Symposium Program

Note: All time indications are CEST (Amsterdam time zone).

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

Friday September 10, 2021

9.00 – 10.00 WELCOME AND KEYNOTE SPEECH
Breakout Room 1

WELCOME

Anna Gold
Symposium Host, Vrije Universiteit Amsterdam

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

KEYNOTE SPEECH
(download slides)
(view recording)

The Auditor’s Role from a CFO’s Perspective

Roger Dassen
CFO ASML & Vrije Universiteit Amsterdam

10.00 – 10.10 BREAK
(No planned activities)

10.10 – 12.10 PARALLEL SESSIONS
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: Evidence from the Cost of Debt and Equity Capital
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: Evidence from Audit Hours and Billing Rates
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: Aasmund Eilifsen

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 Econom
ics)

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 Brenk (Nyenrode Business University)

2) What is it about auditors that matters? An exploration of auditors’ personality, skills and audit quality
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 (download slides)
International Ethics Standards Board for Accountants (IESBA)

Agnes Koops (download slides)
PwC Netherlands

Reiner Quick (download slides)
Technische Universität Darmstadt

Moderator: Philip Wallage (Vrije Universiteit Amsterdam)

14.30 – 14.50 BREAK WITH LIVE MUSICAL INTERMEZZO (watch the recording here)
Musicians: Jelske Hoogervorst (sax) & Folker Tettero (guitar)

Breakout Room 1

14.50 – 16.10 PARALLEL SESSIONS
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 Brenk
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)

16.10 – 16.30 BREAK WITH LIVE MUSICAL INTERMEZZO (watch the recording here)
Musicians: Jelske Hoogervorst (sax) & Folker Tettero (guitar)

Breakout Room 1

16.30 – 17.50 PARALLEL SESSIONS
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) Audit Partners in Leadership Roles: Implications for Audit Quality
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 Matching
Breakout Room 2

Chair: Aleksandra “Ally” B. Zimmerman

1) Audit Partner Ethnicity and its Relation to Client Pairing, 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) How Does an Audit Partner’s Big 4 Experience and Social Ties Jointly Impact the Audit Partner Selection Process? Experimental Evidence on Managers’ Recommendations 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) Audit Quality and Short-Side 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)

17.50 – 20.00 VIRTUAL NETWORKING
Wonder.me

Saturday 11 September

13.00 – 14.30 FAR PANEL SESSION
Breakout Room 1

The Auditability of ESG Reporting
(watch the recording here)

Wim Bartels
KPMG Netherlands

Tjeerd Krumpelman (download slides)
ABN AMRO

Jan Niewold (download slides)
EY Netherlands

Brendan O’Dwyer (download slides)
University of Amsterdam & University of Manchester

Shiva Rajgopal (download slides)
Columbia Business School

Moderator: Jan Bouwens (Foundation of Auditing Research & 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 Risk Assessment Judgments
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: An experimental investigation
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)

16.50 – 17.15 CLOSING & BEST PAPER AWARD

17.15 – 18.00 VIRTUAL NETWORKING
Wonder.me