Programme
The final programme for ISAR 2018 is now available.
For ISAR 2018 Conference Participants
Access to Conference Papers here
If you have any questions about ISAR 2018, please email us at isarconference@maastrichtuniversity.nl.
- Wednesday, 6 June 2018
- Day 1 - Thursday, 7 June 2018
- Day 2 - Friday, 8 June 2018
| ISAR 2018 Wednesday, 6 June 2018 |
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| 16.00 - 18.00 | Early Registration (Venue: Crowne Plaza hotel) |
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| 17.30 - 19.30 | Welcome Reception Sponsored by Audit Analytics Grand Café Maastricht Soiron (Museum a/h Vrijthof) |
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| ISAR 2018 Thursday, 7 June 2018 |
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| 8.00 - 8.30 | Registration | ||
| 8.30 - 8.45 | Opening and Words of welcome (Room: Céramique 1 & 2) Ann Vanstraelen Maastricht University Rianne Letschert Rector magnificus, Maastricht University Ken Trotman UNSW Sydney |
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| 8.45 - 10.30 | Plenary session (Room: Céramique 1 & 2) Data analytics Chair: Roger Simnett (UNSW Sydney) Speakers: Arnold Schilder (IAASB) Tina Carpenter (University of Georgia) Mieke Jans (University of Hasselt) Peter Eimers (PwC and Free University Amsterdam) The Data Analytics Transformation: Evidence from auditors, CFOs, and Standard-Setters Tina Carpenter* University of Georgia Margaret Christ University of Georgia Ashley Austin University of Richmond Christy Nielson University of Georgia |
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| 10.30 - 11.00 | Break (Venue: Hotel Lobby) |
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11.00 - 12.30 |
Concurrent Sessions | ||
| Session 1a: Professional skepticism (Room: Céramique 1&2) Chair: Ken Trotman UNSW Sydney |
Session 1b: Audit market Structure (Room: Céramique 3) Chair: Marleen Willekens KU Leuven |
Session 1c: Auditors and corporate governance (Room: Bordeaux) Chair: Rogier Deumes Maastricht University |
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| Root Cause Analysis and its Effect on Auditor Skepticism and Judgment in an Integrated Audit Marcus Doxey* University of Alabama Troy Pollard University of Alabama Todd DeZoort University of Alabama |
Out of Sight, Out of Mind: Does Audit Partner Proximity to Clients Matter?
Jere Francis* University of Missouri-Columbia Nargess Golshan University of Missouri-Columbia Nicholas Hallman University of Texas at Austin |
Looking the Part: Does Audit Committee Expertise Reduce the Influence of Superficial Appearances in Auditor Selection and Compensation Decisions?
Matthew Baugh Arizona State University Nicholas Hallman* University of Texas at Austin Steven Kachelmeier University of Texas at Austin |
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| Developing Auditors' Professional Skepticism: The Effect of Workplace Learning on Audit Quality Therese Grohnert* Maastricht University Roger Meuwissen Maastricht University Wim H. Gijselaers Maastricht University |
The Effect of Audit Market Structure Change on Audit Pricing: Evidence from China Lina (Zixuan) Li* University of Auckland Steven Cahan University of Auckland |
To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice Kenneth Bills University of Arkansas Matthew Cobabe Virginia Tech Jeffrey Pittman Memorial University Sarah Stein* Virginia Tech |
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| Audit Market Competition and Audit Quality: Evidence from the Entry of Big 4 into City-Level Audit Markets in the U.S. Tai-yuan Chen Hong Kong University of Science and Technology Xuanjun Dong* Hong Kong University of Science and Technology Yangxin Yu City University of Hong Kong |
The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality Jaeyoon Yu* Erasmus University Byungjin Kwak Korea Advanced Institute of Science and Technology Myung Seok Park Virginia Commonwealth University Yoonseok Zang Singapore Management University |
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| 12.30 - 13.30 | Lunch (Venue: Hotel Restuarant) |
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| 13.30 - 15.00 | Concurrent Sessions | ||
| Session 2a: Investor-auditor judgments (Room: Céramique 1&2) Chair: Ted Mock University of California, Riverside |
