The Auditing Section: Reflections on a Fourteen Year History
D. Dewey Ward - Historian - August, 1990
Description and Index

D. Dewey Ward of Michigan State University presented his historian's report at the 1990 Annual Meeting. In conjunction with the Accounting Association's 75th anniversary, his report was published in The Auditor's Report in four installments starting with the Fall, 1990 issue. It is difficult to capture such a detailed report in an electronic format. To aid readers, each section is presented in a separate file or "page." At the end of each section, there are links that allow the reader to return to this index, continue to the next section or return to the Auditing Section's Mission Page.

Index

  • Part 1 - Original Foreword to the series by Wanda Wallace, editor of The Auditor's Report (1990), Prelude and Introduction

  • Part 2 - Organization and Structure

  • Part 3 - Standing Committees

  • Part 4 - Section Growth

  • Part 5 - Communications with Members

  • Part 6 - Recognitions and Awards

  • Part 7 - Bylaws, Bylaw Changes and Referendums

  • Part 8 - Leadership

  • Part 9 - Annual Meetings


The Auditing Section: Reflections on a Fourteen Year History
D. Dewey Ward - Historian - August, 1990
Description and Index

D. Dewey Ward of Michigan State University presented his historian's report at the 1990 Annual Meeting. In conjunction with the Accounting Association's 75th anniversary, his report was published in The Auditor's Report in four installments starting with the Fall, 1990 issue. It is difficult to capture such a detailed report in an electronic format. To aid readers, each section is presented in a separate file or "page." At the end of each section, there are links that allow the reader to return to this index, continue to the next section or return to the Auditing Section's Mission Page.

Index

  • Part 1 - Original Foreword to the series by Wanda Wallace, editor of The Auditor's Report (1990), Prelude and Introduction

  • Part 2 - Organization and Structure

  • Part 3 - Standing Committees

  • Part 4 - Section Growth

  • Part 5 - Communications with Members

  • Part 6 - Recognitions and Awards

  • Part 7 - Bylaws, Bylaw Changes and Referendums

  • Part 8 - Leadership

  • Part 9 - Annual Meetings


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Foreword, Prelude and Introduction

Original Foreword to the series by Wanda Wallace, editor of The Auditor's Report (1990)

I am very pleased that D. Dewey Ward of Michigan State University has agreed to have his historian's report, distributed at the annual meeting in Toronto, published in The Auditor's Report. This issue includes his introduction, and subsequent issues will "unfold" the major sections of the history. Such a multi-part presentation seems particularly appropriate to remind us throughout the year of the American Accounting Association's 75th Anniversary, and Al Aren's plans for celebration throughout the year. Thanks Dewey!

Prelude

In August 1988, the Executive Board of the Auditing Section acted on a recommendation of the Task Force Without Portfolio (1987) to appoint a historian for the Section. One factor suggesting the need for such a position was the lack of continuity as leadership of the Section passed from one executive officer group to another. Because elected officials served only one year, many of the details having to do with daily operations and much of the history (with history defined as anything predating the last three years) of the Section managed to "slip through the cracks". Often, newly elected officer groups would experience some training inefficiency in the early days of their short tenure due to the lack of a formalized history of the Section's activities. As an example, this report includes reference to several activities begun by the Section, performed for a while and lost by the wayside. Further, there was no concentrated effort to collect and keep central to the current officer group a set of the important documents (current and historical) that are key to the Section's creation and ongoing operations. Each Executive group relied upon the Operating Manual for National Officers and Regional Chairpersons. This manual was useful for learning the fundamentals of the Section, however it was updated, at most, only biennially. The position of Historian incorporates an ongoing responsibility for identifying and preserving the important details of Section activities and operating procedures.

One of the first assignments to the Historian was to help define the role and responsibilities of the Historian position. That effort is ongoing. There are many questions that have not been resolved. One such question is "What are the Historian's reporting responsibilities to the membership, particularly at the annual meeting?" That question will be answered by the end of the current Historian's term; August, 1991. For the time being, this "report" must suffice. It is a collection of miscellaneous facts and reflections (without definitive rhyme, reason or style) on the fourteen year history of the Section.

