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Dear EARNet 2017 Conference Participant,

In a few days you will join us in Leuven, located in the heart of Belgium, for the EARNet 2017 Symposium,

which will take place from September 29th until September 30th. A PhD symposium takes place prior to

this meeting on the 28th of September. Participants from all over the world have registered for this

conference and we’re looking forward to offer you a wealth of scientific contributions, multiple

opportunities to discuss recent research insights and results, as well as rich possibilities to develop your

collegial network.

You can pick up your badge and conference bag at the registration desk. Please note that the

registration desk is located on a different location on Friday and on Saturday:

- Friday September 29: registration as from 8:00 am in AP 00.01, Parkstraat 51 - Saturday September 30: registration as from 7:45 am in HOGC 00.50, Naamsestraat 69

In what follows, practical and travel information concerning the conference will be provided.

We look forward to welcoming you and wish you safe journey.

Sincerely,

Professors Marleen Willekens and Ann Gaeremynck

EARNet 2017 Conference Chairs

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GENERAL INFORMATION

Contact information

Information / Registration

Nele Vennekens

+32 16 37 93 78

+32 499 63 26 17

earnet2017@kuleuven.be

Do you need help? Would you like to order a

taxi? Book a table at a restaurant? Please do

not hesitate to come see us at the registration

desk.

The registration and information desk is

continuously staffed during conference hours.

Registration

On Friday September 29th registration for the

conference will start at 8:00 am in AP 00.01, the

entrance hall of Max Weber (Parkstraat 51)

On Saturday September 30th registration for the

conference starts at 7:45 am in HOGC 00.50

(Naamsestraat 69).

Name badges

All registered participants receive a name

badge upon arrival at the registration desk. The

badge is your document to enter the

Conference site and any of the social activities

for which you have registered. We kindly ask

you to always wear your badge visible during all

events.

EARNet 2017 staff

The EARNet 2017 staff will wear dark blue KU

Leuven T-shirts. Please do not hesitate to

approach them if you have any questions or

remarks. In every room there will be a staff

member present to help with the technical

equipment, to pass the microphones during the

Q&A (if needed), to help the chair with practical

matters, etc.

Internet

We offer free Wi-Fi within the campus’s

buildings

Your login name and password can be found on

the back of your name badge. “Eduroam” is also

available in all rooms.

Parking

The welcome reception will take place at the

Faculty Club (Groot Begijnhof 14, 3000

Leuven). The code to access the parking is 3325.

The parking closest to both conference venues

is QPark Heilig Hart at Naamsestraat 102, 3000

Leuven. This is at 3 minutes walking distance of

the Conference Venue.

Welcome reception

The welcome reception takes place at Faculty

Club on Thursday at 7:00 pm. You can join us at

6:45 pm at the AP 00.01 (Parkstraat 51) to walk

together to Faculty Club. (7min)

Conference dinner

The conference dinner takes place at De Hoorn

on Friday at 7:00 pm. Please note that you need

to be preregistered. You can join us at 6:30 pm

at the AP 00.01 (Parkstraat 51) to walk together

to De Hoorn. (20 min)

Taxi’s

A taxi queue is located at Leuven station.

Should you require a taxi at the Conference site,

please address us at the registration desk.

Belgian Weather

The weather in Belgium is rather unpredictable.

At the moment we are expecting mostly

clouded weather with some rainfall at 18-22

degree Celsius. However we recommend you to

check the forecast just before you leave.

(http://www.meteo.be/meteo/view/en/65656

-Weather.html?region=belgium&period=2)

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PRESENTER INFORMATION

Speakers are strongly advised to provide their presentation on a USB-stick and not bring their own laptop to

avoid delays. Each meeting room is equipped with a Windows laptop. Supported presentation formats are

Microsoft PowerPoint and PDF.

Name of your presentation file: Session name_last name (for example: I.1_Niemi)

All presenters are kindly asked to upload their ppt/pdf at least one hour before their talk at the presentation

upload area, located next to the registration desk. A dropbox has been created for the conference on which you

can upload your presentation. In that way your presentation appears in the rooms where it will take place.

