dannemiller, The University of Alabama Marcus M. Doxey, The University of Alabama Kris Hoang, The University of Alabama Rich Houston, The University of Alabama Discussant: Christine Gimbar, DePaul University 6.02: Behavioral Audit Research—Various Topics Auditing - 1.8 CH Moderator: Amanda Carlson, University of Wisconsin- Madison The Effects of a Client’s Social Media Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective Laura Guichard Latiolais, University of Louisiana at Lafayette Sanaz Aghazadeh, Louisiana State University Owen Brown, Baylor University Thomas J. Phillips, Louisiana State University Discussant: Peter Kipp, University of North Texas Surviving Busy Season: Microbreaks and Supervisory Support as Coping Mechanisms Devon Privette Jefferson, Virginia Commonwealth University Lindsay Andiola, Virginia Commonwealth University Patrick J. Hurley, Northeastern University Discussant: Truman Rowley, University of Georgia Balancing Loyalties: A Behavioral Study on How Supervisor-Subordinate Relationships Affect Whistleblowing Intentions Jace Garrett, Clemson University Douglas F. Prawitt, Brigham Young University Kyle Sopp, Florida State University Discussant: Amanda Carlson, University of Wisconsin- Madison 6.03: Auditors’ Report Modifications Auditing - 1.8 CH Moderator: Yijing Cui, The University of Kansas Subsequent Event Reporting and Audit Quality Among U.S. State and Local Governments Bethany Brumley, University of Illinois at Urbana-Champaign Keith Czerney, University of Missouri Anne Thompson, University of Illinois at Urbana-Champaign Wei Zhu, University of Illinois at Urbana-Champaign Discussant: James Justin Blann, University of Arkansas Auditor Conservatism: Evidence from Debt Capacity and Going Concern Reporting Ryan T. Dunn, Auburn University Discussant: Mindy Hyo Jung Kim, George Mason University 6.04: Auditor Rotation Auditing - 1.8 CH Moderator: Nathan Groff, University of Arkansas Mandatory Audit Partner Rotation in Non-Big 4 Audit Firms. William Docimo, University of Pittsburgh Discussant: Bo Ren, University of Conneticut Audit Partner Succession Planning and Audit Quality: Evidence from Staggered Partner Rotations Eric R. Lohwasser, Colorado State University Discussant: Millie McAleer Hutton, The University of Alabama

Preliminary Program

Thursday, January 13, 2022
10:00 am–5:00 pm	Registration
12:00 pm–5:45 pm	Doctoral Consortium
1:00 pm–5:45 pm	Excellence in Auditing Education Workshop
5:45 pm-6:30 pm	Doctoral Consortium Reception
6:00 pm-7:00 pm	Recruiting Reception We know that job candidates and schools have missed out on networking in-person during the pandemic, so we will be offering a special recruiting reception at the 2022 AAA Auditing Midyear Meeting that is only available to candidates actively seeking employment (on the market) and to schools who are currently recruiting or anticipate recruiting for Fall 2022 or Spring 2023 start dates. There is no additional cost for attending this reception. If you are a candidate on the market or a faculty member representing a recruiting school, please RSVP for this reception HERE Candidates and schools are encouraged to RSVP now for planning purposes and then if your recruiting status or attendance plans change at a later date, please fill out the form again to cancel your registration.
7:00 pm–8:00 pm	Welcome Reception
Friday, January 14, 2022
7:00 am–5:00 pm	Registration
7:30 am–8:30 am	Breakfast
8:00 am - 5:00 pm	Tabletop Displays
8:30 am–9:45 am	Welcome & Plenary Speaker Auditing - 1.5 CH Speaker: Robert Rudloff, MGM Resorts International
9:45 am–10:15 am	Break
10:15 am–11:45 am	Concurrent Sessions 1.01: Panel: Discussing Current Practice Issues with the CAQ Accounting - 1.8 CH The Future of ESG Disclosures and Their Impact on Financial Reporting and Auditing Description: ESG-related matters are gaining significant attention from investors, regulators, and other stakeholders. The SEC is considering rules requiring enhanced disclosure of climate-related risks, human capital management, and board diversity. This panel will discuss the impact some of these disclosures could have on the financial statements, challenges the rules may pose for companies and auditors, and trends in assurance around ESG disclosures. Moderator: Margot Cella, Center for Audit Quality Panelists: Jim Burton, Grant Thornton LLP Jeffrey Hales, University of Texas at Austin Julie Bell Lindsay, Center for Audit Quality Julie Santoro, KPMG LLP Diana Stoltzfus, Securities and Exchange Commission 1.02: Artificial Intelligence in Auditing Auditing - 1.8 CH Moderator: Amanda Gates Carlson, University of Wisconsin–Madison “Alexa, Audit Loan Grades!”: Does Humanizing Artificial Intelligence Enhance Auditor Reliance? Ben Commerford, University of Kentucky Sean Dennis, University of Central Florida Jennifer R. Joe, University of Delaware Discussant: Matthew Holt, University of Dayton Control Issues: How Providing Input Affects Auditors’ Reliance on Artificial Intelligence Kathryn Holmstrom, Iowa State University Richard Hatfield, The University of Alabama Ben Commerford, University of Kentucky Aasmund Eilifsen, Norwegian School of Economics Finn Kinserdal, Norwegian School of Economics Discussant: Kimberly Walker, Virginia Polytechnic Institute and State University Can Artificial Intelligence Detect Biased Client Statements to Improve the Auditor-Client Inquiry Process? Aaron Saiewitz, University of Nevada, Las Vegas Robyn L. Raschke, University of Nevada, Las Vegas Pushkin Kachroo, University of Nevada, Las Vegas Shaurya Agarwal, University of Central Florida Jiheng Huang, University of Central Florida Discussant: Dan Rimkus, University of Florida 1.03: Internal Audit and Audit Firm Quality Control Auditing - 1.8 CH Moderator: Delia Valentine, Virginia Polytechnic Institute and State University Internal Audit Functions’ Response to Risk: Evidence from the College Admissions Scandal Han Yan, Washington State University Discussant: Jennifer Madden, Michigan State University The Relations between the Timing of Engagement Review, Review Efficiency, and Audit Efforts Jooanne Choi, Bentley University Discussant: Summer (Xia) Xiao, Northeastern University Good Cop or Bad Cop: What Drives the Self-Image of Internal Audit Functions? Christopher Calvin, University of Dayton Marc Eulerich, University of Duisburg-Essen Vanessa Lopez-Kasper, University of Duisburg-Essen Discussant: Romina Rakipi, University of Florida 1.04: Client and Auditor Litigation Auditing - 1.8 CH Moderator: Nathan R. Berglund, Mississippi State University Looking beyond Accounting: The Effect of Clients’ Operating Lawsuits on Audit Fees and Audit Quality Feng Guo, Iowa State University Steve Kaplan, Arizona State University Lili Sun, University of North Texas Qian Wang, The Iowa State University Discussant: Paul N. Tanyi, The University of North Carolina at Charlotte Legal Claims, Auditor Change and Post-Change Auditor-Client Alignment Hui Liu, Northwestern Polytechnical University Charles P. Cullinan, Bryant University Junrui Zhang, Xi’an Jiaotong University Discussant: J. Scott Judd, University of Illinois at Chicago Does Division of Responsibility in the Audit Report Act as a Disclaimer to Reduce Auditor Accountability? Bethany Brumley, University of Illinois at Urbana-Champaign Keith Czerney, University of Missouri Jaime J. Schmidt, The University of Texas at Austin Anne Thompson, University of Illinois at Urbana-Champaign Discussant: Nathan R. Berglund, Mississippi State University 1.05: Audit Markets and Capital Markets Auditing - 1.8 CH Moderator: Christopher J. Rossetti, The University of Kansas Determinants of Price Competition within Accounting Associations and Networks Ditmir Sufaj, KU Leuven Discussant: Meiling Zhao, The University of Arizona Auditor Reputation Impairments and Private-Client Market Share Andrew A. Acito, Virginia Polytechnic Institute and State University Jeffrey Pittman, Memorial University of Newfoundland Jonathan Truelson, Mississippi State University Discussant: Timothy Andrew Seidel, Brigham Young University Audit Quality and Short-Side Mispricing Matthew Stephen Ege, Texas A&M University Jeremiah Green, Texas A&M University Lisa Tiplady, Texas A&M University Discussant: Stuart Dearden, University of Nebraska–Lincoln
