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): 2004 NAC




The Mary Bowerman Memorial Conference

The University of Southampton

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 2004


Friday 26 March 2004

10.30 Registration/Coffee

11.00 Introduction and welcoming address

Keynote session, Chair: Iain Gray

11.10 An Appreciation of the Life and Work of Mary Bowerman

Christopher Humphrey, University of Manchester

11.40 Forensic Auditing

Nigel MacDonald, former partner of Ernst and Young, London

12.30 LUNCH

Session 2, Chair: Brenda Porter, Victoria University Wellington, New Zealand

13.40 New Evidence on Big 4 Audit Fee Premia, and the Effects of City and Industry Leadership in the United Kingdom

Ilias Basioudis, University of Aston, UK

Jere Francis, University of Missouri-Columbia, USA 

14.30 The Business Risk Audit - A Longitudinal Case Study of Audit Engagement

Emer Curtis, National University of Ireland Galway


Session 3, Chair: Stuart Turley, University of Manchester

15.40 Panel discussion on the theme of the development of risk assessment in auditing

Panel members are Stuart Turley, University of Manchester, Kim Jeppessen, Copenhagen Business School, Matty Yates, Ernst and Young and Steve Leonard, APB

17.00 Presentation

Centre for Research in Accounting, Accountability and Governance (CRAAG)

University of Southampton

17.15 Meeting of the Auditing Special Interest Group of BAA



Saturday 27 March 2004

07.30-09.00 BREAKFAST

Session 4, Chair: Joanna Stevenson, University of Stirling

09.00 U.S. Governance: Causes of the Problems and Outlook for Solutions

Curtis Verschoor, DePaul University, Chicago, USA

9.50 Developing the Critically Reflective Auditor: Possibilities Within Auditing Education

Ursula Lucas, West of England University, Bristol

10.40 COFFEE

Session 5, Chair: Stuart Manson, University of Essex

11.00 The Reform of the UK’s Auditor Independence Framework after the Enron Collapse: An Example of Evidence Based Policy Making

Stella Fearnley, University of Portsmouth

Vivien Beattie, University of Glasgow

11.50 Between-Country Variations in the Application of The Principle of Auditor Confidentiality: a European Setting

Donald Arnold, Presha Neidermeyer, Josef Schmee, The Graduate College of Union University, USA

Richard Bernardi, Roger Williams University, USA

12.40 Plenary session and conclusion

12.50 LUNCH