09.00 am - 9.30 am

Registration

9.30 am – 9.45 am

Opening and welcome

Marleen Willekens, Katholieke Universiteit Leuven

9.45 am – 11.00 am

Paper  I: Competitive pressure and audit quality
(W. Numan and M. Willekens)

Presenting Author
Wieteke Numan, Katholieke Universiteit Leuven

Academic discussant
Clive Lennox, Nanyang University

Practice discussant
Joël Branson, Free University Brussels and PKF

11.00 am- 11.30 am

Break

11.30 am- 12.45 am

Paper II: How does price competition affect auditor reporting:  experimental evidence
 (C. Koch, J. van Buuren, A. Wright)

Presenting Author
Christopher Koch, University of Mannheim

Academic discussant
Robert Knechel, University of Florida

Practice discussant
Jonas Gaudernack, PricewaterhouseCoopers, Norway

12.45 am- 1.45pm

Lunch

1.45 pm – 3.00 pm

Paper III:  Is joint audit costly or useful? A cost-quality analysis from three European countries
(C. Lesage, N. Ratzinger-Sakel and J; Kettunen)                                      

Presenting Author
Nicole Ratzinger-Sakel, Ulm University

Academic discussant
Don Stokes, Monash University, Australia

Practice discussant
Pierre Berger, KPMG, former president Institute of Registered Auditors, Belgium

3.00 pm- 3.30 pm

Break

3.30 pm- 5.30 pm

Panel debate:

“AUDIT MARKET STRUCTURE, COMPETITION AND QUALITY”  

Chair: Jere Francis (University of Missouri)

Panel members:

Nathalie de Basaldúa (European Commission)

Henri Olivier (Université Liège and FEE)

Stuart Turley (University of Manchester)

Patrick Van Cayseele (Katholieke Universiteit Leuven)

Lieven Acke (Managing partner Mazars)

Hendrik De Scheemaeker (Managing director European Regulatory Affairs, Deloitte)

5.30 pm- 5.45 pm

Closing

5.45 pm- 7.00 pm

Reception