Aston Business School :

15th NATIONAL AUDITING CONFERENCE

aston business school

Sponsors: The Association of Chartered Certified Accountants,

The Institute of Chartered Accountants in England and Wales,

The Institute of Chartered Accountants of Scotland

Friday 11 and Saturday 12 March 2005

Programme

DAY 1 - Friday 11 March 2005

10.30   Registration/coffee

11.00   Introduction

11.05-11.50     Keynote session 1

“The governance industry:  reflections on its value and sustainability”

Jonathan Hayward, Independent Audit Limited (ex-Partner in PricewaterhouseCoopers)

11.50-12.35     “From Business Risk Audits to Audit Risk Standards”

Emer Curtis, Department of Accountancy and Finance, NUI Galway, Ireland

Stuart Turley, School of Accounting and Finance, University of Manchester

12.35-13.30     Lunch                                     

13.30-14.15     “The impact of potential earnings management on the pricing and production of audit services”

Caren Schelleman, Universiteit Maastricht

W. Robert Knechel, University of Florida

14.15-15.00     “The effect of mergers on UK audit pricing”

K. P. McMeeking, School of Business and Economics, University of Exeter

P. F. Pope, Management School, Lancaster University

K. V. Peasnell, Management School, Lancaster University

15.00-15.15     Coffee break

15.15-16.00     “More than just the audit? Indicators of the extended value of the external auditor to financial managers”

Julian Spencer-Wood, University of Greenwich

16.00-17.30     Panel Session: “Make the audits valuable”

David Hatherly, Professor, University of Edinburgh

David Collison, University of Dundee

Simon Edge, Head of the Audit Commission Wales

Chris Voogd, Partner and Head of Audit, Ernst & Young, Birmingham

David Hall, Partner and Head of Audit, Deloitte & Touche, Birmingham

17.45      ASIG Executive Committee meeting

18.30-19.30     Pre-dinner drinks (sponsored by Deloitte)

19.30                              Dinner

21.30               Cèilidh dance and Greek dance performances

DAY 2 - Saturday 12 March 2005

09.00-09.45     Keynote session 2

"Fraud - Audit vs. Investigation”

Ken Millikin, KPMG Glasgow

09.45-10.30     “Internal and external governance and the voluntary disclosure of financial and non-financial performance”

Marleen Willekens, Catholic University Leuven

Heidi Vander Bauwhede, Catholic University Leuven

Ann Gaeremynck, Catholic University Leuven

Linda Van de Gucht, Catholic University Leuven

10.30-10.45     Coffee break              

10.45-11.30     “Where are we now? Reflecting on recent changes in the internal audit function”

Elmarie Fryer, School of Business Studies, Trinity College, Dublin, Ireland

11.30-12.15     “Auditing Financial Statements without a True and Fair Opinion: Assessing the Effectiveness of Charity Independent Examiners”

Gareth G Morgan, Sheffield Hallam University

12.15-13.00     “An Experimental Investigation of Non-Audit Service Fees and Investors’ Perception of Auditor Independence: Post-Enron Era”

Dana Hollie, University of Houston

Shawn M. Davis, Georgia State University

13.00-13.10         Conference conclusions

13.10-14.00     Lunch

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