Conference Agenda

Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).

Please note that all times are shown in the time zone of the conference. The current conference time is: 17th May 2024, 06:54:30am CEST

 
 
Session Overview
Session
PS I.2: External Auditors
Time:
Saturday, 21/Oct/2023:
9:30am - 11:00am

Session Chair: Kurt Desender, Universidad Carlos III, Madrid, Spain
Location: T 14.03


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Presentations
ID: 145 / PS I.2: 1
Track D: External Governance
Submission Type: Full-paper (empirical)
Keywords: Blockchain; Audit Fees; Audit Risk.

Do Auditors Charge Clients with Blockchain Investments Higher Audit Fees?

Jean Jinghan Chen1, Lingyu Huang2, Jason Xiao2

1University of Kent, United Kingdom; 2University of Macao;



This paper has been recommended for the best paper award.
ID: 276 / PS I.2: 2
Track D: External Governance
Submission Type: Full-paper (empirical)
Keywords: Antitakeover provisions, Audit fees, Financial Reporting, External Corporate Governance

Through the Auditor's Lens: Are Antitakeover Provisions a Corporate Governance Asset or Liability?

Kurt Desender, Mónica López-Puertas Lamy

Universidad Carlos III, Madrid, Spain;



This paper has been recommended for the best paper award.
ID: 217 / PS I.2: 3
Track D: External Governance
Submission Type: Full-paper (empirical)
Keywords: : Media coverage, audit fee, litigation risk, audit effort, attention-grabbing, monitoring.

The Monitoring Versus Attention Effects of Media Coverage On Audit Fees

Stephen Gong1, Jean Chen2, Fai Lim Loi3

1Xi'an Jiaotong-Liverpool University, China, People's Republic of; 2University of Kent, UK; 3Tsinghua University, China, People's Republic of;



 
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