Auditing Section Midyear Meeting

A Note on the Potential Usefulness of Separate Consideration of Different Types of Auditor Changes in Market Reaction Studies - Richard Holwczak, CUNY - Baruch College; David Louton, Bryant University; Hakan Saraoglu, Bryant University; Charles P Cullinan, Bryant University

Are Accounting Professors Effective Monitors? An Empirical Investigation of Accounting Professors on Audit Committees - Wei Yu, Hunter College of the City University of New York; Jian Zhou, University of Hawaii-Manoa

Attestation, Upcharges, and Nonassurance Services: An Empirical Review of Assurance Pricing Around Local Government Organization Form in a Municipal Market - Alfred Yebba, SUNY-Binghamton; Randal J Elder, University of North Carolina Greensboro

Audit Fee Premium: Does Audit Partner Expertise in Digitalization Pay Off? - Arpine Maghakyan, Aalto University; Lasse Niemi, Aalto University; Henry Jarva, Aalto University; Jukka Sihvonen, Aalto University

Audit Fees and Earnings Downside Risk - Laura Rickett, Cleveland State University; Pervaiz Alam, Kent State University; Paris Liu, Kent State University

Board Level Co-Determination and Aggressive Reporting: Do Employees on the Board influence Tax Aggressiveness and Earnings Management - Marc Eulerich, University Duisburg-Essen; Benjamin Fligge, University Duisburg Essen

CEO Accounting Background and SEC Comment Letters - Yu-Chun Lin, National Changhua University of Education

Clients’ “Soft” Political Contributions and Auditor Pricing—Evidence from a Natural Experiment on Campaign Finance Regulation - Shunlan Fang, Kent State University; Benjamin Hoffman, Cleveland State University; R. Drew Sellers, Kent State University - Kent

Contagion of Financial Misconduct: Unethical Institutional Ownership and Aggressive Financial Reporting - Babak Mammadov, Clemson University; Avishek Bhandari, University of Wisconsin- Whitewater; Blerina Bela Zykaj, Clemson University

Corporate Innovation and Audit Fees - Daqun Zhang, Texas A&M University - Corpus Christi; Donald R Deis, Texas A&M University - Corpus Christi; Hsiao-Tang Hsu, Texas A&M University - Corpus Christi

Determinants and Consequences of Audit Committee Voluntary Disclosures - Zhongxia Ye, University of Texas-San Antonio

Determinants of the Existence and Extent of Delays in Naming a Successor Auditor - John Conrad Naegle, Missouri State University

Does Exposure to Crime Distort Social Norms: Evidence from Local Crime Rate and Financial Misreporting - Babak Mammadov, Clemson University

JASP for Audit: Bayesian Tools for the Auditing Practice - Koen Derks, Nyenrode Business University; Jacques de Swart, Nyenrode Business University; Eric-Jan Wagenmakers, University of Amsterdam; Jan Wille, PwC; Ruud Wetzels, Nyenrode Business University

Key Audit Matters: Does ISA 701 Provide Self-Explanatory Matters for Audit Report Decisions? - Mohamed Abdel Aziz Hegazy, The American University in Cairo; Noha KamarEldawla, Faculty of Commerce - Cairo University

Knowledge and Skill Requirements for Audits of Fair Values - Jefim Boritz, University of Waterloo; Lev Timoshenko, University of Calgary

Long Term Trends in Auditor Choice - Hua Xin, University of Louisville; Bharat Sarath, Rutgers University - Newark; Jerry W. Lin, University of South Florida - St. Petersburg; Baolei Qi, Xi'an Jiaotong University

Non-Big 6 Audit Firms’ Access to External Resources Through Inter-Organizational Relationships (IORs) - Jeff Boone, University of Texas-San Antonio; Lele Chen, University of Texas-San Antonio; Juan Mao, University of Texas-San Antonio

Pending Litigation and the Audit Report Lag: Evidence from China - Liu Hui, xi'an jiaotong university; Charles P Cullinan, Bryant University; Junrui Zhang, Xi'an Jiaotong University

Revelations of Undetected Client Non-Compliance and their Effects on Stock Returns of Other Audit Clients of the Involved Auditor - Christian Friedrich, Darmstadt University of Technology

Shareholder Litigation Risk and Stakeholders: Evidence from the Auditor Perspective - Alona Bilokha, Fordham University; Joon Ho Kong, Fordham University; Joseph Micale, Fordham University

The Impacts of Audit Office Relocation - Jared A Eutsler, University of North Texas; Tram Ngoc Nguyen, University of North Texas

The Internal Audit Function’s Role in Risk Management: Does the Salience of the IAF Stakeholders Matter? - Romina Rakipi, University of Pisa; Giuseppe D'Onza, University of Pisa; Marco Allegrini, University of Pisa