Much of the information contained here is taken from past issues of the Section's newsletter, The Auditor's Report. Gratitude is expressed to the present and prior editors of the newsletter for their efforts which have facilitated gathering of this information. Also, a special note of thanks to Jack Krogstad for his article, "The Section's First Five Years in Retrospect", which appeared in The Auditor's Report, Summer, 1983. Further, the Operating Manual is an invaluable resource for the Executive officers and for this Historian. Thanks to Jim Loebbecke who prepared the initial version of this manual and to the several Vice Chairpersons from Practice who were responsible for updating it. Finally my graduate assistant, Robert Allen, was a tremendous asset in data gathering and editing.

Introduction

The Auditing Section was organized at the AAA meeting in Atlanta in 1976 and shortly thereafter, began publishing The Auditor's Report. The Section quickly established itself by drawing up Bylaws and offering CPE programs at regional and national AAA meetings. The purpose of the Auditing Section, as specified in the Bylaws and Operating Manual is to give greater attention to auditing. This gives members of the AAA with special interest in the subject area of auditing an opportunity to focus their interest and activities in the chosen discipline. To fulfill the stated purpose, the Section's Bylaws have established objectives in three areas:

  1. Education to discuss, test, and disseminate various ways of teaching auditing and audit-related topics.

    1. to foster the development and study of teaching methods and aids and to give publicity thereto;

    2. to review and evaluate teaching materials submitted for such purposes; and

    3. in general, to strive to improve the effectiveness and efficiency of instruction in this area.

  2. Research to encourage, facilitate, and publicize research interests and projects in the audit area.

    1. to communicate interests, intentions and actual work-in-process in the area and, if possible, assist in obtaining seed money;

    2. to identify areas in need of research; and c. to give opportunity for public exposure of research results through Association sessions (annual, regional, and even special ones devoted solely to auditing) and publications (including working papers and even a separate journal for auditing, if warranted).

  3. Profession to create an opportunity for closer association between the profession and those who instruct in the field.

    1. to provide a medium through which each can become better acquainted with others' problems and successes;

    2. to create, in general, a better climate for interchange between the two groups; and

    3. to offer a formal medium through which greater cooperation may be achieved.

Since its organization, the Section has worked to address the three designated areas by establishing a variety of structural committees and positions. This organizational structure has carried out a wide array of activities for the benefit of the members.


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Organization and Structure

Exhibit I depicts the Section's organizational structure. The exhibit shows that the Section operates at two levels: national and regional. At the national level, the officers board consists of the Chairperson, Vice-Chairperson Academic, Vice-Chairperson Practice, and Secretary-Treasurer. These positions are each elected by the members at the annual business meeting. The officers board plans activities for the overall Section and provides leadership for the Section's national committee chairpersons and regional chairpersons.

Within the Section, there are eight regional chairpersons who are responsible for establishing the Section's regional organization in any appropriate form, and for coordinating Section activities within their respective regions. These chairpersons are appointed by the Section chairperson and serve for a period of 2 years. The regions plan activities suited to their members' needs and focus primarily on the AAA regional meeting programs which occur annually. The regional chairpersons report annually to the Executive Committee which then reports regional activities to the members at the Section's annual business meeting.

The regions correspond to the AAA regional structure. The Northeast, Mid-Atlantic, Southeast, Ohio, Midwest, Southwest, and Western regional structure was established shortly after the Section's organization in 1976. A Canadian Region existed until 1985. Over the history of the Section, the regions have sponsored sessions which have attracted hundreds of papers covering a wide variety of auditing topics. The Auditing Section does not control the regional programs directly. However, regional chairpersons for the Section generally have been successful in encouraging high quality research and educational presentations and in scheduling CPE activities for members in their respective regions.

The committee structure of the Section allows for extensive participation by many Section members in planning and carrying out Section activities. The committee structure also allows the added benefit of spreading the heavy workload among a greater number of people. Hundreds of Section members have spent thousands of hours in planning and carrying out their committee responsibilities over the years. Certainly, many of the successes enjoyed by the Section are a direct result of the countless hours contributed by committee directors and participants. In the sections which follow are brief discussions of the purpose and accomplishments of each of the Section's committees, first the standing committees and then other non-permanent committees.

Exhibit 1 -Organizational Structure of The Auditing Section

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Standing Committees

Research

In the early years of the Section, this committee's primary responsibility was to select papers for presentation at the annual meeting. The quality of papers submitted and presented over the years at annual meetings has been high. At the 1981 annual meeting it was announced that the Section's research activities were to be reorganized to create three subcommittees under the Research Committee Chairperson. These three subcommittees were given the responsibility for 1) the audit research bibliography, 2) annual meeting research presentations, and 3) research liaison with auditing institutions.

