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International Symposium

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International Symposium

    International Symposium on Audit Research

    21-23 June, 2007

    Shanghai Jiao Tong University

    SYMPOSIUM PROGRAM

Day 1: Thursday, 21 June 2007

    Time Program

     REGISTRATION & WELCOME RECEPTION: Jinjiang Hotel 6:00 9:00 pm Pick up ISAR 2007 materials, register, join us for a light buffet

Day 2: Friday, 22 June 2007

    Time Program

    7:15 BUS TRANSPORTATION TO SHANGHAI JIAO TONG UNIVERSITY FROM THE

    JINJIANG HOTEL

    7:00 8:00 REGISTRATION AT SHANGHAI JIAO TONG UNIVERSITY

    OPENING COMMENTS 8:00 8:40

    Antai Hall Fangruo Chen, Dean, Shanghai Jiao Tong University, China

    Theodore J. Mock, Professor, University of Southern California, USA & Maastricht

    University, The Netherlands.

    Chengliang Zheng, Vice President, Shanghai Jiao Tong University

    Gordon Lee, Partner, Audit/National Technical, Deloitte Touche Tohmatsu CPA, Ltd

    PLENARY SESSION # 1: The Future of the Financial Statement Audit 8:40 10:00

    Session Chair: Robert S. Roussey, Professor, University of Southern California, USA Antai Hall

    and Former Chair of the International Auditing and Assurance

    Standards Board

    Speakers:

    Asia Perspective: Regulatory Responsibility and Audit Responsibility in China

    Zhonghui Zhou, Chief Accountant, China Securities Regulatory Commission

    Australian Perspective: „Keeping Capital Markets Efficient: A National Strategy on the

    Future of Auditing‟; Keith Houghton, Australian National University, Australia

    EU Perspective: “Oversight and Enforcement in the EU (8th Directive)”; Steven

    Maijoor, University of Maastricht and Directeur Autoriteit Finamciele Markten, The

    Netherlands

    9:00 onwards Starting at 9:00 am a shuttle service will be available between Jinjiang & SJTU

    Campus

    10:00 10:30 Morning Break (Outside Antai Hall)

PLENARY SESSION # 2: PUBLISHING IN INTERNATIONAL ACADEMIC JOURNALS 10:30 12:00

    Antai Hall Session Chair: Ken Trotman, Editor-Elect, Auditing: A Journal of Practice & Theory Panel Members:

    A. Rashad Abdel-Khalik, Editor, International Journal of Accounting and prior editor, The Accounting Review

    Dan Dhaliwal, Editor, The Accounting Review

    Brenda Porter, Editor, International Journal of Auditing.

    Arnold Wright, Director of Research, American Accounting Association and prior

    editor, Auditing: A Journal of Practice & Theory.

    12:00 1:30

    North Building Luncheon

    Club

    PARALLEL RESEARCH SESSION 1.1 1:30 3:00 pm

    Session Moderator: Peter Roebuck, University of New South Wales Room 105

    Ownership Structure, Agency Problems, and Auditor Choice: Evidence from Western European North Building

    Firms. Sadok El Ghoul, University of Alberta; Omrane Guedhami, Memorial University of

    Newfoundland; Clive Lennox and Jeffrey A. Pittman, Hong Kong University of Science and

    Technology.

    Strong Boards, External Governance, and Accounting Restatement, William R. Baber, Sok-Hyon Kang, and Lihong Liang, George Washington University, USA Assurance on General Purpose Non-Financial Reports: An International Comparison, Roger Simnett, University of New South Wales, Ann Vanstraelen, University of Antwerp, Wai Fong Chua, University of New South Wales, Australia

    PARALLEL RESEARCH SESSION 1.2 1:30 3:00 pm

    Session Moderator: Roger Meuwissen, University of Maastricht Room 107

    North Building Do Industry Specialists and Business Risk Auditors Enhance Audit Reporting Accuracy? Liesbeth Bruynseels, Tilburg University, W. Robert Knechel, University of Florida, and Marleen Willekens, Tilburg University, The Netherlands

