British Accounting & Finance Association

  Auditing
Special Interest Group

 

 
YOUR LOCATION:

Aston Business School :

Finance, Accounting

& Law Group :

BAA Auditing Special Interest Group Registration Information

 

22nd Audit & Assurance Conference

Organised by the

The Auditing Special Interest Group (ASIG)

of the British Accounting & Finance Association (BAFA)  

in Savoy Place, London

 

Conference Programme

DAY 1 Thursday 17 May 2012

09.30                  Registration/coffee

Council Chamber:

10.00 - 10.10      Introduction – ilias G Basioudis, Chairman of Auditing SIG in

Session 1: Council Chamber

10.10 - 10.40

Keynote speech 1: Audit and its contribution to good governance

            Stephen HADDRILL, Chief Executive Officer, Financial Reporting Council, UK

10.40 - 11.10

Keynote speech 2: Developing Global Solutions - A Shared Responsibility

            Warren ALLEN, Deputy President, IFAC

11.10 - 11.40

Keynote speech 3: “The Sharman Inquiry: Going concern issues and auditor reporting”

            David PITT-WATSON, Chair of Hermes Focus Funds and member of the Sharman Inquiry

Chair Session 1: Brenda Porter, University of Exeter

11.40 - 11.55               Coffee break 

11.55 - 12.35  

Session 2a: Council Chamber

The impact of the client risk management process and auditor business process analysis on auditor risk judgments

Natalia Kochetova-Kozloski and Thomas M. Kozloski (Saint Mary’s University, Canada), William F. Messier, Jr. (University of Nevada, Las Vegas, USA, and Norwegian School of Economics-NHH)

Chair: Wendy Green, Australian School of Business, Australia

 

Session 2b: Thompson Room

Corporate Fraud, auditor turnover, and managerial entrapment - a behavioural game-theoretic approach

Richard Fairchild (University of Bath, UK), Oliver Marnet and David Gwilliam (Exeter University, UK)

 

Chair: Ulrike Stefani, University of Konstanz, Germany

12.35 - 13.15

Session 2a continues: Council Chamber

The Effects of time budget pressure and intentionality on audit supervisors’ response to audit staff false sign-off

Troy A. Hyatt (Boise State University, USA), Mark H. Taylor (Case Western Reserve University, USA)

Chair: Wendy Green, Australian School of Business, Australia

 

Session 2b continues: Thompson Room

Audit risk premiums: insights from the German audit market – do auditors in the German audit market price risk adequately?“

Julia Baldauf, Erich Pummerer, Marcel Steller (Innsbruck University, Austria)

Chair: Ulrike Stefani, University of Konstanz, Germany

13.15 - 14.15   Lunch (in Savoy Place)

Session 3: Panel Session 1 (Council Chamber)

14.15 - 15.20

Panel Session 1: “Auditor reports/communications: How might they be improved: Part I

Dan MONTGOMERY, Vice Chair of IAASB, Partner in E&Y USA

Wolfgang P. BÖHM, Director, International Affairs, Institute of Public Auditors, Germany

Cédric GELARD, Director of Technical Services, Institute of Statutory Auditors CNCC, France (and member of IAASB)

David Herbinet, Partner and member of UK Executive Board of Mazars

Chair Session 3: Steve Leonard, Project Director, Audit & Assurance Standards, FRC

15.20 - 15.35               Coffee break

Session 4: Council Chamber

15.35 - 16.05

Keynote speech 4: “Developments of the Commission’s green paper on audit policy

Arvind WADHERA, Acting Head of the Audit Policy Unit, Directorate General Internal Market and Services, European Commission

Session 4 cont: Panel Session 2 (Council Chamber)

16.05 - 17.25

Panel Session 2: “Auditor reports/communications: How might they be improved: Part II

Pauline WALLACE, PwC Partner, UK Head of Public Policy & Regulatory Affairs

Patricia SUCHER, Financial Services Authority FSA, UK

Richard FLECK, Chairman of Conduct Committee of FRC and Chairman of FRRP, UK

Paul LEE, Director of Hermes Asset Management Ltd, UK

Arvind WADHERA, Acting Head of the Audit Policy Unit, Directorate General Internal Market and Services, European Commission

Chair Session 4: Anthony Carey, Partner Mazars

 

17.25 - 18.00   AGM of Auditing Special Interest Group of BAFA

(everyone is welcome)

 

19.30               Pre-dinner drinks, Strand Palace Hotel

20.00               Dinner, Strand Palace Hotel

 

 


 

Conference Programme

DAY 2 Friday 18 May 2012

Session 5: Panel Session 3 (Council Chamber)

