ISAR 2024 > Programme

Programme

Preliminary program is now available.

If you have any questions about ISAR 2024, please email us at isar@umass.edu.

Day 1 - Friday, June 28, 2024
Day 2 - Saturday, June 29, 2024
Day 3 - Sunday, June 30, 2024

ISAR 2024 Day 1 - Friday June 28, 2024 Welcome Reception & Registration 05:30 pm–07:30 pm Hilton Boston Park Plaza

	ISAR 2024 Day 2 - Saturday, June 29, 2024
07:00am–08:00am	Continental Breakfast
08:00am–09:45am	Conference Welcome & Opening Plenary *Generative AI in Practice* Erika Ordway Deloitte Lauren Reusche PwC Brian Wolohan Grant Thornton *Moderator: Matthew Sherwood* University of Massachusetts Amherst
09:45am–10:30am	Break
10:30am–12:00pm	Concurrent Sessions
	Session 1A **Moderator: Wei Zhang** University of Massachusetts Amherst	Session 1B **Moderator: Roger Meuwissen** Maastricht University	Session 1C **Moderator: Yoon Ju Kang** University of Massachusetts Amherst
	Mandatory Key Audit Matter Disclosure and Investor Information Acquisition Deqiu Chen University of International Business and Economics Nian Liu University of International Business and Economics Xuejiao Liu University of International Business and Economics Xiumin Martin* Washington University Xin Wang The University of Hong Kong	Detecting Informative Value in Key Audit Matters: The Importance of Dissimilar KAM Risk Descriptions Emeline Deneuve* HEC Montréal Andrei Filip IESEG School of Management Anne Jeny IESEG School of Management	Auditor Reliance on Opaque Audit Methods: The Effects of Auditor Ownership and Task Experience Kathryn Holmstrom* Iowa State University
	Consequences of US Audit Standards and Practice for Foreign Jurisdictions: Evidence from the Staggered Adoption of Expanded Audit Reporting Eric Lohwasser* Colorado State University Eric Rapley Colorado State University Linette Rousseau University of Houston	Corporate Tax Consequences of the EU Audit Reform Alessandro Gabrielli* University of Pisa Giulio Greco University of Pisa Diletta Vito* University of Pisa	Technology and Group Audits: An Examination of How More Centralized Group Audits Affect Component Auditor Motivation Blake Bowler University of Florida Robert Knechel University of Florida Michael Ricci* University of Florida
	An Examination of Critical Audit Matter Disclosure Quality Keith Czerny* University of Missouri-Columbia Duan Jang California State University-Sacramento		Isn’t It Ironic? The Unintended Consequences of Audit Firm Efforts to Increase Auditor Awareness of Blockchain Risks Ashley Austin* University of Richmond Tyler Williams Bentley University
12:00pm–01:00pm	Lunch
01:00pm–02:30pm	Concurrent Sessions
	Session 2A *Moderator:* Lynda Schwartz University of Massachusetts Amherst	Session 2B *Moderator:* Luke Barnhart University of Massachusetts Amherst	Session 2C *Moderator:* Terence Ng Nanyang Technological University
	Consequences for Culpable Auditors Jagan Krishnan Temple University Ming Li Temple University Mihir Mehta University of Michigan Hyun Jong Park* Temple University	Does Assurance Improve the Quality and Value Relevance of non-GAAP Earnings? Nicholas Hallman University of Texas at Austin Jaime Schmidt University of Texas at Austin Anne Thomson* University of Illinois at Urbana Champaign	Turnover Experiences in Public Accounting and Alumni’s Decisions to “Give Back” Lindsay Andiola* Virginia Commonwealth University Derek Dalton Clemson University Nancy Harp Clemson University
	It’s Also Relative: Auditor-Client Liability Allocation and Private Debt Access Hyun Jong Park Temple University Barbara Su Temple University Wei Wang* Temple University	Do XBRL Audits Improve Reporting Quality? Evidence from European Audit Mandates Linette Rousseau* University of Houston Yuping Zhao University of Houston	Do Non-Professional Investors Weight Auditor Disclosures in their Valuation Judgments? A Replication of Dennis, Griffin, and Zehms (2019) Bradley Pomeroy University of Waterloo Adam Vitalis* University of Waterloo Donald Young Indiana University
