2024 Auditing Section Midyear Meeting
January 11-13, 2024
New Orleans Marriott
Auditing - 4.8 CH
Auditing - 1.4 CH
1.01: Panel: Qualitative Research Methods
Auditing - 1.8 CH
Moderator: Christine Gimbar, DePaul University
Panelists: Mary Kate Dodgson, Lehigh University
Eldar Maksymov, Arizona State University
Sarah Stein, Virginia Tech
Kim Westermann, Cal Poly State University, San Luis Obispo
This panel will explore qualitative research from the perspective of researchers who developed their expertise in this method subsequent to their PhD programs and have published their work in the top academic journals. Panelists will share their perspectives on the benefits and drawbacks of the qualitative method and give advice to those interested in pursuing qualitative research in the future. The panel will conclude with a question-and-answer session.
1.02: Audit Firm Characteristics
Auditing - 1.8 CH
Moderator: Susan Rykowski, The University of Alabama
Auditor Hiring Control: Implications for Auditor and Preparer Behavior During the Audit
Julia Ariel-Rohr, DePaul University
Discussant: Stephen Kuselias, Providence College
The Joint Impact of Audit Firm and Engagement-Level Tone at the Top Congruency and Firms’ Internal Inspections on Auditors’ Judgments
Christine Earley, Providence College
Yi-Jing Wu, Texas Tech University
Jonathan Pyzoha, Miami University
Discussant: Susan Rykowski, The University of Alabama
The Lifecycle of Audit Quality Events: How Quality Events Lead to Lasting Change
Jennifer McCallen. University of Georgia
Mary Kate Dodgson, Lehigh University
Andrew Trotman, Kennesaw State University
Dan Sunderland, Northeastern University
Discussant: Heather Carrasco, Texas Tech University
1.03: Audit Partners 1
Auditing - 1.8 CH
Moderator: Chang Woo Hong, Arizona State University
Do Investors Care Who Led the Audit in the U.S.? Evidence from Announcements of Accounting Restatements
Daniel Aobdia, The Pennsylvania State University
Vincent Castellani, The Pennsylvania State University
Paul Richardson, The Pennsylvania State University
Discussant: Millie Hutton, The University of Alabama
The Effect of Public Firm Audit Regulation on Private Firm Auditing: Audit-Partner-Level Evidence
Lisa Liu, Columbia University
Lijing Tong, Beijing Jiaotong University
Discussant: Yijing Cui, The University of Kansas
Audit Partner Effort and Misvaluation of Fair-Value Estimates
Mindy Kim, St. Louis University
Eun Hye Jo, George Mason University
Jung Wha Lee, George Mason University
Discussant: Jamie Teterin, The University of Alabama
1.04: The Role of Experience/Expertise in Audits
Auditing - 1.8 CH
Moderator: Cathy Jun, Washington State University
The Role of In-House Tax Experts in Audit Engagements
Aleksandra Zimmerman, Florida State University
Andrew Bauer, University of Waterloo
Miguel Minutti-Meza, University of Miami
Saad Siddiqui, Villanova University
Discussant: Nathan Lundstrom, The University of Kansas
Audit Office Complexity Expertise, Inter-Office Knowledge Sharing, and Audit Quality
Scott Seavey, Florida Atlantic University
Bo Gao, The University of Texas at El Paso
Michael Imhof, Wichita State University
Discussant: Justin Short, The University of Tennessee
Industry Specialization and Industry-Specific Bankruptcy Risk: Evidence from Going Concern Reporting
Nathan Berglund, Mississippi State University
Jonathan Truelson, Mississippi State University
Discussant: Robert Pawlewicz, University of Richmond
1.05: Diversity Topics
Personnel/Human Resources - 1.8 CH
Moderator: Hajer Alusail, Saudi Aramco Dammam
Municipal Bond Market Perceptions of Diversely Owned Accounting Firms
Anne Thompson, University of Illinois at Urbana-Champaign
Devin Williams, The University of Oklahoma
Wei Zhu, University of Illinois at Urbana-Champaign
Discussant: Michelle Draeger, Colorado State University
The Effect of Board Ethnic Diversity on Internal Control Weaknesses and Financial
Misstatements: The Importance of Supporting Environment
Katherine (Kexin) Yu, University of Cincinnati
Zachery (Ziqi) Ma, University of Cincinnati
Nan Zhou, University of Cincinnati
Discussant: Michelle Harding, Virginia Polytechnic Institute and State University
Race and the University to Audit Firm Pipeline
Paul Madsen, University of Florida
Discussant: Benjamin Fligge, University of Duisburg-Essen
1.06: CAQ Panel: PCAOB Standard-Setting Update
Auditing - 1.8 CH
