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Proceedings -
University of Illinois 20th Symposium on Audit
Research
Preface
This volume contains e-proceedings from the 20th Symposium on Auditing Research held at the I-Hotel and Conference Center in Champaign, Illinois on October11-13, 2012. Approximately 100 persons, including accountancy professors and practitioners as well as Illinois faculty and doctoral students attended the symposium. The KPMG Foundation's ongoing generous support of the symposium series enabled us to bring participants together.
Consistent with tradition, many scholars volunteered their time and knowledge to produce a high-quality symposium. Reviewers provided constructive comments, authors and discussants made helpful and thoughtful presentations of their ideas, and participants posed insightful and stimulating questions.
The Symposium featured eight research papers that collectively relied on a diverse set of theoretical perspectives and research methods to improve our understanding of pressing audit research issues. To round out the event, KPMG's Tom Duffy gave a luncheon address on the state of regulation in the profession and Dan Simons gave a provocative keynote address on the dangers of relying on our intuition to assess risk and draw inferences. These addresses and presentations together with the insightful and helpful discussions of the research papers made the 20th Symposium on Auditing Research a most educational and intriguing event.
Mark E. Peecher
University of Illinois
Editor
Proceedings
Session I: Counterparty Responses to Managerial Overconfidence ◊ slides ◊
Paul Hribar, University of Iowa
Jaewoo Kim, University of Iowa
Ryan Wilson, University of Iowa
Holly Yang, University of Pennsylvania
Discussant – Cathy Shakespeare, University of Michigan ◊ slides ◊
Session II: The Effects of Environmental Attitudes, Perceived Environmental Information Importance, Corporate Environmental Performance, and Independent Auditor Assurance on Investor Judgments ◊ slides ◊
William N. Dilla, Iowa State University
Diane J. Janvrin, Iowa State University
Jon D. Perkins, Iowa State University
Robyn L. Raschke, University of Nevada – Las Vegas
Discussant – Brooke Elliott, University of Illinois ◊ slides ◊
Session III: Do Joint Audits Improve or Impair Audit Quality? ◊ slides ◊
Mingcherng Deng, Baruch College
Tong Lu, University of Houston
Dan A. Simunic, University of British Columbia
Minlei Ye, University of Toronto
Discussant – Mark Penno, University of Iowa ◊ slides ◊
Luncheon Address: Our Changing Regulatory Environment ◊ slides ◊
Thomas Duffy
National Managing Partner, Audit - KPMG LLP
Session IV: How Rules-Oriented Are Accounting Standards?◊ slides ◊
Paul E. Madsen, University of Florida
Devin Williams, University of Florida
Discussant – Stephen Rowe, University of Illinois ◊ slides ◊
Session V: Competition in the Audit Market ◊ slides ◊
Joseph Gerakos, University of Chicago
Chad Syverson, University of Chicago
Discussant – Michael Willenborg, University of Connecticut ◊ slides ◊
Session VI: The Effect of Sharing a Common Auditor with Customers on Accounting Restatements by Supplier Firms ◊ slides ◊
Ting Chen, City University of New York
Xiumin Martin, Washington University
Amy L. Sun, Penn State University
Discussant – Robert Knechel, University of Florida ◊ slides ◊
Session VII: New Investigator Forum
Audit Committees’ Propensity to Challenge Significant Accounting Estimates: The Joint Effects of Audit Report Content and Investor Type ◊ slides ◊
Yoon Ju Kang, Lehigh University
Tax Internal Control Quality: The Role of Auditor - Provided Tax Services and Tax Department Integration ◊ slides ◊
Lisa De Simone, University of Texas at Austin
Matthew Ege, University of Texas at Austin
Bridget Stomberg, University of Texas at Austin
University of Illinois at Urbana-Champaign
Auditing Research Symposium
Planning Committee
Tim Bauer
Paul Beck
Mark Peecher, Chair
Heather Pesch
Brad Pomeroy
Theodore Sougiannis
Anne Thompson
Martin Wu
