EARNet » Conferences » 2nd Symposium 2003

2nd European Auditing Research Network Symposium

Manchester, United Kingdom - October, 31st / November 1st 2001

 

Friday, October 31st:

09:00 a.m.

    

Symposium Registration at Chancellors Conference Centre

 

 

 

10:00 a.m. ? 11:00 a.m.

 

Plenary Session: Welcome and opening of the Symposium

 

 

 

 

 

IAASB ? Towards Global Acceptance

Dietz Mertin, Chairman International Auditing and Assurance Standards Board

 

 

 

11:00 a.m. ? 11:30 a.m

 

Tea/coffee break

 

 

 

11:30 a.m. ? 12:50 p.m.

 

Parallel sessions

 

 

 

 

 

 

Session 1:

 

Independence ? Rotation of Auditor Appointments

 

 

 

 

 

Chair: Annette G. K?hler

 

 

 

 

 

A Survey of the Impact of Mandatory Rotation Rule on Audit Quality and Audit Pricing in Italy

Mara Cameran, Massimo Livatino, Nicola Pecciari and Alfredo Vigano (Universita Commerciale Luigi Bocconi)

Discussant: Kim Jeppesen

 

 

 

 

 

A Policy that was Never Applied: The Intriguing Case of Mandatory Auditor Rotation in Spain

Nieves G?mez-Aguilar, Emiliano Ruiz-Barbadillo (University of Cadiz), Nieves Carrera and Christopher Humphrey (University of Manchester)

Discussant: Annette G. K?hler

 

 

 

 

 

 

Session 2:

 

Audit Market I

 

 

 

 

 

Chair: Roger Meuwissen

 

 

 

 

 

The Impact of Deregulation of Audit Markets on Audit Fees

David Hay (University of Auckland) and Robert Knechel (University of Florida)

Discussant: Roger Meuwissen

 

 

 

 

 

Stakeholders and Auditor?s Industry Specialization

Ilias Basioudis and Jimmy Dharmadji (University of Aston)

Discussant: Claus Holm

 

 

 

 

 

 

Session 3:

 

PhD Research

 

 

 

 

 

Chair and discussant: Anne Loft

 

 

 

 

 

From Inspection to Auditing: The Transformation of Financial Control in Post-Soviet Russia

Andrea Mennicken (London School of Economics)

 

 

 

 

 

The Business Risk Audit ? A Longitudinal Case Study of an Audit Engagement

Emer Curtis (National University  of Ireland, Galway)

 

 

 

 

 

 

12:50 p.m. ? 02:00 p.m.

 

Lunch

 

 

 

 

 

 

02:00 p.m. ? 03:00 p.m.

 

Plenary Session

 

 

 

 

 

Challenges for a National Standards Setter ? Internationalization and Ethical Standards

Richard Fleck, Chairman Auditing Practices Board

 

 

 

03:30 p.m. ? 05:30 p.m.

 

Parallel Sessions

 

 

 

 

 

 

Session 4:

 

Independence and Quality Control

 

 

 

 

 

Chair: Reiner Quick

 

 

 

 

 

The Independence of the Greek Certified Auditor-Accountant: Some Empirical Evidence

Panayiotis Tahinakis (University of Macedonia, Greece)

Discussant: Nieves Carrera

 

 

 

 

 

Peer Review in Germany: A Critical Analysis of the Perspective after the Sarbanes-Oxley Act of 2002

Gernot Keller (University of Duisburg-Essen, Germany)

Discussant: Pelham Gore

 

 

 

 

 

Quality Assurance as Venetian Blinds: External Quality Control in the Swedish Auditing Business

Karin Jonnergard (Vaxjo University)

Discussant: Reiner Quick

 

 

 

 

 

 

Session 5:

 

Audit Market II

 

 

 

 

 

Chair: Marleen Willekens

 

 

 

 

 

Audit Quality and Post-Earnings Announcement Drift

Andrew Ferguson (University of New South Wales) and Zoltan Matolcsy (University of Technology, Sydney)

Discussant: Heidi Vander Bauwhede

 

 

 

 

 

Auditor Quality and Auditor Choice: Empirical Evidence from a Small Client Market

Robert Knechel (University of Florida), Lasse Niemi (Helsinki School of Economics) and Stefan Sundgren (Swedish School of Economics and Business Administration, Vasa)

Discussant: Peter Moizer

 

 

 

 

 

The Determinants of the UK Big Six Premium

Kevin McMeeking (University of Exeter), Peter Pope and Ken Peasnell (University of Lancaster)

Discussant: Kai-Uwe Marten

 

 

 

03:30 p.m. ? 05:30 p.m.

