British Accounting Association   Auditing
Special Interest Group



Aston Business School :

Finance, Accounting

& Law Group :

BAA Auditing Special Interest Group Registration Information



hosted by the National University of Ireland, gALWAY


Institute of Chartered Accountants in Ireland

Institute of Chartered Accountants in England and Wales

Association of Chartered Certified Accountants

Institute of Chartered Accountants of Scotland

Friday 23 & Saturday 24 March 2007

Tentative Programme

DAY 1 - Friday 23 March 2007

10.00   Registration/coffee

10.55   Introduction

11.00-11.45     Keynote session 1: Audit Quality in the 21 Century

Tim Bell,  Director, academic research at KPMG International’s Audit & Advisory Services Center (AASC) in Montvale, NJ


11.45-12.25     Controlling Quality? An Analysis of the Contemporary Audit Regulatory Arena
Christopher Humphrey, Manchester Business School

Rihab Khalifa, Warwick Business School,

Keith Robson, Cardiff Business School, and

Nina Sharma, Cardiff Business School.

12.25-13.05     Do Industry Specialists and Business Risk Auditors Enhance Audit Reporting Accuracy?

Liesbeth Bruynseels, Tilburg University,

W. Robert Knechel, University of Florida, and

Marleen Willekens, Tilburg University

13.05-14.00     Lunch          

14.00-14.40     Audit seniors' perceptions of the goals and behaviour of audit partners

Clodagh McGarry, DCU Business School, and

Breda Sweeney, National University of Ireland, Galway

14.40-15.20     UK Shareholders' Views on Threats to Auditors' Independence.

Roy Chandler, Cardiff Business School, and

Eleanor Dart, Cardiff Business School

15.20-15.35     Coffee break

15.35-17.00     Panel Session: Educating Auditors

Ursula Lucas, Bristol Business School

Aidan Lambe, Institute of Chartered Accountants in Ireland

Representatives of a small and a large firm of auditors – to be confirmed

17.15       Auditing SIG Executive Committee meeting

19.30    Pre dinner drinks sponsored by KPMG

20.00    Conference dinner, followed by traditional Irish music


DAY 2 - Saturday 24 March 2007

09.00-09.45     Keynote session 2: Assurance Services

Jo Iwasaki, Manager, Audit and Assurance Faculty

The Institute of Chartered Accountants in England & Wales

09.45-10.25     An Investigation into the Application of Continuous On-line Auditing

in the United Kingdom

Kamil Omoteso, Leicester Business School, De Montfort University

Ashok Patel, Leicester Business School, De Montfort University and

Peter Scott, Leicester Business School, De Montfort University

10.25-10.45     Coffee break              

10.45-11.25     Factors impacting on the ethical decision making process of audit seniors

Breda Sweeney, NUI Galway

Bernard Pierce, DCU Business School

Don Arnold, Union College Graduate Management Institute

11.25-12.05     Pushing Elephants Uphill - Teaching Ethics. It Works!

Conor O’Leary, Queensland University of Technology

12.05-12.45     Does Auditor Choice Influence Earnings Conservatism?

Wendy Beekes, Management School, Lancaster University

Shaling Li, Management School, Lancaster University, and

Ken Peasnell Management School, Lancaster University

12.45-13.00         Conference conclusions

13.00-14.00     Buffet Lunch














































Back to BAA Auditing Special Interest Group