Moderator: Emily Lucas, Professional Practice Fellow, Center for Audit Quality
Panelists: Wes Kelly, Partner, Crowe
Alan Wilson, Counsel, WilmerHale
Colleen Boland, Associate Professor of Accounting, University of Wisconsin - Milwaukee
Session Description: The PCAOB is currently very active with respect to standard setting and rulemaking, with its Board having taken more formal actions in this area in 2023 than any year in the last 10 years. In recent months, the PCAOB has proposed several changes to its standards that would affect the responsibilities of auditors if adopted. This panel will discuss those standard-setting activities, including the proposal to amend auditing standards around noncompliance with laws and regulations and the proposed new standard for general responsibilities of the auditor in conducting an audit, as well as other recent developments in this area.
Auditing - 1.0 CH
2.01: Panel: EY Academic Resource Center (EYARC): Artificial Intelligence Audit Case Study Curriculum Using ChatGPT or Similar LLMs
Auditing - 1.8 CH
Speakers: Joni Fisher, EYARC Director
Margaret Christ, University of Georgia and EYARC Faculty
Description: A large language model (LLM), such as ChatGPT, is a highly advanced and versatile AI system designed to process and generate human-like text. Every profession from health care to entertainment has been reshaped by technological advancements, accounting is no exception. Public accounting firms have all invested a significant amount of resources to develop internal LLMs and the application of these tools will continue to grow. Students need to be taught the capabilities, limits and ethical considerations associated with using these powerful tools. By educating students, they can develop a nuanced understanding of an LLMs uses, benefits and potential risks, preparing them for responsible integration of AI technologies in their careers.
In this session the presenters will highlight newly developed EYARC artificial intelligence curricula designed for audit courses and provide you with ideas on how to incorporate AI easily into your classroom. The EYARC materials are freely available to faculty and staff from nonprofit, higher education institutions through an active EYARC account.
2.02: Auditor Characteristics
Auditing - 1.8 CH
Moderator: Kimberly Walker, Virginia Polytechnic Institute and State University
Upskilling Auditors in the Face of Changing Skill Requirements: Does Self-Affirmation Help Overcome Aversion To AI- Prioritizing Specialist Advice?
Christian Pietsch, RSM Erasmus University
Mark Peecher, University of Illinois Champaign
Sebastian Stirnkorb, University of Amsterdam
Isaac Yamoah, University of Illinois at Urbana-Champaign
Discussant: Iver Wiertz, Maastricht University
Nudge Nudge, Boost Boost: How Statistical Risk Framing Improves Audit Quality
Amanda Carlson, Merrimack College
Discussant: Blake Bowler, Mercer University, Macon
Auditing Inventory: Insights from Accounting and Auditing Enforcement Release Evidence
Paul Caster, Fairfield University
Randal Elder, The University of North Carolina at Greensboro
Diane Janvrin, Iowa State University
Erika Paulius, EY
Discussant: Kimberly Walker, Virginia Polytechnic Institute and State University
2.03: Audit Partners 2
Auditing - 1.8 CH
Moderator: Lauren Cunningham, The University of Tennessee
The Role of Partner Status in the Audit Quality Review Process
Matthew Ege, Texas A&M University–College Station
Chan Li, The University of Kansas
Xuesong Tang, Southwestern University of Finance and Economics
Discussant: Lauren Cunningham, The University of Tennessee
Multi-Office Audit Partners and Audit Implications
Meng Li, Temple University
Discussant: Young Hoon Kim, George Mason University
Knowledge Transfer or Increased Workload? Examining Multi-Office Audit Partners
Stuart Dearden, University of Nebraska–Lincoln
Yuzhou Chen, University of Nebraska at Omaha
Discussant: Stephen Osowski, Michigan State University
2.04: Risk Assessment 1
Auditing - 1.8 CH
Moderator: Babak Mammadov, Clemson University
Do Firms Learn about the External Environment through their Auditors’ Client Exposures? Evidence from Management Forecasts
Michael Kimbrough, University of Marylandؘ–College Park
Jingwen Yang, University of Maryland–College Park
Discussant: Babak Mammadov, Clemson University
Do Audit Firms Use Twitter Strategically?