12:00 pm–1:30 pm	Lunch—Awards, Recognitions, and Business Meeting Speaker: Christine Earley, Auditing Section President
1:45 pm–3:15 pm	Concurrent Sessions 2.01: Panel: An Academic Perspective on the Future of Accounting & Assurance Accounting - 1.8 CH Description: The panel will focus on scholarly thought and theory that re-defines or extends the traditional accounting domain. Topics of conversation will include emerging data and technology trends, the current state of ESG/sustainability reporting, the broader role of accounting in addressing issues of social justice and other areas where accountability plays an important role, how accounting departments and faculty can continue to develop and prepare for an increasingly dynamic demand for accounting students, and the future of assurance in financial and non-financial reporting. Moderator: Tamara Lambert, Lehigh University *Panelists:* Margaret Christ, University of Georgia Christine Earley, Providence College Jeffrey Hales, University of Texas at Austin Jennifer R. Joe, University of Delaware 2.02: Audit Firm Culture Auditing - 1.8 CH Moderator: Laura Guichard Latiolais, University of Louisiana at Lafayette The Effect of National Office and External Inspection on Audit Partner’s Judgment Yi Luo, Queen’s University Discussant: Truman Rowley, University of Georgia (De)Motivating Employee Helping Behavior in Audit Teams Kristen Thompson, University of South Carolina Sarah Judge, Indiana University Discussant: Dan Zhou, University of Illinois at Urbana-Champaign Power and the Audit Senior Associate Emily Sokolosky Blum, Texas A&M University Kris Hoang, The University of Alabama Discussant: Carissa L. Malone, Virginia Polytechnic Institute and State University 2.03: Regulation and Oversight Auditing - 1.8 CH Moderator: Han Yan, Washington State University Auditor Political Connections and SEC Oversight Jagan Krishnan, Temple University Meng Li, Temple University Hyun Jong Park, Temple University Discussant: Chenxi Lin, The University of Oklahoma Eye off the Ball or Eye in the Sky? Sin Stocks and SEC Filing Reviews Taylor Joo, New Mexico State University Lauren Dreher Cunningham, The University of Tennessee Discussant: Nathan Goldman, North Carolina State University 2.04: Informativeness of CAMs/KAMs Auditing - 1.8 CH Moderator: Elizabeth N. Cowle, Colorado State University Not All Critical Audit Matters (CAM) Are the Same: Evidence from Distinct and Diverse CAM Disclosures Will Anding, Florida State University Allen D. Blay, Florida State University Zahn Bozanic, Florida State University Discussant: Michelle Draeger, Colorado State University Client-Specific Information in Key Audit Matters and Audit Risks Emeline Deneuve, ESSEC Business School Andrei Filip, ESSEC Business School Anne Jeny, IESEG School of Management Discussant: Linette M. Rousseau, University of Wisconsin–Madison 2.05: Auditor and Governance Dynamics Auditing - 1.8 CH Moderator: Mason Snow, Arizona State University Do Differences in Engagement Partners’ and Audit Committee Members’ Political Ideologies Influence Effective Oversight of the Financial Reporting Process? Timothy Andrew Seidel, Brigham Young University Mikhail Pevzner, University of Baltimore Robert Felix, The Catholic University of America Sattar Mansi, Virginia Polytechnic Institute and State University Discussant: TBD Who Has the Power? Examining the Power Dynamic between CFOs and Audit Partners in Goodwill Impairment Decisions Matthew A. Cobabe, Virginia Polytechnic Institute and State University Sarah E. Stein, Virginia Polytechnic Institute and State University Delia Valentine, Virginia Polytechnic Institute and State University Discussant: Matthew Stephen Ege, Texas A&M University Shareholder Ratification of Auditors after PCAOB Censures Paul N. Tanyi, The University of North Carolina at Charlotte Dasaratha Rama, Florida International University Kannan Raghunandan, Florida International University Discussant: Nathan Lundstrom, The University of Kansas 2.06: Audit Offices Auditing - 1.8 CH Moderator: Jessica Berube, Virginia Polytechnic Institute and State University Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors Lawrence J. Abbott, University of Wisconsin–Milwaukee William L. Buslepp, Louisiana State University Blair B. Marquardt, University of North Texas Stephanie Merrell, Nicholls State University Discussant: Yuzhou Chen, University of Nebraska–Lincoln Audit Firm Culture, Audit Quality and Office Growth: Multi-Method Evidence Tjibbe Bosman, University of Amsterdam Olof Bik, Nyenrode Business University Jan Bouwens, University of Amsterdam Discussant: Paul N. Michas, The University of Arizona
3:15 pm pm–3:45 pm	Break
3:45 pm–5:15 pm	Concurrent Sessions 3.01 Panel: A Discussion about Archival Proxies of Audit Quality Auditing - 1.8 CH Description: Blending perspectives from practice and academia, this panel will discuss archival proxies of audit quality. Inspired by Mark DeFond and Jieying Zhang’s (2014) survey, “A review of archival auditing research,” and Daniel Aobdia’s (2019) archival study, “Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections,” the panel hopes to extend the conversation beyond commonly used archival proxies of audit quality to identify opportunities for future research. *Moderator:* Lauren Cunningham, University of Tennessee *Panelists:* Bob Conway, Author of "The Truth About Public Accounting - Understanding and Managing the Risks the Auditors Bring to the Audit" Jacob Leidner, University of Würzburg Sarah Stuber, Texas A&M University Saad Saddiqui, Villanova University 3.02: Technology and Auditor Liability Auditing - 1.8 CH Moderator: Linda Quick, East Carolina University The Ticking Time Bomb: Population Testing and Jurors’ Assessments of Auditor Negligence Blake Holman, University of Kentucky Jenny Ulla, University of Nevada, Las Vegas Jonathan H. Grenier, Miami University D. Jordan Lowe, Arizona State University Discussant: Jeffrey Scott Pickerd, The University of Mississippi The Effects of the Use of Natural Language Processing and Task Complexity on Audit Firm Litigation Exposure Junnan Cui, St. Norbert College Jesse C. Robertson, University of North Texas Discussant: Erin Burrell Nickell, Stetson University When Does Reliance on Technology Elevate Auditor Liability? Ann Backof, University of Virginia Jonathan H. Grenier, Miami University Jason T. Rasso, University of South Carolina Discussant: Curtis Mullis, Georgia State University 3.03: Audit Firms and Innovation Auditing - 1.8 CH Moderator: Alex Johanns, University of Illinois at Urbana-Champaign Understanding the Struggle to Meaningfully Change the Audit Process: A Critical Need for Expansive Learning Jessica Berube, Virginia Polytechnic Institute and State University Roger D. Martin, University of Virginia Eric Negangard, University of Virginia Discussant: Penelope Lee Bagley, Appalachian State University Embracing a Paradoxical Environment to Promote Technological Advancements in the Auditing Profession: Prospective from Paradox Theory Kimberly Walker, Virginia Polytechnic Institute and State University Helen Brown-Liburd, Rutgers, The State University of New Jersey Discussant: Jenny Ulla, University of Nevada, Las Vegas Breaking Barriers to Change: The COVID-19 Pandemic’s Impact on Attitudes toward and Willingness to Pay for Audit Innovation Dereck D. Barr-Pulliam, University of Louisville Amanda Gates Carlson, University of Wisconsin–Madison Discussant: Alex Johanns, University of Illinois at Urbana-Champaign 3.04: Audit Committees Auditing - 1.8 CH Moderator: Brittani Shantel Jackson, Indiana University Bloomington Why it Matters: The Key Role of the Audit Committee in Expanded Audit Reporting Linette M. Rousseau, University