In 1981, reports to members in annual meeting concurrent sessions on technical issues other than research were introduced. Chairman Bart Ward had announced in 1980 his intention of forming technical committees. The first one was created to explore current utilization of computers in audit education and research and its report was presented at the 1981 annual meeting. It was decided at that time that future technical committees would work with the chairpersons of the Annual Meeting Research Subcommittee in arranging for technical presentations of their work.

The first draft of the Auditing Research Bibliography was completed in the Spring of 1980 under the direction of Robert E. Hamilton. It was placed in the working paper series of the Auditing Research Center at the University of Georgia. The Bibliography Committee also has the responsibility to provide recommendations for revising the Bibliography in future years. In 1984, Gary Holstrum worked, with financial support from Peat, Marwick, Mitchell & Co., to place the Bibliography into a key-word search diskette.

The Research Committee, under the direction of Ira Solomon, was instrumental in a three year research project culminating in the publication of Research Opportunities in Auditing: The Second Decade (1988). This was the Section's first research monograph. The purpose of the monograph was to develop an agenda for auditing research priorities for the next decade and disseminate the findings to the public and potential researchers in monograph form. In addition to being extremely beneficial to members with regard to research needs and opportunities in auditing, it received further distinction because the editors, Ira Solomon and Rashad Abdel-khalik, were recipients of the 1989-90 Wildman Award, given by the AAA under the sponsorship of Deloitte and Touche. The Wildman Award is given annually to the author(s) of research work published during the preceding three years that is judged to have the most significant impact on the advancement of the Public Practice of Accountancy.

For the monograph project, the Peat Marwick Foundation had provided two special grants to the Auditing Section to update the research agenda of the first Research Opportunities in Auditing volume (1976). The first special grant, announced in January of 1986, was to support preparation of the manuscript. The second grant was to support the printing of copies of the report for subscribers of Auditing: A Journal of Practice & Theory and for major university libraries. The grants were awarded on the basis of proposals prepared by the Section's Audit Research Agenda Committee, which was organized under the direction of the Section's Research Committee. Five subcommittees were organized with each being responsible for a particular subject area. An evaluation panel assisted in editing the subcommittee's final drafts. Exhibit II details the subject of each of the monograph's chapters, as well as the authors, editors, and evaluation panel.

Exhibit II - Research Opportunities In Auditing: The Second Decade

 

Editors:

 

A. Rashad Abdel-khalik
Chairman Auditing Research
Agenda Committee

Ira Solomon
Director of Research
AAA Auditing Section

Chapter 1 - Integration and Perspectives on
Substantive Audit Issues

by Ira Solomon
Jack L. Krogstad

Chapter 2 - Audit Approaches and Techniques

by Abraham D. Akresh
James K. Loebbecke
William R. Scott

Chapter 3 - Technological Development and EDP

by Andrew D. Bailey
Lynford E. Graham
James V. Hansen

Chapter 4 Audit Decision Making

by Robert H. Ashton
Don N. Kleinmuntz
John B. Sullivan
Lawrence A. Tomassini

Chapter 5 The Subject Matter of Auditing

by Edward J. Blocher
Robert Roussey
Bart H. Ward

Chapter 6 The Environment of Auditing

by Chee W. Chow
Lewis Kramer
Wanda A. Wallace

Evaluation Panel

Barry E. Cushing
William L. Felix
Michael Gibbins
William R. Kinney, Jr.
Jack L. Krogstad
William E. McCarthy
William F. Messier, Jr.

One of the most important research activities of the Section is the publication of Auditing: A Journal of Practice & Theory. In 1978, Fred Neumann was given a special assignment to study the feasibility of an auditing journal. In 1979, Jay Smith continued assessing the feasibility of the Section initiating an auditing journal, and recommended that a task force be established to make the final decision. The task force members were Neil Churchill, W. W. Cooper, William Kinney, Jr., James Loebbecke, Donald Leslie and Jay Smith. The task force was also charged, assuming an affirmative recommendation, with the responsibility for developing editorial policy, selecting editors and establishing publication and financial guidelines. The task force recommended the publication of a journal. William W. Cooper was named as the journal's first editor and the other members of the task force served as the first editorial board.

