Symposium Program

Note that the Zoom link to the symposium will be shared with registered participants by e-mail.

Friday September 10, 2021

Breakout Room 1


Anna Gold
Symposium Host, Vrije Universiteit Amsterdam

Arjen van Witteloostuijn
Dean of School of Business and Economic, Vrije Universiteit Amsterdam


The Auditor’s Role from a CFO’s Perspective

Roger Dassen
CFO ASML & Vrije Universiteit Amsterdam

10.00 – 10.10 BREAK
(No planned activities)

Breakout Rooms 1-4

10.10 – 12.10 Parallel Session I – Non-Audit Services
Breakout Room 1

Chair: Yaeyoon Yu

1) Auditor-Provided Non-Audit Services and Perceived Audit Quality
Presenter: Christian Friedrich
Authors: Christian Friedrich (Darmstadt University of Technology), Reiner Quick (Darmstadt University of Technology), Florian Schmidt (Darmstadt University of Technology)
Discussant: Ilias G. Basioudis (Aston University)

2) Non-Audit Services, Audit Office Staff Satisfaction and Audit Quality: Evidence from the Private Client Segment Market
Presenter: Sven Hartlieb
Authors: Peter Carey (Deakin University), Brigitte Eierle (University of Bamberg), Sven Hartlieb (University of Bamberg)
Discussant: Kurt Desender (Universidad Carlos III)

3) Non-Audit Services and Knowledge Spillover
Presenter: Jaeyoon Yu
Authors: Jaeyoon Yu (Erasmus University of Rotterdam), Yongsuk Yun (Hannam University)
Discussant: Marie-Laure Vandenhaute (Vrije Universiteit Brussel)

10.10 – 12.10 Parallel Session II – Private Client Firms
Breakout Room 2

Chair: Hans Duits

1) Does Client Size Matter Differently for the Audit Resource Assignment to Public or Private Clients?
Presenter: Tobias Svanström
Authors: Christopher Bleibtreu (BI Norwegian Business School), Limei Che (Peking University), Tobias Svanström (Umeå University)
Discussant: Aasmund Eilifsen (NHH Norwegian School of Economics)

2) The Effects of Board Expertise on Audit Quality: Large Sample Evidence from Private Firms
Presenter: Irina Alexeyeva
Authors: Irina Alexeyeva (Umeå University)
Discussant: Marc Eulerich (University Duisburg-Essen)

3) The Coherence of Auditor Tenure and the Auditor-Client Relationship Quality with Clients’ Perceptions on Added-Value in SME Audits. A Sociological Perspective
Presenter: Hans Duits
Authors: Niels van Nieuw Amerongen (Nyenrode Business University), Erdi Coskun (PricewaterhouseCoopers), Hans Duits (HU University of Applied Sciences), Joost van Buuren (Nyenrode Business University)
Discussant: Kim Ittonen (Hanken School of Economics)

10.10 – 12.10 Parallel Session III – Bank Audits and Use of Shared Service Centers
Breakout Room 3

Chair: Alain Schatt

1) Key Audit Matters in the European Banking Sector
Presenter: António Samagaio
Authors: Liliana Carvalho (Universidade de Lisboa), António Samagaio (Universidade de Lisboa), Pedro Verga Matos (Universidade de Lisboa), Tiago Diogo (Universidade de Lisboa)
Discussant: Svenja Hillebrandt (University of Hamburg)

2) The Real Effects of Going Concern Opinions for Banks: Lower Risk Taking or Run on the Banks?
Presenter: Ulf Mohrmann
Authors: Ulf Mohrmann (NHH Norwegian School of Economics), Jan Riepe (University of Paderborn)
Discussant: Alain Schatt (HEC Lausanne)

3) The Use of Shared Service Centers in the Audit Industry and the Impact on Investors’ Perception
Presenter: Markus Isack
Authors: Ewald Aschauer (Vienna University of Economics and Business), Reiner Quick (Technical University Darmstadt), Markus Isack (Johannes Kepler University Linz)
Discussant: Michelle Höfmann (TU Dortmund University)

