Programme: ISAR 2016

The final programme for ISAR 2016 is now available.

Day 1 - Thursday, 16 June 2016
Day 2 - Friday, 17 June 2016

	ISAR 2016 Day 1 -Thursday,16 June 2016
7.45 - 8.30	Registration (Venue: Siloso 1, Level 1)
8.30 - 8.45	Opening and Words of Welcome Ken Trotman, UNSW Australia (Co-Chair, ISAR Scientific Committee) Hun-Tong Tan, Nanyang Technological University (Chair, ISAR 2016 Organizing Committee)
8.45 - 10.30	Plenary Session *Audit Quality* Chair: Roger Simnett Co-Chair, ISAR Scientific Committee, UNSW Australia Dan Montgomery Former Deputy Chair, International Auditing and Assurance Standards Board Julia Tay Deputy Chief Executive, Accounting and Corporate Regulatory Authority Andres Vinelli Chief Economist, Standards and Risk Assessment, Public Company Accounting Oversight Board
10.30 - 11.00	Morning Tea
11.00 - 12:30	Concurrent Sessions
	Session 1.1: Audit Pricing (Venue: Siloso 1, Level 1) Chair: Ann Vanstraelen, Maastricht University	Session 1.2: Expanded Audit Reporting (Venue: Siloso 3, Level 1) Chair: Ted Mock, University of California, Riverside
	The Effect of Auditor Expertise on Fair Value-Related Financial Reporting Quality Dereck Barr-Pulliam University of Wisconsin-Madison Stephani A. Mason DePaul University Helen L. Brown-Liburd Rutgers, The State University	Does the Reporting of Key Audit Matters Affect the Auditor's Report's Communicative Value? Experimental Evidence from Investment Professionals Annette G. Köhler University of Duisburg-Essen Nicole V. S. Ratzinger-Sakel University of Hamburg Jochen C. Theis University of Duisburg-Essen
	Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications James A. Chyz University of Tennessee Ronen Gal-Or Northeastern University Vic Naiker Monash University	Is the Expanded Model of Audit Reporting Informative to Investors? Evidence from the UK Clive S. Lennox University of Southern California Jaime J. Schmidt University of Texas at Austin Anne M. Thompson University of Illinois at Urbana-Champaign
	Does More Co-Working Experience Between Audit Partners Lead to Higher Audit Quality? Evidence from Taiwan Chen Chen Monash University - Australia Ting-Chiao Huang Monash University - Australia Steven Kaplan Arizona State University Yi-Hung Lin Deakin University - Australia	Are Audit Committees More Challenging Given a Sophisticated Investor Base? Does the Answer Change Given Anticipation of Additional Mandatory Audit Report Disclosure? Yoon Ju Kang University of Massachusetts, Amherst
12.30 - 13.30	Lunch (Venue: Silver Shell Café, Level 3)
13.30 - 15.00	Concurrent Sessions
	Session 2.1: Audit Team and Networks (Venue: Siloso 1, Level 1) Chair: Elizabeth Carson, UNSW Australia	Session 2.2: Auditing Estimates (Venue: Siloso 3, Level 1) Chair: Premila G. Shankar, Nanyang Technological University
	How do Audit Team Industry and Client-Specific Experience Impact Effort and Fees? Christine Contessotto Deakin University W. Robert Knechel University of Florida Robyn Moroney Monash University	Planning Audits of Fair Values: Effects of Procedure Frame and Perceived Procedure Verifiability Eldar Maksymov Arizona State University Mark W. Nelson Cornell University William R. Kinney, Jr. University of Texas at Austin
	Engagement Team Composition, Audit Production and Audit Quality Christophe Van Linden Belmont University W. Robert Knechel University of Florida Marleen Willekens KU Leuven	The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions Benjamin P. Commerford University of Kentucky Richard C. Hatfield University of Alabama Richard Houston University of Alabama
	Accountants' Professional Networks and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime Pietro A. Bianchi University of Miami Diana Falsetta University of Miami Miguel Minutti-Meza University of Miami Eric Weisbrod University of Miami	Client Preferences: Can Auditors Stop Them from Biasing Accounting Estimates? Brian C. Fitzgerald Northeastern University Christopher J. Wolfe Texas A&M University Kecia W. Smith Virginia Polytechnic Institute and State University
15.00 - 15.30	Afternoon Tea
15.30 - 17.10	Concurrent Sessions
	Session 3.1: Audit Pricing and Audit Committees (Venue: Siloso 1, Level 1) Chair: Caren Schelleman, Maastricht University	Session 3.2: Auditor Judgment Performance (Venue: Siloso 3, Level 1) Chair: Seet Koh Tan, Nanyang Technological University
	The Audit Pricing of Terrorism Xinjiao Guan National University of Singapore Oliver Zhen Li National University of Singapore Haoran Xu Renmin University of China	Staff Auditors' Proclivity for Computer Mediated Communication with Clients and its Effect on Skeptical Behavior G. Bradley Bennett University of Massachusetts Amherst Richard C. Hatfield University of Alabama
	Knowledge Spillover from Other Assurance Services Michael E. Bradbury Massey University Adrian Raftery Deakin University Tom Scott University of Auckland	The Effects of Prior Commitment, Risk of Material Misstatement and Type of Accountability on Auditors’ Evaluation of Subsequent Events Soon-Yeow Phang The Australian National University Neil Fargher The Australian National University
	Experience of Audit Committee Members and Audit Quality Harjinder Singh Curtin University Nigar Sultana Curtin University Asheq Rahman Auckland University of Technology	Are "Good" Auditors Impacted More by Depletion? Threats to Valued Auditor Attributes Lori Shefchik Bhaskar Indiana University Tracie M. Majors University of Illinois at Urbana-Champaign Adam Vitalis Georgia Institute of Technology
	Attention Please: How Does Audit Committee Directors' Uneven Attention among Multiple Directorships Affect Firms' Earnings Quality? Henry He Huang Yeshiva University Gerald Lobo University of Houston Chong Wang University of Kentucky Jian Zhou University of Hawaii at Manoa
18.30 - 21.30	Reception and Dinner (Venue: Horizon Pavilion, Level 5)

