Auditing Section Midyear Meeting

An Examination of Audit Quality Surrounding Engagement Office Changes - Adam Greiner, University of Denver; Julia L Higgs, Florida Atlantic University - Boca; Thomas Joseph Smith, University of South Florida

Audit Firm Reputation and Status Incentives for Employee Benefit Plan Audit Quality - Matthew Reidenbach, Pace University

Automating the Bank Confirmation Process: An Analysis of Auditor and Bank Errors - Paul Caster, Fairfield University; Randal J Elder, University of North Carolina Greensboro; Diane J Janvrin, Iowa State University

Changes in Partner Industry Expertise and Audit Quality - Albert L. Nagy, John Carroll University; Benjamin Hoffman, Kent State University; Aleksandra B Zimmerman, Northern Illinois University

Client's Perception of the Auditor's Professional Skepticism - Jodi Lynn Gissel McDowell, Marquette University; Michael D Akers, Marquette University

Continuous Auditing and Risk-Based Audit Planning - Marc Eulerich, University Duisburg-Essen; Christine Georgi, University Duisburg Essen; Alexander Schmidt, University Duisburg Essen

Do Audit Committees Influence the Timing and Quality of Earnings Announcements? - Michelle Draeger, Colorado State University; Jacob Zachary Haislip, Texas Tech University; Mikhail Sterin, Oklahoma State University

Does Term Limit Improve Directors’ Monitoring Effectiveness? Evidence from the Mandatory Departure of Audit Committee Chairs - Baiqiang Wang, Central University of Finance and Economics; Kangtao Ye, Renmin University of China; Ning Zhang, Queen's University; Nan Zhou, University of Cincinnati

Do Non-Audit Service Failures Impair Auditor Reputation? An Analysis of the Scandal Surrounding KPMG’s Advisory on the Sale of Frankfurt-Hahn Airport - Christian Friedrich, Darmstadt University of Technology; Reiner Quick, Darmstadt University of Technology; Raymond Wolf, Darmstadt University of Technology

Do School Ties between the Audit Engagement Partner and the Quality Review Partner Help or Hinder Audit Quality? - Lele Chen, University of Texas-San Antonio; Simon Yu Kit Fung, Deakin University; K. K. Raman, University of Texas-San Antonio

Earnings Informativeness of Multi-Firm Group Audits - Johannes Impink, University of Florida; Alexey Lyubimov, Concordia University; Ashna Prasad, Monash University

Effect of Voluntary Audit, Firm Response, and Non-GAAP Emphasis on Nonprofessional Investor Decision Making in the Equity Crowdfunding Environment - Ian Twardus, Murray State University; Sudip Bhattacharjee, Virginia Tech

Foreign Ownership and Audit Fees: Does the Legal Origin of the Foreign Owner and the Firm Matter? - Jonas Schaeuble, ESCP Europe Business School Paris; Karola Bastini, Technical University of Berlin

How Do Auditors Perceive and Respond to Client Firms’ Technological Peer Pressure? Evidence from Going-Concern Opinions - Xiaolu Xu, University of Massachusetts-Boston; Liu Yang, University of Miami; Joseph H. Zhang, University of Memphis

Improving Audit Quality: A Judaic Approach to Applying Materiality Concepts - Alan Reinstein, Wayne State University; Shlomo S. Sawilowsky, Wayne State University; Eileen Z Taylor, North Carolina State University

Management Going Concern Reporting: Impact on Investors and Auditors - Jagan Krishnan, Temple University; Jayanthi Krishnan, Temple University; Eunju Lee, Temple University; Steven Maex, Temple University

Modeling the Role of Auditor Independence Within an Interactive Model of Audit Quality - Pamela Barton Roush, University of Central Florida

SOX 404(b) Audits: Evidence from Auditing the Financial Close Process - Diane J Janvrin, Iowa State University; Maureen Francis Mascha, Purdue University Northwest; Melvin Arnaldo Lamboy Ruiz, Iowa State University

The Effect of (Non-) Equity Partnership on Audit Quality - Marie-Laure Vandenhaute, Vrije Universiteit Brussel; Kris Hardies, Universiteit Antwerpen

The Effect of the PCAOB’s Restrictions on Auditor-Provided Tax Services on Audit Quality, Earnings Quality, and Tax Avoidance - Stephen Wen-Jen Lin, Florida International University; Ran Ling, Florida International University

The Effects of Explicit Clarification of Auditor Responsibility for Error or Fraud on Lenders’ Perceptions of Audit Quality and Loan Decisions - Xia Zhang, Alabama A&M University; Kayla Denise Booker, Rhodes College

The Mediating Role of Perceptions of Auditor Independence on the Relationship between an ICFR Opinion and Loaners' Judgments and Decisions - Botao Chen, University of Maryland Eastern Shore; Bobbie Daniels, Jackson State University

The Next Best Thing: Social Presence and Accountability’s Impact on Auditor Professional Skepticism - Katherine Brunelle Sorensen, University of Memphis; Marc Ortegren, Southern Illinois University - Edwardsville

What Drives Differences in Audit Quality Across the Globe? - Brigitte Eierle, University of Bamberg; Sven Hartlieb, University of Bamberg; David C Hay, The University of Auckland; Lasse Niemi, Aalto University; Hannu Ojala, Aalto University

What’s in a Name? The Impact of U.S. Audit Partner Identification on Going Concern Audit Opinions - Lawrence J Abbott, University of Wisconsin-Milwaukee; Colleen M Boland, University of Wisconsin-Milwaukee; William L Buslepp, Louisiana State University; Sean McCarthy, University of Wisconsin-Milwaukee