Detailed instructions are available at the presentation upload area.

If your presentation is already finalized, please send it to EARNet2017@kuleuven.be and we will make sure it’s

uploaded on the laptop in the room of your presentation.

Please check the time and place of your presentation in our online program. Strict timing applies to synchronize

the parallel sessions.

LOCATIONS

- Faculty of Social Sciences (only on Friday) Parkstraat 45, Leuven This address includes:

o Registration desk and coffee break: AP 00.01 o Plenary sessions and Special practice parallel session (Friday): Auditorium Max Weber

- Faculty of Economics & Business (on Friday and Saturday)

Naamsestraat 69, Leuven This address includes:

o Parallel sessions: HOGM 00.74, HOGM 00.85, HOGM 01.74, HOGM 01.85 o Plenary (Saturday) and parallel sessions: HOGC 02.28 o Registration desk, coffee breaks and lunches: HOGC 00.50.

- Train station Leuven

Martelarenplein, Leuven

- Faculty Club Groot Begijnhof 14, Leuven The welcome reception takes place here

- De Hoorn Sluisstraat 79, Leuven The conference dinner takes place here

The conference venues, the city center and the railway station are all located within walking distance of each

other. Please have a look at the map and indications.

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MAP OF THE CITY

● Faculty of Social Sciences

● Faculty of Economics & Business

● Train Station

● Faculty Club

● De Hoorn

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HOW TO GET TO THE CONFERENCE VENUE FROM THE TRAIN STATION

Faculty of Social Sciences

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Faculty of Economics & Business

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TRAVEL INFORMATION There are several ways to reach Leuven.

By plane

Brussels National Airport (located in Zaventem) This airport is located 28 km from Leuven and has its own train station. You can take a direct train to Leuven,

which takes approximately 15 minutes. The station is located underneath the airport and can be accessed via

lifts and escalators in the arrivals hall. Several car hire and taxi companies also operate from Brussels Airport.

www.brusselsairport.be

www.belgianrial.be

Brussels South Charleroi Airport (located in Charleroi) This airport is located 90 km from Leuven. If you land here, you can take the bus to Charleroi railway station

and from there, you can take a train to Leuven (approximately 1h20). Several car hire companies also operate

from Charerloi Airport.

www.charleroi-airport.com

By train

Leuven is quite easy to reach by train from all Belgian and European cities. It is located at a 20-minute train ride

from Brussels, 45 minutes from Antwerp, 50 minutes from Liège and 1.5 hours from the Belgian coast. The

station is very close to the city center.

European cities, such as Paris (1.5 hours), London, Amsterdam or Cologne (all 2.5 hours), are also accessible by

train. The train journey from Leuven to Brussels South Station, which is the departure/arrival location of

Eurostar and Thalys, takes only half an hour.

www.belgianrail.be

By car

Leuven is located at the junction of two important motorways: the E40 and the E314.

The closest parking lot is Q-Park Heilig Hart at Naamsestraat 102, 3000 Leuven. This is located at 7 minutes

walking distance of the Conference site.

By Taxi

A taxi queue is located at Leuven station. Should you require a taxi at the Conference site, please address us at

the registration desk.

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PROGRAMME Alternatively you can check the online programme, which can be found here:

http://kuleuvencongres.be/earnet2017/symposium-program

THURSDAY SEPTEMBER 28, 2017

19.00 – 21.00 FACULTY CLUB, Groot Begijnhof

WELCOME RECEPTION (For all participants who would like to walk together: we meet at 18.45 at AP 00.01 – Parkstraat 51)

FRIDAY SEPTEMBER 29, 2017

8.00 - 9.00 AP 00.01 (Parkstraat 51)

REGISTRATION

9.00 - 9.15 Auditorium MAX WEBER AP 00.15 (Parkstraat 51)

WELCOME

9.15 - 10.00 Auditorium MAX WEBER (AP 00.15) (Parkstraat 51)

*** KEYNOTE SPEECH ***

Is audit market competition imperfect?

