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

By Marleen Willekens

9.00 – 11.00   PLENARY SESSION at room K8

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


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  


PL.3. Material judgments in materiality determination
PhD Student: Wilbert Snoei, Nyenrode Business University
Discussant: W. Robert Knechel, University of Florida 


11.00 – 11.30   COFFEE BREAK in front of room K8

11.30 – 13.00   PARALLEL SESSIONS 

Session A – in room K9

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 


PAA.2. Auditor Independence when Non-Audit Services are Restricted by a Blacklist and a Fee Cap:

Evidence from Private Firms

PhD Student: Victor Zuiddam, KU Leuven

Discussant: Monika Causholli, University of Kentucky

Session B – in room K10

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


PAB.2. Innovation of the audit through Data Analytics
PhD Student: Andrea Crean, National University of Ireland, Galway
Discussant: Anna Gold, VU Amsterdam 


13.00 – 14.00   LUNCH  in front of room K8



Table 1 in room K9


Participants: Magdas Nicolae, Isabelle Fabioux, Ditmir Sufaj


Table 2 in room K10


Participants: Diletta Vito, Boateng Kwadwo


15.00 – 16.30   PARALLEL SESSIONS  

Session C – in room K9

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


Session D – in room K10

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


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


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’


19.00 – 21.00 WELCOME RECEPTION of the 10th EARNet SYMPOSIUM

Open to ALL EARNET SYMPOSIUM DELEGATES (and registered PhD students)