Programme: ISAR 2015

The final programme for ISAR 2015 is now available.

Thursday, June 18 2015
Day 1 - Friday, June 19 2015
Day 2 - Saturday, June 20, 2015

	ISAR 2015 Dinner Reception
18.30 - 19.30	The Bostonian Mixer Organised by Audit Analytics, Inc.
19.30 - 21.30	Welcome Reception

	ISAR 2015 Day 1 - Friday, June 19 2015
7.30 - 8.20	Registration
8.20 - 8.30	Opening and Words of Welcome Ken Trotman, UNSW Australia Arnold Wright, Northeastern University
8.30 - 10.00	Plenary Session *Determinants and Indicators of Audit Quality* Chair: Jean C Bedard, Bentley University Joe Carcello, University of Tennessee Greg Jonas, Public Company Accounting Oversight Board Jim Liddy, Vice Chair Audit KPMG Chris McWilton, AC Chair Nortek and COO Mastercard
10.00 - 10.30	Morning Tea
10.30 - 12:00	Concurrent Sessions
	Session 1.1: Audit Pricing Chair: Ann Vanstraelen, Maastricht University	Session 1.2: Critical (Key) Audit Matters Chair: Noel Harding, UNSW Australia
	The Impact of Mandatory Audit Fee Disclosure on Price Competition in the Audit Market Liesbeth Averhals KU Leuven Tom van Caneghem KU Leuven Marleen Willekens KU Leuven	The Impact of a Judgment Rule and Critical Audit Matters on Assessments of Auditor Legal Liability - The Moderating Role of Legal Knowledge Tim Brown University of Illinois at Urbana-Champaign Tracie Majors University of Illinois at Urbana-Champaign Mark Peecher University of Illinois at Urbana-Champaign
	Does the Audit Market Price Big 4 Experience in Non-Big 4 Firms? Aleksandra Zimmerman Case Western Reserve University	The Disclaimer Effect of Disclosing Critical Audit Matters in the Auditor’s Report Steven Kachelmeier The University of Texas at Austin Jaime Schmidt The University of Texas at Austin Kristen Valentine The University of Texas at Austin
	Do Auditors Respond to Unique Characteristics of Individual Executives? Evidence from Audit Pricing Decisions John Lauck Virginia Tech Joseph Rakestraw Virginia Tech Sarah Stein Virginia Tech	Effects of Key Audit Matter Standard and Audit Committee Proactiveness on Auditors' Communication to the Audit Committee and Decisions on Client's Accounting Estimates Evelyn Gay Nanyang Technological University Terence Ng Nanyang Technological University
12.00 - 13.30	Lunch and Plenary Speaker: John C. Coffee Jr., Adolf A. Berle Professor of Law, Columbia University
13.30 - 15.00	Concurrent Sessions
	Session 2.1: Corporate Governance Chair: Udi Hoitash, Northeastern University	Session 2.2: Professional Skepticism Chair: Chris Agoglia, University of Massachusetts Amherst
	If the Audit Committee Speaks, does the Board Listen? Interdependencies between the Audit Committee and the Rest of the Board Mathijs van Peteghem KU Leuven Liesbeth Bruynseels KU Leuven Ann Gaeremynck KU Leuven	Motivating Auditor Skepticism Kathryn Kadous Emory University Daniel Zhou Emory University
	Are All Outside Directors Independent? An Investigation of the Compliant Director Market Mark Peecher University of Illinois at Urbana-Champaign Stephen Rowe Tulane University Padmakumar Sivadasan Tulane University	Professional Skepticism and Belief Revision in Auditing Christopher Koch Johannes Gutenberg University Mainz Annette Köhler University of Duisburg-Essen Kristina Yankova University of Duisburg-Essen
	The Association between Audit Committee Chair Characteristics and Financial Reporting Process Liesbeth Bruynseels KU Leuven Ganesh Krishnamoorthy Northeastern University Arnold Wright Northeastern University	One Team or Two Teams? Exploring the Relationship between Auditors and IT Specialists and its Implications for a Shared Audit Team Identity and Audit Processes and Outcomes Tim Bauer University of Illinois at Urbana-Champaign Cassandra Estep University of Illinois at Urbana-Champaign
15.00 - 15.30	Afternoon Tea
15.30 - 17.00	Concurrent Sessions
	Session 3.1: Financial Institutions and Institutional Investors Chair: Ronen Gal-Or, Northeastern University	Session 3.2: Financial Reporting Issues - Impact on Auditors Chair: Lori Holder-Webb, Western New England University
	Audits and Bank Failure: Do Financial Statement Audits Reduce Losses to Capital Providers? Jane Barton Indiana University Leslie Hodder Indiana University Marcy Shepardson Indiana University	The Impact of Principles versus Rules Accounting Standards and Task Subjectivity on Auditor Reporting Judgments and Negotiation Tactics Helen Brown-Liburd Rutgers University Danielle Lombardi Villanova University Arnold Wright Northeastern University Sally Wright University of Massachusetts Boston
	The Role of Institutional Investors in the Market Reaction to Going Concern Audit Reports Steven Kaplan Arizona State University Michael Mowchan Arizona State University Eric Weisbrod University of Miami	Do Continuous Auditing and the Dual Role of Internal Auditors Affect Auditors' Perceptions of the Likelihood of Management Opportunism? Dereck Barr-Pulliam University of Wisconsin-Madison
	Audit Firm Tenure, Bank Complexity and Financial Reporting Quality Brian Bratten University of Kentucky Monika Causholli University of Kentucky Thomas Omer University of Nebraska-Lincoln	Mind the Gap: Factors Contributing to Purported Deficiencies in Auditing Complex Estimates Beyond Auditor Performance Steven Glover Brigham Young University Mark Taylor Case Western Reserve University Yi-Jing Wu Case Western Reserve University
17.30	*Boarding of buses for Odyssey of Boston* harbor dinner cruise**