Evidence and policy implications

Joseph GERAKOS (Dartmouth College)

10.00 - 10.30 HOGC 00.50 (Naamsestraat 69)

COFFEE BREAK

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10.30 - 12.30 PARALLEL SESSIONS (Naamsestraat 69)

Session I - HOGM 00.74 Auditor Characteristics and Audit Quality

Chair Annette Köhler

I.1. Do Smarter Auditors Deliver Better Audit Quality? Archival Evidence Based on Unique IQ Data on Swedish Auditors

Lasse Niemi, Aalto University ; Juha-Pekka Kallunki, University of Oulu; Jenni Mikkonen, University of Oulu; Henrik Nilsson, Stockholm School of Economics

Discussant: Thomas Loy , University of Bayreuth

I.2. Entrance Requirements to the Audit Profession within the EU and Audit Quality

Kris Hardies, University of Antwerp; Christophe Van Linden, Belmont University

Discussant: Annette Köhler, University of Duisburg-Essen

I.3. Do Satisfied Auditors Perform Better? Investigating the Association between, Audit Firm Employee Job Satisfaction and Audit Quality

Anna Gold, VU University Amsterdam; Yu Flora Kuang, The University of Melbourne; Gladys Lee, The University of Melbourne; Bo Qin, The University of Melbourne

Discussant: Jaeyoon Yu, Erasmus University Rotterdam

Session II - HOGM 00.85 Audit Quality I

Chair John Christian Langli

II.1. Tax Avoidance, Ownership Patterns and High-Quality Auditing in Private Firms

John Christian Langli, BI Norwegian Business School; Marleen Willekens, KU Leuven and BI Norwegian Business School

Discussant: Matthew Ege, Texas A&M University

II.2. Rewards and Pressures to Improve Audit Quality: Facilitative for Auditors With Low Drive but Undermining for Auditors With High Drive

Herman van Brenk, Nyenrode Business University; Barbara Majoor, Nyenrode Business University

Discussant: Steven E. Salterio, Queen's University Kingston

II.3. The Impact of Mandatory (Non-)Audit Fee Disclosure on Audit Quality in the Private Client Segment of the Audit Market

Liesbeth Averhals, KU Leuven; Tom Van Caneghem, KU Leuven; Marleen Willekens, KU Leuven and BI Norwegian Business School

Discussant: Emma-Riikka Myllymäki, Aalto University

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Session III - HOGM 01.74 Auditing and Financial Statement Quality

Chair Aasmund Eilifsen

III.1. Core Earnings Management: How Do Audit Firms Interact with the Balance between Classification Shifting and Accruals Management?

Aasmund Eilifsen, NHH Norwegian School of Economics; Kjell Knivsflå, NHH Norwegian School of Economics

Discussant: Per Christen Tronnes, University of New South Wales

III.2. Audit Procedures and Financial Statement Quality: The Positive Effects of Negative Assurance

William Kinney, University of Texas at Austin; Brad A. Badertscher, University of Notre Dame, Jaewoo Kim, University of Rochester; Edward Owens, Emory University

Discussant: Ann Vanstraelen, Maastricht University

III.3. The Effect of Auditor Fair Value Expertise on Managerial Discretion over Financial Reporting

Stephani A. Mason, Depaul University; Dereck Barr Pulliam, University of Wisconsin-Madison, Helen L. Brown-Liburd, Rutgers, The State University of New Jersey

Discussant: Devrimi Kaya, University of Erlangen-Nürnberg

Session IV - HOGM 01.85 Key Audit Matters Reporting

Chair Reiner Quick

IV.1. Does considering key audit matters affect auditor judgment performance?

