British Accounting Association   Auditing
Special Interest Group

 

 
YOUR LOCATION:

Aston Business School :

Finance, Accounting

& Law Group :

BAA Auditing Special Interest Group Registration Information

 

18th NATIONAL AUDITING CONFERENCE

hosted by CARDIFF University BUSINESS SCHOOL

Sponsors:

Institute of Chartered Accountants in England and Wales

Association of Chartered Certified Accountants

Institute of Chartered Accountants of Scotland

Friday 18 & Saturday 19 April 2008

Tentative Programme

DAY 1 - Friday 18 April 2008

10.30              Registration/coffee

10.55 -11.00   Introduction

Keynote session 1

11.00 –11.45               The Future and Challenges of Auditing and Corporate Governance

Sir Adrian Cadbury, former Chairman of Cadbury Limited and Cadbury Schweppes, and the author of the "Cadbury Code" on corporate governance

 

                           11.45 - 12.25              What do you expect? A reconfiguration of the audit expectations gap

Ian Dennis, Business School, Oxford Brookes University

 

                        12.25 - 13.05              Factors affecting external auditors’ reliance on internal audit in the current 

                                                            governance environment

Lois Munro, Queensland University of Technology, and

Jenny Stewart, Griffith University

 

13.05 - 14.00               Lunch

 

                        14.00 - 14.40               The Materiality Concept In Social and Environmental Reporting Assurance

                                                            (SERA): Evolution and Confusion?

Carla Rhianon Pel Edgley, Cardiff Business School, Cardiff University

Michael John Jones, BRASS, Cardiff Business School, Cardiff University

Jill Frances Solomon, BRASS, Cardiff Business School, Cardiff University

 

                        14.40 - 15.20               The Role of the Audit Committee in Auditor-Client Interactions:  Evidence

                                                            from the 2007 UK Regulatory Environment

Vivien Beattie, University of Glasgow

Stella Fearnley, University of Bournemouth, and

Tony Hines, University of Portsmouth

 

15.20 - 15.35               Coffee break

 

                           15.35 -17.00                Panel Session: Professional Ethics and Corporate Governance

            Sir Adrian Cadbury, chair 

            David Molyneaux, Aberdeen University

            Diane Hillier, partner, PwC London

            Peter Denton, partner, William Denton CyF, Chartered Certified Accountants, Wales

           

            17.15                  Auditing SIG AGM

            19.30                  Pre dinner drinks

20.00                  Conference dinner, followed by Céilidh

 

DAY 2 - Saturday 19 April 2008

 

Keynote session 2

09.00 - 09.25     The Audit Clarity Project of IAASB

Katharine Bagshaw, Manager, Auditing Standards, ICAEW

09.25 - 09.45     The Auditor’s Report: A Time for Change?

Steven Leonard, Project Director of Financial Reporting Council / Auditing Practices Board

 

09.45 - 10.25     The Role of the Long Form Statutory Audit Report in Corporate Governance: Evidence from the Polish Profession

Marek Schroeder, Birmingham Business School, University of Birmingham

Danuta Krzywda, Katedra Rachunkowości, Uniwersytet Ekonomiczny

 

10.25 - 10.45     Coffee break              

 

10.45 - 11.25      Why Big 4 Firms are Not Preferred in an Emerging Market: An Empirical Analysis of Auditor Switches from Big 4 to Local Firms in China

Charles J. P. Chen, City University of Hong Kong

Xijia Su, City University of Hong Kong, and

Xi Wu, Central University of Finance and Economics, Beijing, China

 

11.25 - 12.05     Financial restatements, audit fees, and the moderating effect of CFO turnover

Dorothy A. Feldmann, Bentley College, Department of Accountancy

William J. Read, Bentley College, Department of Accountancy

Mohammad Abdolmohammadi, Bentley College, Department of Accountancy

 

12.05 - 12.45     Information and Communications Technology and Auditing: Current Implications and Future Directions

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           

 

12.45 - 13.00      Conference conclusions

13.00 - 14.00     Buffet lunch

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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