of Wisconsin–Madison Discussant: James Joseph Anderson, Michigan State University Is CPAB Captured? A Comparison of CPAB and Joint CPAB-PCAOB Inspection Deficiencies Yi Luo, Queen’s University Discussant: Andrew Jones, Indiana University Do Audit Committee Members with Tarnished Reputations Learn from their Mistakes? Youngki Jang, University of Nebraska at Omaha Joonil Lee, Kyunghee University Peter S. H. Oh, McGill University Patrick Woong Ryu, University of Georgia Discussant: William Docimo, University of Pittsburgh 3.05: Auditor Labor Markets I Auditing - 1.8 CH Moderator: Leah Morgan Diehl, The University of Alabama Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm John L. Campbell, University of Georgia Ronen Gal-Or, Bentley University Vic Naiker, The University of Melbourne Iliyas Yusoff, Deakin University Discussant: Andrew John Imdieke, University of Notre Dame Corporate Relocations, Social Capital Changes, and Internal Control Consequences Yufan Dong, Temple University Jayanthi Krishnan, Temple University Discussant: Pietro Andrea Bianchi, Florida International University A New Wave of Audit Partners: Evidence from the Chinese Localization Rule Yini Wang, University of Miami Pietro Andrea Bianchi, Florida International University Miguel A. Minutti-Meza, University of Miami Lin Liao, Southwestern University of Finance & Economics Discussant: Robert Lowell Whited, North Carolina State University
5:30 pm–7:15 pm	Viva Las Vegas Reception The theme of this year's Friday night reception is "Viva Las Vegas!" You won't want to miss this opportunity to connect with section colleagues and experience fun Vegas-themed games and surprises.
Saturday, January 15, 2022
7:00 am–5:00 pm	Registration
7:30 am–8:30 am	Breakfast/Research Interaction Forum
8:00 am 4:00 pm	Tabletop Displays
8:30 am–9:45 am	Plenary Panel: A Path Forward: Inspired by the Notable Contribution to the Auditing Literature Award Auditing - 1.5 CH Description: This panel is inspired by the Griffith, Hammersley, and Kadous (2015) study, “Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice,” which is the recipient of the 2022 Notable Contribution to the Auditing Literature Award. Panelists will discuss the implications of this work for increasing our understanding of how auditors consider estimates and how institutional practices influence auditor judgments. Connections to other streams of auditing research and opportunities for future research will also be discussed. *Moderator:* Steve Perreault, Providence College *Author Panelists:* Emily Griffith, University of Wisconsin-Madison Jacqueline Hammersley, University of Georgia Kathryn Kadous, Emory University *Panelists:* Ann Backof, University of Virginia Dereck Barr-Pulliam, University of Louisville Brian Bratten, University of Kentucky
9:45 am–10:15 am	Break
10:15 am–11:45 am	Concurrent Sessions 4.01: Panel: Conducting Academic Research to Impact Practice Auditing - 1.8 CH Description: This panel will discuss ways in which auditing researchers can make their work more accessible to audit practitioners. Topics discussed will include the importance of connecting research findings to practice, barriers that can make audit research inaccessible to practitioners, effective strategies for attracting attention to one’s research, as well as the incentives applicable to faculty conducting this type of work. *Moderator:* Scott Showalter, North Carolina State University *Panelists:Mark Beasley, North Carolina State University Matthew S. Ege, Texas A&M University Kris Hoang, University of Alabama Rani Hoitash, Bentley University 4.02: Auditor JDM I* Auditing - 1.8 CH Moderator: Alex Johanns, University of Illinois at Urbana-Champaign A Tale of Two Mindsets: Are Skeptical Judgment and Skeptical Action Facilitated by Contrasting Mindsets? Emily Sokolosky Blum, Texas A&M University Richard Hatfield, The University of Alabama Discussant: Donald R. Young, Indiana University How Do Reward versus Penalty Framed Incentives Affect Auditor Judgments and Actions in Diagnostic Tasks? Yue Hong, DePaul University Timothy W. Shields, Chapman University Discussant: Allen D. Blay, Florida State University 4.03: Auditor Selection Auditing - 1.8 CH Moderator: Eric R. Lohwasser, Colorado State University Does the Mafia Hire Good Accountants? Pietro Andrea Bianchi, Florida International University Jere R. Francis, University of Missouri Antonio Marra, Bocconi University Discussant: Eric Condie, Georgia Institute of Technology The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation Yibin Zhou, The University of Texas at Dallas Gus De Franco, Tulane University Yuyan Guan, Nanyang Technological University Xindong Zhu, City University of Hong Kong Discussant: Sarah B. Stuber, Texas A&M University Bank Audit, Regulatory Costs and Strategic Growth Pauline Wu, The University of British Columbia Discussant: William L. Buslepp, Louisiana State University 4.04: Management Forecasts and Analyst Conference Calls Auditing - 1.8 CH Moderator: Ryan Cating, University of Central Arkansas The Responses of Non-Switching Audit Clients and Investors to Damaged Auditor Office Reputation Mei Cheng, The University of Arizona Paul N. Michas, The University of Arizona Meiling Zhao, The University of Arizona Discussant: Ashleigh Bakke, The University of Kansas Auditor Change and Management’s Issuance of Earnings Forecasts Yonghong Jia, Iowa State University Discussant: Yuping Zhao, University of Houston Do Financial Analysts’ Questions Help Auditors Infer Internal Control Weaknesses? Christian Hofmann, Ludwig Maximilian University of Munich Sebastian Kuhn, Ludwig Maximilian University of Munich Nina Schwaiger, Ludwig Maximilian University of Munich Discussant: Ryan Cating, University of Central Arkansas 4.05: Risk Assessments and Auditor Judgment Auditing - 1 .8 CH Moderator: Evisa Bogdani, University of Kentucky Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data Joseph F. Brazel, North Carolina State University Keith Jones, University of Kansas Qiyang Lian, University of Missouri–Kansas City Discussant: Robert Ronald Carnes, University of Florida The Auditor’s Application of Professional Judgment: Evidence from M&A-Related Critical Audit Matters Xi Ai, University of Louisville Discussant: Emeline Deneuve, ESSEC Business School Media Attention and Audit Labor Mix Meeok Cho, Seoul National University Discussant: Evisa Bogdani, University of Kentucky 4.06: Auditor Expertise and Style Auditing - 1.8 CH Moderator: Millie McAleer Hutton, The University of Alabama Are Good Auditors Born or Groomed? Evidence From BigN Audit Partners Who Got Their Start at a Non-BigN Audit Firm Joseph Micale, New Jersey Institute of Technology Discussant: Aleksandra B. Zimmerman, Florida State University Audit Firm and Audit Partner Style in Non-Big 4 Firms Matthew David Baugh, Arizona State University Aleksandra B. Zimmerman, Florida State University Lauren Matkaluk, Arizona State University Discussant: Bethany Brumley, University of Illinois at Urbana-Champaign Legal Intensity of Financial Reporting and Audit Quality Jagan Krishnan, Temple University Jayanthi Krishnan, Temple University Mengtian Li, Brock University Yi Liang, Temple University Discussant: Sarah E. Stein, Virginia Polytechnic Institute and State University
12:00 pm–1:30 pm	Lunch: Remembering Sandra Shelton, Ph.D. and Service Recognitions Section members will share remembrances of Dr. Sandra Shelton