Benjamin Hubbard, California State University, San Marcos
Beverly Larson, Arizona State University
Theodore Goodman, Purdue University
Jonathan Black, The University of Melbourne
Discussant: Mikhail Sterin, Texas State University
Do Auditors Understand the Implications of ESG Issues for their Audits? Evidence from
Financially Material Negative ESG Incidents
Aaron Yoon, Northwestern University
Daniel Aobdia, The Pennsylvania State University
Discussant: Matthew Cobabe, Virginia Polytechnic Institute and State University
2.05: Organizational Choices and Audit Outcomes
Auditing - 1.8 CH
Moderator: Ashleigh Bakke, Oklahoma State University
Organizational Distraction and Service Outcomes: Evidence from EY’s Abandoned Project Everest
Andrew Imdieke, University of Notre Dame
Nathan Goldman, North Carolina State University
Allison Koester, Georgetown University
Discussant: Ashleigh Bakke, Oklahoma State University
Auditor Training Hours and Audit Outcomes
Chenxi Lin, The University of Oklahoma
Brant Christensen, Brigham Young University
Mengyang Davila, The University of Oklahoma
Discussant: Ryan Ballestero, Kent State University
Audit Office Closure Risk and Audit Outcomes
Gabe DiYorio, Fairfield University
Discussant: Andrew Jones, Indiana University Bloomington
2.06: Cybersecurity and Technology
Auditing - 1.8 CH
Moderator: Ashley Douglass, Trinity University
Machine Learning Technology Complements Auditor Expertise
Stuart Dearden, University of Nebraska–Lincoln
Emily Hunt, Louisiana Tech University
Joshua Hunt, Louisiana Tech University
Vernon Richardson, University of Arkansas
Discussant: Ashley Douglass, Trinity University
Decentralized Finance (DeFi) and Cybersecurity Assurance
Steven Maex, George Mason University
W. Robert Knechel, University of Florida
Hyun Jong Park, Temple University
Discussant: Jonathan Black, The University of Melbourne
Do Clients Value Non-GAAP Expertise in Auditors? Evidence from Demand for Audit Offices with Cybersecurity Expertise
Jennifer Puccia, Michigan State University
Musaib Ashraf, Michigan State University
Discussant: Bradley Lawson, Oklahoma State University
3.01: Panel: Writing for Impact: Communicating the Practical Impact of Rigorous Academic Research
Communications and Marketing - 1.8 CH
Moderator: Emily Blum, Texas A&M University
Panelists: Jackie Hammersley, University of Georgia
Nicole Wright, James Madison University
Jamie Schmidt, University of Texas, Austin
Lauren Cunningham, University of Tennessee, Knoxville
This panel will explore the challenge of translating scholarly academic research into actionable insights for practitioners, policymakers, and other business leaders. Panelists will share their experiences communicating with practice, discuss impactful projects undertaken to bridge the gap between research and practice, and offer valuable advice for researchers who want to communicate with practice about their work. The panel will conclude with a question-and-answer session.
