British Accounting Association   Auditing
Special Interest Group

 

 
YOUR LOCATION:

Aston Business School :

Finance, Accounting

& Law Group :

BAA Auditing Special

Interest Group :

The National Auditing Conference (NAC) : 1998 NAC

 

 

8th NATIONAL AUDITING CONFERENCE

MOAT HOUSE HOTEL, GLASGOW

GLASGOW CALEDONIAN UNIVERSITY

SPONSORS: THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS,

THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES,

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SCOTLAND

 Friday 27 and Saturday 28 March 1998

 

Programme
Friday 27 March 1998

11.45 Registration

12.00 onwards   LUNCH

13.05 Introduction and welcoming address

Ian Fraser, Glasgow Caledonian University

13.15 Keynote session, hosted by Stuart Turley, The University of Manchester

           Legal and regulatory issues in the European context

Steven Maijoor, Limburg University, Maastricht, The Netherlands

           The new audit methodologies

Philip Ashton (Price Waterhouse, London) 

15.05 From Watchdog to Guidedog? The Evolving Role of the Accounts Commission for Scotland

Siobhan Kelly and Corrinne Rodden, Glasgow Caledonian University

Discussant: Robert Black, Controller of the Accounts Commission for Scotland

15.55TEA/COFFEE

16.05 The Economics of the Audit Liability

Anthony Steele, University of Warwick

Discussant: Stuart Manson

16.55 Analysis of Local Business Attitudes and Behaviours towards Fraud

Jayne Smith, Staffordshire University Business School

Discussant: Stella Fearnley, University of Portsmouth

17.45 Meeting of the Auditing Special Interest Group of BAA

19.15 Pre dinner drinks, sponsored by the Institute of Chartered Accountants of Scotland.

20.00 CONFERENCE DINNER

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Saturday 28 March 1998

07.30-09.00 BREAKFAST

09.00 Auditors' Liability to Third Parties  - Australian Cases

Conor O'Leary, Queensland University of Technology, Australia

Discussant: David Gwilliam, University of Wales, Aberysthwyth

9.50 A Very Peculiar Crisis: The Spanish Audit Responsibility Debate

Emiliano Ruiz Barbadillo, University of Cแdiz, Spain

Christopher Humphrey, University of Sheffield

Discussant: Roy Chandler

10.40 COFFEE

11.30 Competition in the Audit Market: Should Mergers by Audit Firms be Regulated?

Allen Craswell, University of Technology, Sydney, Australia

Discussant: Brenda Porter, Cranfield

11.50 Naming the Audit Partner: A Comparison of Australia and the UK

David Hatherly, University of Edinburgh

Chris Kelly, Deakin University, Australia

Discussant: Tony Berry, Sheffield Hallam University

12.40 Plenary session and conclusion

12.50 LUNCH