2019 PCAOB/TAR Conference on Auditing and Capital Markets
Date: October 17-18, 2019
AGENDA
Organized by the PCAOB, Office of Economic and Risk Analysis, in conjunction with The Accounting Review.
The views expressed in the papers selected for presentation are those of the authors and do not necessarily reflect those of the PCAOB Board members or staff.
Day 1 - Thursday, October 17, 2019
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11:00 a.m. – 11:45 a.m. | Registration |
11:45 a.m – 12:30 p.m. | Lunch |
12:30 p.m. – 1:00 p.m. | Opening Session
Nayantara Hensel, Chief Economist & Director, Economic & Risk Analysis, PCAOB |
1:00 p.m. – 2:30 p.m. | Panel 1 – Fraud and Prediction Models
Bidisha Chakrabarty, St. Louis University, “Catch me if you can: Improving the Scope and Accuracy of Fraud Prediction” |
2:30 p.m. – 2:45 p.m. | BREAK |
2:45 p.m. – 3:30 p.m. | Paper 1 – Nemit Shroff, MIT Sloan School of Management, “Insights into Auditor Public Oversight Boards: Whether, How, and Why they “Work” |
3:30 p.m. – 5:00 p.m. | Panel 2 – Audit Quality Topics
Jian Cao, Florida Atlantic University, “Did PCAOB Rules Concerning Independence and Tax Services Improve Audit Quality? Further Evidence" |
5:15 p.m. – 6:15 p.m. | Welcome Reception |
Day 2 - Friday, October 18, 2019 | |
7:30 a.m. – 8:00 a.m. | Registration & Breakfast |
8:00 a.m. – 9:30 a.m. | Panel 3 – Audit Partner Topics
Clive Lennox, University of Southern California, “Sharing knowledge or proprietary information? An examination of audit clients who share the same audit partner.” |
9:30 a.m. – 10:15 a.m. | Paper 2 – Denise Downey, Villanova University, and Kimberly Westermann, Orfalea College of Business, “Global Group Audits: The Perspective of U.S. Group Audit Leads” |
10:15 a.m. – 11:00 a.m. | Paper 3 – Benjamin P. Commerford, University of Kentucky, “Complex Estimates and Auditor Reliance on Artificial Intelligence” |
11:00 a.m. – 11:15 a.m. | BREAK |
11:15 a.m. – 12:45 p.m. | Panel 4 – PCAOB Initiatives, Board Members, Kathleen M. Hamm, J. Robert Brown, Jr., James G. Kaiser, & Duane M. DesParte |
12:45 p.m. – 1:00 p.m. | Closing Remarks – Nayantara Hensel, PCAOB & W. Robert Knechel, University of Florida |