

Manchester, United Kingdom – October, 31st / November 1st 2001
Friday, October 31st:
09:00 a.m. |
| Symposium Registration at Chancellors Conference Centre |
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10:00 a.m. – 11:00 a.m. |
| Plenary Session: Welcome and opening of the Symposium |
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| IAASB ? Towards Global Acceptance Dietz Mertin, Chairman International Auditing and Assurance Standards Board |
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11:00 a.m. ? 11:30 a.m |
| Tea/coffee break |
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11:30 a.m. ? 12:50 p.m. |
| Parallel sessions |
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Session 1: |
| Independence ? Rotation of Auditor Appointments |
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| Chair: Annette G. K?hler |
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| 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 |
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| 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 |
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Session 2: |
| Audit Market I |
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| Chair: Roger Meuwissen |
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| The Impact of Deregulation of Audit Markets on Audit Fees David Hay (University of Auckland) and Robert Knechel (University of Florida) Discussant: Roger Meuwissen |
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| Stakeholders and Auditor?s Industry Specialization Ilias Basioudis and Jimmy Dharmadji (University of Aston) Discussant: Claus Holm |
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Session 3: |
| PhD Research |
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| Chair and discussant: Anne Loft |
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| From Inspection to Auditing: The Transformation of Financial Control in Post-Soviet Russia Andrea Mennicken (London School of Economics) |
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| The Business Risk Audit ? A Longitudinal Case Study of an Audit Engagement Emer Curtis (National University of Ireland, Galway) |
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12:50 p.m. ? 02:00 p.m. |
| Lunch |
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02:00 p.m. ? 03:00 p.m. |
| Plenary Session |
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| Challenges for a National Standards Setter ? Internationalization and Ethical Standards Richard Fleck, Chairman Auditing Practices Board |
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03:30 p.m. ? 05:30 p.m. |
| Parallel Sessions |
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Session 4: |
| Independence and Quality Control |
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| Chair: Reiner Quick |
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| The Independence of the Greek Certified Auditor-Accountant: Some Empirical Evidence Panayiotis Tahinakis (University of Macedonia, Greece) Discussant: Nieves Carrera |
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| 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 |
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| Quality Assurance as Venetian Blinds: External Quality Control in the Swedish Auditing Business Karin Jonnergard (Vaxjo University) Discussant: Reiner Quick |
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Session 5: |
| Audit Market II |
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| Chair: Marleen Willekens |
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| 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 |
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| 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 |
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| 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 |
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03:30 p.m. ? 05:30 p.m. |
| Parallel sessions |
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Session 6: |
| Auditing Contexts and Perspectives I |
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| Chair: Philip Wallage |
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| The Audit Process from a Client Perspective Niclas Hellmann (Stockholm School of Economics) Discussant: Mahbub Zaman |
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| 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 |
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| Continuous On Line Auditing: Practical Experiences Kevin Handscombe (KPMG, Advisory Support and Innovation) Discussant: Stuart Turley |
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05:30 p.m.: |
| End of first day?s proceedings |
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07:00 p.m.: |
| Symposium Dinner at Manchester City Art Gallery |
Saturday, 1st November:
09:00 a.m. ? 11:00 a.m. |
| Parallel sessions |
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Session 7: |
| Audit Reporting |
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| Chair: Aasmund Eilifsen |
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| 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 |
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| 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 |
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| 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 |
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Session 8: |
| Auditing and Governance |
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| Chair: Kai-Uwe Marten |
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| Voluntary Audit Committee Formation & Practices among Belgian Listed Companies Marleen Willekens, Heidi Vander Bauwhede and Ann Gaeremynck (Catholic University, Leuven) Discussant: Mahbub Zaman |
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| Are Big 4 Auditors Conservative Only in the United States Jere Francis and Dechun Wang (University of Missouri) Discussant: Hansrudi Lenz |
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| 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 |
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Session 9: |
| Auditing Contexts and Perspectives II |
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| Chair: Bent Warming-Rasmussen |
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| 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 |
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| 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 |
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| A Study of Tax Originated Contingencies in the Spanish Audit Reports Pablo Arenas del Buey Torres (Universidad de Jaen) Discussant: Lasse Niemi |
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11 :00 a.m. ? 11 :30 a.m. |
| Tea/coffee break |
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11:30 a.m. ? 12:45 p.m.: |
| Plenary Session: Auditing Research, Practice and Policy Making |
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| How published academic research can inform policy decisions: The case of mandatory rotation of audit appointments Peter Moizer (University of Leeds) |
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| Panel discussion on research and practice Allen Craswell, Aasmund Eilifsen, Peter Moizer |
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12:45 p.m. ? 01:00 p.m. |
| Award of Prize for Best Manuscript Closing comments |
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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 Manuscript:
Marleen Willekens and Heidi Vander Bauwhede