The first issue of AJPT was presented at the annual meeting in 1981 by Chairman Bart Ward. Of this event, Jack Krogstad wrote, "While Editor Bill Cooper was primarily responsible for the first issue, it seemed as if the culmination of the process begun over three years earlier provided a rallying point for Section members. Perhaps the journal symbolically captured the enthusiasm for and pride in the Auditing Section that so many of those present had developed." Two issues of the journal are published annually. Due to escalating costs, the Executive Committee decided in 1988 to implement a submission fee of $50 for AJPT which went into effect on January 1,1989. Since its inception, the journal has established a reputation of high quality, due in large part to the conscientious efforts of its editors. Exhibit III lists those who have served as editors for the journal.

Exhibit III- Editors of Auditing: A Journal of Practice & Theory

81

William W. Cooper

82-83

Carl Warren

83-84

Carl Warren

84-85

Andrew Bailey/Kurt Pany

85-86

Andrew Bailey/Kurt Pany

86-87

Andrew Bailey/Kurt Pany

87-88

Jack Krogstad

88-89

Jack Krogstad

89-90

Jack Krogstad

90-91

Joe Schultz

Education

Under the direction of Jack Krogstad in 1984, the Education Committee was formed as another standing committee of the Section. Jay Smith served as the first chairperson. The committee promotes audit education issues by organizing education oriented activities at the annual meeting and encouraging such activities at the regional level. During its first year, the committee developed a detailed set of "Learning Objectives of the Auditing Curriculum" which is designed to aid auditing educators in meeting specific learning objectives in their respective auditing curricula.

The Education Committee has also been involved with the Coopers and Lybrand Foundation on the Excellence in Audit Education Program. This program is considered a "partnership" between C & L and the Section who have the common goal of improving audit education. Many Section officers and past officers serve on a faculty advisory group to the C&L Foundation and help with the development of the materials which C&L ultimately presented to auditing educators around the country. These materials include a videotape simulation of an audit (CableCo Chronicles), cases from C&L's practice, learning objectives for the auditing curriculum, a videotape simulation specifically addressing planning, risk analysis and materiality (Dermaceutics, Inc.), and a microcomputer database to enable students to gain an understanding of Dermaceutics' business and industry.

The Education Committee has further addressed a wide number of education topics including the Treadway Recommendations, proposed changes in the CPA examination and fraud detection. With the increasing focus on accounting education and its deficiencies (i.e., work of the Accounting Education Change Commission) the activities of the Education Committee will continue to be an important activity of the Audit Section.

Continuing Professional Education

One of the earliest priorities of the Section was to establish continuing education programs for academics as a part of AAA annual and regional meetings. The CPE Chairperson is responsible for providing information to regional chairpersons which will assist them in structuring CPE activities. This committee has also been given the charge of sponsoring one or more CPE sessions relating to auditing in connection with the annual meeting, and to report on significant committee activities at the annual business meeting.

A wide variety of CPE courses have been offered at regional and annual meetings. Since 1979, chairpersons from all regions have been able to offer some type of CPE activity to members at regional meetings. An indication of the success of much of the CPE activity is that many of the CPE programs offered at the national meeting in recent years have been sold out to capacity of the room.

Membership

The Membership Committee is responsible for maintaining a current listing of Section members for use by the Executive Committee in making policy decisions and designing programs. This committee is also responsible for planning and execution of programs to enhance Section membership. Over the years, activities of this committee to increase awareness of the Section and its activities have included the distribution of letters, copies of the newsletter, and other materials to various organizations which may have membership interest.

Auditing Standards Committee

This committee began as a AAA committee which resulted from a proposal submitted to the AAA by the Section. Section members have always been actively involved in administering this committee and various subcommittees which are organized to address specific issues related to the establishment of auditing standards. In 1987, the AAA turned responsibility for the Auditing Standards Committee over to the Auditing Section.

The Section newsletter has been an important outlet to solicit participation and to publicize the activities of the various subcommittees functioning under the direction of the Auditing Standards Committee. The committee works closely with the Auditing Standards Division of the AICPA. The primary purpose of this committee is to evaluate discussion drafts and exposure drafts of proposed Statements on Auditing Standards and to provide research support for the AICPA Auditing Standards Division upon request by officers of the Division.