	Do Auditors Respond to Their Clients’ Operating Lawsuits? Evidence From Audit Fees and Audit Reports Feng Guo Iowa State University Steven Kaplan Arizona State University Lili Sun University of North Texas Qian Wang* Iowa State University	Management’s Confidence Expressed During Earnings Conference Calls: An Analysis of Quantitative and Qualitative Disclosures in the Presence of an Incomplete Audit Kristian Allee University of Arkansas Chuong Do University of Nevada, Reno Michelle Draeger* Colorado State University Mikhail Sterin Texas State University	Understanding Auditor Burnout and Job Outcomes: A Person-Environment Fit Perspective Regarding Task Assignment Bright (Yue) Hong* DePaul University Amy Kristof-Brown University of Iowa Jing Wang University of Iowa
02:30pm–03:30pm	Poster Session and Coffee Break The Influence of Data Analytics on Auditor Performance: A Literature Based Content Analysis Theodore Andrews* Jr.Virginia State University Aurelia Nicholas-Donald Virginia State University Arthur Wharton Virginia State University Employee or Independent Contractor? Accountant Classification and Audit Outcomes Vishal Baloria* University of Connecticut Jingyu Xu University of Connecticut An Analysis of Stakeholder Views on the Proposed International Standard on Auditing 500 Elina Haapamäki* University of Vaasa Finland Do PCAOB Inspections Induce Real Earnings Management? Eddie Hsiao* University of Memphis Reduced Audit Quality Related to Signing Auditor Turnover Pamela Kent* Queensland University of Technology Wen Jang Xi’an Jiaotong University Jinghui Sun Xi’an University of Posts & Telecommunications Market Reaction to the Declining Audit Disclosures Kristyn Calabrese University of San Diego Mary Durkin* Babson College Kate Suslava Bucknell University The Effect of Reporting Unit Goodwill Aggregation on Impairment Assessments: Evidence from Critical Audit Matters Colin Tipton* Temple University Matchmaking in the Supply Chain: The Role of Shared Auditors Sean Shun Cao University of Maryland Jie (Jack) He University of Georgia Yongtae Kim Santa Clara University Biyu Wu* University of Nebraska-Lincoln The Effect of Board Ethnic Diversity on Internal Control Weaknesses and Financial Misstatements: The Importance of Supportive Environment Zachery (Ziqi) Ma University of Cincinnati Katharine Kexin Yu* University of Cincinnati Nan Zhou University of Cincinnati
03:30pm–05:00pm	Concurrent Sessions
	Session 3A **Moderator: Andrew Kitto** University of Massachusetts Amherst	Session 3B *Moderator:* Yao Yu University of Massachusetts Amherst	Session 3C **Moderator: Elaine Wang** University of Massachusetts Amherst
	Do Assigned Audit Partners Perform Higher Quality Audits Than Self-Selected Auditors? Olof Bik University of Groningen Tjibbe Bosman* University of Amsterdam Jan Bouwens University of Amsterdam	The Effect of Audit Partner National Office Experience on Audit and Career Outcomes Lauren Matkaluk Bowling Green State University Nathan Newton Florida State University Mikhail Pevzner University of Baltimore Ally Zimmerman* Florida State University	How Risk Awareness Impacts Auditors' Inquiry Strategies: An Investigation and Intervention Jessica Buchanan Providence College Erin Hamilton University of Nevada, Las Vegas Aaron Saiewitz* University of Nevada, Las Vegas Scott Vandervelde University of North Carolina-Charlotte
	Manager Staffing Leverage at the Audit Office and Audit Quality Joshua Khavis University at Buffalo Mengtian Li Brock University Brandon Szerwo* University at Buffalo	Multi-Office Audit Partners and Audit Implications Meng Li* Temple University	Psychological Distance and Auditor Assessment of the Severity of an Internal Control Deficiency Scott C. Jackson* University of Nevada, Las Vegas John Keyser Case Western Reserve University Douglas Prawitt Brigham Young University
	It Takes Two to Tango: The Consequences of Client Contribution to the Audit Bart Dierynck Tilburg University Anna Gold Vrije Universiteit Amsterdam Ivan Hagenbeek Vrije Universiteit Amsterdam Christian Peters* Nanyang Technological University		Does “Making a Difference” Make a Difference? How Work Significance Affects Audit Quality Truman Rowley* University of Nevada, Las Vegas
6:00pm	Reception
7:00pm	Conference Dinner