3.02: Auditing Other Information
Auditing - 1.8 CH
Moderator: Caitlin Landy, Bentley University
Is Silence Really Golden? Examining Investor Responses when Auditors Disclose their Involvement with Other Information in the Annual Report
Erin Hamilton, University of Nevada, Las Vegas
Sabine Graschitz, University of Innsbruck
William Messier, NHH Norwegian School of Economics
Christian Pietsch, RSM Erasmus University
Navigating Sustainability Disclosure: The Impact of Reporting Approach and Assurance Level on Investor Confidence and Investor-Auditor Expectation Gaps
Tamara Lambert, Lehigh University
Jeffrey Hales, The University of Texas at Austin
Roshan Sinha, Indiana University Bloomington
Lori Bhaskar, Indiana University Bloomington
Discussant: Michael Ricci, University of Florida
Revisiting Materiality: A Comprehensive Review of Research Since 2005
Eva Litlabø, NHH Norwegian School of Economics
Aasmund Eilifsen, NHH Norwegian School of Economics
William Messier, NHH Norwegian School of Economics
Discussant: Caitlin Landy, Bentley University
3.03: Diverse Experiences in Accounting
Personnel/Human Resources - 1.8 CH
Moderator: Sarah Thorrick, University of Massachusetts Amherst
Auditors’ Career Variety and the Influence of Diverse Experience on Expertise Development
Eriko Kameoka, Tohoku University
Discussant: Kerri-Ann Sanderson, Bentley University
Examining the Formation of Professional Identity for Lesbian, Gay, Bisexual, and Heterosexual Professionals Within Public Accounting
Alexander Tighe, Bentley University
Jay Thibodeau, Bentley University
Marcus Stewart, Bentley University
Discussant: Nicole Donahoo, University of Illinois at Urbana-Champaign
Becoming Partner While Black: The Black Accountant’s Experience in the Climb to Partnership
Kerri-Ann Sanderson, Bentley University
Jennifer Joe, Virginia Polytechnic Institute and State University
Eldar Maksymov, Arizona State University
Discussant: Sarah Thorrick, University of Massachusetts Amherst
3.04: Audit Matter Disclosures 1
Auditing - 1.8 CH
Moderator: Nicholas Mitchell, Louisiana State University
Do Critical Audit Matters (Cams) Provide a Road Map for Litigation? Evidence from Revenue Cams
William Buslepp, Louisiana State University
Lawrence Abbott, University of Wisconsin–Milwaukee
Laura Swenson, University of Wisconsin–Milwaukee
Sean McCarthy, University of Wisconsin–Milwaukee
Discussant: Ryan Robinson, The University of Kansas
Saved by the CAM: Does Cam Disclosure Relatedness to Restatements Impact the Consequences of Restatement Announcements?
Patience Constance, University of West Florida
Chan Li, The University of Kansas
Lili Sun, University of North Texas
Discussant: Linette Rousseau, University of Houston
Do Accounting Standards Affect Audit Matters? Evidence from Twin Firms
Brian Burnett, The University of North Carolina at Charlotte
Bjorn Jorgensen, Copenhagen Business School
Sumair Hussain, Copenhagen Business School
Discussant: Lauren Matkaluk, Bowling Green State University
3.05: Risk Assessment 2
Auditing - 1.8 CH
Moderator: Christopher Rossetti, Binghamton University, SUNY
Client Operational Regulatory Environment and Auditor Response
Yufan Dong, Case Western Reserve University
Discussant: Leah Muriel, University of North Florida
The Influence of Accounting Firm Consulting Revenues on Audit Client Risk Tolerance
Timothy Seidel, Brigham Young University
Xinghua Gao, Washington State University
Yonghong Jia, Iowa State University
Discussant: Andrew Imdieke, University of Notre Dame
Stuck in Traffic: Do Auditors Price Traffic Congestion?