Jochen C. Theis, University of Duisburg-Essen; Nicole V. S. Ratzinger-Sakel, University of Hamburg

Discussant: Anna Gold, VU University Amsterdam

IV.2. What matters in key audit matters disclosure: evidence from Europe

Ana Isabel Morais, Universidade de Lisboa; Inês Pinto, Universidade de Lisboa

Discussant: Reiner Quick, Darmstadt University of Technology

IV.3. Understanding the Determinants of Key Audit Matters: The Case of the United Kingdom

Laura Sierra-Garcia, Universidad Pablo de Olavide; Nicolás Gambetta, Universidad ORT Uruguay; María Antonia García-Benau, Universitat de València, Manuel Orta-Pérez, Universidad de Sevilla

Discussant: Nicole V. S. Ratzinger-Sakel, University of Hamburg

Session V - HOGC 02.28 Auditor Switching

Chair Stefan Sundgren

V.1. Individual characteristics of audit partners in the context of audit switching: Evidence from audit quality and audit fees

Alona Kolomiiets, KU Leuven; Simon Dekeyser, KU Leuven

Discussant: Szu-fan Chen, The Hong Kong University of Science and Technology

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V.2. Can auditors become over-conservative? Evidence from market reactions to auditor changes

Ulf Mohrmann, University of Konstanz

Discussant: Stefan Sundgren, Umeå School of Business and Economics

V.3. Does the Big-4 Effect Exist in the Private-Client Segment? Evidence from Audit-Partner – Auditee Pair Switches

Limei Che, University College of Southeast Norway; Ole-Kristian Hope, University of Toronto; John Christian Langli, BI Norwegian Business School

Discussant: Joost P. Van Buuren, Nyenrode Business University

12.30 - 14.00 HOGC 00.50 (Naamsestraat 69)

LUNCH

14.00 - 15.30 Auditorium MAX WEBER AP 00.15 (Parkstraat 51)

*** PLENARY PANEL ***

"How informative are extended audit reports, really?"

Chair: W. Robert Knechel (University of Florida)

Jan Bouwens (Cambridge University; Foundation for Auditing Research)

Jack Kelly (Deloitte UK)

Ann Vanstraelen (Maastricht University)

Serge Pattyn (Financial Analyst; Director at the Belgian Association of Financial Analysts (ABAF/BVFA);

Member European Financial Reporting Advisory Group (EFRAG TEG))

15.30 - 16.00 AP 00.01 (Parkstraat 51)

COFFEE BREAK

16.00 - 17.30 PARALLEL SESSION (Parkstraat 51)

OPTIONAL: Practice Parallel Session

also open to conference delegates

(in MAX WEBER auditorium)

“KAM Reporting: Lessons learned from UK and the Netherlands”

Sponsored by ICCI

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16.00 – 17.30 REGULAR PARALLEL SESSIONS (Naamsestraat 69)

Session VI – HOGM 00.74 Chair

PCAOB Inspections Jochen Theis

VI. 1. PCAOB Inspections and Audit Firm Behavior: An Analysis of the First Three Inspection Rounds of Small Audit Firms

Lei Zou, Maastricht University; Ann Vanstraelen, Maastricht University

Discussant: Limei Che, University College of Southeast Norway

VI.2. Reputation Incentives of the PCAOB and Large Audit Firms: Preliminary Evidence from Inspection Findings

Matthew Ege, Texas A&M University; W. Robert Knechel, University of Florida; Phillip T. Lamoreaux, Arizona State University

Discussant: Jeroen Vander Cruyssen, KU Leuven

Session VII - HOGM 00.85 Auditor-Client Interaction

Chair Klaus Ruhnke

VII.1. The joint role of auditors’ and auditees’ incentives and disincentives in the resolution of detected misstatements

Stephen K. Asare, University of Florida; Joost P. Van Buuren, Nyenrode Business University; Barbara Majoor, Nyenrode Business University

Discussant: Klaus Ruhnke, Free University of Berlin

VII.2. Negotiation Surplus as the Outcome of Bilateral Negotiation between Auditors and Clients

