Symposium program

 

Download here the Symposium program in PDF: Program Earnet Parma – 2 September 2019

 

Thursday SEPTEMBER 5, 2019

19.00 – 21.00   WELCOME RECEPTION – Piazza Garibaldi 

 WELCOME RECEPTION

 

Location:

LE BISTRO’

Garibaldi Square – Parma City Center

 

(for all participants who would like to walk together: we meet at 18.15 at the conference venue Department of Economics and Management in Kennedy Street 6, 43125 Parma)

 

 

 

Friday SEPTEMBER 6, 2019

8.00 – 9.00 Congress Room

REGISTRATION

9.00 – 10.00 Congress Room

 *** WELCOME ***

Paolo Andrei

(Rector, University of Parma)

Stefano Azzali

(Symposium Host, University of Parma)

 

*** KEYNOTE SPEECH ***

David Hay

(University of Auckland)

 “The Future of Auditing Research”

10.00 – 10.30 “Nuovo Polo Didattico”

COFFEE BREAK

10.30 – 12.30 “Nuovo Polo Didattico”

PARALLEL SESSIONS
Session I – Non-Audit Services – Room K8

Chair. Claus Holm

 

1) Non-Audit Fees, Knowledge Spillovers and Going Concern Reporting Decisions

Presenter. Ilias Basioudis

Marshall A. Geiger, University of Richmond; Ilias G. Basioudis, Aston Business School; Paul DeLange, University of Tasmania

Discussant. Ann Gaeremynck, KU Leuven

 

2) The 70% cap for non-audit fees. Empirical evidence for the UK

Presenter.  Adam Aoun

Adam Aoun, HEC Lausanne; Alain Schatt, HEC Lausanne

Discussant. George Salijeni, Aston University

 

3) Statutory Restrictions on Non-Audit Services in the European Audit Reform

Claus Holm, Aarhus University; Edward Douthett, George Mason University

Presenter. Claus Holm

Discussant. Lakshi Devi Boolaky Doorgakunt, Griffith University

 

Session II – Expertise and Specialization – Room K9

 Chair. Justin Leiby

 

1) Estimating the Demand and Value of Auditor Industry Specialists

Presenter.
Aiyong Zhu

Qiang Guo, University of Southern Denmark; Christopher Koch, Johannes Gutenberg University; Aiyong Zhu, Wuhan University

Discussant. Olga Bogachek, Bocconi University

 

2) The Effects of Assembled Audit Partner Industry Expertise on Audit Quality

Presenter. Rob Boterenbrood

Rob Boterenbrood, VU University Amsterdam; Kees Camfferman, VU University Amsterdam; Jacco Wielhouwer, VU University Amsterdam

Discussant. Christophe Van Linden, Illinois State University

 

3) Does Status Equal Substance? The Effects of Specialist Status on Auditor Assessments of Complex Estimates

Presenter. Justin Leiby

Anna Gold, Vrije Universiteit Amsterdam; Kathryn Kadous, Emory University; Justin Leiby, University of Illinois

Discussant. Josef Brazel, North Carolina State University

 

Session III Institutions – Room K10

Chair. Marcel Steller

 

1) The effect of the interplay between liability and regulatory incentives on audit outcomes

Presenter. Ulrike Thürheimer

Ulrike Thuerheimer, Maastricht University

Discussant. Matthew Ege, Texas A&M University

 

2) Audit Committee Competencies and Audit Effort: Evidence from Materiality, Risks and Audit Fee

Presenter. Maria Tsipouridou

Gilad Livne, University of Exeter; Maria Tsipouridou, Aristotle University; Anthony Wood, University of Exeter

Discussant. Liesbeth Bruynseels, KU Leuven

 

3) Auditors’ liability, liability insurance, reputation and level of care

Presenter. Marcel Steller and Erich Pummerer

Marcel Steller, University of Innsbruck; Erich Pummerer, University of Innsbruck

Discussant. Ulrike Stefani, University of Konstanz

 

Session IV – Audit Partners – Room K12

Chair. Heidi Vander Bauwhede

 

1) Individual Reputation of Audit Partners, Audit Fees and Audit Quality

Presenter. Simon Dekeyser

Alona Kolomiiets, KU Leuven; Simon Dekeyser, KU Leuven

Discussant. Jere Francis, Maastricht University

 

2) Design Issues in Studies on the Effect of Engagement Partner Identification on Audit Quality: Insight from a Natural Experiment

Presenter. Louis-Philippe Sirois

Jean Bédard, Université Laval; Carl Brousseau, Université Laval; Louis-Philippe Sirois, Université Laval

Discussant. Sanne Janssen, University of Antwerp

 