Communications

The Section's first Director of Communications was appointed in 1988. This position was created to serve as a focal point for both internal and external communications of the Section.

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Section Growth

The Section has experienced tremendous growth in its relatively short history. Evidence of this growth is seen in statistics for Section membership, revenues and in the wide variety of activities offered by the Section which are discussed within this report.

Membership

The Auditing Section held its first meeting at the annual AAA meeting in Atlanta on August 23, 1976. The vibrancy of the organization is evidenced by its steady growth. Within two years of the Section's inception, membership had grown by August, 1978 to 450 members. By 1980, membership exceeded 1,000 members. Today, there are over 1,600 members in the Section. Exhibit IV provides a detailed summary of Section membership through November, 1989 as reported by the AAA's Sarasota office.

Exhibit IV - Auditing Section Membership

Revenues

Exhibit V presents some summary highlights of the Auditing Section's financial status. In the early years, virtually all revenues came from dues. In 1981, the Section began to realize some revenue from journal subscriptions and journal advertising. Also in 1981, expenses increased dramatically due to the costs associated with publishing the journal. The Peat Marwick Foundation grants for the ROA: The Second Decade project were a significant source of non-dues revenue in 1986 through 1988.

Exhibit V- Financial Reports

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Communications With Members

The Section's newsletter, The Auditor's Report, has always been an extremely important part of the Auditing Section. It is the primary means of informing members of the Section's activities and progress. The Section is indebted to all who have served as editors or otherwise assisted with this important function.

The first edition of The Auditor's Report was published in the Winter of 1977. Corine Norgaard served as the Newsletter's first editor At that time it was decided that the newsletter would be published quarterly. In 1980, the newsletter was reduced to three issues per year. Exhibit VI is a listing of all editors of The Auditor's Report. However, there is an army of additional contributors, too numerous to mention here, who have worked to make the newsletter a success.

Exhibit VI - Editors of The Auditor's Report

Year:

Editor:

76-77

Corine Norgaard

77-78

Corine Norgaard

78-79

Jack Krogstad

79-80

Jack Krogstad

80-81

Jack Krogstad

81-82

Gerald Smith

82-83

Gerald Smith

83-84

Gerald Smith

84-85

Arnie Wright

85-86

Arnie Wright

86-87

Dennis Kimmell

87-88

Dennis Kimmell

88-89

Dennis Kimmell

89-90

Wanda Wallace

Editors of the newsletter have been conscientious about minimizing the costs of producing and mailing the newsletter. Gerald Smith was particularly instrumental in reducing newsletter costs during 1981-82. Throughout the Section's history, members have been encouraged to contribute to the newsletter by submitting articles, announcements, and suggestions. The newsletter has also established a number of regular columns which are the responsibility of column editors.

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Recognition and Awards

The Section has taken actions to recognize the outstanding achievements of its members. Three primary awards have been instituted: The Distinguished Service in Auditing Award, The Outstanding Auditing Educator Award and the Outstanding Auditing Dissertation Award.

The Section named Ken Stringer as the first recipient of the Distinguished Service in Auditing Award in 1981. This award has not been given annually, but is reserved for those times when widespread support emerges for according this special recognition. Other winners of the award have been:

YEAR

RECIPIENT

SCHOOL/ORGANIZATION

1980-81

Kenneth W. Stringer

Deloitte, Haskins & Sells

1982-83

Robert Mautz

University of Michigan

1984-85

Robert K. Elliott

Peat Marwick Main

1987-88

William W. Coopers

University of Texas

1988-89

James. K. Loebbecke

University of Utah

1989-90

Donald A. Leslie

Clarkson Gordon

1990-91

John J. Williangham

Peat Marwich Main

1991-92

Jay M. Smith, Jr.

Brigham Young University

1992-93

William R. Kinney Jr.

