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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
Programme
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
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