	ISAR 2015 Day 2 - Saturday, June 20 2015
7.30 - 8.30	Breakfast and Poster Session Organizers: Brian Fitzgerald and Andrew Trotman, Northeastern University
7.30 - 8.30	Quality Control In Audit Firms: Do Auditors Learn from Going Concern Errors? Jaehan Ahn, University of Oklahoma Kevan Jensen, University of Oklahoma The Effect of National Culture on Auditor-in-charge Involvement Olof Bik,Nyenrode Business University Reggy Hooghiemstra, University of Groningen Audit Partner Profit Sharing: Who may be "The Wolf of Wall Street"? Herman van Brenk, Nyenrode Business University *Audit Partner Experiences and Audit Quality* Joost van Buuren, Nyenrode Business University Monika Causholli, University of Kentucky *The Informative Value of the Auditors’ Going-Concern Opinion Incremental to Signals from Other Information Intermediaries* Nadine Funcke, Erasmus University *Auditors’ Materiality Judgments under Integrated Reporting: The Effect of Strategic Relevance of Reported Information and Strategic Linkages in the Client’s Performance Measurement System* Wendy Green, UNSW Australia Mandy Cheng, UNSW Australia *Managing Audit Errors: An Exploratory Study on Preventing the Covering Up and Encouraging the Learning from Error* Therese Grohnert, Maastricht University Roger Meuwissen, Maastricht University Wim Gijselaers, Maastricht University *Effects of Audit Partners on Clients' Business Risk Disclosure* Hyonok Kim, Tokyo Keizai University Hironori Fukukawa, Hitotsubashi University *The Effects of Donor Pressure and Strength of Governance on Nonprofit Auditors' Assessments of Program Expense Allocations* John Lauck, Virginia Tech Sudip Bhattacharjee, Virginia Tech *PCAOB International Inspections: Are Global Audit Firm Networks Effective in Mitigating Quality Control Deficiencies?* Ashna Prasad, UNSW Australia *Economic Consequences of PCAOB Inspections: Impact on Information Asymmetry over Time* Ann Vanstraelen, Maastricht University Patrick Vorst, Maastricht University Lei Zou, Maastricht University *Assuring a New Market: The Interplay between Country-level and Company-level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider* Shan Zhou, University of Sydney
8.30 - 10.00	Concurrent Sessions
	Session 4.1: Impact of Auditor Compensation and Type Chair: Roger Meuwissen, Maastricht University	Session 4.2: Auditor/Management Interactions Chair: Jeff Cohen, Boston College
	Audit Contract Type and Audit Quality Klaus Henselmann University of Erlangen-Nuremberg Michael Stich University of Erlangen-Nuremberg Nadine Winkler University of Erlangen-Nuremberg	Auditors' Ability to Detect Financial Deception: The Role of Auditor Experience and Management Cognitive Dissonance Jessen Hobson University of Illinois at Urbana-Champaign William Mayew Duke University Mark Peecher University of Illinois at Urbana-Champaign Mohan Venkatachalam Duke University
	Scientific Auditors Jürgen Ernstberger Technische Universität München Christopher Koch Johannes Gutenberg University Mainz Martin Prott Technische Universität München	How Management's Expressions of Confidence Influence Auditors' Skeptical Response to Management's Explanations Sanaz Aghazadeh Lehigh University Jennifer Joe University of Delaware
	How Do Audit Firms' Compensation Policies Affect Audit Quality? Jürgen Ernstberger Technische Universität München Christopher Koch Johannes Gutenberg University Mainz Eva Maria Wühst Technische Universität München	Coordination and Communication Challenges in Global Group Audits Denise Downey Villanova University Jean C Bedard Bentley University