Session 2b: Auditor characteristics (Room: Céramique 3) Chair: Roger Meuwissen Maastricht University |
Session 2c: Auditors and audit committees (Room: Bordeaux) Chair: Mathijs van Peteghem Maastricht University |
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| The Value of Assurance And Ethics in Difficult Times: Investor Decisions and Corporate Social Responsibility Disclosures Andrew Stuart Suffolk University Jean C. Bedard* Bentley University Cynthia Clark Bentley University |
Human Resource Management in Big Four Audit Firms and Audit Quality Jorien Pruijssers* McGill University Ines Simac KU Leuven Marleen Willekens KU Leuven |
Overseeing the External Audit Function: Evidence from Recent Audit Committee Voluntary Disclosures Brian Bratten University of Kentucky Monika Causholli* University of Kentucky Valbona Sulcaj University of Kentucky |
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| New Theory and Evidence on the Value Investors Inherently Ascribe to Higher-Quality Financial Reporting and Instrumentally Ascribe to Quality-Revealing Audit Reports W. Brooke Elliott University of Illinois at Urbana-Champaign Kirsten Fanning University of Illinois at Urbana-Champaign Mark E. Peecher* University of Illinois at Urbana-Champaign |
Gender, Promotion, and Audit Outcomes in the United States Patrick Kielty* University of Florida |
The Impact of Audit Committee Members’ Reputation Incentives on Monitoring the Financial Reporting Process Eunice Khoo* UNSW Sydney Youngdeok Lim UNSW Sydney Gary Monroe UNSW Sydney |
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| Learning from Errors: An Exploratory Study among Dutch Auditors Oscar van Mourik* Vrije Universiteit Amsterdam Anna Gold Vrije Universiteit Amsterdam Philip Wallage Vrije Universiteit Amsterdam Cathy van Dyck Vrije Universiteit Amsterdam |
Archival Evidence for the Effect of Professional Skepticism on Audit Quality Kris Hardies University of Antwerp Sanne Janssen* University of Antwerp Ann Vanstraelen Maastricht University |
Does Audit Committee Reporting Need to Be Improved? Evidence from a Large-Scale Textual Analysis Michelle Draeger* Oklahoma State University Bradley Lawson Oklahoma State University Jaime Schmidt University of Texas at Austin |
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| 15.00-15.30 | Break (Hotel Lobby) |
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| 15.30-17.00 | Concurrent Sessions | ||
| Session 3a: Incentives and regulation (Room: Céramique 1&2) Chair: Chris Agoglia University of Massachusetts-Amherst |
Session 3b: Public oversight body influence (Room: Céramique 3) Chair: Roger Simnett UNSW Sydney |
Session 3c: Tax avoidance and illegal acts (Room: Bordeaux) Chair: Jere Francis University of Missouri |
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| Counteracting the Directional Influence of Incentives on Auditor Judgment Dan Zhou* University of Illinois at Urbana-Champaign |
Audit Firms' Political Connections and the PCAOB Inspection Reports Hyunjong Park* University of Florida |
Do the Big 4 Practice What they Preach? Big 4 Affiliation and Tax Planning Optimization Bradley Blaylock Oklahoma State University Anastasios Elemes* ESSEC Business School |
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| Does an Audit Judgment Rule Increase or Decrease Auditors’ Use of Innovative Audit Procedures? Yoon Ju Kang* University of Massachusetts-Amherst David Piercey University of Massachusetts-Amherst Andrew Trotman Northeastern University |
An Analysis of the Effectiveness and Consequences of PCAOB Disciplinary Actions for Auditors and their Clients Matthew Beck Michigan State University Chris Hogan Michigan State University Andrew Imdieke* University of Notre Dame |
Tax Avoidance, Horizontal Agency Conflicts and High-Quality Auditing in Private Firms John Christian Langli BI Norwegian Business School Marleen Willekens* KU Leuven |
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| Feedback from Inspectors to Auditors: Effects of Regulatory Pressure and Auditor Mindset on Audit Procedure Choice Kamber Hetrick* University of Illinois at Urbana-Champaign Tim Bauer University of Illinois at Urbana-Champaign Jessen Hobson University of Illinois at Urbana-Champaign |