 

Parallel sessions

 

 

 

Session 6:

 

Auditing Contexts and Perspectives I

 

 

 

 

 

Chair: Philip Wallage

 

 

 

 

 

The Audit Process from a Client Perspective

Niclas Hellmann (Stockholm School of Economics)

Discussant: Mahbub Zaman

 

 

 

 

 

An Empirical Analysis of the Spanish Stock Market Reaction to the Arthur Andersen?s Fraud

Cristina de Fuentes Barbera and Maria Consuelo Pucheta Martinez (Universidad de Valencia)

Discussant: Allen Craswell

 

 

 

 

 

Continuous On Line Auditing: Practical Experiences

Kevin Handscombe (KPMG, Advisory Support and Innovation)

Discussant: Stuart Turley

 

 

 

 

 

 

05:30 p.m.:

 

End of first day?s proceedings

 

 

 

 

 

 

07:00 p.m.:

 

Symposium Dinner at Manchester City Art Gallery

 

 

Saturday, 1st November:

09:00 a.m. ? 11:00 a.m.

    

Parallel sessions

 

 

 

 

 

 

Session 7:

 

Audit Reporting

 

 

 

 

 

Chair: Aasmund Eilifsen

 

 

 

 

 

Audit Reports on Financial Statements Prepared According to IASB Standards: Empirical Evidence from the EU

Maria Antonia Garcia-Benau and Ann Zorio (Universidad de Valencia)

Discussant: Aasmund Eilifsen

 

 

 

 

 

Loan Bankers? Decisions and Sensitivity to the Audit Report, using the Belief Revision Model

Andreas Guiral Contreras and Jose Gonzalo Angulo (Universidad de Alcala)

Discussant: Robert Knechel

 

 

 

 

 

Financial and Non-Financial Factors on Auditors? Going Concern Opinion: Evidence in Malaysia

Takiah Iskandar (Universiti Kenbangsaan Malaysia) and Zuraidah Rahman (Bank Negara Malaysia)

Discussant: Marleen Willekens

 

 

 

 

 

 

Session 8:

 

Auditing and Governance

 

 

 

 

 

Chair: Kai-Uwe Marten

 

 

 

 

 

Voluntary Audit Committee Formation & Practices among Belgian Listed Companies

Marleen Willekens, Heidi Vander Bauwhede and Ann Gaeremynck (Catholic University, Leuven)

Discussant: Mahbub Zaman

 

 

 

 

 

Are Big 4 Auditors Conservative Only in the United States

Jere Francis and Dechun Wang (University of Missouri)

Discussant: Hansrudi Lenz

 

 

 

 

 

Audit Fees and Director Indemnity Insurance: A Research Note

Ferdinand Gul, Stephen Lyn (City University of Hong Kong) and Elewichi Okike (University of Sunderland)

Discussant: Ann Vanstraelen

 

 

 

 

 

 

Session 9:

 

Auditing Contexts and Perspectives II

 

 

 

 

 

Chair: Bent Warming-Rasmussen

 

 

 

 

 

The Division of Expert Labour on the European Audit Market: The Case of Germany

Lisa Evans (University of Edinburgh) and Kersten Honold (University of St Gallen/Ernst and Young)

Discussant: Reiner Quick

 

 

 

 

 

From Compliance to Communication: Perspectives on the Changing Role of Internal Audit

Michael Page (University of Portsmouth) and Laura Spira (Oxford Brookes University)

Discussant: Chris Humphrey

 

 

 

 

 

A Study of Tax Originated Contingencies in the Spanish Audit Reports

Pablo Arenas del Buey Torres (Universidad de Jaen)

Discussant: Lasse Niemi

 

 

 

 

 

 

11 :00 a.m. ? 11 :30 a.m.

 

Tea/coffee break

 

 

 

 

 

 

11:30 a.m. ? 12:45 p.m.:

 

Plenary Session: Auditing Research, Practice and Policy Making

 

 

 

 

 

How published academic research can inform policy decisions: The case of mandatory rotation of audit appointments

Peter Moizer (University of Leeds)

 

 

 

 

 

Panel discussion on research and practice

Allen Craswell, Aasmund Eilifsen, Peter Moizer

 

 

 

 

 

 

12:45 p.m. ? 01:00 p.m.

 

Award of Prize for Best Manuscript

Closing comments

 

 

 

 

 

 

01:00 p.m.

 

Lunch and close of the Symposium

 

 

Please click here to receive the conference report.

 

Conference Venue Manchester

 

Dietz Mertin, IAASB Chairman

 

Stuart Turley, Dietz Mertin, Chris Humphrey

 

Winners of Award for Best Manuskript:
Marleen Willekens and Heidi Vander Bauwhede