3) The Effect of Audit Partner Equity Incentives on Audit Quality

Presenter. Marie-Laure Vandenhaute

Marie-Laure Vandenhaute, Vrije Universiteit Brussel; Kris Hardies, Universiteit Antwerpen

Discussant. Simon Dekeyser, KU Leuven

 

 12. 30 – 14.00 “Nuovo Polo Didattico”

LUNCH

 

 

14.00 – 15.30 Congress Room

 *** PLENARY PANEL ***

“Audits in a digitalized world – What´s new?”

moderated by Annette Köhler (University of Duisburg-Essen)

Panelists:

Ralf Bose

(Chairman of APAS and CEAOB, member of IFIAR)

 

 Aasmund Eilifsen

(NHH Norwegian School of Economics, Head of the research programme ‘Digitalisation in the audit profession. Digital Audit Research Project’)

 

Claudio Foglio

Director and Deloitte Central Mediterranean Internal Control Leader

 

15.30 – 16.00 “Nuovo Polo Didattico”

COFFEE BREAK

 

16.00 – 18.00 “Nuovo Polo Didattico”

PARALLEL SESSIONS
Session V – Audit Markets – Room K8

Chair. Jere Francis

 

1) Knowledge Spillovers at the Audit Firm Level Through Bundeling

Presenter. Ann Gaeremynck

Ann Gaeremynck, KU Leuven; Jeroen Vander Cruyssen, KU Leuven

Discussant. Ilias G. Basioudis, Aston Business School

 

2) The Effect of Strictness on Audit Offices’ Market Shares

Presenter. Christopher Bleibtreu

Christopher Bleibtreu, BI Norwegian Business School

Discussant. Aiyong Zhu, Wuhan University

 

3) Multimarket Competition. Evidence from Audit Markets

Presenter. Jere Francis

Jere R. Francis, Maastricht University; B. William Demeré, University of Missouri; Nargess M. Golshan, University of Missouri; Andrea Pawliczek, University of Missouri

Discussant. Christopher Bleibtreu, BI Norwegian Business School

 

Session VI – Careers – Room K9

Chair. Lasse Niemi

 

1) Who Makes Partner in Big 4 Audit Firms

Presenter. Benedikt Downar

Benedikt Downar, Technical University of Munich; Jürgen Ernstberger, Technical University of Munich; Christopher Koch, Johannes Gutenberg University Mainz

Discussant. Thorben Tiedemann, University of Hamburg

 

2) Gen Zs’ perception of the auditing career, auditing work and auditors’ image

Presenter. Marcela Espinosa-Pike

Edurne Aldazabal Etxeberria, Universidad del País Vasco UPV/EHU; Marcela Espinosa-Pike, Universidad del País Vasco UPV/EHU; Itsaso Barrainkua Aroztegi, Universidad del País Vasco UPV/EHU

Discussant. Philippe Touron, Université PARIS 1 Panthéon-Sorbonne

 

3) Is professional exam performance associated with career success for accountants?

Presenter. Lasse Niemi

Lasse Niemi, Aalto University; Antti Fredriksson, University of Turku; David Hay, University of Auckland; Jukka Karjalainen,University of Eastern Finland

Discussant. Ulrike Thürheimer, Maastricht University

 

Session VII – Accounting Standards – Room K10

Chair. Gopal Krishnan

 

1) ISA Adoption and its Interaction Effects with IFRS on Capital Flows

Presenter. Lakshi Devi Boolaky Doorgakunt

Lakshi Devi Boolaky Doorgakunt, Griffith University; Tarlok Singh, Griffith University; Jen Je Su, Griffith University

Discussant. Louis-Philippe Sirois, Université Laval

 

2) The Legitimizing Role of Auditing Standards

Presenter. Imen Jedidi

Imen Jedidi, University of Paris-Sud

Discussant. Katharina Rahnert, Karlstad Business School

 

3) Principles-Based Accounting Standards and Audit Outcomes

Presenter. Gopal Krishnan

Gopal V. Krishnan, Bentley University; Myojung Cho, Lubin School of Business

Discussant. Mathijs van Peteghem, Maastricht University

 

Session VIII – Audit Quality – Room K12

Chair. Ulrike Stefani

 

1) How did the audit engagement team perform? Auditors’ self-assessment of their audit engagement quality

Presenter. Tobias Svanstrom

Tobias Svanström, Umeå School of Business, Economics and Statistics; Limei Che, University of South-Eastern Norway; Emma-Riikka Myllymäki, Aalto University

Discussant. Federica De Santis, University of Pisa

 

2) Auditor Alignment and the Internal Information Environment

Presenter. Christophe van Linden

Christophe Van Linden, Illinois State University; Eva Labro, University of North Carolina Chapel Hill; Caspar David Peter, Erasmus University –Rotterdam School of Management; Jochen Pierk, Erasmus University –Erasmus School of Economics