	ISAR 2016 Day 2 - Friday, 17 June 2016
08.30 - 10.30	Plenary Session (Venue: Siloso 1, Level 1) *Current Issues in Audit Research* Chair: Hun-Tong Tan, Nanyang Technological University Mark Peecher, University of Illinois at Urbana-Campaign Michael Willenborg, University of Connecticut / University of Miami
10.30 - 11.00	Morning Tea
11.00 -12.30	Concurrent Sessions
	Session 4.1: Audit Partners (Venue: Siloso 1, Level 1) Chair: Roger Meuwissen, Masstricht University	Session 4.2: Use of Specialists / Internal Auditors (Venue: Siloso 3, Level 1) Chair: Ken Trotman, UNSW Australia
	The Price Contagion Effects of Financial Reporting Fraud and Reputational Losses: Evidence from the Individual Audit Partner Level Ferdinand A. Gul Monash University Australia and Monash University, Malaysia Chee Yeow Lim Singapore Management University Kun Wang Tsinghua University Yanping Xu Tsinghua University	The Effects of Tone-at-the-Top Messaging and Specialists on Auditors' Judgments during Complex Audit Tasks Jonathan S. Pyzoha Miami University Mark Taylor Case Western Reserve University Yi-Jing Wu Texas Tech University
	The Effects of Audit Partner Compensation on Audit Quality Marie-Laure Vandenhaute Vrije Universiteit Brussel Diane Breesch Vrije Universiteit Brussel Kris Hardies University of Antwerp	Overcoming Communication Challenges: Can Taking the Specialist's Perspectives Improve Auditors' Critical Evaluation and Integration of the Specialist's Work? Jennifer R. Joe University of Delaware Yi-Jing Wu Texas Tech University Aleksandra B. Zimmerman Northern Illinois University
	The Effects of Lead Auditors' Trait Self-Control on Audit Quality, Auditor's Clientele Size and Auditor's Compensation? Jukka Karjalainen University of Eastern Finland Amin S. Sofla Umea University Mikko Zerni University of Vaasa	When Following the PCAOB's Guidance Increases Auditor's Litigation Risk Jennifer Joe University of Delaware Benjamin Luippold Babson College Kerri-Ann Sanderson Bentley University
12.30 - 13.30	Lunch (Venue: Silver Shell Café, Level 3)
13.30 - 14.30	Poster Session (Venue: Siloso 2, Level 1)
13.30 - 14.30	Audit Demand in Private Firms: An Institutional Theory Perspective Maarten Corten, Hasselt University Tensie Steijvers, Hasselt University Nadine Lybaert, Hasselt University Auditor Size and Financial Reporting Transparency When Incentives are Weak Anastasios Elemes, ESSEC Business School Gerald J. Lobo, University of Houston What Drives the Extent to Which External Auditors Use the Work of Internal Auditors? Empirical Evidence from the Perspective of Chief Audit Executives Marc Eulerich, University Duisburg-Essen Nicole Ratzinger-Sakel, University of Hamburg The Power of Peaceful Break-up: Client Mergers, Audit Fee Pricing and Audit Opinion Qiang Guo, University of Southern Denmark Auditor Choice and Transparency in Militarily Connected Firms: Evidence from the Military Reform in