Viet Pham, Susquehanna University
Jie Hao, Susquehanna University
Discussant: Kenneth Reichelt, Louisiana State University
3.06: Audit Regulation
Auditing - 1.8 CH
Moderator: Ashley Douglass, Trinity University
National Audit Oversight and Foreign Investment
Beverly Larson, Arizona State University
James Blann, Georgia Institute of Technology
Phillip Lamoreaux, Arizona State University
Discussant: Delia Valentine, University of Wisconsin–Milwaukee
Consequences for Culpable Auditors
Hyun Jong Park, Temple University
Jagan Krishnan, Temple University
Mihir Mehta, University of Michigan
Meng Li, Temple University
Discussant: Eric Krause, Bentley University
Audit Oversight and Labor Market Outcomes
David Stroud, Texas A&M University–College Station
Sarah Rice, Texas A&M University–College Station
Discussant: Wenyin Li, The University of North Carolina at Charlotte
Auditing -1.8 CH
Speaker: Chuck Bamford, Bamford Associates, LLC
This session provides a unique opportunity to shape the direction of the Auditing Section. During this session, we will consider the important challenges and opportunities to build a consensus plan together. The discussion will be led by noted strategist, Chuck Bamford.
4.01: Panel: Past, Present, and Future of Auditing Research: A Conversation with Senior Scholars
Auditing - 1.8 CH
Moderator: Aleksandra Zimmerman, Florida State University
Panelists: Bill Kinney, University of Texas - Austin, retired
Tom Omer, University of Nebraska-Lincoln, retired
Zoe-Vonna Palmrose, University of Southern California and University of Washington, retired
4.02: Artificial Intelligence
Auditing - 1.8 CH
Moderator: Amy Mathews, The University of Alabama
Actions Speak Louder Than Words: The Divergence of Auditors’ Stated Risk Assessments and Planned Audit Responses to Client’s Use of Artificial Intelligence
Jennifer McCallen, University of Georgia
Nikki MacKenzie, Georgia Institute of Technology
Jane Thayer, Georgia Institute of Technology
Discussant: Scott Vandervelde, The University of North Carolina at Charlotte
Does Using Artificial Intelligence in an Audit Reduce Auditors’ Liability?
Kelsey Brasel, Ball State University
Tom Downen, The University of North Carolina at Wilmington
Sarah Kim, National Cheng Kung University
Christine Gimbar, DePaul University
Discussant: Julia Ariel-Rohr, DePaul University
Cataloguing Assurance Related Technologies
J. Boritz, University of Waterloo
Tim Bauer, University of Waterloo
Krista Fiolleau, University of Waterloo
Bradley Pomeroy, University of Waterloo
Adam Vitalis, University of Waterloo
Pei Wang, University of Waterloo
Discussant: Diane Janvrin, Iowa State University
4.03: Auditor-Client Interactions
Auditing - 1.8 CH
Moderator: Zachary Merrill, University of Massachusetts Amherst
Should Auditors Invite the CFO to Happy Hour? How Status Differences Moderate the Effect of Auditor- Manager Social Bonding on Manager Disposition
Emily Deng, Baylor University
Dan Rimkus, University of Florida
Discussant: Zachary Merrill, University of Massachusetts Amherst
Insights into the Evolving Responsibilities of the Audit Committee
Sarah Stein, Virginia Polytechnic Institute and State University
Lauren Cunningham, The University of Tennessee
Kimberly Walker, Virginia Polytechnic Institute and State University
Karneisha Wolfe, University of Illinois at Urbana-Champaign
Discussant: Donald Young, Indiana University
What Do Audit Clients Want from their Auditor?
Brant Christensen, Brigham Young University
Matthew Ege, Texas A&M University–College Station
Nathan Sharp, Texas A&M University–College Station
Jeff Wilks, Brigham Young University
Discussant: Amy Tegeler, University of Wisconsin-Milwaukee
4.04: Miscellaneous 1
Auditing - 1.8 CH
Moderator: Jennifer Puccia, Michigan State University
Do Auditors Have Market-Based Incentives to Minimize Material Misstatements?