Does PCAOBR regulatory Enforcement Deter Non-Sanctioned Auditors? Phil Lamoreaux Arizona State University Michael Mowchan American University Wei Zhang* Arizona State University |
Auditing the Accused: Financial Statement Audit Responses to Illegal Acts by Clients William Ciconte University of Illinois at Urbana-Champaign Justin Leiby University of Georgia Emily Shafron* University of Georgia |
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| ISAR 2018 Friday, 8 June 2018 |
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| 8.30 - 9.00 | Registration (Venue: Crowne Plaza Hotel) |
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| 9.00 - 10.30 | Concurrent Sessions | ||
| Session 4a: Communication and corporate judgments (Room: Céramique 1&2) Chair: Hun-Tong Tan Nanyang Technological University |
Session 4b: Knowledge management (Room: Céramique 3) Chair: Caren Schelleman Maastricht University |
Session 4c: International issues in reporting, pricing and governance (Room: Bordeaux) Chair: Jean Bedard Bentley University |
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| An Investigation of Auditors' Judgments when Companies Release Earnings before Audit Completion Lori Bhaskar Indiana University Patrick Hopkins Indiana University Joseph Schroeder* Indiana University |
Identifying Talent: An Exploratory Investigation on the Effectiveness of Explicit Potential Measurement Isabella Grabner Maastricht University Judith Künneke* Maastricht University Frank Moers Maastricht University |
Is it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated vs. Non-integrated Audits Josh Gunn University of Pittsburgh Chan Li University of Pittsburgh Lin Liao Southwest University of Finance and Economics Shan Zhou* University of Sydney |
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| The Influence of “Relationship” Partners on Client Managers' Negotiation Positions Mary Kate Dodgson* Northeastern University Christopher Agoglia University of Massachusetts-Amherst Bradley Bennett University of Massachusetts-Amherst |
Is the Availability of Qualified Audit Personnel Associated with Office Audit Quality? Aleksandra Zimmerman* Northern Illinois University Albert Nagy John Carroll University Matthew Sherwood University of Massachusetts-Amherst |
What Drives Differences in Audit Pricing Across the Globe? Brigitte Eierle University of Bamberg Sven Hartlieb University of Bamberg David Hay The University of Auckland Lasse Niemi* Aalto University Hannu Ojala University of Tampere/Aalto University |
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| The Impact of Audit Committee Skepticism and Reward Power on Auditor Communications with the Audit Committee Ganesh Krishnamoorthy Northeastern University Arnie Wright* Northeastern University Nicole Wright James Madison University |
Knowledge Spillovers at Audit Firm Level through Bundling Jeroen Vander Cruyssen* KU Leuven Ann Gaeremynck KU Leuven |
Should Uninformed Shareholders Vote? Evidence from Auditor Ratification Cory Cassell University of Arkansas Tyler Kleppe* University of Arkansas Jonathan Shipman University of Arkansas |
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| 10.30 -11.00 | Break (Venue: Hotel Lobby) |
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| 11.00 - 12.30 | Concurrent Sessions | ||
| Session 5a: Interpersonal relationships (Room: Céramique 1&2) Chair: Arnie Wright Northeastern University |
Session 5b: Evidence and reporting issues (Room: Céramique 3) Chair: Anna Gold VU Amsterdam |
Session 5c: Auditor Reporting (Room: Bordeaux) Chair: Ann Vanstraelen Maastricht University |
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| Coaching Today’s Auditors: When Do Workpaper Reviewers Professionally Develop the Preparers? Lindsay Andiola Virginia Commonwealth University Joseph Brazel North Carolina State University Denise Downey* Villanova University Tammie Schaefer University of Missouri - Kansas City |
The Impact of Firm Identity on Accountants' Error Reporting Decisions: An Experimental Investigation Stephen Kuselias* Providence College Christine Earley Providence College Stephen Perreault Providence College |
Is More Always Better? Disclosures in the Expanded Audit Report and their Impact on Loan Contracting Vlad-Andrei Porumb University of Groningen Yasemin Karaibrahimoglu* University of Groningen Reggy Hooghiemstra University of Groningen Dick de Waard University of Groningen |