    The Impact of Office-Level vs. Firm-Level Auditors’ Industry Expertise On Conservatism, Keith L. Jones, Gopal V. Krishnan, George Mason University, and Kevin Melendrez, Louisiana State

    University, USA

    The Effect of Change in Audit Delay on Earnings Quality, Tamara A. Lambert, Drexel University,

    Joseph F. Brazel, North Carolina State University, and Keith L. Jones, George Mason

    University, USA

    PARALLEL RESEARCH SESSION 1.3 [ Chinese ] 1:30 3:00 pm

    Session Moderator: Ruoshan Li, Fudan University Room 103

    North Building Time Pressure, Accountability and Audit Judgment Performance, Chenli Liu and Jixun Zhang, Nankai University, China

    The momentum effect of regulation on CPA’s audit lag and market response in China:

    Empirical Evidence of CSRC No.14, Gaocai Chen, Shanghai University of Finance and Economics, China

    Screening Mechanism of Audit Quality and Its Influencing Ways On Earnings Management, Tianxi Zhang, Yamin Chen, and Weiqiang Zhong, Shanghai Jiaotong University, China PARALLEL RESEARCH SESSION 1.4 [ Chinese ] 1:30 3:00 pm

    Session Moderator: Rong Xie, Shanghai National Accounting Institute Room 106

    The Capability of Board Supervision and Information Transparency, Hsiang-Tsai Chiang and Li-North Building

    Jen He, Feng Chia University, Taiwan

    Audit Tenure, Audit Quality and Investor Reaction -- Empirical Evidence from China Securities Market, Donghua Zhou, Fudan University, Yujie Zhao, and Hong Zhou, Shanghai Technology University, China

    The New Member of Audit Field Marketing Audit, Juan Peng, Xiaorong Li, and Guifeng Shi,

    Shanghai Jiao Tong University, China

    3:00 3:30 pm Afternoon Break (First Floor of North Building)

     PARALLEL RESEARCH SESSION 2.1

    3.30 5:.00 pm Session Moderator: Terence Bu-Peow Ng, Nanyang Technological University

    Room 105 Auditors’ going concern modified opinions post 2001, Peter Carey, Stuart Kortum, and Robyn Moroney, Monash University, Australia North Building

    Changes In the Audit Environment and Auditors’ Propensity To Issue Going-Concern Opinions, Neil Fargher and Liwei Jiang, Macquarie University, Australia

    Litigation Reform, Auditor Incentives, and the Cost Of Equity, Jeff P. Boone, University of Texas at San Antonio; Inder K. Khurana, University of Missouri-Columbia and K. K. Raman, University of North Texas, USA

    PARALLEL RESEARCH SESSION 2.2 3.30 5:.00 pm

    Session Moderator: Hun Tong Tan, Nanyang Technological University Room 107

    Effects of Goal Orientation and Task Complexity on Audit Judgment Performance, Zuraidah North Building Mohd Sanusi, Universiti Teknologi MARA, and Takiah Mohd Iskandar, June Poon, and Norman Mohd Saleh, Universiti Kebangsaan, Malaysia

    Impact of the Type of Audit Team Discussions on Auditors’ Identification and Mental

    Simulations of Material Frauds, Ken T. Trotman, Roger Simnett, and Amna Khalifa, University of New South Wales, Australia

    Ethical Dilemmas In Going Concern Evaluation, Andres Guiral, University of Alcala, Spain,

    Waymond Rodgers University of California, Riverside, USA, Emiliano Ruiz, University of Cadiz,

    Spain, and Jose A. Gonzalo, University of Cadiz, Spain.