A. Rashad Abdel-khalik, University of Illinois; Po-Chang Chen, Miami University

Discussant: Karla M. Johnstone, The University of Wisconsin

Session VIII - HOGM 01.74 Auditor Independence

Chair Alain Schatt

VIII.1. Investors’ Perceptions of Non-Audit Services and Their Type in Germany: The Financial Crisis as a Turning Point

Aasmund Eilifsen, NHH Norwegian School of Economics; Reiner Quick, Darmstadt University of Technology; Florian Schmidt, Darmstadt University of Technology; Steffen Umlauf, Darmstadt University of Technology

Discussant: Alain Schatt, HEC Lausanne – University of Lausanne

VIII.2. Economic Importance of the Client: When Do Shareholders Care about Auditor Independence?

Sven Hörner, University of Würzburg; Jacob Justus Leidner, University of Würzburg

Discussant: Ilias G. Basioudis, Aston University

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Session IX – HOGM 01.85 The Impact of Auditors’ Personal Attributes

Chair Philip Wallage

IX.1. Academic Practitioner Auditors

Christopher Koch, Johannes Gutenberg University Mainz; Jürgen Ernstberger, Technical University of Munich; Martin Prott, Technical University of Munich

Discussant: Philip Wallage, Vrije Universiteit Amsterdam (VU) Universiteit van Amsterdam (UvA)

IX.2. Opening the Black Box of Audit Teams: Qualitative Evidence on Composition and Role Structure

Alice Annelin, Umeå School of Business and Economics; Tobias Svanström, Umeå School of Business and Economics and BI Norwegian Business School; Marleen Willekens, KU Leuven and BI Norwegian Business School

Discussant: Rikke Holmslykke-Kristensen, University of Southern Denmark

Session X – HOGC 02.28 Audit Market

Chair Maria Antonia Garcia-Benau

X.1. Size management by European private firms to avoid disclosure and audit costs

Devrimi Kaya, University of Erlangen-Nürnberg; Darren Bernard, London Business School; David Burgstahler, University of Washington

Discussant: Mara Cameran, Bocconi University

X.2. Niche Strategies in the Audit Market: Evidence on Boutique Audit Firms in the Banking Sector

Ines Simac, KU Leuven; Marleen Willekens, KU Leuven and BI Norwegian Business School

Discussant: Nicolás Gambetta, Universidad ORT Uruguay

Practice Panel Session Sponsored by ICCI

KAM Reporting: What have we learned from the Dutch and UK Experience? For more information see conference website

19.00 - 23.00 (For all participants who would like to walk together: we meet at 18.30 at AP 00.01)

CONFERENCE DINNER

At the Old Stella Artois Brewery

*** DE HOORN***

Sluisstraat 79, 3000 Leuven http://www.dehoorn.eu***

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SATURDAY SEPTEMBER 30, 2017

8.00 - 9.00 AP 00.01 (Parkstraat 51)

REGISTRATION

08.30 - 10.30 PARALLEL SESSIONS (Naamsestraat 69)

Session XI - HOGM 00.74 Audit Committees

Chair Claus Holm

XI.1. Banks’ Audit Committees, Audit Firm Alumni, and Fees Paid to Audit Firm

Emma-Riikka Myllymäki, Aalto University; Kim Ittonen, Hanken School of Economics; Per Christen Tronnes, University of New South Wales

Discussant: Claus Holm, Aarhus University

XI.2. How Do Accountants Obtain Fortune 1000 Audit Committee Positions?