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| The Joint Influence of Role Identity Salience and Client Importance Incentives on Audit Partners' Acceptability of Client-Preferred Reporting Sean Hillison* Virginia Tech |
Intuitive versus Analytical Processing and Step-Zero Impairment Testing Christopher Wolfe Texas A&M University Brant Christensen University of Missouri-Columbia Scott Vandervelde* University of South Carolina |
Do Extended Auditors' Reports Reveal Audit Quality? A Textual Analysis Penny Zhang* Australian National University Greg Shailer Australian National University |
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| How Higher Performance on Client Service Affects Auditors' Willingness to Challenge Management's Preferred Accounting Michael Ricci University of Florida |
Auditors' Reliance on Trust in Going Concern Assessments: Boon or Bane? Jaehan Ahn Northeastern University Herita Akamah University of Nebraska-Lincoln |
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| 12.30 - 13.45 | Lunch (Hotel restaurant) |
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| 13.45 - 14.45 | Poster Session (Venue: Room: Bordeaux) |
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| Reputation capital of directorships and audit quality Annti Fredrikson University of Turku Anila Kiran* Aalto University Lasse Niemi Aalto University Does (Sample) size matter? Auditors' sensitivity to a revision of non-statistical audit sampling standards Daniël Baumeister* Technische Universität Dortmund Anna Gold University of Amsterdam Christiane Pott Technisch Universität Dortmund An explorative study on auditors' perceived use of intuition Edwin Hummel* Radboud University Nijmegen Joost van Buuren Nyenrode Business University Ap Dijksterhuis Radboud University Nijmegen Daniël Wigboldus Radboud University Nijmegen William van der Veld Radboud University Nijmegen Do audit committee members demand audit quality opportunistically? Evidence from their insider trading behavior Sander de Groote* KU Leuven Non-financial disclosure, assurance, and financial reporting quality: Evidence from the European banking sector Nadine Georgiou* Technische Universität Dortmund Janine Maniora* Technische Universität Dortmund Small audit firm mergers in the United States: Determinants and consequences Brant Christensen University of Missouri Kecia Williams Smith* Virginia Tech Dechun Wang Texas A&M University Devin Williams University of Illinois at Urbana-Champaign Do auditor ratification results matter to auditors? – First evidence from a mandatory ratification setting Matthias Frank Baumann* Universität Hamburg Nicole Ratzinger-Sakel University of Hamburg An examination of nonprofessional investor perceptions of internal and external auditor assurance Travis Holt* Auburn University General knowledge of audit partners in the context of audit partner switching: Evidence from audit quality and audit fees Alona Kolomiiets* Catholic University Leuven Simon Dekeyser Catholic University Leuven Consequences of partner rotation for the outgoing lead auditor Jurgen Ernstberger Technische Universität Munchen Christopher Koch* Johannes Gutenberg University Victor Reinhardt Johannes Gutenberg University Going-concern uncertainty and loan officers’ information search behavior: Evidence from eye-tracking Tuukka Järvinen University of Vaasa Emma-Riikka Myllymäki* Aalto University Nina Sormunen EY Finland Laura Winther-Balling Copenhagen Business School Effects of the big 4 national and city-level industry expertise on earnings management in the UK Khairul Ayuni Mohd Kharuddin Loughborough University Ilias Basioudis* Aston University Omar Al Farooque University of New England The fair value puzzle: perspectives of valuation service providers Dereck Barr-Pulliam University of Wisconsin Stephani Mason* DePaul University Kerri-Ann Sanderson Bentley University |
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| 14.45 - 16.15 | Plenary session |
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| 16.15 - 16.30 | Wrap up and ISAR 2019 (Room: Céramique 1 & 2) Roger Meuwissen (Maastricht University) Chris Agoglia (University of Massachusetts) |
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* Presenting Authors
Last modified on 30 May 2018.