British Accounting & Finance Association

  Auditing
Special Interest Group

 

 
YOUR LOCATION:

Aston Business School :

Finance, Accounting

& Law Group :

BAA Auditing Special Interest Group Registration Information

 

25th Audit & Assurance Conference

Organised by the

The Auditing Special Interest Group (ASIG)

of the British Accounting & Finance Association (BAFA)  

in Edinburgh Business School, Edinburgh University, Scotland, UK

 

Conference Programme

DAY 1 Thursday 23 April 2015

09.30               Registration/coffee

 

10.00 - 10.10               Room: Auditorium

Introduction – ilias G Basioudis, Chairman of Auditing SIG, Aston Business School

“Eulogy” David Gwilliam

 

10.10 - 10.50

Session 1a: Auditorium

Capital Raising and Demand for Auditing in Private and Public Firms

Wen Hua Sharpe, Peter Carey, Hong Feng (John) Zhang (all from Deakin University, Australia)

Chair: Joost van Buuren, Nyenrode Business University, The Netherlands

 

Session 1b: LT5

Mitigating the Dilution Effect of Non-Diagnostic Information on Auditors’ Judgments Using a Frequency Response Mode

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

 

Chair: Marianne Van Staden, UNISA South Africa

10.50 – 11.05              Coffee break

11.05 – 12.30

Panel Session 1: Auditorium

Where next to build confidence and trust in the accounting profession?

Steve Maslin, Chair, Partnership Oversight Board, Grant Thornton UK                 

“The aims of the Policy and Regulatory Group (PRG) in building the reputation of the large accounting firms”

Henry Irving, Secretary, Audit Quality Forum, Head of Audit & Assurance Faculty, ICAEW

“Current audit developments and the potential for academic research”

Iain Coke, Head of Financial Services Faculty, ICAEW

“Making audit more relevant; lessons from banking”

Nick Jeffrey, Global Leader, Public Policy, Grant Thornton

"Where does the profession stand in the current taxation debate?”

Catriona Paisey, ICAS Ethics Committee and University of Glasgow

“The importance of ethics and the individual”

Chair: Stuart Turley, University of Manchester

12.30 - 13.30   Buffet lunch in Concourse

 

13.30 –14.10

Session 2a: Auditorium

Enhancing professional skepticism via partner communication of fraud brainstorming outcomes

Noel Harding and Ken T. Trotman (UNSW Sydney, Australia)

Chair: Martin Nolan, Institute of Technology Tallaght, Ireland

 

Session 2b: LT5

Audit Education session:

 

An audit simulation in teaching auditing (20 min incl. Q&A)

Kirsty Abrahams and Wendy Mason Burdon (both from Northumbria University, UK)

 

Teaching auditing using a second life audit simulation (20 min incl. Q&A)

Susan Whittaker (University of West England, UK), and Jamie Wells (University of Worcester, UK)

Chair: Roy Chandler, Cardiff University

14.10 - 14.50

Session 2a continues: Auditorium

Can an audit firm’s tone at the top messaging attenuate confirmation bias in audits of fair value measurements?

Jonathan S. Pyzoha, Mark Taylor, and Yi-Jing Wu (all from , Case Western Reserve University, USA)

Chair: Martin Nolan, Institute of Technology Tallaght, Ireland

 

Session 2b continues: LT5

Do Audit Firms’ Procedure Descriptions Communicate Service Quality Level? An Experiment Applying New IAASB Assurance Standards

Sandra Vera-Muñoz (University of Notre Dame, USA), Lisa Milici Gaynor (University of South Florida, USA), Linda McDaniel (University of Kentucky, USA), and William Kinney (University of Texas at Austin, USA)

Chair: Roy Chandler, Cardiff University

14.50 - 15.05  Coffee break

15.05 - 15.35

Session 3, ICAS session: Auditorium

Keynote speech 1: “Assurance on KPIs”

