Programme
The final programme for ISAR 2017 is now available.
- Thursday, 15 June 2017
- Day 1 - Friday , 16 June 2017
- Day 2 - Saturday, 17 June 2017
| ISAR 2017 Thursday, 15 June 2017 |
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| 05.30 pm - 07.00 pm | Welcome Reception Bluesalt Bar |
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| ISAR 2017 Day 1 - Friday,16 June 2017 |
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| 08.00 am - 08.45 am | ISAR Registration | |
| 08.45 am - 09.00 am | Welcome - Ken Trotman, UNSW Sydney |
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| 09.00 am - 10.30 am | Plenary Session Auditors' Professional Skepticism: Measurement for Achieving Functional Skepticism Chair: Ken Trotman |
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| 10.30 am - 11.00 am | Morning Tea | |
| 11.00 am - 12:30 am | Parallel Sessions | |
| Session 1A (Venue: Oceanic East) Chair: Roger Meuwissen Maastricht University |
Session 1B (Venue: Oceanic West) Chair: Terence Ng Nanyang Technological University |
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| Auditor Expertise in Mergers and Acquisitions
Ronen Gal-Or Northeastern University Rani Hoitash Bentley University Udi Hoitash Northeastern University |
The Effect of Anticipated Inspection Focus on Audit Effort Yoon Ju Kang University of Massachusetts-Amherst Jenny McCallen University of Massachusetts-Amherst |
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| Relevance versus Reliability: Industry Specialist Auditors and Accrual Informativeness Annelies Renders Maastricht University Britt Smeets Maastricht University Ann Vanstraelen Maastricht University Patrick Vorst Maastricht University |
Solving the Puzzle: Helping Auditors Find Fraud in Evidence Evaluation
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| Is Exposure to Complex Tax Issues Associated with Better Audit Quality of Income Tax Accounts? Nathan Goldman The University of Texas at Dallas Kathleen Harris Washington State University Thomas Omer University of Nebraska-Lincoln |
Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners
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| 12.30 pm - 01.30 pm | Lunch (Hotel Restuarant) |
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| 01.30 pm - 03.00 pm | Parallel Sessions | |
Session 2A |
Session 2B |
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| Audit Firm Office Consulting Service Focus and
Engagement Audit Quality Albert Nagy John Carroll University Matthew Sherwood University of Massachusetts-Amherst Aleksandra Zimmerman Northern Illinois University |
The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments Hien Hoang UNSW Sydney Roger Simnett UNSW Sydney Ken Trotman UNSW Sydney |
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| Bundling of Audit and Non-audit Services as an Entry Barrier Jeroen Vander Cruyssen KU Leuven Ann Gaeremynck KU Leuven Robert Knechel University of Florida Marleen Willekens KU Leuven |
Can Increased Auditor Scrutiny Deter R&D Underinvestment? The Importance of Communication with the Board and Consistency with Peer Behavior Benjamin Commerford University of Kentucky Jessica Osgood University of Massachusetts-Amherst Elaine Wang University of Massachusetts-Amherst |
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Audit Personnel Salaries and Audit Quality |
The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors' Judgments and Decisions Aasmund Eilifsen Norwegian School of Economics Erin Hamilton University of Nevada-Las Vegas William Messier University of Nevada-Las Vegas |
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| 03.00 pm - 03.30 pm | Coffee Break | |
| 03.30 pm - 05.00 pm | Parallel Sessions | |
| Session 3A (Venue: Oceanic East) Chair: Caren Schelleman Maastricht University |
Session 3B (Venue: Oceanic West) Chair: Jeff Cohen Boston College |
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| The Impact of IFRS Adoption and IFRS Renouncement on
Audit Fees: The Case of Switzerland Bernard Raffournier GSEM-University of Geneva Alain Schatt University of Lausanne |
Performance on Within-office Distributed Audit Teams: The Roles of Shared Context, Communication, and Accountability Denise Downey Villanova University Karla Johnstone University of Wisconsin-Madison Kara Obermire Oregon State University |
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Abnormal Audit Fees and Accounting Quality
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The Effects of Psychological Ownership on Specialists' Judgments and Communication in Audit Teams Tim Bauer University of Illinois at Urbana-Champaign Cassandra Estep Emory University Emily Griffith University of Wisconsin-Madison |
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| The Impact of Benefit Plan Audits on Financial Statement Audit Quality and Financial Statement Auditor Choice Jaclyn Prentice Oklahoma State University Kenneth Bills University of Arkansas Gary Peters University of Arkansas |
Can Distributed Teams Reduce Staff Reliance on a Supervisor's Client-Favorable Preferences? Stephen Kuselias Providence College Chris Agoglia University of Massachusetts-Amherst Elaine Wang University of Massachusetts-Amherst |
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| 06:30 pm | Reception and Dinner Seafood Buffet, Crowne Plaza Coogee |
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| ISAR 2017 Day 2 - Saturday, 17 June 2017 |
