Aston Business School :

Interest GroupInterest Group :

9th NATIONAL AUDITING CONFERENCE

ESSEX 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 26 and Saturday 27 March 1999

Programme
Friday 26 March 1999

10.30 Registration/Coffee

11.00 Introduction and welcoming address

Stuart Manson, Essex University

11.10 Keynote session

Reputation Assurances: A New Way to Move Corporate Ethical and Social Accountability

Larry Ponemon, Partner and Americas Theatre Leader, Compliance Risk Management, PricewaterhouseCoopers

12.00 Reinventing auditing, redefining consulting and independence

Kim Klarskov Jeppesen, Copenhagen Business School

12.50 LUNCH

14.00 Travelling Audit's Fault Lines - A New Architecture for Auditing Standards

David Hatherly, University of Edinburgh

Discussant: Ian Fraser, Glasgow Caledonian University

14.50 Resisting the Audit Industry: The Case of the Sound Diffusion Group

Prem Sikka, University of Essex

Discussant: Stella Fearnley, University of Portsmouth

15.40 TEA/COFFEE

16.00 Audit Quality and Auditor Switching: Some Lessons for Policy Makers

Clive Lennox, University of Bristol

Discussant: Stuart Manson, University of Essex

16.45 The Effect of Client Integrity, Culture and Litigation on European Materiality Estimates

Donald F Arnold and Presha Neidermeyer, Graduate Management Institute, Union College

Richard Bernardi, State University of New York at Plattsburgh

Discussant: Penny Ciancanelli, University of Strathclyde

17.20 Meeting of the Auditing Special Interest Group of BAA

18.45 Pre dinner drinks

19.45 CONFERENCE DINNER

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Saturday 28 March 1998

07.30-09.00 BREAKFAST

09.00 Auditor Independence; a Comparative Study of the UK, France and Italy

Joanna Stevenson, University of Stirling

Discussant: Christina Mulligan, University of Aberdeen

9.50 Why is There Such Reticence to Report Fraud? An Exploratory Study

Andrew Higson, Loughborough University

Discussant: David Gwilliam, University of Aberystwyth 

10.40 COFFEE

11.00 US Study Shows Strong Link Between a Corporation's Performance and Its Commitment to Ethical Accountability

Curtis Verschoor, School of Accountancy, DePaul University, Chicago

Discussant: Mike Sherer, University of Essex

11.50 The Use of Interactive Information Technology: Teaching Ethics to Trainee Auditors

Conor O'Leary and Sherrena Buckby, Queensland University of Technology

12.40 Plenary session and conclusion

12.50 LUNCH

Note: On Saturday morning Liz Roberts of the Institute of Chartered Accountants in England and Wales will give three showings of the Audit Faculty video 'The auditor at risk'.