Indonesia Iman Harymawan, Universitas Airlangga / City University of Hong Kong Same Information, Different Valuation: New Evidence on the Value of Voluntary Assurance Takayoshi Nakaoka, Kindai University Tomomi Takada, Kobe University Hirofumi Uchida, Kobe University The Effect of Forensic Expertise and Time Pressure on Fraud Risk Assessment and Responsiveness Inez G. F. Verwey, Nyenrode Business Universiteit Stephen K. Asare, University of Florida Are Big N and Industry Specialist Audit Fees Premiums Associated with the Size and Composition of Audit Teams? Kenichi Yazawa, Aoyama Gakuin University Sarowar Hossain, UNSW Australia Gary S Monroe, UNSW Australia
14.30 - 14.50	Afternoon Tea
14.50 - 16.50	Concurrent Sessions
	Session 5.1: Institutional Influences (Venue: Siloso 1, Level 1) Chair: Asad Kausar, Nanyang Technological University	Session 5.2: Impact of Assurance (Venue: Siloso 3, Level 1) Chair: Terence Ng, Nanyang Technological University
	Management Bias in Multiple Accounting Estimates and the Effect of PCAOB Auditing Standard No. 14 Timothy A. Seidel Brigham Young University Chad A. Simon Utah State University Nathaniel M. Stephens Utah State University	CSR in Buyer-Seller Markets: The Impact of Assurance of Sustainability Reports and Material Incentives Karen De Meyst KU Leuven Eddy Cardinaels KU Leuven and Tilburg University Alexandra Van den Abbeele KU Leuven
	Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One? Lori S. Bhaskar Indiana University Joseph H. Schroeder Indiana University Marcy L. Shepardson Indiana University	Combined Assurance As A New Assurance Approach: Is it Beneficial to Analysts? Shan Zhou University of Sydney Roger Simnett UNSW Australia Hien Hoang UNSW Australia
	A Cross-national Investigation of Auditors' Professional Skepticism Judgments: The Role of Informal Institutions Olof Bik Nyenrode Business University Reggy Hooghiemstra University of Groningen	A Comparative Analysis of Investors and Auditor Materiality Judgments F. Todd DeZoort University of Alabama Travis Holt Auburn University Jonathan Stanley Auburn University
	What Drives Sustainability Assurance Quality? The Relative Importance of Firm Incentives versus Country Factors Nicola Dalla Via Erasmus University Paolo Perego Erasmus University Ans Kolk University of Amsterdam Business School	Value Co-creation in Auditing: Evidence from Auditors, Auditees and Financial Analysts Damien Lambert ESSEC Business School Roger Meuwissen Maastricht University Chrystelle Richard ESSEC Business School Ann Vanstraelen Maastricht University
16.50 - 17.00	Closing and Invitation to ISAR 2017 in Sydney (Venue: Siloso 1, Level 1) Chair: Hun-Tong Tan, Nanyang Technological University (Chair, ISAR 2016 Organizing Committee) Roger Simnett, UNSW Australia (Co-Chair, ISAR Scientific Committee)

Last modified on 9 June 2016.

ISAR

International Symposium on Audit Research

Programme: ISAR 2016