Discussant. Rob Boterenbrood, VU University Amsterdam

 

3) The Effects of Mandatory Audit Firm Rotation and Joint Audits on Audit Quality and Market Structure

Presenter. Ulrike Stefani

Ulrike Stefani, University of Konstanz; Thomas Hattenbach, University of Konstanz

Discussant. Martin Schmidt, ESCP Europe Berlin

 

19.00 – 23.00 ROYAL THEATRE – Street Garibaldi, 16/a 

 

CONFERENCE DINNER

(for all participants who would like to walk together:

we meet at 18.15 at the conference venue Department of Economics and Management in Kennedy Street 6, 43125 Parma)

 

 

Saturday SEPTEMBER 7, 2019

7.45 – 8.30 “Nuovo Polo Didattico”

REGISTRATION

8.30 – 10.30 “Nuovo Polo Didattico”

PARALLEL SESSIONS
Session IX – Audit fees – Room K8

Chair. Martin Schmidt

 

1) Pricing Strategies of Big4 and Non-Big4 Auditors in the Light of Audit Tendering

Presenter. Thorben Tiedemann

Thorben Tiedemann, University of Hamburg; Matthias F. Baumann, University of Hamburg; Nicole V. S. Ratzinger-Sakel, University of Hamburg

Discussant. Benedikt Downar, Technical University of Munich

 

2) Are auditors’ Justification of Assessments relevant to the study of audit fees

Presenter. Philipp Touron

Jacques Moreau, Université de Tours; Philippe Touron, Université PARIS 1 Panthéon-Sorbonne

Discussant. Edurne Aldazabal Etxeberria, Universidad del País Vasco UPV/EHU

 

3) Behind Audit Fee Increases: A Field Study into Auditors’ Billing Strategies

Presenter. Martin Schmidt

Martin Schmidt, ESCP Europe Berlin; Francis Goddard, ESCP Europe Berlin

Discussant. Karin Brunsson, Uppsala University

 

Session X – Economic Consequences – Room K9

Chair. Matthew Ege

 

1) Does ownership structure impact financial reporting quality and auditors’ effort in the banking industry?

Presenter. Allister Keane

Alain Schatt, HEC Lausanne; Allister Keane, HEC Lausanne

Discussant. Jaeyoon Yu, Erasmus University

 

2) The signaling role of auditing and the cost of debt capital in privately held firms

Presenter. Stefan Sundgren

Stefan Sundgren, Umeå School of Business; Tatiana Komarova, London School of Economics

Discussant. Gopal Krishnan, Bentley University

 

3) Do PCAOB inspections of foreign auditors improve global financial reporting comparability

Presenter. Matthew Ege

Matthew Ege, Texas A&M University; Young Hoon Kim, Texas A&M University; Dechun Wang, Texas A&M University

Discussant. Alain Schatt, HEC Lausanne

 

Session XI – Voluntary Disclosure and Reporting – Room K10

Chair. Peter Carey

 

1) Corporate Social Responsibility Disclosure, Assurance and Earnings Properties

Presenter. Nadine Georgiou

Nadine Georgiou, Technical University of Dortmund; Janine Maniora, Technical University of Munich (TUM)

Discussant. Peter Carey, Deakin University

 

2) Do High-Quality Auditors Affect Non-GAAP Reporting

Presenter. Jere Francis

Stephen Taylor, University of Technology Sydney; Zhuoan Feng, University of Waikato; Jere R. Francis, Maastricht University; Yaowen Shan, University of Technology Sydney

Discussant. Finn Kinserdal, NHH Norwegian School of Economics

 

3) Voluntary sustainability assurance and capital constraint. an international evidence

Presenter. Peter Carey

Dessalegn G. Mihret, Deakin University; Mohammad B. Muttakin, Deakin University; Arifur Khan, Deakin University; Peter Carey, Deakin University

Discussant. Nadine Georgiou, Technical University of Dortmund

 

Session XII – Audit Process – Room K12

Chair. Aasmund Eilifsen

 

1) Are Auditors Slacking Off Under Time Pressure

Presenter. Olga Bogachek

Olga Bogachek, Bocconi University

Discussant. Marcel Steller, University of Innsbruck

 

2) Evidence on the Effects of Network Status and Perspective Taking on Component Auditor Testing Strategies

Presenter. Barbara Majoor

Herman van Brenk, Nyenrode Business University; StephenK.Asare, University of Florida; Barbara Majoor, Nyenrode Business University

Discussant. Anna Gold, Vrije Universiteit Amsterdam

 

3) Audit Partner’s Experiences with Materiality and Detected Misstatements

Presenter. Natalia Kochetova

Aasmund Eilifsen, NHH Norwegian School of Economics; Natalia Kochetova, Saint Mary’s University; William F. Messier, Jr., NHH Norwegian School of Economics