	ISAR 2024 Day 3 - Sunday June 30, 2024
07:30am–08:45am	Continental Breakfast
08:45am–10:15am	Concurrent Sessions
	Session 4A **Moderator: Caren Schelleman** Maastricht University	Session 4B *Moderator:* Sarah Thorrick University of Massachusetts Amherst	Session 4C **Moderator: Wei Chen** UNSW
	Auditor Dyad Formation in CSR Assurance Services: Evidence from CSR Assurance Fees and CSR Restatements Janine Maniora Heinrich Heine University Düsseldorf Kajatheepan Navanthan* Heinrich Heine University Düsseldorf	Internal Controls and Non-GAAP Reporting Anne Albrecht Texas Christian University Roy Schmardebeck University of Tennessee Marcy Shepardson* Indiana University	When Does Context-Specific Information from Generative AI Chatbots Improve the Quality of Auditors’ Voice Decisions? Lori Bhaskar Indiana University Andrew Jones* Indiana University Kathryn Kadous Emory University
	The #MeToo Movement and B2B Interactions: Evidence from Auditor-Client Relationships Ryan Ballestero* Kent State University Jesse Chan Boston University	Internal Control Quality and Audit Staffing Christian Hofmann LMU Munich Sebastian Kuhn LMU Munich Jeroen van Raak* University of Amsterdam Nina Schwaiger LMU Munich	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
	Examining Companies Annual Report Climate-Related Reporting and Assurance Disclosures, and Evaluating their Preparedness for Meeting Forthcoming International Requirements Roger Simnett* Deakin University Yun (Hazel) Tan University of Sydney Jean You UNSW Sydney Shan Zhou University of Sydney	Using Explainable Artificial Intelligence to Detect Financial Misreporting Nerissa Brown University of Illinois at Urbana-Champaign Andrea Rozario* University of Illinois at Urbana-Champaign Chanyuan (Abigail) Zhang University of Texas at San Antonio	Audit Team Virtuality and Engagement Team Performance: The Role of Team Learning and Empowering Leadership Wim Gijselaers Maastricht University Therese Grohnert Maastricht University Ann Vanstraelen Maastricht University Iver Wiertz* Maastricht University
10:15am–10:45am	Break
10:45am–12:15pm	Concurrent Sessions
	Session 5A *Moderator:* Rubaiya Huda University of Massachusetts Amherst	Session 5B **Moderator: Zachary Merrill** University of Massachusetts Amherst	Session 5C **Moderator: Bradley Bennett** University of Massachusetts Amherst
	Do Accounting Firms Benefit from Human Capital Investments? Evidence from Centralized Training Facilities Justin Blann* Georgia Institute of Technology Tyler Kleppe University of Kentucky James R. Moon, Jr. Georgia Institute of Technology	Organizational Distraction and Core Service Quality: Evidence from EY’s Project Everest Nathan Goldman* North Carolina State University Andy Imdieke University of Notre Dame Allison Keoster Georgetown University	Auditor Professional Misconduct: The Effects of Guilty Pleas, Social Ties, and Apologies on Professional Discipline Committee Sanction Judgements Regan Schmidt* University of Saskatchewan Michael Wynes University of Saskatchewan
	Labor Supply Drought: The Case of Accountant Talent Shortage and Audit Outcomes Jaehan Ahn Northeastern University Rani Hoitash Bentley University Udi Hoitash Northeastern University Eric Krause* Bentley University	Auditors’ National Office Consultations Matthew G. Sherwood* University of Massachusetts Amherst Miguel Minutti-Meza University of Miami Aleksandra Zimmerman Florida State University	Would a Balanced PCAOB Inspection Approach Increase Auditors’ Use of Innovative Audit Procedures? Yoon Ju Kang University of Massachusetts Amherst David Piercey* University of Massachusetts Amherst
		Audit Partners in Leadership Roles: Implications for Audit Quality Will Anding* Florida State University Mike Mowchan Baylor University Timothy Seidel Brigham Young University Aleksandra Zimmerman Florida State University	How Do Audit Quality Events Enable and Obstruct Quality Improvements? Insights from Audit Firm Leaders Mary Kate Dodgson* Lehigh University Jennifer McCallen University of Georgia Dan Sunderland Northeastern University Andrew Trotman Kennesaw State University
12:15pm–01:15pm	Lunch
01:15pm–02:15pm	Concurrent Sessions
	Session 6A *Moderator:* Hanxu Xia University of Massachusetts Amherst	Session 6B **Moderator: Cade Cardwell** University of Massachusetts Amherst	Session 6C *Moderator:* Huyen Nguyen University of Massachusetts Amherst
	Does Auditing Matter for Early-Stage Financing? Katja Kissleva Frankfurt School of Finance & Management Aksel Mjos Norwegian School of Economics Maximilian Mueller University of Cologne Ulrike Thuerheimer* University of Amsterdam	Do Partners Compromise Audit Quality Due to Consulting Revenue Incentives? New Insights from Hierarchical Linear Modeling Pamela Kent Queensland University of Technology Richard Kent* University of Michigan Dearborn Grant Richardson Macquarie University Divesh Sharma Kennesaw State University	Psychological Safety, AI-Enabled Anonymous Communication, and Speaking Up in Audit Teams Emily Griffith University of Wisconsin-Madison Dongsheng Li* University of Wisconsin-Madison Dan Zhou University of Illinois at Urbana-Champaign
	Generalized Trust and Non-Audit Services Meng Guo Aalto University Sven Hartlieb* University of Innsbruck Lasse Niemi Aalto University	Do Audit Partner and Audit Committee Member Ideologies Influence Financial Reporting Oversight Effectiveness? Robert Felix Catholic University of America Sattar Mansi Virginia Polytechnic Institute and State University Mikhail Pevzner* University of Baltimore	Do Supervisors Really Penalize Skeptical Behavior? Reexamining the Outcome Effect in Auditing Scott A. Emett Arizona State University Steven E. Kaplan* Arizona State University Jeffery Pickerd University of Mississippi

02:15pm–03:00pm	Break
03:00pm–04:15pm	Closing Plenary: Research in the Era of Generative AI Nicholas Hallman University of Texas at Austin Jacqueline Hammersley University of Georgia Partha S. Mohanram University of Toronto Hun Tong Tan Nanyang Technological University *Moderator: David Piercey* University of Massachusetts Amherst
04:15pm–04:30pm	Conference Closing

* Presenting Authors

Last modified on 26 Jun 2024.

ISAR

International Symposium on Audit Research

Programme