Aston Business School :

& Law Group :

19th National Auditing Conference

Auditing Special Interest Group

of the British Accounting Association

hosted by Exeter University BUSINESS SCHOOL

Sponsors:

Association of Chartered Certified Accountants

Institute of Chartered Accountants in England and Wales

Institute of Chartered Accountants of Scotland

DAY 1 Friday 27 March 2009

10.00              Registration/coffee

10.55 -11.00   Introduction

Keynote session 1

11.00 –11.45   Challenges facing auditors in the current environment

Diana Hillier, Partner, PricewaterhouseCoopers

11.45 - 12.25  Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners

Vivien Beattie (University of Glasgow, UK),

Stella Fearnley (University of Bournemouth, UK), and

Tony Hines (University of Portsmouth, UK)

12.25 - 13.05   Naivete or muddled methodology?  The accounting and auditing implications of Independent Insurance

David Gwilliam (University of Exeter, UK)

13.05 - 14.00               Lunch

14.00 - 14.40  Threshold concepts: a new framework for pedagogy within auditing?

Susan Whittaker (University of West of England, Bristol, UK)

14.40 - 15.20    Practical training for auditors: the views of students

Neil Marriott (The University of Winchester, UK)

Marlene Davies (University of Glamorgan, UK),

Jonathan Evans (University of Glamorgan, UK) and

Brian Telford (University of Glamorgan, UK)

15.20 - 15.35               Coffee break

15.35 -17.00    Panel Session:  The impact of the credit crunch on the profession, and the difficulties of auditing fair values

Steve Maslin (Head of External Professional Affiars, Grant Thornton)

Shona Godefroy (Audit Partner at Thomas Westcott)

Margaret Woods (Nottingham University Business School)

17.15                  BAA Auditing SIG Annual General Meeting

19.30                  Pre dinner drinks

20.00                  Conference dinner, followed by Céilidh

DAY 2 Saturday 28 March 2009

Keynote session 2

09.00 - 09.45     Ethics, markets, regulation and the public interest

Tony Bromell, Head of Accountancy Markets and Ethics, ICAEW

09.45 - 10.25     Audit quality and the partner effect: evidence from the European listed companies

J.P. van Buuren (Nyenrode Business Universiteit, The Netherlands)

10.25 - 10.45     Coffee break              

10.45 - 11.25      Perceived auditor independence and audit firm fees

Kevin Holland (University of Southampton, UK) and Jennifer Lane (Aberystwyth University, UK)

11.25 - 12.05     Cultural Classification and Internal Auditing Standards: A Comparative Study of Use and Compliance in 19 Countries

Mohammad J. Abdolmohammadi (Bentley University, USA), and

Gerrit Sarens (Université Catholique de Louvain, Belgium)

12.05 - 12.45     Competition, Choice and Governance in the UK Audit Market: Interview Evidence

Kevin McMeeking (University of Exeter, UK)

12.45 - 13.00     Conference conclusions

13.00 - 14.00     Buffet lunch

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