1:45 pm–3:15 pm	Concurrent Sessions 5.01: Panel: Critical Thinking, Communication, and Technical Agility: How to Balance Classroom Content with Needed Skills Auditing - 1.8 CH Description: This panel will discuss how skills such as critical thinking, communication, and technical agility can be successfully conveyed and developed in a classroom setting to prepare students for the profession. Panelists include practitioners, who will provide insight on how these skills help set young professionals apart, as well as academics, who have learned through experience how to successfully strike a balance between incorporating these skills while still covering necessary auditing course content. *Moderator:* Erin Hamilton, University of Nevada-Las Vegas *Panelists:* Ryan Cupersmith, Managing Partner–EY Las Vegas Denise Hanes Downey, Villanova University John Keyser, Case Western Reserve University Lindsay Andiola, Virginia Commonwealth University 5.02: Auditor JDM II Auditing - 1.8 CH Moderator: Carissa L. Malone, Virginia Polytechnic Institute and State University Audit Firm Culture and Auditors’ Quality Threatening Behavior Olof Bik, Nyenrode Business University Tjibbe Bosman, University of Amsterdam Jan Bouwens, University of Amsterdam Discussant: Julia Ariel-Rohr, University of Wisconsin–Madison How Does Accountability and Role Drive Valuation Specialists’ Determination of Fair Value? Dereck D. Barr-Pulliam, University of Louisville Jennifer R. Joe, University of Delaware Stephani A. Mason, DePaul University Kerri-Ann Sanderson, Bentley University Discussant: Amy C. Tegeler, University of Wisconsin-Milwaukee Root Cause Analysis Research Framework Mapping Auditing JDM Research to RCA of Auditing Deficiencies in Practice—A Way Forward Christine J. Nolder, Suffolk University Daniel G. Sunderland, Northeastern University Discussant: Marcus M. Doxey, The University of Alabama 5.03: Effects of Audits on Investors and Jurors Auditing - 1.8 CH Moderator: Aubrey Whitfield, University of Massachusetts-Amherst Audit Firm Tenure and Nonprofessional Investors’ Perceptions of Entitativity and Independence Impairment: The Mitigating Effect of Partner Rotation Disclosure Brian Matthew Goodson, Clemson University Chad Matthew Stefaniak, University of South Carolina Sarah Judge, Indiana University Discussant: Sarah Thorrick, University of Massachusetts Amherst The Effects of Critical Audit Matter Recurrence and Reporting Treatment on Investors’ Information Processing, Judgments, and Decisions Hilda E. Carrillo, University of Louisville Discussant: Valerie Chambers, Weber State University Partner Identification in the Courtroom: The Role of Emotions and Counterfactual Thoughts and the Effectiveness of a Show-and-Tell Defense Erin Burrell Nickell, Stetson University Lisa M. Victoravich, University of Denver D. Jordan Lowe, Arizona State University Discussant: Junnan Cui, St. Norbert College 5.04: Auditor Labor Markets II Auditing - 1.8 CH Moderator: Wenyin Li, University of Kentucky Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force Robert Ronald Carnes, University of Florida Dane M. Christensen, University of Oregon Paul E. Madsen, University of Florida Discussant: Matthew David Baugh, Arizona State University When Employees Go to Court: Audit Office Labor Market Reputation and Audit Quality Jade Huayu Chen, The University of Arizona Discussant: Joseph H. Schroeder, Indiana University Bloomington Outside Job Opportunities for External Auditors and Audit Quality Matthew Stephen Ege, Texas A&M University Young Hoon Kim, George Mason University Dechun Wang, Texas A&M University Discussant: Matthew A. Cobabe, Virginia Polytechnic Institute and State University 5.05: Auditor Networks Auditing - 1.8 CH Moderator: Ryan T. Dunn, Auburn University Network Connectedness and the Convergence of Audit Styles Lin Wang, Central University of Finance and Economics Donghui Wu, The Chinese University of Hong Kong Yuping Zhao, University of Houston Discussant: Meng Li, Temple University Audit Partner Connectedness and Audit Performance Bo Gao, The University of Texas at El Paso Scott E. Seavey, Florida Atlantic University Discussant: Summer Liu, Arizona State University Industry Knowledge Shared across Partners within Audit Offices and Audit Quality Meiling Zhao, The University of Arizona Paul N. Michas, The University of Arizona Daniel Russomanno, The University of Arizona Discussant: Tyler Kleppe, University of Kentucky
3:15 pm–3:45 pm	Break
3:45 pm–5:15 pm	Concurrent Sessions 6.01: Qualitative Studies on Audit Firm Issues Auditing - 1.8 CH Moderator: Emily Elaine Griffith, University of Wisconsin–Madison International Rotations in Globally Networked Firms: Implications for Audit Quality Kim D. Westermann, California Polytechnic State University, San Luis Obispo Denise Hanes Downey, Villanova University Discussant: Kris Hoang, The University of Alabama Auditors’ Reaction to Feedback from PCAOB Inspections Amy C. Tegeler, University of Wisconsin–Milwaukee Denise Hanes Downey, Villanova University Veena Looknanan Brown, University of Wisconsin–Milwaukee Discussant: Kim D. Westermann, California Polytechnic State University, San Luis Obispo Unique Like Everyone Else: How the Audit Profession Selects Critical Audit Matters Steve Dannemiller, The University of Alabama Marcus M. Doxey, The University of Alabama Kris Hoang, The University of Alabama Rich Houston, The University of Alabama Discussant: Christine Gimbar, DePaul University 6.02: Behavioral Audit Research—Various Topics Auditing - 1.8 CH Moderator: Amanda Carlson, University of Wisconsin- Madison The Effects of a Client’s Social Media Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective Laura Guichard Latiolais, University of Louisiana at Lafayette Sanaz Aghazadeh, Louisiana State University Owen Brown, Baylor University Thomas J. Phillips, Louisiana State University Discussant: Peter Kipp, University of North Texas Surviving Busy Season: Microbreaks and Supervisory Support as Coping Mechanisms Devon Privette Jefferson, Virginia Commonwealth University Lindsay Andiola, Virginia Commonwealth University Patrick J. Hurley, Northeastern University Discussant: Truman Rowley, University of Georgia Balancing Loyalties: A Behavioral Study on How Supervisor-Subordinate Relationships Affect Whistleblowing Intentions Jace Garrett, Clemson University Douglas F. Prawitt, Brigham Young University Kyle Sopp, Florida State University Discussant: Amanda Carlson, University of Wisconsin- Madison 6.03: Auditors’ Report Modifications Auditing - 1.8 CH Moderator: Yijing Cui, The University of Kansas Subsequent Event Reporting and Audit Quality Among U.S. State and Local Governments Bethany Brumley, University of Illinois at Urbana-Champaign Keith Czerney, University of Missouri Anne Thompson, University of Illinois at Urbana-Champaign Wei Zhu, University of Illinois at Urbana-Champaign Discussant: James Justin Blann, University of Arkansas Auditor Conservatism: Evidence from Debt Capacity and Going Concern Reporting Ryan T. Dunn, Auburn University Discussant: Mindy Hyo Jung Kim, George Mason University 6.04: Auditor Rotation Auditing - 1.8 CH Moderator: Nathan Groff, University of Arkansas Mandatory Audit Partner Rotation in Non-Big 4 Audit Firms. William Docimo, University of Pittsburgh Discussant: Bo Ren, University of Conneticut Audit Partner Succession Planning and Audit Quality: Evidence from Staggered Partner Rotations Eric R. Lohwasser, Colorado State University Discussant: Millie McAleer Hutton, The University of Alabama

Preliminary Program

Thursday, January 13, 2022
10:00 am–5:00 pm	Registration
12:00 pm–5:45 pm	Doctoral Consortium
1:00 pm–5:45 pm	Excellence in Auditing Education Workshop
5:45 pm-6:30 pm	Doctoral Consortium Reception
6:00 pm-7:00 pm	Recruiting Reception We know that job candidates and schools have missed out on networking in-person during the pandemic, so we will be offering a special recruiting reception at the 2022 AAA Auditing Midyear Meeting that is only available to candidates actively seeking employment (on the market) and to schools who are currently recruiting or anticipate recruiting for Fall 2022 or Spring 2023 start dates. There is no additional cost for attending this reception. If you are a candidate on the market or a faculty member representing a recruiting school, please RSVP for this reception HERE Candidates and schools are encouraged to RSVP now for planning purposes and then if your recruiting status or attendance plans change at a later date, please fill out the form again to cancel your registration.