    PARALLEL RESEARCH SESSION 2.3 [ Chinese ] 3.30 5:.00 pm

    Session Moderator: Xijia Su, Hong Kong City University Room 103

    Benford’s Law and It’s Empirical Test from Chinese Listed Companies, Sutong Zhang and North Building

    Zhihui Kang, Chinese University of Political Science and Law, China

    Audit, Information Transparency and Bank Loan Pricing, Yiming Hu and Songlian Tang, Shanghai Jiao Tong University, China

    PARALLEL RESEARCH SESSION 2.4 [ Chinese ] 3.30 5:00 pm

    Session Moderator: Hongqi Yuan, Shanghai University of Finance and Economics Room 106

    North Building Auditor Reputation, Regulated Price-Earnings Ratio of Issue and IPO Underpricing Evidence from the IPO Market of A-Share in China, Jun Chen and Han-wen Chen, Xiamen University,

    China

    Does Corporate Internal Audit System Improve the Effectiveness of Financial Control? The Evidence from Chinese Listed Companies, Xinsheng Cheng, Nankai University, China The Arrangements of Control Rights, Auditor Choice and Market Value: Evidences from

    Chinese Listed Firms, Qifeng Zhang, Shanghai University of Finance and Economics, Ming Zhang, Shanghai University of Finance and Economics, and Jiuqiu Wang, Eastern China University of Science and Technology, China

    5:15 BUS TRANSPORTATION TO THE JINJIANG HOTEL

     Dinner

    7.00 9:30 pm speaker Wei Lv, Assoicate Dean of ACEM, SJTU

    JINJIANG HOTEL

    International Symposium on Audit Research

    21-23 June 2007

    SYMPOSIUM PROGRAM

Day 3: Saturday, 23 June 2007

    Time Program 7:45 BUS TRANSPORTATION TO SHANGHAI JIAO TONG UNIVERSITY FROM

    JINJIANG HOTEL

    RESEARCH SESSION 3.1 8:30 9:30

    Session Moderator: Ann Vanstraelen, University of Maastricht Room 106

    Corporate Governance and the Audit Process: Post Sarbanes-Oxley, Jeffrey Cohen, Boston North Building College, Ganesh Krishnamoorthy, Northeastern University, and Arnie Wright, Northeastern

    University, USA

    The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format, Christopher P. Agoglia, Drexel University, Joseph. F. Brazel, North Carolina State

    University, Richard C. Hatfield, The University of Alabama, and Scott B. Jackson, University of

    South Carolina, USA

    A shuttle service will be available between Jinjiang & SJTU Campus] 9:30 onwards

    9:30 10:00 Morning Break (First Floor of North Building)

    PARALLEL RESEARCH SESSION 4.1 10:00 11:30

    Session Moderator: Steven Maijoor, University of Maastricht Room 106

    Auditor Tenure and Perceived Credibility of Financial Reporting, Masoud Azizkhani, Gary S. North Building Monroe, and Greg Shailer, The Australian National University, Australia

    CPA Sanction and Audit Quality, Chien-Heng Jennifer Chang, National Chengchi University,

    Wen-Jing Chang, National Changhua University, Ling-Tai Lynette Chou, National Chengchi

    University, and Chia-Lee Teng, PriceWaterhouseCoopers, Taiwan

    Information Asymmetry, Verification Costs, and Information Quality: Evidence from the U.S. Audit Market, Kevan Jensen, Jin Mo Kim, and Han Yi, The University of Oklahoma, USA

    PARALLEL RESEARCH SESSION 4.2 [ Chinese ] 10:00 11:30

    Session Moderator: Hanwen Chen, Xiamen University Room 105

    North Building Legal Environment, Political Connections, and Audit Pricing: Empirical Evidence from Chinese

    Securities Market, Xiaolin Chen, Zhongnan University of Economics and Law, and Kequin Pan,

    Henan University of Economics and Finance, China

    Auditing Quality and the Cost of Equity Capital, Lisheng Yu and Yanyan Wang, Xiamen

    University, China

    CPA Firrm Chang and Auditor Conservatism: Evidence from the Clients of Ex-Xhongtianqin

    and Ex-Shenzhenhuapeng, Yiyun Chu and Yanling Wang, Shanghai University of Finance and

