EARNet » Conferences » 2nd Symposium 2003

2nd European Auditing Research Network Symposium

Manchester, United Kingdom - October, 31st / November 1st 2001


Friday, October 31st:

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.









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



Saturday, 1st November:

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



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 Manuskript:
Marleen Willekens and Heidi Vander Bauwhede