7:00 pm–8:00 pm	Welcome Reception
Friday, January 14, 2022
7:00 am–5:00 pm	Registration
7:30 am–8:30 am	Breakfast
8:00 am - 5:00 pm	Tabletop Displays
8:30 am–9:45 am	Welcome & Plenary Speaker Auditing - 1.5 CH Speaker: Robert Rudloff, MGM Resorts International
9:45 am–10:15 am	Break
10:15 am–11:45 am	Concurrent Sessions 1.01: Panel: Discussing Current Practice Issues with the CAQ Accounting - 1.8 CH The Future of ESG Disclosures and Their Impact on Financial Reporting and Auditing Description: ESG-related matters are gaining significant attention from investors, regulators, and other stakeholders. The SEC is considering rules requiring enhanced disclosure of climate-related risks, human capital management, and board diversity. This panel will discuss the impact some of these disclosures could have on the financial statements, challenges the rules may pose for companies and auditors, and trends in assurance around ESG disclosures. Moderator: Margot Cella, Center for Audit Quality Panelists: Jim Burton, Grant Thornton LLP Jeffrey Hales, University of Texas at Austin Julie Bell Lindsay, Center for Audit Quality Julie Santoro, KPMG LLP Diana Stoltzfus, Securities and Exchange Commission 1.02: Artificial Intelligence in Auditing Auditing - 1.8 CH Moderator: Amanda Gates Carlson, University of Wisconsin–Madison “Alexa, Audit Loan Grades!”: Does Humanizing Artificial Intelligence Enhance Auditor Reliance? Ben Commerford, University of Kentucky Sean Dennis, University of Central Florida Jennifer R. Joe, University of Delaware Discussant: Matthew Holt, University of Dayton Control Issues: How Providing Input Affects Auditors’ Reliance on Artificial Intelligence Kathryn Holmstrom, Iowa State University Richard Hatfield, The University of Alabama Ben Commerford, University of Kentucky Aasmund Eilifsen, Norwegian School of Economics Finn Kinserdal, Norwegian School of Economics Discussant: Kimberly Walker, Virginia Polytechnic Institute and State University Can Artificial Intelligence Detect Biased Client Statements to Improve the Auditor-Client Inquiry Process? Aaron Saiewitz, University of Nevada, Las Vegas Robyn L. Raschke, University of Nevada, Las Vegas Pushkin Kachroo, University of Nevada, Las Vegas Shaurya Agarwal, University of Central Florida Jiheng Huang, University of Central Florida Discussant: Dan Rimkus, University of Florida 1.03: Internal Audit and Audit Firm Quality Control Auditing - 1.8 CH Moderator: Delia Valentine, Virginia Polytechnic Institute and State University Internal Audit Functions’ Response to Risk: Evidence from the College Admissions Scandal Han Yan, Washington State University Discussant: Jennifer Madden, Michigan State University The Relations between the Timing of Engagement Review, Review Efficiency, and Audit Efforts Jooanne Choi, Bentley University Discussant: Summer (Xia) Xiao, Northeastern University Good Cop or Bad Cop: What Drives the Self-Image of Internal Audit Functions? Christopher Calvin, University of Dayton Marc Eulerich, University of Duisburg-Essen Vanessa Lopez-Kasper, University of Duisburg-Essen Discussant: Romina Rakipi, University of Florida 1.04: Client and Auditor Litigation Auditing - 1.8 CH Moderator: Nathan R. Berglund, Mississippi State University Looking beyond Accounting: The Effect of Clients’ Operating Lawsuits on Audit Fees and Audit Quality Feng Guo, Iowa State University Steve Kaplan, Arizona State University Lili Sun, University of North Texas Qian Wang, The Iowa State University Discussant: Paul N. Tanyi, The University of North Carolina at Charlotte Legal Claims, Auditor Change and Post-Change Auditor-Client Alignment Hui Liu, Northwestern Polytechnical University Charles P. Cullinan, Bryant University Junrui Zhang, Xi’an Jiaotong University Discussant: J. Scott Judd, University of Illinois at Chicago Does Division of Responsibility in the Audit Report Act as a Disclaimer to Reduce Auditor Accountability? Bethany Brumley, University of Illinois at Urbana-Champaign Keith Czerney, University of Missouri Jaime J. Schmidt, The University of Texas at Austin Anne Thompson, University of Illinois at Urbana-Champaign Discussant: Nathan R. Berglund, Mississippi State University 1.05: Audit Markets and Capital Markets Auditing - 1.8 CH Moderator: Christopher J. Rossetti, The University of Kansas Determinants of Price Competition within Accounting Associations and Networks Ditmir Sufaj, KU Leuven Discussant: Meiling Zhao, The University of Arizona Auditor Reputation Impairments and Private-Client Market Share Andrew A. Acito, Virginia Polytechnic Institute and State University Jeffrey Pittman, Memorial University of Newfoundland Jonathan Truelson, Mississippi State University Discussant: Timothy Andrew Seidel, Brigham Young University Audit Quality and Short-Side Mispricing Matthew Stephen Ege, Texas A&M University Jeremiah Green, Texas A&M University Lisa Tiplady, Texas A&M University Discussant: Stuart Dearden, University of Nebraska–Lincoln
12:00 pm–1:30 pm	Lunch—Awards, Recognitions, and Business Meeting Speaker: Christine Earley, Auditing Section President
1:45 pm–3:15 pm	Concurrent Sessions 2.01: Panel: An Academic Perspective on the Future of Accounting & Assurance Accounting - 1.8 CH Description: The panel will focus on scholarly thought and theory that re-defines or extends the traditional accounting domain. Topics of conversation will include emerging data and technology trends, the current state of ESG/sustainability reporting, the broader role of accounting in addressing issues of social justice and other areas where accountability plays an important role, how accounting departments and faculty can continue to develop and prepare for an increasingly dynamic demand for accounting students, and the future of assurance in financial and non-financial reporting. Moderator: Tamara Lambert, Lehigh University *Panelists:* Margaret Christ, University of Georgia Christine Earley, Providence College Jeffrey Hales, University of Texas at Austin Jennifer R. Joe, University of Delaware 2.02: Audit Firm Culture Auditing - 1.8 CH Moderator: Laura Guichard Latiolais, University of Louisiana at Lafayette The Effect of National Office and External Inspection on Audit Partner’s Judgment Yi Luo, Queen’s University Discussant: Truman Rowley, University of Georgia (De)Motivating Employee Helping Behavior in Audit Teams Kristen Thompson, University of South Carolina Sarah Judge, Indiana University Discussant: Dan Zhou, University of Illinois at Urbana-Champaign Power and the Audit Senior Associate Emily Sokolosky Blum, Texas A&M University Kris Hoang, The University of Alabama Discussant: Carissa L. Malone, Virginia Polytechnic Institute and State University 2.03: Regulation and Oversight Auditing - 1.8 CH Moderator: Han Yan, Washington State University Auditor Political Connections and SEC Oversight Jagan Krishnan, Temple University Meng Li, Temple University Hyun Jong Park, Temple University Discussant: Chenxi Lin, The University of Oklahoma Eye off the Ball or Eye in the Sky? Sin Stocks and SEC Filing Reviews Taylor Joo, New Mexico State University Lauren Dreher Cunningham, The University of Tennessee Discussant: Nathan Goldman, North