Matthew Ege, Texas A&M University; Patrick Badolato, University of Texas at Austin; Dain C. Donelson, University of Texas at Austin; Abigail Needles, Texas A&M University

Discussant: Andreas Seebeck, University of Erlangen-Nuremberg

XI.3. Audit Committee Members’ Social Identities and Corporate Governance Roles: Evidence from Qualitative Field Interviews

Karla M. Johnstone, The University of Wisconsin; Jeffrey Cohen, Boston College; Kara M. Obermire, Oregon State University

Discussant: Ewald Aschauer, Johannes Kepler University Linz

Session XII – HOGM 00.85 Audit Fees

Chair Roger Meuwissen

XII.1. The relationship between auditor industry specialization and audit fees: An analysis of partner-level specialization in the context of fraud

Ilias Basioudis, Aston University; Shannon Sidaway, RMIT University; Brendan O'Connell RMIT University

Discussant: Heidi Vander Bauwhede, Ghent University

XII.2. Audit Pricing and Price Discrimination by the Big 4 Auditors: A Quantile Regression Approach

Per Christen Tronnes, University of New South Wales; Hooi Ying Ng, Deloitte Malaysia; Leon Wong, University of New South Wales

Discussant: Lasse Niemi, Aalto University

XII.3. The Impact of IFRS Adoption and IFRS Renouncement on Audit Fees: The Case of Switzerland

Alain Schatt, University of Lausanne; Bernard Raffournier, University of Geneva

Discussant: Roger Meuwissen, Maastricht University School of Business and Economics

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Session XIII - HOGM 01.74 Audit Quality II

Chair Christopher Bleibtreu

XIII.1. Audit quality and partner wealth

Limei Che, University College of Southeast Norway; John Christian Langli, BI Norwegian Business School

Discussant: Kris Hardies, University of Antwerp

XIII.2. Audit Quality Convergence: A Time Series Analysis

Thomas Loy, University of Bayreuth; Jamie L. Hoelscher Illinois University Edwardsville; Scott E. Seavey, University of Nebraska

Discussant: Alona Kolomiiets, KU Leuven

XIII.3. Auditor Response to Client Litigation Risk and the Impact on Audit Quality

Szu-fan Chen, The Hong Kong University of Science and Technology; Kevin C. W. Chen, The Hong Kong University of Science and Technology

Discussant: Sven Hörner, University of Würzburg

Session XIV – HOGM 01.85 The Provision of Non-Audit Services

Chair Tobias Svanström

XIV.1. Bundling of audit and non-audit services as an entry barrier

Jeroen Vander Cruyssen, KU Leuven; Ann Gaeremynck KU Leuven, W. Robert Knechel, University of Florida, Marleen Willekens, KU Leuven

Discussant: Irina Alexeyeva, Umeå School of Business and Economics

XIV.2. Knowledge spillover and audit efficiency: Evidence from the joint provision of audit and non-audit services

Irina Alexeyeva, Umeå School of Business and Economics; Tobias Svanström, Umeå School of Business and Economics

Discussant: Liesbeth Averhals, KU Leuven

XIV.3. Are partners working more on non-audit services more compensated? Evidence at the partner level

Tobias Svanström, Umeå School of Business and Economics and BI Norwegian Business School; Limei Che, University College of Southeast Norway; John Christian Langli, BI Norwegian Business School

Discussant: Ines Simac, KU Leuven

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Session XV – HOGC 02.28 Methodological Issues

Chair Anna Gold

XV.1. Do fine feathers make a fine bird? The influence of attractiveness on fraud-risk judgments by Internal Auditors

Marc Eulerich, University of Duisburg-Essen; Jochen C. Theis, University of Duisburg-Essen, Junpeng Lao, University of Fribourg; Meike Ramon, University of Fribourg

Discussant: Aasmund Eilifsen, NHH Norwegian School of Economics

XV.2. Embedding Big Data Analytics Tools in the Audits of Financial Statements through Identity Regulation

George Salijeni, University of Manchester and University of South Wales; Anna Samsonova-Taddei, University of Manchester ; Stuart Turley, University of Manchester

Discussant: Alice Annelin, Umeå School of business and Economics

XV.3. Learning from Errors: An Exploratory Study Among Dutch Auditors

Anna Gold, Vrije Universiteit Amsterdam (VU) NHH Norwegian School of Economics; Philip Wallage, Vrije Universiteit Amsterdam (VU) and Universiteit van Amsterdam (UvA); Oscar van Mourik, Vrije Universiteit Amsterdam (VU); Cathy van Dyck, Vrije Universiteit Amsterdam (VU)