Sarah Stuber, Texas A&M University–College Station
Lisa Tiplady, Texas A&M University–College Station
Matthew Ege, Texas A&M University–College Station
Discussant: N/A
Inside the Black Box of Audit Firm Quality Control
Sarah Stuber, Texas A&M University–College Station
Nikki Skinner, University of Colorado Boulder
Jennifer McCallen, University of Georgia
Discussant: Devin Williams, The University of Oklahoma
Consequences of the Accelerated Filers Definition Change: Evidence from Non-Accelerated Filers
Bo Ren, University of Connecticut
William Docimo, University of Connecticut
Discussant: Timothy Seidel, Brigham Young University
4.05: Audit Partner Experience/Expertise
Auditing - 1.8 CH
Moderator: Valbona Sulcaj, The University of Texas at El Paso
Audit Partner Experience with Individual Component Auditors and Audit Quality
William Docimo, University of Connecticut
Meiling Zhao, The Chinese University of Hong Kong
Discussant: Jenna Burke, University of Colorado-Denver
The Effect of Audit Partner National Office Experience on Audit and Career Outcomes
Lauren Matkaluk, Bowling Green State University
Aleksandra Zimmerman, Florida State University
Nathan Newton, Florida State University
Mikhail Pevzner, University of Baltimore
Discussant: Chenxi Lin, The University of Oklahoma
New Evidence on Audit Partner Expertise and Audit Outcomes
Jamie Teterin, The University of Alabama
Quinn Swanquist, The University of Alabama
Discussant: Joseph Zhang, The University of Memphis
4.06: Work Pressures, Audit Outcomes
Auditing - 1.8 CH
Moderator: Aida Sy, Farmingdale State College, SUNY
Understanding Auditor Burnout and Job Outcomes: A Person-Environment Fit Perspective Considering Auditor Needs and Abilities
Bright (Yue) Hong, DePaul University
Jing Wang, The University of Iowa
Amy Kristof-Brown, The University of Iowa
Discussant: Stephani Mason, DePaul University
Internal Control Deficiencies and Audit Staffing
Jeroen van Raak, University of Amsterdam
Christian Hofmann, Ludwig Maximilian University of Munich
Nina Schwaiger, Ludwig Maximilian University of Munich
Sebastian Kuhn, Ludwig Maximilian University of Munich
Discussant: Christopher Calvin, University of Dayton
Component Auditors and Credit Risk
Steven Zhu, University of Houston
Discussant: Nathan Berglund, Mississippi State University
5:01: Panel: Mid-Career Advice
Personal Development - 1.8 CH
Moderator: Kris Hoang, University of Alabama
Panelists: Allen Blay, Florida State University
Margaret Christ, University of Georgia
Chris Hogan, Michigan State University
Jason Smith, University of Nevada, Las Vegas
Mike Wilkins, University of Kansas
Panel description: This panel will discuss the opportunities and challenges of crafting a meaningful career post-tenure as an auditing academic. During the mid-career stage—around the promotions to associate and full professor—we encounter new demands on our time and attention, while continuing to teach our courses and produce our research. Panelists will reflect on their diverse experiences in navigating internal service and administration roles, external service roles, obstacles, negotiations, and transitions, and will respond to your questions about the paths
5.02: Panel: Adoption of Generative AI by the Accounting and Auditing Profession. Implications to Clients, Professionals and Academics
Information Technology - 1.8 CH
Moderator: Karen Osterheld, American Accounting Association
Panelists: Helen Brown Liburd, Rutgers University School of Business
David Fisher, KPMG Audit Innovation, Associate Director
Robin Valentine, KPMG Partner, Audit Learning and Development
5.03: Audit Teamwork
Auditing - 1.8 CH
Moderator: Megan Hiner, Florida Atlantic University
Technology and Group Audits: An Examination of How More Centralized Group Audits Affect Component Auditor Motivation
Michael Ricci, University of Florida
Blake Bowler, Mercer University, Macon
W. Robert Knechel, University of Florida
