Audit Conference Papers

31^st (2nd virtual and online) Audit & Assurance Conference

Conference Papers enclosed below.

They are listed according to the conference programme.

This webpage will remain live until Monday 10th May 2021. After this date, please contact the authors directly to request a copy of their paper or contact the Audit Group chair, ilias G Basioudis.

As per general standard, these are conference papers, so please don't quote them without written permission from the authors.

Thursday 6 May

2.15-3.00pm

Main Room

Academic presentations 1: Auditor regulation PRESENTER:

CO-AUTHOR:

CO-AUTHOR:

Evidence-informed audit standard setting: exploring evidence use and knowledge transfer in development of the group audit standard
Steven E. SALTERIO
Queens University
Canada
Kris Hoang
University of Alabama
USA
Yi Luo
Queens University
Canada

Short-term effects of stricter audit regulation in the EU: the case of the Spanish listed companies Javier GARCIA-LACELLE Zaragoza University Spain ilias G Basioudis Aston University UK

Cultural influence on auditing standard setting Isabelle FABIOUX University of Angers France

2.15-3.00pm
Room 2

Academic presentations 2: Auditor knowledge and experience PRESENTER:

CO-AUTHOR:

CO-AUTHOR:

CO-AUTHOR:

Cosequences of Employee Turnover in Audit Firms
Aleksandra “Ally” B. ZIMMERMAN
Florida State University
USA
Christophe Van Linden

Illinois State University
USA
Marie-Laure Vandenhaute
Vrije Universiteit Brussel
Belgium

Audit firm and audit partner style in non-Big 4 firms Matthew BAUGH Arizona State University USA Lauren Matkaluk Arizona State University USA Aleksandra “Ally” B. Zimmerman Florida State University USA

The joint effects of audit partner’s Big 4 experience and social ties on managers’ auditor selection recommendations Lori Shefchik BHASKAR Indiana University USA Melissa R. Carlisle Case Western Reserve University USA Candice T. Hux Northern Illinois University USA Aleksandra “Ally” B. Zimmerman Florida State University USA

3.15-4.00pm

Main Room

Academic presentations 3: Effects on audit quality PRESENTER: . . CO-AUTHOR: . . CO-AUTHOR: . .

Does audit client’s positive media attention matter: An investigation of audit quality and audit fees
Svenja HILLEBRANDT
University of Hamburg
Germany
Nicole V. S. Ratzinger-Sakel
University of Hamburg
Germany
Glen Gray
California State University
USA

How do leadership roles influence the quality of audit partners’ engagements? Timothy A. SEIDEL
Brigham Young University USA Michael J. Mowchan
Baylor University USA Aleksandra “Ally” B. Zimmerman Florida State University USA

Does practitioner research help auditors to provide higher audit quality and generate higher audit fees? Christopher KOCH Johannes Gutenberg University Mainz Germany Benedikt Downar Technical University of Munich Germany Jürgen Ernstberger Technical University of Munich Germany

3.15-4.00pm

Room 2

Academic presentations 4: Auditor Ethics & Fraud PRESENTER:

CO-AUTHOR:

CO-AUTHOR:

CO-AUTHOR:

Fraud in accounting and audit research (1926 - 2019) – a bibliometric analysis
Thorben TIEDEMANN
University of Hamburg
Germany
Nicole V. S. Ratzinger-Sakel
University of Hamburg
Germany

Detecting Rounded Earning During Elections Periods with Benford’s Law Luca GALATI University of Wollongong Australia Francesco Capalbo University of Molise Italy Claudio Lupi University of Molise Italy Margherita Smarra University of Molise Italy

FRC individual audit inspection disclosure and corporate tax avoidance Hao LAN University of Essex UK Shuai Yuan University of Nottingham Ningbo China Jie Sheng University of Bristol UK

Friday 7 May
2.15-3.00pm
Main Room

Academic presentations 5: Audit Committees & Joint Audits PRESENTER:

CO-AUTHOR:

CO-AUTHOR:

CO-AUTHOR:

Audit committee financial expertise, accrual and real earnings management
Ismail ADELOPO
Bristol Business School
UK
Yip (Steven) Kwok Cheung
Open University
Hong Kong

Can audit committee support improve auditors’ application of professional skepticism? Justin LEIBY University of Illinois USA Anna Gold Vrije Universiteit Amsterdam Netherlands Joseph F. Brazel North Carolina State University USA Tammie J. Schaefer University of Missouri – Kansas City USA

The effects of joint audits on audit quality and audit costs: a game theoretical explanation for contradictory empirical results Christopher BLEIBTREU BI Norwegian Business School Norway Henrike Biehl University of Konstanz Germany Ulrike Stefani University of Konstanz Germany

2.15-3.00pm
Room 2

Academic presentations 6: Auditing & Governance PRESENTER:

CO-AUTHOR:

CO-AUTHOR:

Range and specialization: evidence from audit partners auditing both public companies and nonprofit organizations
Colleen M BOLAND
University of Wisconsin - Milwaukee
USA
Stefanie L. Tate
University of Massachusetts Lowell
USA
Aleksandra “Ally” B. Zimmerman
Florida State University
USA

Audit firm and audit partner tenure disclosure: the impacts on non-professional investors’ perceptions of independence Sarah JUDGE California University of Pennsylvania USA Brian M. Goodson Clemson University USA Chad M. Stefaniak University of South Carolina USA

Reputation, liability, and audit quality: what incentivizes auditors and their clients? Marcel STELLER University of Innsbruck Austria Erich Pummerer University of Innsbruck Austria