    Economics, China

    11:30 1:00

    North Building Luncheon

    Club Center

    PLENARY SESSION # 3: RESEARCH OPPORTUNITIES FOR AUDITING IN DATA-RICH 1:00 2:30 pm ENVIRONMENTS

    Room 106 Chair: Roger Debreceny, University of Hawai`i at Mānoa, USA

    North Building

    Continuous Data Level Auditing: Business Process Based Analytic Procedures in an

    Unconstrained Data Environment. Michael G. Alles, Alexander Kogan, Miklos

    Vasarhelyi, Rutgers University, USA

    Data Mining and Knowledge Extraction using External Data. Raj Srivastava, University of Kansas, USA

    Data Mining using Client Data. Glen Gray, California State University at Northridge, USA

    2:30 3:00 pm Afternoon Break (First Floor of North Building)

    PARALLEL RESEARCH SESSION 5.1 3:00 4:30 pm

    Session Moderator: Wendy Green, University of New South Wales Room 106

    The relation between non-audit services and financial reporting quality at the partner level, Jeff North Building Coulton and Caitlin Ruddock, University of New South Wales, Australia Examination of Audit Fee Premiums and Auditor Switching Pre and Post the Demise of Arthur Andersen and the Enactment of Sarbanes-Oxley Act, Joanna L. Y. Ho, University of California, Irvine, USA, and Jiuzhou Wang, Norwegian School of Economics and Business Administration, Norway.

    Was the Sarbanes-Oxley Act Good News for Corporate Bond Holders? Mark DeFond, Mingyi Hung, Emre Karaoglu, and Jieying Zhang, University of Southern California, USA PARALLEL RESEARCH SESSION 5.2 3:00 4:30 pm

    Session Moderator: Sally Wright, University of Massachusetts-Boston Room 105 Effects of Technical Department’s Advice, Quality Assessment Standards and Client

    Justifications on Auditors’ Propensity to Accept Client-Preferred Accounting Methods, North Building Terence Bu-Peow Ng and Premila Gowri Shankar, Nanyang Technological University, Singapore

    Auditors’ Assessment of Evidence and Its Integration over Multiple Assertions, Hironori Fukukawa, Hitotsubashi University, Japan and Theodore J. Mock, University of Southern California, USA, and University of Maastricht, The Netherlands

    PARALLEL SESSION 5.3 [ Chinese ] RESEARCH OPPORTUNITIES In AUDITING 3:00 4:30 pm

    Session Moderator: Tianxi Zhang, Shanghai Jiao Tong University Room 103 The Influence Factors of Auditing Opinion: Theoretical Model and its Positive Examination North Building ----Empirical Evidence from 2001-2005 Chinese A-share listed corporation Zhu Guohong and Hu Yiming and Xia Qin and Xu Minfeng, Antai School of Economics and Management,

    Shanghai JiaoTong University

    The research of Auditing Risks evading Strategy for Enterprise financial derivative

    instruments based on Chinese Accounting standards 2006” Han Chuanmo and Wang Guizi, Tian Jin University of Finance and Economics

    Opinion Shopping: a Perspective of the Stable Coalition” WANG Chunfei, Nan Jing University Accounting Department

    General Summary on Governmental Performance Auditing Wang Fang and Zhou Hong, Management School, Fudan University, China

    Can Auditing Reduce Earnings Management?An Empirical Test of a Self-Selection Model for Interim Auditing of Chinese Listed Firms” Xin Chen, Yiming Hu, Jing Wang and Ling Ma, Antai

    College of Economics and Management Shanghai Jiaotong University

    4:30 5:00 pm JOINT SESSION

    CLOSING: CONCLUDING COMMENTS AND INVITATION TO ISAR 2008 Room 106

    Theodore J. Mock, University of Southern California and Maastricht University North Building

    5:15 Transportation to JINJIANG HOTEL

    6:30 Depart for Ba Guo Bu Yi [Dinner & Entertainment]

    7:00 9:00 Farewell Banquet at Ba Guo Bu Yi Restaurant

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