Discussant: Adam Bross, Washington State University
Stay In Your Own Lane: Navigating the Challenges of Upward Knowledge Sharing in
Hierarchical Audit Teams
Tina Carpenter, University of Georgia
Margaret Christ, University of Georgia
Miranda Hugie, University of Georgia
Discussant: Tim Bauer, University of Waterloo
Intimidation and Information Repetition: How Client Behaviors Influence Auditor Judgments
Jacqueline Hammersley, University of Georgia
Truman Rowley, University of Nevada, Las Vegas
Discussant: Xiaoxing Li, Vrije University Amsterdam
5.04: Auditor Development
Auditing - 1.8 CH
Moderator: Leah Conrad, University of North Texas
Good Thinking (…for an Auditor…): The Effect of Auditors’ Thinking Dispositions on their Inclination to Challenge Management’s Preferred Reporting
Brent Garza, Texas A&M University–College Station
Brian Fitzgerald, College of William & Mary
Emily Shafron, Texas A&M University–College Station
Kecia Williams Smith, North Carolina Agricultural and Technical State University
Discussant: Anna Gold, Vrije University Amsterdam
The Effect of the Framing of Coaching Guidance on Auditors’ Professional Skepticism
Pornthana Sakchuenyos, Deakin University
Ken Trotman, UNSW Sydney
Wei Chen, UNSW Sydney
Discussant: Leah Conrad, University of North Texas
An Investigation of an Intervention to Improve Audit Inquiry
Jessica Buchanan, Providence College
Erin Hamilton, University of Nevada, Las Vegas
Aaron Saiewitz, University of Nevada, Las Vegas
Scott Vandervelde, The University of North Carolina at Charlotte
Discussant: Rachel Lyman, University of Illinois at Urbana-Champaign
5.05: Audit Matter Disclosures 2
Auditing - 1.8 CH
Moderator: Santanu Mitra, Wayne State University
Unveiling Informative Value in Key Audit Matters: The Importance of Dissimilar Risk Disclosures
Emeline Deneuve, ESSEC Business School Cergy
Anne Jeny, IESEG School of Management
Andrei Filip, IESEG School of Management
Discussant: Zongyu Li, Texas A&M University–College Station
Why Are Key Audit Matter Disclosures Incrementally Informative Compared to Critical Audit Matter Disclosures?
Jessica Nylen, University of Wisconsin–Madison
Daniel Wangerin, University of Wisconsin Colleges
Karla Zehms, University of Wisconsin–Madison
Discussant: Chelsea Anderson, University of Arkansas
When Standards Diverge: The Influence of PCAOB Critical Audit Matters on Expanded Audit Reports in Europe
Linette Rousseau, University of Houston
Eric Lohwasser, Colorado State University
Eric Rapley, Colorado State University
Discussant: Xi Ai, University of Louisville
5.06: Debt
Auditing - 1.8 CH
Moderator: Charles Irons, Georgia Institute of Technology
Not So Comfortable: The Impact of Comfort Letter Issuance on Audit Quality
Ryan Robinson, The University of Kansas
Discussant: Matthew Sherwood, University of Massachusetts Amherst
Does Auditing Matter for Early-Stage Financing?
Katja Kisseleva, Frankfurt School of Finance & Management Frankfurt
Aksel Mjos, NHH Norwegian School of Economics
Maximilian Mueller, University of Cologne
Ulrike Thuerheimer, University of Amsterdam
Discussant: Charley Irons, Georgia Tech University
Salience or Signaling? Bondholder Responses to AS 3101 Auditor Tenure Disclosures
Michael Wilkins, The University of Kansas
Yijing Cui, The University of Kansas
Nathan Lundstrom, The University of Kansas
Discussant: Ryan Cating, University of Central Arkansas
6.01: Artificial Intelligence in Auditing: Complex tasks, Challenges, and Professional Judgment
Auditing - 1.8 CH
Moderator: Jennifer Joe, Virginia Tech
Panelists: Helen Brown-Liburd, Rutgers University School of Business
Margaret Christ, University of Georgia
Ben Commerford, University of Kentucky
David Fisher, KPMG Audit Innovation, Associate Director
6.02: Skepticism
Auditing - 1.8 CH
Moderator: Heather Carrasco, Texas Tech University
Thinking Outside of the Box: Can an Innovation Culture Improve Auditors’ Fraud Actions?