Carolina State University 2.04: Informativeness of CAMs/KAMs Auditing - 1.8 CH Moderator: Elizabeth N. Cowle, Colorado State University Not All Critical Audit Matters (CAM) Are the Same: Evidence from Distinct and Diverse CAM Disclosures Will Anding, Florida State University Allen D. Blay, Florida State University Zahn Bozanic, Florida State University Discussant: Michelle Draeger, Colorado State University Client-Specific Information in Key Audit Matters and Audit Risks Emeline Deneuve, ESSEC Business School Andrei Filip, ESSEC Business School Anne Jeny, IESEG School of Management Discussant: Linette M. Rousseau, University of Wisconsin–Madison 2.05: Auditor and Governance Dynamics Auditing - 1.8 CH Moderator: Mason Snow, Arizona State University Do Differences in Engagement Partners’ and Audit Committee Members’ Political Ideologies Influence Effective Oversight of the Financial Reporting Process? Timothy Andrew Seidel, Brigham Young University Mikhail Pevzner, University of Baltimore Robert Felix, The Catholic University of America Sattar Mansi, Virginia Polytechnic Institute and State University Discussant: TBD Who Has the Power? Examining the Power Dynamic between CFOs and Audit Partners in Goodwill Impairment Decisions Matthew A. Cobabe, Virginia Polytechnic Institute and State University Sarah E. Stein, Virginia Polytechnic Institute and State University Delia Valentine, Virginia Polytechnic Institute and State University Discussant: Matthew Stephen Ege, Texas A&M University Shareholder Ratification of Auditors after PCAOB Censures Paul N. Tanyi, The University of North Carolina at Charlotte Dasaratha Rama, Florida International University Kannan Raghunandan, Florida International University Discussant: Nathan Lundstrom, The University of Kansas 2.06: Audit Offices Auditing - 1.8 CH Moderator: Jessica Berube, Virginia Polytechnic Institute and State University Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors Lawrence J. Abbott, University of Wisconsin–Milwaukee William L. Buslepp, Louisiana State University Blair B. Marquardt, University of North Texas Stephanie Merrell, Nicholls State University Discussant: Yuzhou Chen, University of Nebraska–Lincoln Audit Firm Culture, Audit Quality and Office Growth: Multi-Method Evidence Tjibbe Bosman, University of Amsterdam Olof Bik, Nyenrode Business University Jan Bouwens, University of Amsterdam Discussant: Paul N. Michas, The University of Arizona
3:15 pm pm–3:45 pm	Break
3:45 pm–5:15 pm	Concurrent Sessions 3.01 Panel: A Discussion about Archival Proxies of Audit Quality Auditing - 1.8 CH Description: Blending perspectives from practice and academia, this panel will discuss archival proxies of audit quality. Inspired by Mark DeFond and Jieying Zhang’s (2014) survey, “A review of archival auditing research,” and Daniel Aobdia’s (2019) archival study, “Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections,” the panel hopes to extend the conversation beyond commonly used archival proxies of audit quality to identify opportunities for future research. *Moderator:* Lauren Cunningham, University of Tennessee *Panelists:* Bob Conway, Author of "The Truth About Public Accounting - Understanding and Managing the Risks the Auditors Bring to the Audit" Jacob Leidner, University of Würzburg Sarah Stuber, Texas A&M University Saad Saddiqui, Villanova University 3.02: Technology and Auditor Liability Auditing - 1.8 CH Moderator: Linda Quick, East Carolina University The Ticking Time Bomb: Population Testing and Jurors’ Assessments of Auditor Negligence Blake Holman, University of Kentucky Jenny Ulla, University of Nevada, Las Vegas Jonathan H. Grenier, Miami University D. Jordan Lowe, Arizona State University Discussant: Jeffrey Scott Pickerd, The University of Mississippi The Effects of the Use of Natural Language Processing and Task Complexity on Audit Firm Litigation Exposure Junnan Cui, St. Norbert College Jesse C. Robertson, University of North Texas Discussant: Erin Burrell Nickell, Stetson University When Does Reliance on Technology Elevate Auditor Liability? Ann Backof, University of Virginia Jonathan H. Grenier, Miami University Jason T. Rasso, University of South Carolina Discussant: Curtis Mullis, Georgia State University 3.03: Audit Firms and Innovation Auditing - 1.8 CH Moderator: Alex Johanns, University of Illinois at Urbana-Champaign Understanding the Struggle to Meaningfully Change the Audit Process: A Critical Need for Expansive Learning Jessica Berube, Virginia Polytechnic Institute and State University Roger D. Martin, University of Virginia Eric Negangard, University of Virginia Discussant: Penelope Lee Bagley, Appalachian State University Embracing a Paradoxical Environment to Promote Technological Advancements in the Auditing Profession: Prospective from Paradox Theory Kimberly Walker, Virginia Polytechnic Institute and State University Helen Brown-Liburd, Rutgers, The State University of New Jersey Discussant: Jenny Ulla, University of Nevada, Las Vegas Breaking Barriers to Change: The COVID-19 Pandemic’s Impact on Attitudes toward and Willingness to Pay for Audit Innovation Dereck D. Barr-Pulliam, University of Louisville Amanda Gates Carlson, University of Wisconsin–Madison Discussant: Alex Johanns, University of Illinois at Urbana-Champaign 3.04: Audit Committees Auditing - 1.8 CH Moderator: Brittani Shantel Jackson, Indiana University Bloomington Why it Matters: The Key Role of the Audit Committee in Expanded Audit Reporting Linette M. Rousseau, University of Wisconsin–Madison Discussant: James Joseph Anderson, Michigan State University Is CPAB Captured? A Comparison of CPAB and Joint CPAB-PCAOB Inspection Deficiencies Yi Luo, Queen’s University Discussant: Andrew Jones, Indiana University Do Audit Committee Members with Tarnished Reputations Learn from their Mistakes? Youngki Jang, University of Nebraska at Omaha Joonil Lee, Kyunghee University Peter S. H. Oh, McGill University Patrick Woong Ryu, University of Georgia Discussant: William Docimo, University of Pittsburgh 3.05: Auditor Labor Markets I Auditing - 1.8 CH Moderator: Leah Morgan Diehl, The University of Alabama Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm John L. Campbell, University of Georgia Ronen Gal-Or, Bentley University Vic Naiker, The University of Melbourne Iliyas Yusoff, Deakin University Discussant: Andrew John Imdieke, University of Notre Dame Corporate Relocations, Social Capital Changes, and Internal Control Consequences Yufan Dong, Temple University Jayanthi Krishnan, Temple University Discussant: Pietro Andrea Bianchi, Florida International University A New Wave of Audit Partners: Evidence from the Chinese Localization Rule Yini Wang, University of Miami Pietro Andrea Bianchi, Florida International University Miguel A. Minutti-Meza, University of Miami Lin Liao, Southwestern University of Finance & Economics Discussant: Robert Lowell Whited, North Carolina State University
5:30 pm–7:15 pm	Viva Las Vegas Reception The theme of this year's Friday night reception is "Viva Las Vegas!" You won't want to miss this opportunity to connect with section colleagues and experience fun Vegas-themed games and surprises.