3.15-4.00pm
Main Room

Academic presentations 4: Auditing Challenges PRESENTER:

CO-AUTHOR:

CO-AUTHOR:

Stakeholder perspectives on an alternative model for public sector auditing
Remko RENES
Nyenrode Business University
Netherlands
Herman van Brenk
Nyenrode Business University
Netherlands
Tjerk Budding
Vrije Universiteit Amsterdam
Netherlands

Improving auditors’ review of inconsistent audit evidence Christy NIELSON University of Mississippi USA Jacqueline S. Hammersley University of Georgia USA Justin Leiby University of Illinois USA

Intellectual capital disclosure, earnings quality, and audit effort Juan Sunny HONG University of Bradford UK

3.15-4.00pm
Room 2

Academic presentations 6: Auditing Change PRESENTER:

CO-AUTHOR:

CO-AUTHOR:

What Do Expanded Audit Reports Tell? Evidence from the United Kingdom
Ling Na Belinda YAU
The Chinese University of Hong Kong
China
Peng-Chia Chiu
The Chinese University of Hong Kong
China
Donghui Wu
The Chinese University of Hong Kong
China

Developing a domestic accounting industry: evidence from China Abdul Rahman Al NATOUR University of Petra Jordan

Employees' willingness to comply with internal controls: the moderating role of Covid-19and continuous auditing Vanessa Lopez KASPER University of Duisburg-Essen Germany Marc Eulerich University of Duisburg-Essen Germany Amin S. Sofla KU Leuven Belgium

Academic presentations 1: Auditor regulation	PRESENTER:			CO-AUTHOR:			CO-AUTHOR:
Evidence-informed audit standard setting: exploring evidence use and knowledge transfer in development of the group audit standard	Steven E. SALTERIO	Queens University	Canada	Kris Hoang	University of Alabama	USA	Yi Luo	Queens University	Canada

Short-term effects of stricter audit regulation in the EU: the case of the Spanish listed companies	Javier GARCIA-LACELLE	Zaragoza University	Spain	ilias G Basioudis	Aston University	UK

Cultural influence on auditing standard setting	Isabelle FABIOUX	University of Angers	France

Academic presentations 3: Effects on audit quality	PRESENTER:	.	.	CO-AUTHOR:	.	.	CO-AUTHOR:	.	.
Does audit client’s positive media attention matter: An investigation of audit quality and audit fees	Svenja HILLEBRANDT	University of Hamburg	Germany	Nicole V. S. Ratzinger-Sakel	University of Hamburg	Germany	Glen Gray	California State University	USA

How do leadership roles influence the quality of audit partners’ engagements?	Timothy A. SEIDEL	Brigham Young University	USA	Michael J. Mowchan	Baylor University	USA	Aleksandra “Ally” B. Zimmerman	Florida State University	USA

Does practitioner research help auditors to provide higher audit quality and generate higher audit fees?	Christopher KOCH	Johannes Gutenberg University Mainz	Germany	Benedikt Downar	Technical University of Munich	Germany	Jürgen Ernstberger	Technical University of Munich	Germany

Academic presentations 6: Auditing & Governance	PRESENTER:			CO-AUTHOR:			CO-AUTHOR:
Range and specialization: evidence from audit partners auditing both public companies and nonprofit organizations	Colleen M BOLAND	University of Wisconsin - Milwaukee	USA	Stefanie L. Tate	University of Massachusetts Lowell	USA	Aleksandra “Ally” B. Zimmerman	Florida State University	USA

Audit firm and audit partner tenure disclosure: the impacts on non-professional investors’ perceptions of independence	Sarah JUDGE	California University of Pennsylvania	USA	Brian M. Goodson	Clemson University	USA	Chad M. Stefaniak	University of South Carolina	USA

Reputation, liability, and audit quality: what incentivizes auditors and their clients?	Marcel STELLER	University of Innsbruck	Austria	Erich Pummerer	University of Innsbruck	Austria

Academic presentations 4: Auditing Challenges	PRESENTER:			CO-AUTHOR:			CO-AUTHOR:
Stakeholder perspectives on an alternative model for public sector auditing	Remko RENES	Nyenrode Business University	Netherlands	Herman van Brenk	Nyenrode Business University	Netherlands	Tjerk Budding	Vrije Universiteit Amsterdam	Netherlands

Improving auditors’ review of inconsistent audit evidence	Christy NIELSON	University of Mississippi	USA	Jacqueline S. Hammersley	University of Georgia	USA	Justin Leiby	University of Illinois	USA

Intellectual capital disclosure, earnings quality, and audit effort	Juan Sunny HONG	University of Bradford	UK

Academic presentations 6: Auditing Change	PRESENTER:			CO-AUTHOR:			CO-AUTHOR:
What Do Expanded Audit Reports Tell? Evidence from the United Kingdom	Ling Na Belinda YAU	The Chinese University of Hong Kong	China	Peng-Chia Chiu	The Chinese University of Hong Kong	China	Donghui Wu	The Chinese University of Hong Kong	China

Developing a domestic accounting industry: evidence from China	Abdul Rahman Al NATOUR	University of Petra	Jordan

Employees' willingness to comply with internal controls: the moderating role of Covid-19and continuous auditing	Vanessa Lopez KASPER	University of Duisburg-Essen	Germany	Marc Eulerich	University of Duisburg-Essen	Germany	Amin S. Sofla	KU Leuven	Belgium