British Accounting Association   Auditing
Special Interest Group



Aston Business School :

Finance, Accounting

& Law Group :

BAA Auditing Special

Interest GroupInterest Group :

The National Auditing Conference (NAC): 1995 NAC



5th National Auditing Conference
School of Financial Studies and Law
Sheffield Hallam University

St George Swallow Hotel

Friday 24 March and Saturday 25 March 1995


Friday 24 March 1995

10.30 Registration/Coffee

11.00 Introduction and welcoming address by Dr. Jack Hobbs, Assistant Principal (External Matters)

11.10 Internationalisation of the profession
John Hegarty, Secretary General, Federation des Experts Comptables Europeen

12.00 The Challenge of Auditing in Europe
Jermyn Brooks, Senior Partner, Price Waterhouse Europe

12.50 LUNCH

14.00 Audit Opinions and Audit Reports: The Role of Audit in the Transitional Polish Economy
Danuta Krzywda, Academy of Economics, Krakow, Poland
Derek Bailey, Thames Valley University
Marek Schroeder, The University of Birmingham

Discussant: David Alexander, University of Hull

14.50 Annual Performance Accounting and Auditing in Sweden
Bo Sandberg, The Swedish National Audit Office
Discussant: Mary Bowerman, University of Hull

15.40 TEA

16.00 Professional Auditing and the Teaching Thereof in South Africa
Rod Clayton, University of Capetown
Discussant: Josephine Maltby, University of Sheffield

16.50 Feedback from the BAA Auditing Research Summer School, University of Warwick, September 1993
Anthony Steele, University of Warwick

17.20 Proposed Formation of an Auditing Special Interest Group of BAA and Launch of Proposed Auditing Research Journal


Saturday 25 March 1995

07.30-09.00 BREAKFAST

09.00 Securing Quality Audit(or)s: Attempts at Finding a Solution in the United States, Great Britain, Canada and New Zealand
Brenda Porter, Massey University, New Zealand
Discussant: David Gwilliam, University of Aberystwyth

09.50 The Impact of ISO 9000 on the Professional Practices of Internal Auditing
Jeffrey Ridley, South Bank University
Discussant: Peter Williams, University of Wolverhampton

10.40 COFFEE

11.00 Auditor Reputation: A Summary of the Empirical Evidence
Peter Moizer, University of Leeds

11.50 Auditor Underreporting and Underauditing: A Behavioral Study
Richard A Bernardi, State University of New York at Plattsburgh, USA
Donald F Arnold, Graduate Management Institute, Union College, USA

Discussant: Stuart Turley, University of Manchester

12.40 Plenary session and conclusion

12.50 LUNCH