Saturday, January 15, 2022
7:00 am–5:00 pm	Registration
7:30 am–8:30 am	Breakfast/Research Interaction Forum
8:00 am 4:00 pm	Tabletop Displays
8:30 am–9:45 am	Plenary Panel: A Path Forward: Inspired by the Notable Contribution to the Auditing Literature Award Auditing - 1.5 CH Description: This panel is inspired by the Griffith, Hammersley, and Kadous (2015) study, “Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice,” which is the recipient of the 2022 Notable Contribution to the Auditing Literature Award. Panelists will discuss the implications of this work for increasing our understanding of how auditors consider estimates and how institutional practices influence auditor judgments. Connections to other streams of auditing research and opportunities for future research will also be discussed. *Moderator:* Steve Perreault, Providence College *Author Panelists:* Emily Griffith, University of Wisconsin-Madison Jacqueline Hammersley, University of Georgia Kathryn Kadous, Emory University *Panelists:* Ann Backof, University of Virginia Dereck Barr-Pulliam, University of Louisville Brian Bratten, University of Kentucky
9:45 am–10:15 am	Break
10:15 am–11:45 am	Concurrent Sessions 4.01: Panel: Conducting Academic Research to Impact Practice Auditing - 1.8 CH Description: This panel will discuss ways in which auditing researchers can make their work more accessible to audit practitioners. Topics discussed will include the importance of connecting research findings to practice, barriers that can make audit research inaccessible to practitioners, effective strategies for attracting attention to one’s research, as well as the incentives applicable to faculty conducting this type of work. *Moderator:* Scott Showalter, North Carolina State University *Panelists:Mark Beasley, North Carolina State University Matthew S. Ege, Texas A&M University Kris Hoang, University of Alabama Rani Hoitash, Bentley University 4.02: Auditor JDM I* Auditing - 1.8 CH Moderator: Alex Johanns, University of Illinois at Urbana-Champaign A Tale of Two Mindsets: Are Skeptical Judgment and Skeptical Action Facilitated by Contrasting Mindsets? Emily Sokolosky Blum, Texas A&M University Richard Hatfield, The University of Alabama Discussant: Donald R. Young, Indiana University How Do Reward versus Penalty Framed Incentives Affect Auditor Judgments and Actions in Diagnostic Tasks? Yue Hong, DePaul University Timothy W. Shields, Chapman University Discussant: Allen D. Blay, Florida State University 4.03: Auditor Selection Auditing - 1.8 CH Moderator: Eric R. Lohwasser, Colorado State University Does the Mafia Hire Good Accountants? Pietro Andrea Bianchi, Florida International University Jere R. Francis, University of Missouri Antonio Marra, Bocconi University Discussant: Eric Condie, Georgia Institute of Technology The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation Yibin Zhou, The University of Texas at Dallas Gus De Franco, Tulane University Yuyan Guan, Nanyang Technological University Xindong Zhu, City University of Hong Kong Discussant: Sarah B. Stuber, Texas A&M University Bank Audit, Regulatory Costs and Strategic Growth Pauline Wu, The University of British Columbia Discussant: William L. Buslepp, Louisiana State University 4.04: Management Forecasts and Analyst Conference Calls Auditing - 1.8 CH Moderator: Ryan Cating, University of Central Arkansas The Responses of Non-Switching Audit Clients and Investors to Damaged Auditor Office Reputation Mei Cheng, The University of Arizona Paul N. Michas, The University of Arizona Meiling Zhao, The University of Arizona Discussant: Ashleigh Bakke, The University of Kansas Auditor Change and Management’s Issuance of Earnings Forecasts Yonghong Jia, Iowa State University Discussant: Yuping Zhao, University of Houston Do Financial Analysts’ Questions Help Auditors Infer Internal Control Weaknesses? Christian Hofmann, Ludwig Maximilian University of Munich Sebastian Kuhn, Ludwig Maximilian University of Munich Nina Schwaiger, Ludwig Maximilian University of Munich Discussant: Ryan Cating, University of Central Arkansas 4.05: Risk Assessments and Auditor Judgment Auditing - 1 .8 CH Moderator: Evisa Bogdani, University of Kentucky Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data Joseph F. Brazel, North Carolina State University Keith Jones, University of Kansas Qiyang Lian, University of Missouri–Kansas City Discussant: Robert Ronald Carnes, University of Florida The Auditor’s Application of Professional Judgment: Evidence from M&A-Related Critical Audit Matters Xi Ai, University of Louisville Discussant: Emeline Deneuve, ESSEC Business School Media Attention and Audit Labor Mix Meeok Cho, Seoul National University Discussant: Evisa Bogdani, University of Kentucky 4.06: Auditor Expertise and Style Auditing - 1.8 CH Moderator: Millie McAleer Hutton, The University of Alabama Are Good Auditors Born or Groomed? Evidence From BigN Audit Partners Who Got Their Start at a Non-BigN Audit Firm Joseph Micale, New Jersey Institute of Technology Discussant: Aleksandra B. Zimmerman, Florida State University Audit Firm and Audit Partner Style in Non-Big 4 Firms Matthew David Baugh, Arizona State University Aleksandra B. Zimmerman, Florida State University Lauren Matkaluk, Arizona State University Discussant: Bethany Brumley, University of Illinois at Urbana-Champaign Legal Intensity of Financial Reporting and Audit Quality Jagan Krishnan, Temple University Jayanthi Krishnan, Temple University Mengtian Li, Brock University Yi Liang, Temple University Discussant: Sarah E. Stein, Virginia Polytechnic Institute and State University
12:00 pm–1:30 pm	Lunch: Remembering Sandra Shelton, Ph.D. and Service Recognitions Section members will share remembrances of Dr. Sandra Shelton
