Programme
Final program is now available.
If you have any questions about ISAR 2026, please contact Marieke Feijs at isar-sbe@maastrichtuniversity.nl.
- Day 1 - Thursday, June 18, 2026
- Day 2 - Friday, June 19, 2026
- Day 3 - Saturday, June 20, 2026
| ISAR 2026 Day 1 - Thursday June 18, 2026 Welcome Reception (including congress pre-registration) 5:30 pm – 7:30 pm Tiessen Wijnkopers, Grote Gracht 18 Maastricht |
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| ISAR 2026 Day 2 - Friday, June 19, 2026 |
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8:00am–9:00am |
Registration |
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9:00am–9:30am |
Opening and Words of Welcome Roger Meuwissen |
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| 9:30am–10:30am | Plenary Session Speaker: Wim Gijselaers |
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10:30am–11:00am |
Break |
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| 11:00am–12:30pm |
Concurrent Sessions 1 |
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Session 1A Chair: Ann Vanstraelen |
Session 1B Chair: Ted Mock |
Session 1C Chair: Bradley Bennett |
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Comparative audit regulatory
effectiveness: Evidence from a
unique Canadian setting
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When Do Auditors Rely on (Bad)
AI Advice? The Impact of AI
Performance Framing on Auditor
Reliance on AI Advice.
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Audit Office Talent Nurturing,
Turnover Risk and Audit Quality Daniel Aobdia The Pennsylvania State University Shenje Hshieh City University of Hong Kong Xiao Li Central University of Finance and Economics Hong Wu* City University of Hong Kong |
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The Implications of Variations in
PCAOB Monitoring and Audit
Firms' Remediation Efforts After
Inspections
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Can Prior Consultations with
Specialists Backfire on Auditors? |
Inter-Office Social
Connectedness and Audit
Quality
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Real Effects of PCAOB
Inspections: Evidence from Audit
Employee Turnover
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Unpacking Shared Leadership
Emergence: Cross-Level Evidence
from Audit Teams
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Flexible Work Arrangement
Practices and Audit Quality |
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| 12:30pm–1:30pm |
Lunch | ||
| 1:30pm–3:00pm | Concurrent Sessions |
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Session 2A Chair: Mieke Jans |
Session 2B Chair: Ken Trotman |
Session 2C Chair: Jan Bouwens |
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Advanced Audit Data Analytics
and Audit Outcomes
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Staffing Continuity and Audit
Quality: How Anticipated
Continuity Affects Auditor
Cognition and Skeptical Action |
Does the Language of Going
Concern Opinions Reveal Useful
Information? |
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Putting the IT in AudIT Risk: IT
Complexity and IT Auditor
Mitigation
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Small Seems Plausible: Effects of
Magnitude Appearance on
Auditors' Causal and Skeptical
Judgments of AI-Detected
Correlations
Sebastian Stirnkorb* |
Predicting Compliance in Audit
Engagement Quality Reviews
Enqi Han* Ann Vanstraelen |
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Enhancing Audit Quality:
Intertwining Human and
Technology Resources Koenraad Debackere
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The Weight of Expectations:
Perceived Unmet Expectations and
Self-Affirmation on Auditor
Skeptical Actions
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Does Audit Standard
Convergence Support CrossBorder Supply Chains? Evidence
from Adoption of International
Standards on Auditing Ray Zhang* Weiping Zhang
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| 3:00pm–3:30pm |
Coffee Break | ||
3:30pm–5:00pm |
Concurrent Sessions |
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Session 3A Chair: Robert Knechel |
Session 3B Chair: Hun Tong Tan |
Session 3C Chair: Wei Chen |
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Geopolitical Tensions and the
Audit Workforce: Evidence from
Immigrant Auditors Joseph Schroeder*
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Human Capital Development in
Auditing: A Qualitative Study of
Barriers to Learning and
Differences across Audit Firms Bart Dierynck Christian P. H. Peters Lobke Weijers* |
Audit Pricing Approaches James R. Moon, Jr.* James D. Warren
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The Class Pay Gap in Public Accounting: Does Socioeconomic Background Matter? Daniel Aobdia Irina Gazizova* Henrik Nilsson
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Towards a New Theory of
Hierarchical Audit Teams Richard C. Hatfield
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Audit Partner Ownership and
Stickiness of Audit Fees and
Hours Jung Wha (Jenny) Lee*
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| Big 4 Firms' Offshore Shared
Service Center Labor and the
Demand for U.S. Auditors Sabrina Salome*
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How Audit Teams Learn – An
Integrative Framework Bridging
Learning Sciences and Audit
Practice Therese Grohnert* Wim H. Gijselaers