10.10 – 12.10 Parallel Session IV – Auditor Judgment
Breakout Room 4

Chair: Kris Hardies

1) Auditor Task Prioritization: The Effects of Time Pressure and Psychological Ownership
Presenter: Christian P. H. Peters
Authors: Bart Dierynck (Tilburg University), Christian P. H. Peters (Tilburg University)
Discussant: Herman van Break (Nyenrode Business University)

2) What is it about auditors that matters?
Presenter: Lena Pieper
Authors: Lena Pieper (Maastricht University)
Discussant: Kris Hardies (University of Antwerp)

3) Where do auditors seek advice? Perspectives from social status and social capital
Presenter: Deju (James) Zhang
Authors: Deju (James) Zhang (University of Groningen), Dennis B. Veltrop (University of Groningen), Reggy B.H. Hooghiemstra (University of Groningen), Floor Rink (University of Groningen)
Discussant: Christian P. H. Peters (Tilburg University)

12.10 – 13.00 LUNCH BREAK
(No planned activities)

13.00 – 14.30 PLENARY PANEL
Breakout Room 1

Auditor Independence – Perspectives, Challenges, and Research Needs

Mark Babington
Financial Reporting Council (FRC)

Jens Poll
International Ethics Standards Board for Accountants (IESBA)

Agnes Koops
PwC Netherlands

Reiner Quick
Technische Universität Darmstadt

Moderator: Philip Wallage (Vrije Universiteit Amsterdam)

Musicians: Jelske Hoogervorst (sax) & Folker Tettero (guitar)

Breakout Room 1

Breakout Rooms 1-3

14.50 – 16.10 Parallel Session V – Audit Firms
Breakout Room 1

Chair: Olof Bik

1) Audit Firm Employee Turnover and Audit Quality
Presenter: Marie-Laure Vandenhaute
Authors: Christophe Van Linden (Illinois State University), Marie-Laure Vandenhaute (Vrije Universiteit Brussel), Aleksandra “Ally” B. Zimmerman (Florida State University)
Discussant: Zvi Singer (HEC Montréal)

2) Audit Firm Culture and Auditors’ Quality Threatening Behavior
Presenter: Olof Bik
Authors: Olof Bik (Nyenrode Business University), Tjibbe Bosman (University of Amsterdam), Jan Bouwens (University of Amsterdam) 
Discussant: Aleksandra “Ally” B. Zimmerman (Florida State University)

14.50 – 16.10 Parallel Session VI – Internal and Public Sector Auditing
Breakout Room 2

Chair: Matthew Ege

1) Stakeholder Perspectives on an Alternative Model for Public Sector Auditing
Presenter: Herman van Break
Authors: Herman van Brenk (Nyenrode Business University), Tjerk Budding (Vrije Universiteit Amsterdam), Remko Renes (Nyenrode Business University)
Discussant: Hans Duits (HU University of Applied Sciences)

2) The demand for internal auditors in response to accounting and operational failures
Presenter: Matthew Ege
Authors: Matthew Ege (Texas A&M University), Young Hoon Kim (George Mason University), Dechun Wang (Texas A&M University)
Discussant: Jaeyoon Yu (Erasmus University of Rotterdam)

14.50 – 16.10 Parallel Session VII – Audit Market
Breakout Room 3

Chair: Christopher Koch

1) Reputational Losses and Auditor Demand – Evidence from a Structural Approach
Presenter: Christopher Koch
Authors: Christopher Koch (Johannes Gutenberg University Mainz), Aiyong Zhu (Johannes Gutenberg University Mainz & Wuhan University)
Discussant: Sven Hartlieb (University of Bamberg)