1:45 pm–3:15 pm	Concurrent Sessions 5.01: Panel: Critical Thinking, Communication, and Technical Agility: How to Balance Classroom Content with Needed Skills Auditing - 1.8 CH Description: This panel will discuss how skills such as critical thinking, communication, and technical agility can be successfully conveyed and developed in a classroom setting to prepare students for the profession. Panelists include practitioners, who will provide insight on how these skills help set young professionals apart, as well as academics, who have learned through experience how to successfully strike a balance between incorporating these skills while still covering necessary auditing course content. *Moderator:* Erin Hamilton, University of Nevada-Las Vegas *Panelists:* Ryan Cupersmith, Managing Partner–EY Las Vegas Denise Hanes Downey, Villanova University John Keyser, Case Western Reserve University Lindsay Andiola, Virginia Commonwealth University 5.02: Auditor JDM II Auditing - 1.8 CH Moderator: Carissa L. Malone, Virginia Polytechnic Institute and State University Audit Firm Culture and Auditors’ Quality Threatening Behavior Olof Bik, Nyenrode Business University Tjibbe Bosman, University of Amsterdam Jan Bouwens, University of Amsterdam Discussant: Julia Ariel-Rohr, University of Wisconsin–Madison How Does Accountability and Role Drive Valuation Specialists’ Determination of Fair Value? Dereck D. Barr-Pulliam, University of Louisville Jennifer R. Joe, University of Delaware Stephani A. Mason, DePaul University Kerri-Ann Sanderson, Bentley University Discussant: Amy C. Tegeler, University of Wisconsin-Milwaukee Root Cause Analysis Research Framework Mapping Auditing JDM Research to RCA of Auditing Deficiencies in Practice—A Way Forward Christine J. Nolder, Suffolk University Daniel G. Sunderland, Northeastern University Discussant: Marcus M. Doxey, The University of Alabama 5.03: Effects of Audits on Investors and Jurors Auditing - 1.8 CH Moderator: Aubrey Whitfield, University of Massachusetts-Amherst Audit Firm Tenure and Nonprofessional Investors’ Perceptions of Entitativity and Independence Impairment: The Mitigating Effect of Partner Rotation Disclosure Brian Matthew Goodson, Clemson University Chad Matthew Stefaniak, University of South Carolina Sarah Judge, Indiana University Discussant: Sarah Thorrick, University of Massachusetts Amherst The Effects of Critical Audit Matter Recurrence and Reporting Treatment on Investors’ Information Processing, Judgments, and Decisions Hilda E. Carrillo, University of Louisville Discussant: Valerie Chambers, Weber State University Partner Identification in the Courtroom: The Role of Emotions and Counterfactual Thoughts and the Effectiveness of a Show-and-Tell Defense Erin Burrell Nickell, Stetson University Lisa M. Victoravich, University of Denver D. Jordan Lowe, Arizona State University Discussant: Junnan Cui, St. Norbert College 5.04: Auditor Labor Markets II Auditing - 1.8 CH Moderator: Wenyin Li, University of Kentucky Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force Robert Ronald Carnes, University of Florida Dane M. Christensen, University of Oregon Paul E. Madsen, University of Florida Discussant: Matthew David Baugh, Arizona State University When Employees Go to Court: Audit Office Labor Market Reputation and Audit Quality Jade Huayu Chen, The University of Arizona Discussant: Joseph H. Schroeder, Indiana University Bloomington Outside Job Opportunities for External Auditors and Audit Quality Matthew Stephen Ege, Texas A&M University Young Hoon Kim, George Mason University Dechun Wang, Texas A&M University Discussant: Matthew A. Cobabe, Virginia Polytechnic Institute and State University 5.05: Auditor Networks Auditing - 1.8 CH Moderator: Ryan T. Dunn, Auburn University Network Connectedness and the Convergence of Audit Styles Lin Wang, Central University of Finance and Economics Donghui Wu, The Chinese University of Hong Kong Yuping Zhao, University of Houston Discussant: Meng Li, Temple University Audit Partner Connectedness and Audit Performance Bo Gao, The University of Texas at El Paso Scott E. Seavey, Florida Atlantic University Discussant: Summer Liu, Arizona State University Industry Knowledge Shared across Partners within Audit Offices and Audit Quality Meiling Zhao, The University of Arizona Paul N. Michas, The University of Arizona Daniel Russomanno, The University of Arizona Discussant: Tyler Kleppe, University of Kentucky
3:15 pm–3:45 pm	Break
3:45 pm–5:15 pm	Concurrent Sessions 6.01: Qualitative Studies on Audit Firm Issues Auditing - 1.8 CH Moderator: Emily Elaine Griffith, University of Wisconsin–Madison International Rotations in Globally Networked Firms: Implications for Audit Quality Kim D. Westermann, California Polytechnic State University, San Luis Obispo Denise Hanes Downey, Villanova University Discussant: Kris Hoang, The University of Alabama Auditors’ Reaction to Feedback from PCAOB Inspections Amy C. Tegeler, University of Wisconsin–Milwaukee Denise Hanes Downey, Villanova University Veena Looknanan Brown, University of Wisconsin–Milwaukee Discussant: Kim D. Westermann, California Polytechnic State University, San Luis Obispo Unique Like Everyone Else: How the Audit Profession Selects Critical Audit Matters Steve Dannemiller, The University of Alabama Marcus M. Doxey, The University of Alabama Kris Hoang, The University of Alabama Rich Houston, The University of Alabama Discussant: Christine Gimbar, DePaul University 6.02: Behavioral Audit Research—Various Topics Auditing - 1.8 CH Moderator: Amanda Carlson, University of Wisconsin- Madison The Effects of a Client’s Social Media Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective Laura Guichard Latiolais, University of Louisiana at Lafayette Sanaz Aghazadeh, Louisiana State University Owen Brown, Baylor University Thomas J. Phillips, Louisiana State University Discussant: Peter Kipp, University of North Texas Surviving Busy Season: Microbreaks and Supervisory Support as Coping Mechanisms Devon Privette Jefferson, Virginia Commonwealth University Lindsay Andiola, Virginia Commonwealth University Patrick J. Hurley, Northeastern University Discussant: Truman Rowley, University of Georgia Balancing Loyalties: A Behavioral Study on How Supervisor-Subordinate Relationships Affect Whistleblowing Intentions Jace Garrett, Clemson University Douglas F. Prawitt, Brigham Young University Kyle Sopp, Florida State University Discussant: Amanda Carlson, University of Wisconsin- Madison 6.03: Auditors’ Report Modifications Auditing - 1.8 CH Moderator: Yijing Cui, The University of Kansas Subsequent Event Reporting and Audit Quality Among U.S. State and Local Governments Bethany Brumley, University of Illinois at Urbana-Champaign Keith Czerney, University of Missouri Anne Thompson, University of Illinois at Urbana-Champaign Wei Zhu, University of Illinois at Urbana-Champaign Discussant: James Justin Blann, University of Arkansas Auditor Conservatism: Evidence from Debt Capacity and Going Concern Reporting Ryan T. Dunn, Auburn University Discussant: Mindy Hyo Jung Kim, George Mason University 6.04: Auditor Rotation Auditing - 1.8 CH Moderator: Nathan Groff, University of Arkansas Mandatory Audit Partner Rotation in Non-Big 4 Audit Firms. William Docimo, University of Pittsburgh Discussant: Bo Ren, University of Conneticut Audit Partner Succession Planning and Audit Quality: Evidence from Staggered Partner Rotations Eric R. Lohwasser, Colorado State University Discussant: Millie McAleer Hutton, The University of Alabama

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