University of Texas

1993-94

Frederick L. Neumann

Univeity of Illinois

1994-95

Robert J. Sack

University of Virginia (Darden)

The Section began awarding the Outstanding Auditing Educator Award in 1988. Al Arens was the first recipient of the award. The following is a list of past winners of the Outstanding Auditing Educator Award:

YEAR

RECIPIENT

SCHOOL

1987-88

Alvin A. Arens

Michigan State University

1988-89

William L. Felix

University of Arizona

1989-90

Howard F. Stettler

University of Kansas

1990-91

Frederick L. Neumann

University of Illinois

1991-92

R. Glen Berryman

University of Minnesota

1993-94

Jack L. Krogstad

Creighton University

1994-95

James Loebbecke

University of Utah

The Outstanding Dissertation Award was first presented in 1988 to Mary T. Washington from the University of Southern California for her dissertation, "Audit Evidence Evaluation as a Cascaded Inference Task." The following is a list of past winners of the Outstanding Dissertation Award:

YEAR

RECIPIENT

SCHOOL

1987-88

Mary T. Washington

University of Southern California

1988-89

Vicky Heiman

University of Michigan

1989-90

Frank Buckless

Michigan State University

1990-91

Martha K. Nelson

University of Pittsburgh

1991-92

Charles E. Davis

University of North Carolina

1992-93

Kathleen D. Mills

University of Arizona

1993-94

Timothy J. Louwers

Florida State University

1994-95

Robert L. Braun

Louisiana State University

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Bylaws, Bylaw Changes and Referendums


The Bylaws (first published in The Auditor's Report, Summer 1977) were approved by voice vote at the annual meeting in Portland in 1977. Since then, several modifications have occurred:

  • The first amendment to the Bylaws was in 1978 to include a Vice-Chairperson from Practice.

  • Two referendums were approved by the members in 1978. The first was to include two or more names on the ballot for each Section office, and to make these names available to the membership in advance of the annual business meeting. The second was to give the Executive Committee the discretionary power to increase dues from 57.50 to a maximum of $15 during the next year. The referendum regarding dues was extended for another year in 1979.

  • Two changes to the Bylaws were made at the 1982 annual meeting. The first specified the selection process for the Nominating Committee. The current year's Nominating Committee appoints two regional chairpersons to serve on the following year's Nominating Committee. The committee is chaired by the immediate past Chairperson of the Section. The second change gives the Executive Committee the discretionary power to raise the annual dues of the section to a maximum of $15.

  • There were eight Bylaw changes passed in 1984 as follows:

  • Change 1 Establishment of Associate Memberships

    Change 2 Recognition of the Secretary as Secretary/Treasurer

    Change 3 Establishment of the office of Past-Chairperson

    Change 4 Recognition of Past-Chairperson as member of the Officers Board

    Change 5 Formal Recognition of the Editor of the Auditing Journal (AJPT)

    Change 6 Prevents members of the Nominating Committee from nominating themselves for office.

    Change 7 Adjust language to reflect properly the title of Secretary to Secretary-Treasurer

    Change 8 Adjust language in the existing Bylaws to be generic(e.g., "Chairman" to "Chairperson").

    Details of these eight changes are explained in the Summer, 1984 Edition of The Auditor's Report.

  • Two Bylaw changes were voted on in 1985. The first called for an increase in annual dues from $10 to $15. The dues increase was approved. The practice of nominating two individuals for each office had caused some nominees to decline a nomination. The proposal would have the Nominating Committee offer only one nominee for each office. Members voted to continue the present policy of nominating two individuals for each office.

  • A referendum was passed in 1987 to allow the Auditing Section to co-sponsor audit symposia. To date, symposia have been co-sponsored with The University of Waterloo and The University of Illinois. Publication of symposia papers as a special issue of Auditing: A Journal of Practice & Theory is possible; however decisions regarding the publication of these papers are delegated to the Editor(s) of AJPT.

  • Two changes in the Bylaws were passed at the annual meeting in Orlando in 1988. The changes extend the terms of office for the Vice-Chairperson from Practice and the Secretary-Treasurer from one to two years. The effective dates of the provisions staggered the elections so that only one of the offices will be elected each year after 1988. Both changes were proposed to maximize continuity on the Board.

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Auditing Section Officers

The Section has been fortunate to be guided by a number of very capable individuals. Exhibit VII lists all Section Chairpersons, Vice-Chairpersons and Secretary-Treasurers since the inception of the organization in 1976.