Sara Bibler, Vrije University Amsterdam
Tina Carpenter, University of Georgia
Margaret Christ, University of Georgia
Anna Gold, Vrije University Amsterdam
Discussant: Adam Vitalis, University of Waterloo
Has the Pandemic Left Auditors Worse off? The Examination of the Effects of the Virtual Environment on Professional Skepticism
Kimberly Walker, Virginia Polytechnic Institute and State University
Dereck Barr-Pulliam, University of Louisville
Aleksandra Zimmerman, Florida State University
Discussant: Kelsey Brasel, Ball State University
Inheriting vs. Developing Data Analytic Tests and Auditors Professional Skepticism
Xiaoxing Li, Vrije Universiteit Amsterdam
Joseph Brazel, North Carolina State University
Anna Gold, VU University Amsterdam
Justin Leiby, University of Illinois at Urbana-Champaign
Discussant: Hanxu Xia, University of Massachusetts Amherst
6.03: Miscellaneous 2
Auditing - 1.8 CH
Moderator: Pu Gu, Boston College
The Role of Hierarchical Team Leader’s Voice Modeling Behavior, Moderated by Mixed
Messages on Team Psychological Safety, Voice Climate, and Effectiveness
Ann Vanstraelen, Maastricht University
Murray Barrick, Texas A&M International University
Olof Bik, University of Groningen
Jere Francis, Maastricht University
Lena Pieper, University of Illinois at Urbana-Champaign
Discussant: Pu Gu, Boston College
Does Employment-Based Healthcare Coverage Impact Financial Reporting Quality?
Babak Mammadov, Clemson University
Nancy Harp, Clemson University
Hamid Vakilzadeh, University of Wisconsin–Whitewater
Discussant: Jackie Z. Ju, University of Kentucky
Internal Audit Investment: Assurance Service Substitution and the Value in Value-Add
Benjamin Fligge, University of Duisburg-Essen
Marc Eulerich, University Duisburg-Essen
Christopher Calvin, University of Dayton
Discussant: Will Anding, Florida State University
6.04: Relationships and Auditor Performance
Auditing - 1.8 CH
Moderator: Kaschia Wade, University of Kentucky
Friends and Advisors: The Effects of Knowledge Acquisition through Informal Relationships
on Auditor Performance
Romina Rakipi, West Virginia University
Urton Anderson, University of Kentucky
Monika Causholli, University of Kentucky
Scott Soltis, University of Kentucky
Discussant: Beverly Larson, Arizona State University
Opposites Attract? The Effects of CFO/Auditor Gender Differences on Audit Outcomes
Xin Zhou, The University of Texas at Arlington
Yuan Ji, The University of Texas at Arlington
David Rosser, The University of Texas at Arlington
Discussant: Emily Hunt, Louisiana Tech University
Social Ties Across Audit Offices and Audit Quality
Wenyin Li, The University of North Carolina at Charlotte
Discussant: Jonathan Truelson, Mississippi State University
6.05: Governance
Auditing - 1.8 CH
Moderator: Samir Trabelsi, Brock University
Do SEC Comment Letters Destabilize the Receiving Firm’s Corporate Governance Equilibrium?
Jun Yang Tan, Drexel University
Barbara Grein, Drexel University
Discussant: Valbona Sulcaj, University of Texas at El Paso
Are Unexplained Director Departures Informative About Future Restatement Announcements and Audit Outcomes?
Gopal Krishnan, Bentley University
Yanru Yang, Bentley University
Wei Yu, Hunter College–CUNY
Discussant: Mindy Kim, St. Louis University
Non-Audit Services and Auditor Independence: Evidence from Accounting Fraud
Jing Fang, University of Central Arkansas
Ferdinand Gul, Deakin University
Zhuo Cheng, The Hong Kong Polytechnic University
Stephanie Watson, University of Central Arkansas
Discussant: Samir Trabelsi, Brock University