The 8th EARNet Symposium took place at Université de Lausanne, Lausanne, Switzerland on September 11th and 12th, 2015. 111 researchers and practitioners from all over the world participated in the Symposium.
49 papers were presented and discussed in 20 parallel sessions. The Symposium’s key note speech entitled “Auditing Research: The Role of Economic Theory” was performed by Robert Knechel (University of Florida). The Symposium’s Panel session focused on “The New Auditor Reporting Model”.
The Best Paper Award was won by two papers:
- “Offsetting Misstatements: The Effect of Client Pressure and Materiality on Auditors’ Judgments.” by William F. Messier (University of Nevada); Martin Schmidt (ESCP Europe)
- “The Role of Audit Firm Size, Non-Audit Services, and Knowledge Spillovers in Mitigating Earnings Management during Large Equity Issues.” by Aasmund Eilifsen (Norwegian School of Economics); Kjell Knivsflå (Norwegian School of Economics)
The 6th Ph.D. Workshop preceded the Symposium on the 10th of September. Twelve Ph.D. proposals and papers were presented and discussed within the workshop.
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