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| 09.00 am -10.30 am | Parallel Sessions | |
| Session 4A (Venue: Oceanic East) Chair: Gary Monroe UNSW Sydney |
Session 4B (Venue: Oceanic West) Chair: Ted Mock University of California, Riverside |
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| Do Type II Subsequent Events Pose Risk to Financial Reporting Quality Keith Czerney University of Nebraska-Lincoln Jaime Schmidt University of Texas-Austin Anne Thompson University of Illinois at Urbana-Champaign Wei Zhu University of Illinois at Urbana-Champaign |
Upward Communication of Audit Issues: The Effects of Issue
Ambiguity and Intrinsic Motivation Kathryn Kadous Emory University Chad Proell Texas Christian University Jay Rich Illinois State University Daniel Zhou Emory University |
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| Auditor Regulation and Financial Reporting Quality of Financial
Institutions: Evidence from the Staggered Implementation of the EU Audit Directive Ines Simac KU Leuven Marleen Willekens KU Leuven |
Auditor Integration of IT Specialist Input on Internal Control Issues:
How a Weaker Team Identity Can Be Beneficial |
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| Auditor Use of Non-GAAP Earnings When Setting Quantitative Materiality Nicholas Hallman University of Texas at Austin Jaime Schmidt University of Texas at Austin Anne Thompson University of Illinois at Urbana-Champaign
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The Effect of Expectancy Violations and Audit Partner Tenure on
Client Managers' Negotiation Positions: The Benefits and Implications of Longer Partner Tenure Mary Kate Dodgson University of Massachusetts-Amherst Chris Agoglia University of Massachusetts-Amherst Bradley Bennett University of Massachusetts-Amherst |
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| 10.30 am - 11.00 am | Morning Tea | |
| 11.00 am -12.00 pm | Parallel Sessions | |
| Session 5A (Venue: Oceanic East) Chair: Karla Johnstone University of Wisconsin-Madison |
Session 5B (Venue: Oceanic West) Chair: Noel Harding UNSW Sydney |
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| The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition Andrew Kitto University of Florida |
A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality Kenneth Bills University of Arkansas Christie Hayne University of Illinois at Urbana-Champaign Sarah Stein Virginia Tech |
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| Small Audit Firms' Failure to Remediate the PCOAB's Quality Control Criticisms: Effects on Perceived and Actual Audit Quality Melissa Carlisle Case Western Reserve University Bryan Church Georgia Institute of Technology Vicky Yu Hunter College, CUNY |
Archival Evidence on Contrast Effects in Auditors' Assessment of Client Risk |
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| 12.00 pm - 01.00 pm | Lunch (Hotel Restaurant) | |
| 01.00 pm - 02.00 pm | Parallel Sessions | |
| Session 6A (Venue: Oceanic East) Chair: Robyn Moroney Monash University |
Session 6B (Venue: Oceanic West) Chair: Arnie Wright Northeastern University |
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| PCAOB Inspections and Audit Firm Behavior: An Analysis of the First Three Inspection Rounds of Small Audit Firms Ann Vanstraelen Maastricht University Lei Zou Maastricht University |
The Effect of Increased Audit Disclosure on Managerial Decision Making: Evidence from Disclosing Critical Audit Matters Jeremiah Bentley University of Massachusetts-Amherst Tamara Lambert Lehigh University Elaine Wang University of Massachusetts-Amherst |
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| Metro Area Office-Client Balance and Audit Market Outcomes Michael Ettredge University of Kansas Matthew Sherwood University of Massachusetts-Amherst Lili Sun University of North Texas |
Barriers to Transferring Accounting and Auditing Research to Standard Setters |
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| 02.00 pm - 02:45 pm | Poster Session (including Coffee Break in Oceanic Foyer) |
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Auditing as an Affective Work System: The Medium is the Message How Does Auditors' Use of Audit Data Analytics Affect Perceptions of Audit Quality and Assurance? Personal Consequences of Audit Failures Evidence About the Value of Public Sector Audit to Stakeholders Who Makes it to the Top in Audit Firms? The Role of Institutional Environment and Governance to Adoption of International Auditing Standards Evidence from Audit Partner Switches on the Effects of Audit Partner Characteristics on Audit Quality Audit Materiality in Practice: Disclosures in UK Auditors' Reports The Effects of Corporate Governance and Economic Disturbance on Compliance with One-Time Mandatory Disclosures Does Considering Key Audit Matters Affect Auditor Judgment Performance? Partner Workload and Audit Quality: Does Internal Resource Availability Influence the Relation? Entrance Requirements to the Audit Profession within the EU and Audit Quality
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| 02.45 pm - 04.15 pm | Plenary Session Informing Audit Research with Economic Theory: Practice and Regulation |
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| 04.15 pm - 04.30 pm | Wrap-up and ISAR 2018 Elizabeth Carson, UNSW Sydney |
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Last modified on 9 June 2017.