08.50 - 10.20  

Panel Session 3: “The new exposure draft of the International Education Standard - IES 8, Competence Requirements for Audit Professionals

Greg OWENS, Director of Audit Learning, BDO and an IAESB Technical Advisor

Mark Protherough, Executive Director, Learning & Professional Development, ICAEW

Suzanne Poseley, Course Director, Education, ICAS

Clare Minchington, ACCA, and member of advisory board of IAAER

Jon Hooper, Head of International Relations, FRC UK and member of IFAC’s International Accounting Education Standards Board (IAESB) Consultative Advisory Group

Paul de LANGE, Professor, RMIT, Australia (and Executive Committee member of IAAER)

Chair: Greg Owens, Director of Audit Learning, BDO and an IAESB Technical Advisor

10.20 - 11.00

Session 6a: Council Chamber

Is joint audit bad or good? Efficiency perspective evidence from three European countries

Cédric Lesage (HEC Paris, France), Nicole Ratzinger-Sakel (Ulm University, Germany), Jaana Kettunen (University of Jyväskylä, Finland)

Chair: Pranil Prasad, University of the South Pacific, Fiji

 

Session 6b: Thompson Room

Effects of voluntary interim reviews on audit fees, non-audit fees and earnings quality

Balthasar Hoehn (University Wuerzburg, Germany)

Chair: Kim Pettersson, Copenhagen Business School, Denmark

11.00 - 11.15               Coffee break

Session 7: Council Chamber

11.15 - 11.45

Keynote speech 5: Can you trust the auditors?”

Charles Bowman, Chairman ICAEW Audit and Assurance Faculty, and PwC partner   

11.45 - 12.15

Keynote speech 6: Why the profession must change

James BARBOUR, Director, Technical Policy, ICAS

Chair Session 7: Nina Sharma, University of Cardiff

12.15 - 12.55  

Session 8a: Council Chamber

The Importance of audit-team and audit-firm attributes in perceptions of audit quality 

Alan Kilgore, Renee Radich, Graeme Harrison (Macquarie University, Australia)

Chair: Natalia Kochetova-Kozloski, Saint Mary’s University, Canada

 

Session 8b: Thompson Room

Observability of audit fees, initial audit fee discounting, and audit quality: further tests of two competing theories

Xijia Su and Xi Wu (Central University of Finance and Economics, China)

Chair: Nicole Ratzinger-Sakel, Ulm University, Germany

12.55 - 13.30     Buffet lunch (in Savoy Place)

Session 9: Council Chamber

13.30 - 14.00

Keynote speech 7: The future of audit: The view of an audit partner”

Allister WILSON, E&Y UK partner and Convener of ICAS Research Committee

14.00 - 14.30

Keynote speech 8: Taking audit policy forward”

Hilde BLOMME, Deputy Chief Executive, FEE

Chair Session 9: Ian Fraser, University of Stirling

14.30 – 15.10 

Session 10a: Council Chamber

Implications of differences in country-specific caps on auditor liability for audit quality and corporate valuation

Kim Pettersson (Copenhagen Business School, Denmark)

Chair: Alan Kilgore, Macquarie Univ., Australia

 

Session 10b: Thompson Room

Independent audit inspection in the eyes of the Big four firms in the UK

Mohamed Khaled Eldaly (University of Bedfordshire, UK)

Chair: Thomas M. Kozloski, Saint Mary’s University, Canada

15.10 - 15.25               Coffee break

15.25 - 16.05  

Session 11a: Council Chamber

Assurance of CSR reports published by the IBEX-35 companies and explanatory variables

Laura N. Sierra (Universidad Pablo de Olavide, Sevilla, Spain), Ana Zorio and Maria A. García-Benau (Universitat de Valencia, Spain)

Chair: Marcel Steller, Innsbruck University, Austria

 

Session 11b: Thompson Room

The interdependence between audit market structure and the quality of financial reporting: the case of non-audit services

Christopher Bleibtreu and Ulrike Stefani (University of Konstanz, Germany)

Chair: Balthasar Hoehn, University Wuerzburg, Germany

16.05 – 16.45 

Session 11a continues: Council Chamber

Factors that influence perceptions of greenhouse gas assurance provider quality

Wendy Green (Australian School of Business, Australia)

Chair: Marcel Steller, Innsbruck University, Austria

 

Session 11b continues: Thompson Room

Director liability and audit fee: a comparison of Australia, Fiji and New Zealand

Fazeena Hussain, Arvind Patel, Pranil Prasad (University of the South Pacific, Fiji)

Chair: Balthasar Hoehn, University Wuerzburg, Germany

16.45 - 16.50   Conference conclusions (Council Chamber)

If you would like to download and print the conference programme, then please click here to access a .pdf version of the programme

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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