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Private Equity Investments in
Accounting Firms: Insights into
Mechanisms,
Empirical Challenges, and
Research Design Guidance Vivian Yinqing Mao Zeyu Ou Aleksandra Zimmerman*
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6:30pm |
Reception and Dinner at Rebelle, Kesselskade 43 Maastricht |
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| ISAR 2026 Saturday, June 20, 2026 |
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| 9:00am–10:30am | Concurrent Sessions | |||
Session 4A Chair: Roger Meuwissen |
Session 4B Chair: Chris Agoglia |
Session 4C Chair: Caren Schelleman |
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The Roles of Impairment Analysis
Timing and Auditor Oversight in
Recording Goodwill Impairment
Losses Tamara Lambert*
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Private Equity and the
Professional Jurisdiction of
Auditing Marietta Peytcheva
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Audit Failure Spillovers in a Segmented Market: Evidence from the Carillion Collapse Jean Bédard
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Audit adjustments and properties of earnings in private firms Dennis Sundvik*
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The Effects of Combined Reporting and Audit Partner Identity on the Perceived Credibility of Sustainability Information Sanne Gaspersz*
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Synergy between audit and nonaudit services Qiang Guo Christopher Koch*
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Decoding Unrecognized Tax
Benefits Using Critical Audit
Matter Disclosures Marcy Shepardson*
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Do Hedging Strategies Influence
Auditor Risk Assessments? The
Roles of Auditor Hedging
Knowledge and Firm Performance Wei Chen Jierou Li Bo Zhou*
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The Importance of Accounting
Firms' Consulting Business to
Their Audit Clients: Evidence
from Examining Ernst &
Young's Split Events Muzhi Wang* |
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| 10:30am–11:00am |
Break | |||
| 11:00am–12:30pm |
Concurrent Sessions |
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Session 5A Chair: Ulrike Thürheimer |
Session 5B Chair: Terence Ng
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Session 5C Chair: Therese Grohnert |
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| Does Sustainability Assurance
Constrain Greenwashing?
Evidence from Voluntary and
Mandatory Regimes Ege Kardelen* Maastricht University Alexander Brüggen Maastricht University Ann Vanstraelen Maastricht University and University of Antwerp
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How Does Enhanced Audit Committee Strength Affect Internal Auditors' Reporting Decisions Lori Bhaskar* Indiana University Andrew K. Jones Indiana University Donald Young Indiana University
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The Impact of Psychological
Ownership on Audit
Supervisors' Performance
Assessments Chad M. Stefaniak
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Opening the Black Box of Audit
Firm Governance: Internal
Integration and Cross-Office
Audit Quality Consistency Liang Tan*
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How Critical Audit Matters and
Investor Sophistication Affect
Subsequent Financial Reporting
Choices by CFOs Hilda Carrillo* University of Louisville Lisa Milici Gaynor University of South Florida Andrea Seaton Kelton Middle Tennessee State University |
Lay Evaluators' Assessments of
Auditor Performance: Do
Higher and Lower Status
Auditors Get an Equal Benefit of
the Doubt? Isaac Yamoah* University of Illinois at Urbana Champaign |
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| Green or gray auditors - Who
are the chosen ones for
sustainability audits? Benedikt Downar* University of Erlangen Nuremberg Christopher Koch Johannes Gutenberg University Mainz Lena Schäfer University of Erlangen Nuremberg |
Who's to Blame? The Effects of Materiality Disclosure and Audit Committee Endorsement on Auditors' Litigation Liability Yuepin (Daniel) Zhou* |
Unintended Costs of Early
Promotion in Public Accounting
Firms Susan Rykowski* University of Alabama |
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12:30pm–1:45pm |
Lunch | |||
| 1:45pm–2:30pm |
Poster Session Sustainability Expertise in the Audit Profession: Evidence from Error Restatements From Auditing to Corporate: Employees' Audit Experience and Investment Efficiency Auditor Pattern Recognition and Cue Integration in Fair Value Risk Judgments: A Textual Analysis Approach Creativity in Auditing: Is there a "dark side"? Assurers' Perceptions of Fraud Risk in Sustainability Reporting Long-Term Audit Pricing Dynamics Under Mandatory Fee Disclosure: Evidence from an Exogenous Shock Influence of Perceived Ethical Culture on the Relationship between Professional Skepticism and Auditors'
Dysfunctional Behavior Can auditors be overzealous? Auditor over-conservatism and client's investment The Influence of Affect on the Relationship Between Professional Skepticism and Judgement and Decision Making |
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| 2:30pm–4:00pm |
Plenary Session Chair: Ann Vanstraelen
Speakers: |
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| 4:00pm–4:15pm | Wrap up and ISAR 2027 |
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* Presenting Authors
Last modified on 4 Jun 2026.