2) The Effects of Joint Audits on Audit Quality and Audit Costs: A Game-theoretical Explanation for Contradictory Empirical Results
Presenter: Henrike Biehl
Authors: Henrike Biehl (University of Konstanz), Christopher Bleibtreu (BI Norwegian Business School), Ulrike Stefani (University of Konstanz)
Discussant: Sebastian Kronenberger (University of Mannheim)

Musicians: Jelske Hoogervorst (sax) & Folker Tettero (guitar)

Breakout Room 1

Breakout Rooms 1-3

16.30 – 17.50 Parallel Session VIII – Leadership Roles and Recruiting in Auditing
Breakout Room 1

Chair: Allen D. Blay

1) How Do Leadership Roles Influence the Quality of Audit Partners’ Engagements?
Presenter: Michael J. Mowchan
Authors: Michael J. Mowchan (Baylor University), Timothy A. Seidel (Brigham Young University), Aleksandra “Ally” B. Zimmerman (Florida State University)
Discussant: Lena Pieper (Maastricht University)

2) Trait Professional Skepticism: A Precursor to More Qualified Auditing Recruits?
Presenter: Allen D. Blay
Authors: Allen D. Blay (Florida State University), M. G. Fennema (Florida State University), Michelle McAllister (Northern Arizona University)
Discussant: Olof Bik (Nyenrode Business University)

16.30 – 17.50 Parallel Session IX – Auditor-Client Marching
Breakout Room 2

Chair: Aleksandra “Ally” B. Zimmerman

1) Audit Partner Ethnicity and its Relation to Client Assignment, Audit Quality, and Work-Related Repercussions  
Presenter: Zvi Singer
Authors: Gopal V. Krishnan (Bentley University), Zvi Singer (HEC Montréal), Jing Zhang (University of Colorado Denver)
Discussant: Philip Wallage (Vrije Universiteit Amsterdam)

2) The Joint Effects of Audit Partner’s Big 4 Experience and Social Ties on Managers’ Auditor Selection Recommendations
Presenter: Aleksandra “Ally” B. Zimmerman
Authors: Lori Shefchik Bhaskar (Indiana University), Melissa R. Carlisle (Case Western Reserve University), Candice T. Hux (Northern Illinois University), Aleksandra “Ally” B. Zimmerman (Florida State University)
Discussant: Christopher Koch (Johannes Gutenberg University Mainz)

16.30 – 17.50 Parallel Session X – Effects of Auditing
Breakout Room 3

Chair: Mara Cameran

1) The effect of audit quality on auditee’s liquidity policy
Presenter: Mohammad Hendijani Zadeh
Authors: Mohammad Hendijani Zadeh (University of New Brunswick in Saint John)
Discussant: Mara Cameran (Bocconi University)

2) Auditors and mispricing
Presenter: Lisa Tiplady
Authors: Matthew Ege (Texas A&M University), Jeremiah Green (Texas A&M University), Lisa Tiplady (Texas A&M University)
Discussant: António Samagaio (Universidade de Lisboa)


Saturday 11 September

13.00 – 14.30 FAR PANEL SESSION

The Auditability of ESG Reporting

Wim Bartels
KPMG Netherlands

Tjeerd Krumpelman

Jan Niewold
EY Netherlands

Brandan O’Dwyer
University of Amsterdam & University of Manchester

Shiva Rajgopal
Columbia Business School

Moderator: Jan Bouwens (University of Amsterdam)

14.30 – 14.50 BREAK
(No planned activities)

14.50 – 16.50 Parallel Session XI – Audit Fees
Breakout Room 1

Chair: Ilias G. Basioudis

1) The determinants and consequences of abnormal auditor fees: a literature review with theoretical underpinnings
Presenter: Ahmad Alwadhan
Authors: Ilias G. Basioudis (Aston University), Ozlem Arikan (Aston University), Ahmad Alwadhan (Aston University)
Discussant: Ulf Mohrmann (NHH Norwegian School of Economics)