David Wood, Executive Director, Technical Policy and Support, ICAS

Chair: ilias G Basioudis, Chairman of Auditing SIG, Aston Business School

15.35 - 17.00

Panel Session 2: Auditorium

 “ICAS/FRC research projects - The skills and competency requirements of today’s and tomorrow’s auditor”

Karin Barac, University of Pretoria, South Africa

Stuart Turley, University of Manchester

Ian Paterson Brown, Convener ICAS Ethics Committee, Chairman of Payfront, formerly Finance Director of FTSE 250 financial services company

Steve Maslin, Chair, Partnership Oversight Board, Grant Thornton UK

Chair: Allister Wilson, Partner EY and Convener of the ICAS Research Committee

 

 

17.00 - 17.30   Room: LT5 --- AGM of Auditing Special Interest Group of BAFA

(everyone is welcome)

 

19.30               Pre-dinner drinks, Murrayfield Stadium

20.00               Dinner, Murrayfield Stadium

 

 

Conference Programme

DAY 2 Friday 24 April 2015

09.30 – 10.30 

Session 4: ICAEW session: Auditorium

Assurance on Regulatory Information – Developments in financial services

Iain Coke, Head of Financial Services Faculty, ICAEW

Chair Session: Ian Fraser, University of Stirling

 

10.30 - 11.00

Session 5: Auditorium

Keynote speech 2: Experience in the first year with the new extended auditor’s report

Nick Land, Chairman of the Codes and Standards Committee, FRC, member of various Audit Committees of UK companies

Chair Session: Ian Fraser, University of Stirling

11.00 - 11.20               Coffee break

11.20 - 12.00  

Session 6a: Auditorium

Dumbell’s: the Last Victorian Bank Fraud

Roy Chandler (University of Cardiff, UK)

Chair: Susan Whittaker, University of West of England

 

 

Session 6b: LT5

Recognition and control of professional skepticism in Big 4 and non-Big 4 audit firms

Amin S. Sofla & Tobias Svanstrom (both from Umea University, Sweden)

Chair: Maria Scanlon, DCU Business School, Ireland

12.00 - 12.40

Session 6a continues: Auditorium

Substantial doubt and the entropy of auditors’ going concern opinions

Kim Ittonen (Hanken School of Economics, Finland), Per-Christen Tronnes (University of New South Wales, Australia), and Leon Wong

(University of New South Wales, Australia)

Chair: Susan Whittaker, University of West of England

 

Session 6b continues: LT5

If the audit committee speaks, does the board listen? Interdependencies between the audit committee and the rest of the board

Liesbeth Bruynseels, Ann Gaeremynck, and Mathijs Van Peteghem (all from KU Leuven, Belgium)

Chair: Maria Scanlon, DCU Business School, Ireland

12.40 – 13.40  Buffet lunch in Concourse

13.40 - 14.20  

Session 7a: Auditorium

Audit partner experiences and audit quality

Joost van Buuren (Nyenrode Business University, Netherlands), and Monika Causholli (University of Kentucky, USA)

Chair: Wen Hua Sharpe, Deakin University, Australia

 

Session 7b: LT5

An empirical study of the consequences of key audit matters disclosed in the audit report

Jean Bédard (Université Laval,Canada), Nathalie Gonthier-Besacier (University of Grenoble, France), and Alain Schatt (University of Lausanne, Switzerland)

Chair: Kim Ittonen (Hanken School of Economics, Finland

14.20 - 15.00    

Session 7a continues: Auditorium

Audit fees in the UK from 2003 to 2011: Is the audit profession benefiting from the guardianship problems it helped to create?

Omaima Hassan (Brunel University London, UK), Louise Crawford and David M Power (both from University of Dundee, UK)

Chair: Wen Hua Sharpe, Deakin University, Australia

 

 

Session 7b continues: LT5

 

[CANCELLED]

Framing the Assurance Concept through Constructing Standards

Amanda Sonnerfeldt (Lund University, Sweden)

Chair: Kim Ittonen (Hanken School of Economics, Finland

 

15.00 – 15.10 Conference conclusions

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Back to BAFA Auditing Special Interest Group