A special Workshop for papers from PH.D. students will be held on Thursday September 5, 2019. Aimed at the promotion of excellent auditing research amongst young European scholars the objectives are to:
- provide thorough feedback on the Ph. D. proposals or the Ph. D. related papers,
- share insiders’ experience on the publication process
Invited faculty for the Ph. D. workshop include Jere Francis (University of Missouri), Robert Knechel (University of Florida), Justin Leiby (University of Florida), Monika Causholli (University of Kentucky), Anna Gold (VU Amsterdam), Stuart Turley (University of Manchester), and Marleen Willekens (KU Leuven).
Invited are doctoral students who are doing research in the areas of auditing, control and/or corporate governance and who have reached the dissertation stage or at least have a clear idea of the research question(s) they want to address and the methodology they want to adopt.
PH.D. Workshop program
Download here the Ph. D. workshop program in PDF: Program PhD Workshop Parma- 14 August 2019
8.45 – 9.00 WELCOME AND INTRODUCTIONS at room K8 |
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By Marleen Willekens | ||
9.00 – 11.00 PLENARY SESSION at room K8 |
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Moderator: Marleen Willekens | ||
PL.1. Consequences of Audit Partner Switches for the Outgoing Lead Auditor | ||
PhD Student: Victor Reinhardt, Johannes Gutenberg University Mainz | ||
Discussant: Jere Francis, University Missouri and Maastricht University
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PL.2. An exploration of the hybrid-identities of audit firms through the perceptions of potential employees | ||
PhD Student: Johanna Sylvander, University Linköping Sweden | ||
Discussant: Stuart Turley, University of Manchester
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PL.3. Material judgments in materiality determination | ||
PhD Student: Wilbert Snoei, Nyenrode Business University | ||
Discussant: W. Robert Knechel, University of Florida
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11.00 – 11.30 COFFEE BREAK in front of room K8 |
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11.30 – 13.00 PARALLEL SESSIONS |
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Session A – in room K9 |
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Chair: Monika Causholli | ||
PAA.1. The effects of audit-related failures by audit firms on auditor reputation | ||
PhD Student: Christian Friedrich, Darmstadt University of Technology | ||
Discussant: Jere R. Francis, University of Missouri
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PAA.2. Auditor Independence when Non-Audit Services are Restricted by a Blacklist and a Fee Cap:
Evidence from Private Firms |
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PhD Student: Victor Zuiddam, KU Leuven
Discussant: Monika Causholli, University of Kentucky |
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Session B – in room K10 |
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Chair Stuart Turley | ||
PAB.1. The Effect of Cognitive Processing and Presentation of Information on the Risk Assessment of Auditors | ||
PhD Student: Edwin Hummel, Radboud University Nijmegen
Discussant: Justin Leiby, University of Illinois at Urbana-Champaign
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PAB.2. Innovation of the audit through Data Analytics | ||
PhD Student: Andrea Crean, National University of Ireland, Galway | ||
Discussant: Anna Gold, VU Amsterdam
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13.00 – 14.00 LUNCH in front of room K8 |
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14.00 – 15.00 ROUND TABLE DISCUSSIONS |
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Table 1 in room K9Faculty: W. ROBERT KNECHEL, ANNA GOLD, STUART TURLEY, JUSTIN LEIBY |
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Participants: Magdas Nicolae, Isabelle Fabioux, Ditmir Sufaj
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Table 2 in room K10Faculty: JERE R. FRANCIS, MONIKA CAUSHOLLI, MARLEEN WILLEKENS |
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Participants: Diletta Vito, Boateng Kwadwo
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15.00 – 16.30 PARALLEL SESSIONS |
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Session C – in room K9 |
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Chair Anna Gold | ||
PAC.1. Audit fee premium: Does audit partner expertise in digitalization pay off? | ||
PhD Student: Arpine Maghakyan, Aalto University | ||
Discussant: Marleen Willekens, KU Leuven | ||
PAC.2. Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts | ||
PhD Student: Linde Kerckhofs, Vrije Universiteit Brussel | ||
Discussant: Anna Gold, VU Amsterdam
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Session D – in room K10 |
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Chair Justin Leiby | ||
PAD.1. Does auditors’ concentration on special clients impair the audit quality provided to other clients? | ||
PhD Student: Jenni Jääskö, University of Oulu, Finland | ||
Discussant: Monika Causholli, University of Kentucky
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PAD.2. Fraudulent Clients’ Reactions to Auditors’ PCAOB Exposure | ||
PhD Student: Mert Erinc, Bocconi | ||
Discussant: Justin Leiby, University of Illinois at Urbana-Champaign | ||
16.45 – 17.45 PLENARY PANEL SESSION AND Q&A in room K8 |
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The PhD Faculty will share insights on what they consider to be ‘excellent auditing research’, ‘research contribution’ and some ‘tips and tricks w.r.t publishing in accounting journals’
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19.00 – 21.00 WELCOME RECEPTION of the 10th EARNet SYMPOSIUM |
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Open to ALL EARNET SYMPOSIUM DELEGATES (and registered PhD students)
Location: LE BISTRO’ – GARIBALDI SQUARE – PARMA |
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