Discussant: William Kinney, University of Texas at Austin

10.30 - 11.00 HOGC 00.50 (Naamsestraat 69)

COFFEE BREAK

11.00 - 12.30 PARALLEL SESSIONS (Naamsestraat 69)

Session XVI - HOGM 00.74 Fundamental Aspects of Auditing Research

Chair Ronja Krane

XVI.1. Case study research in Auditing: A Methodological Review and Evaluation

Daniela Schober, Johannes Kepler University Linz; Ewald Aschauer, Johannes Kepler University Linz

Discussant: Jan Bouwens Foundation for Auditing Research

XVI.2. Barriers to Transferring Accounting and Auditing Research to Standard Setters

Steven E. Salterio, Queen's University Kingston; Kris Hoang, University of Alabama; Jim Sylph, Toronto

Discussant: Stuart Turley, University of Manchester

Session XVII - HOGM 00.85 Auditor Rotation

Chair Stefano Azzali

XVII.1. The Effects of Mandatory Audit Firm Rotation on Big 4 and Mid-tier audit firms’ market shares and client importance

Christopher Bleibtreu, University of Konstanz

Discussant: Robert Knechel

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XVII.2. Short Horizon for Audit Partner and Earnings Quality: Evidence from a Dual-Rotation Regime

Stefano Azzali, Università degli Studi di Parma; Tatiana Mazza, Free University of Bozen-Bolzano

Discussant: Ulf Mohrmann, University of Konstanz

Session XVIII - HOGM 01.74 Value of Auditor Reporting

Chair Ana Morais

XVIII.1. Audit vs Extended Review - Experimental Evidence on Informational Value of Auditor Assurance Reports

Claus Holm, Aarhus University

Discussant: Herman van Brenk, Nyenrode Business University

XVIII.2. The communicative value of extended auditor’s reporting – Empirical evidence from the U.K.

Andreas Seebeck, University of Erlangen-Nuremberg; Devrimi Kaya, University of Erlangen-Nuremberg

Discussant: Tobias Svanström, Umeå School of Business and Economics and BI Norwegian Business School

Session XIX - HOGM 01.85 The Impact of Top Management Characteristics

Chair Stefan Sundgren

XIX.1. General Counsel in Top Management and Auditors’ Going-concern Audit Opinion

Jaeyoon Yu, Erasmus University Rotterdam; Byungjin Kwak, Korea Advanced Institute of Science and Technology (KAIST); Inho Suk, University at Buffalo

Discussant: Stephani A. Mason, Depaul University

XIX.2. Board-members’ “off-the-job” legal infractions and the agency cost of debt: Evidence from small business bankruptcies

Stefan Sundgren, Umeå School of Business and Economics; Irina Alexeyeva, Umeå School of Business and Economics

Discussant: John Christian Langli, BI Norwegian Business School

Session XX - HOGC 02.28 Materiality

Chair William F. Messier, Jr.

XX.1. Knowledge Activation in Auditors’ Materiality Judgments: An Institutional Logics Perspective

Rikke Holmslykke Kristensen, University of Southern Denmark; Dennis van Liempd, University of Southern Denmark

Discussant: George Salijeni, University of Manchester and University of South Wales

XX.2.The Importance of Quantifying Uncertainty: Examining the Effects of Audit Materiality and Sensitivity Analysis Disclosures on Investors’ Judgments and Decisions

William F. Messier, Jr., University of Nevada; Aasmund Eilifsen, NHH Norwegian School of Economics, Erin L. Hamilton, University of Nevada

Discussant: Christopher Koch, Johannes Gutenberg University Mainz

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12.30 - 13.00 HOGC 02.28 (Naamsestraat 69)

BEST PAPER AWARD AND CLOSING

13.00 - 14.30 HOGC 00.50 (Naamsestraat 69)

LUNCH – BBQ