10.00 - 10.30	Morning Tea
10.30 - 12.00	Concurrent Sessions
	Session 5.1: Regulatory Influences Chair: Caren Schelleman, Maastricht University	Session 5.2: Use of Specialists and Consultants Chair: Karla Johnstone, University of Wisconsin-Madison
	Regulatory Oversight and Audits in Capital Markets Minlei Ye University of Toronto Dan Simunic University of British Columbia	Specialists or Colleagues: Who Do Auditors Listen To? Brian Fitzgerald Northeastern University
	Auditor Reporting Decisions and Proximity to SEC Regional Offices Mark DeFond University of Southern California Jere Francis University of Missouri-Columbia and University of Technology Sydney Nicholas Hallman University of Missouri-Columbia	Determinants of Recommendations in Audit Consultations: The Joint Effects of Status Motives and Specialized Knowledge Robert Knechel University of Florida Justin Leiby University of Florida
	Audit Committee Influence on Audit Firm Selection, Retention, Efficiency, and Fees Brant Christensen Texas A&M University Thomas Omer University of Nebraska-Lincoln Marjorie Shelley University of Nebraska-Lincoln Paul Wong Texas A&M University	Auditors' and Specialists' Views about the Use of Specialists during an Audit Efrim Boritz University of Waterloo Natalia Kochetova-Kozloski Saint Mary's University Linda Robinson University of Waterloo Christopher Wong University of Waterloo
12.00 - 13.00	Lunch
13.00 -14.30	Concurrent Sessions
	Session 6.1: Auditor Reporting Chair: Elizabeth Carson, UNSW Australia	Session 6.2: External Influence on Audit Practice Chair: Robert Roussey, University of Southern California
	Are Voluntary Internal Controls-related Audit Report Disclosures Informative in IPOs? Keith Czerney University of Nebraska-Lincoln	The Effect of Audit Regulation on Staffing Decisions Robyn Moroney Monash University Carlin Dowling University of Melbourne Robert Knechel University of Florida
	Consequences of Changing the Auditor's Report: Early Evidence from the U.K. Elizabeth Gutierrez Universidad de Chile Miguel Minutti-Meza University of Miami Kay Tatum University of Miami Maria Vulcheva Florida International University	Increasing the Relevance of Corporate Social Responsibility Reporting through Reporting Enhancements and Stakeholder-Centric Assurance Jonathan Grenier Miami University Brian Ballou Miami University James Bierstaker Villanova University Dan Heitger Miami University
	The Informative Value of Auditors' Going Concern Emphasis of Matter: Evidence from a Quasi-Natural Experiment Jean Bédard Laval University Carl Brousseau Laval University Ann Vanstraelen Maastricht University	What Distinguishes Effective Audit Reviews? Evidence from the Experiences of Staff Auditors Lindsay Andiola Bentley University Jean C Bedard Bentley University
14.30 - 15.00	Afternoon Tea
15.00 - 16.30	Plenary Session *Audit Reporting Model* Chair: Ted Mock, University of California, Riverside Marty Baumann Public Company Accounting Oversight Board Cindy Fornelli Centre for Audit Quality Arnold Schilder Chair of the International Auditing and Assurance Standards Board Roger Simnett UNSW Australia
16.30 - 16.45	Closing and Invitation to ISAR 2016 in Singapore Arnold Wright, Northeastern University Roger Simnett, UNSW Australia Terence Ng, Nanyang Technological University

Last modified on 3 June 2015.

ISAR

International Symposium on Audit Research

Programme: ISAR 2015