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

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