Exhibit VII - Auditing Section Officers

Year

Chairperson

Vice-Chairperson Academic

Vice-Chairperson Practice

Secretary/Treasurer

76-77

Fred Neumann

Al Arens

No position

Jack Robertson

77-78

Al Arens

Jack Robertson

No position

Donald Leslie

78-79

Jack Robertson

Neil Churchill

Jim Loebbecke

Jay Smith

79-80

Neil Churchill

Bart Ward

Jim Loebbecke

Fred Davis

80-81

Bart Ward

Bill Felix

Jim Kirtland

Don Nichols

81-82

Bill Felix

Jim Loebbecke

Jim Kirtland

Jack Krogstad

82-83

Jim Loebbecke

Joseph Schultz

John Willingham

Jack Krogstad

83-84

Joseph Schultz

Jack Krogstad

John Willingham

Wanda Wallace

84-85

Jack Krogstad

Gary Holstrum

Lynford Graham

Gerald Smith

85-86

Gary Holstrum

Dewey Ward

Lynford Graham

Gerald Smith

86-87

Dewey Ward

Gerald Smith

Donald Leslie

Carl Warren

87-88

Gerald Smith

Robert May

Robert Roussey

Jean Wyer

88-89

Robert May

Andy Bailey

Robert Roussey

Jean Wyer

89-90

Andy Bailey

Carl Warren

Robert Roussey

Zoe-Vonna Palmrose

90-91

Carl Warren

Ted Mock

Brent Inman

Zoe-Vonna Palmrose

91-92

Ted Mock

William Messier

Brent Inman

Jane Mutchler

92-93

William Messier

Robert Knechel

Steve Aldersley

Jane Mutchler

93-94

Robert Knechel

Ira Solomon

Steve Aldersley

Karen Pincus

94-95

Ira Solomon

Arnie Wright

Tom Powell

Karen Pincus

95-96

Arnie Wright

Jane Mutchler

Tom Powell

Karl Hackenbrack

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Annual Meetings

The Section's Annual Business Meeting is held each yearin conjunction with the Annual Meeting of the AAA. Exhibit VIII indicatesthe location of these meetings over the last 15 years.

Exhibit VIII - Annual Meeting Locations

76

Atlanta, Georgia

77

Portland, Oregon

78

Denver, Colorado

79

Honolulu, Hawaii

80

Boston, Massachusetts

81

Chicago, Illinois

82

San Diego, California

83

New Orleans, Louisiana

84

Toronto, Canada

85

Reno, Nevada

86

New York, New York

87

Cincinnati, Ohio

88

Orlando, Florida

89

Honolulu, Hawaii

90

Toronto, Canada

Journal

Auditing: A Journal of Practice & Theory

Auditing: A Journal of Practice & Theory is available electronically to members of the Auditing Section. If you are a AAA member and would like to join the Auditing Section, please contact AAA Headquarters.

Auditing: A Journal of Practice & Theory is indexed in the Social Science Citation Index, which is included in the Web of Science.

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Midyear Meeting

January 11-13, 2018 – Hilton Portland & Executive Tower Portland, Oregon
Please mark your calendar!

Click here for more information

#AuditProud [Save the date: September 28]

As a part of its Discover Audit initiative, the Center for Audit Quality (CAQ) is coordinating the third annual
#AuditorProud social media day on Thursday, September 28, 2017. On #AuditorProud Day, we celebrate the
audit profession, and help raise awareness about the many opportunities and benefits a career in audit can offer.
The social media event brings together individuals who are helping to educate and train the next generation of
audit professionals, students interested and considering a career in the profession, current and former auditors,
and those who work with auditors. On September 28th, we want to celebrate the audit profession and encourage
students and others to learn more about the world of opportunity a career in audit can offer.

See the toolkit that contains all the information you need so that your university/college can join the conversation on
#AuditorProud Day.

Research

» Audit Section AJPT/PCAOB Initiative: The goal of this initiative is to encourage theoretically-based, yet practice-relevant, research scholarship in the many aspects of external and internal auditing utilizing the PCAOB’s standards-setting agenda and Standing Advisory Group meetings, and the topics covered therein as substantive motivation for creative and innovative research that seeks to make a practical difference to the regulation and practice of auditing. See the linked document for specific instructions for submitting articles to AJPT under this initiative.

» Audit Section Research (ASR) Database: A Database of Auditing Research - Building Bridges with Practice


Articles published by or commissioned by the research committee in 
The Auditor's Report:

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Journal

Current Issues in Auditing

Current Issues in Auditing is published by the Auditing Section of the American Accounting Association. To promote timely, widespread dissemination of ideas to the academic and practice communities, the journal is published online and is free to all interested parties.

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