2) Ownership structure and Audit fees: Not just who owns what, but what else they own
Presenter: Kurt Desender
Authors: Peter Carey (Deakin University), Brigitte Eierle (University of Bamberg), Sven Hartlieb (University of Bamberg)
Discussant: Christian Friedrich (Darmstadt University of Technology)

3) Factors affecting audit fees in Turkey
Presenter: Sibel Ulusoy
Authors: Ilias G. Basioudis (Aston University), Ozlem Arikan (Aston University), Sibel Ulusoy (CMB Turkey)
Discussant: Irina Alexeyeva (Umeå University)

14.50 – 16.50 Parallel Session XII – Technology and Innovations
Breakout Room 2

Chair: Kim Ittonen

1) Behavioral Ramifications of Audit Data Analytics on Auditor Judgment
Presenter: Tatenda Mugwira
Authors: Tatenda Mugwira (University of Agder), Marvin Nipper (University Duisburg-Essen), Iris Stuart (NHH Norwegian School of Economics), Ellen Kulset (University of South-Eastern Norway)
Discussant: Markus Isack (Johannes Kepler University Linz)

2) The Impact of Audit Technology on Audit Outcomes: Evidence for Technology-Based Audit Techniques and Data Analytics Technology
Presenter: Marc Eulerich
Authors: Marc Eulerich (University Duisburg-Essen), Adi Masli (University of Kansas), Jeffrey Pickerd (University of Mississippi), David A. Wood (Brigham Young University)
Discussant: Klaus Ruhnke (Freie Universität Berlin)

3) Organizational resilience and audit quality during the outbreak of COVID-19
Presenter: Kim Ittonen
Authors: Jesper Haga (Hanken School of Economics), Kim Ittonen (Hanken School of Economics)
Discussant: Christopher Bleibtreu (BI Norwegian Business School)

14.50 – 16.50 Parallel Session XIII – Auditors’ Social Environment 
Breakout Room 3

Chair: Tobias Svanström

1) Does audit client’s positive media attention matter: An investigation of audit quality and audit fees
Presenter: Svenja Hillebrandt
Authors: Svenja Hillebrandt (University of Hamburg), Nicole V. S. Ratzinger-Sakel (University of Hamburg), Glen L. Gray (California State University)
Discussant: Lasse Niemi (Aalto University)

2) Continuing professional education and audit quality: evidence from an emerging market
Presenter: Gökberk Can
Authors: Murat Ocak (Trakya University), Serdar Özkan (American University in the Middle East), Gökberk Can (American University in the Middle East)
Discussant: Tobias Svanström (Umeå University)

3) How many auditors does it take to change a lightbulb?” How an external auditors’ collective identity is produced through humour in Internet memes
Presenter: Edwige Nortier
Authors: Edwige Nortier (Université Paris Dauphine), Christophe Birolini (Université de Paris)
Discussant: Reiner Quick (Darmstadt University of Technology)

14.50 – 16.50 Parallel Session XIV – Audit Committees
Breakout Room 4

Chair: Justin Leiby

1) The impact of audit report expansions and audit committee strength on bank directors’ perceptions and decisions
Presenter: Michelle Höfmann
Authors: Michelle Höfmann (TU Dortmund University), Christiane Pott (TU Dortmund University, Reiner Quick (Darmstadt University of Technology)
Discussant: Natalia Kochetova (Saint Mary’s University)

2) Audit Committee Independence and Auditor-Manager Disputes
Presenter: Sebastian Kronenberger
Authors: Sandra K. Kronenberger (Johannes Gutenberg Universität Mainz), Sebastian Kronenberger (University of Mannheim), Minlei Ye (University of Toronto)
Discussant: Henrike Biehl (University of Konstanz)

3) Can Audit Committee Support Improve Auditors’ Application of Professional Skepticism?
Presenter: Justin Leiby
Authors: Joseph F. Brazel (North Carolina State University), Anna Gold (Vrije Universiteit Amsterdam), Justin Leiby (University of Illinois), Tammie J. Schaefer (University of Missouri)
Discussant: Alan D. Blay (Florida State University)