2020 PCAOB Conference on Auditing and Capital Markets Agenda

Remarks – Chairman, William D. Duhnke 

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Panel II – Factors Potentially Impacting Audit Services

• The bright side of labor market power: Evidence from the audit industry -  Daniel Aobdia, Northwestern University
• How does artificial intelligence shape the audit industry? - - Michael Shen, NUS Business School at National University of Singapore
• Exploring Improvisation in Audit Work through Auditors' Responses to COVID-19 - Bertrand Malsch, Queen’s University

Discussant: Sungho Noh, Financial Economist, Office of Economic and Risk Analysis

Panel III – Auditor Independence

• Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services -  Russell Barber, University of Colorado Denver
• Auditor Effect on Merger and Acquisition on Outcomes: Evidence from Targets' Auditor-Provided Nonaudit Services  -  Qian Wang, Iowa State University

Discussant: Tian Liang, Econ Analysis Asst Dir, Office of Economic and Risk Analysis

Panel IV – Audit Firm Structure and the Market for Audit Services

• Do entry barriers to the public company audit market deter low quality audit firms? -  Andrew Kitto, University of Massachusetts Amherst
• Determinants and Consequences of Audit-Firm Profitability: Evidence from Key Audit Matters -  Ole-Kristian Hope, Rotman School of Management, University of Toronto

Discussant: Victor Jarosiewicz, Financial Economist, Office of Economic and Risk Analysis

• Are critical audit matters informative? -  Duo (Selina) Pei, Rutgers University
  
• Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts -  Katharine Drake, Dhaliwal-Reidy School of Accountancy, University of Arizona
• Litigation Risk, Financial Reporting Quality, and Critical Audit Matters in the Audit Report: Early U.S. Evidence -  Valbona Sulcaj, University of Kentucky

• Does the Disclosure of the Component Auditor’s Identity Enhance Audit Quality? A Difference-in-Difference Analysis -  Gopal Krishnan, Bentley University
• The Impact of National Office Governance on Audit Quality -  Preeti Choudhary, Eller College of Management, University of Arizona

• Causal evidence on the effects of enforcement investigations -  Christopher Oehler, Goethe-University at Frankfurt, Germany
• PCAOB Inspections and the Financial Reporting Quality of Complex Financial Instruments   - William Strawser, Sam Houston State University

• The consequences of allowing home country auditors to audit cross-listed firms: Evidence from Hong Kong-listed H share firms -   Bin Ke, National University of Singapore
• Consequences of a Two-tiered Regulatory Model: Evidence from Audit Fees and Change in Foreign Private Issuer Status  -  Brian Burnett, Belk College of Business at UNC Charlotte