Discussant. Claus Holm, Aarhus University

 

10.30 – 11.00 “Nuovo Polo Didattico”

COFFEE BREAK

 

11.00 – 13.00 “Nuovo Polo Didattico”

PARALLEL SESSIONS
Session XIII – Audit Inputs – Room K8

Chair. Joseph Brazel

 

1) An Explorative Study of Auditors’ Perceived Use of Intuition

Presenter. Edwin Hummel

Edwin Hummel, Radboud University Nijmegen; Joost van Buuren, Nyenrode Business University Breukelen; Ap Dijksterhuis, Radboud University Nijmegen, Daniel H. J. Wigboldus, Radboud University Nijmegen; William van der Veld, Radboud University Nijmegen

Discussant. Mieke Dingenen, KU Leuven

 

2) Engagement Partner Expertise and Individual Audit Partner Fee premiums. A Partner Fixed Effects Archival Study

Presenter. Mathijs van Peteghem

Mathijs van Peteghem, Maastricht University; Jean Bédard, Laval University; Jérôme Deschênes, Laval University

Discussant. Aasmund Eilifsen, NHHNorwegian School of Economics

 

3) Do Rewards Encourage Professional Skepticism

Presenter. Joseph Brazel

Joseph F. Brazel, North Carolina State University; Justin Leiby, University of Illinois; Tammie J. Schaefer, University of Missour

Discussant. Herman van Brenk, Nyenrode Business Universiteit

 

Session XIV – Big Data and Data Analytics – Room K9

Chair. Federica De Santis

 

1) Big Data Analytics on Audits of Financial Statements – Exploring Affordances

Presenter. George Salijeni

George Salijeni, Aston University; Anna Samsonova-Taddei, University of Manchester; Stuart Turley, University of Manchester

Discussant. Adam Aoun, HEC Lausanne

 

2) An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements

Presenter. Finn Kinserdal, NHH Norwegian School of Economics

Finn Kinserdal, NHH Norwegian School of Economics; Aasmund Eilifsen, NHH Norwegian School of Economics; William F. Messier, Jr., NHH Norwegian School of Economics; Saad Bin Anis, NHH Norwegian School of Economics; Kyrre Kjellevold, NHH Norwegian School of Economics

Discussant. Arpine Maghakyan, Aalto University

 

3) Big Data and Data Analytics in auditing. looking for legitimacy

Presenter. Federica De Santis

Federica De Santis, University of Pisa; Giuseppe D’Onza, University of Pisa

Discussant. Mara Cameran, Bocconi University

 

Session XV – Culture – Room K10

Chair. Stefano Azzali

 

1) Cultural Background of Audit Partners

Presenter. Jaeyoon Yu

Jaeyoon Yu, Erasmus University; Jaehan Ahn, Northeastern University

Discussant. Tobias Svanström, Umeå School of Business, Economics and Statistics

 

2) Accounting Firm Size and Culture. An Institutional Theory Perspective

Presenter.  Monika Causholli

Aleksandra B. Zimmerman,  Northern Illinois University; Monika Causholli, University of Kentucky; Candice T. Hux, Northern Illinois University

Discussant. Stefan Sundgren, Umeå School of Business, Economics and Statistics

 

Session XVI – Commercialism and Independence – Room K12

Chair. Karin Brunsson

 

1) Auditors as marketers – How Swedish auditors combined professionalism and commercialism

Presenter. Katharina Rahmert

Katharina Rahnert,  Karlstad Business School; Karin Brunsson, Uppsala University

Discussant. Stuart Turley, University of Manchester

 

2) The Impact of Extra-Billing and the Quality of the Auditor-Client Relationship on Client-Initiated Auditor Changes

Presenter. Martin Schmidt, ESCP Europe Berlin

Francis Goddard, ESCP Europe Berlin; Martin Schmidt, ESCP Europe Berlin

Discussant. Justin Leiby, University of Illinois

 

3) Everything you can imagine is real: A Luhmannian understanding of financial auditing

Presenter. Karin Brunsson

Karin Brunsson, Uppsala University; Katharina Rahnert, Karlstad Business School

Discussant. Christopher Humphrey, The University of Manschester

 

13.00 – 13.30 “Nuovo Polo Didattico” 

Best paper Award and Closing– Room K8

 

Best paper Award

Lasse Niemi

(Scientific Committee Member, Aalto University)

 

Closing

Stefano Azzali

(Symposium Host, University of Parma)

 

13.30 – 15.00 “Nuovo Polo Didattico” 

LUNCH

 

15.00 – 18.00

 

SOCIAL ACTIVITY

PARMA CITY TOUR