2001 Midyear Meeting in Houston, TX
2001 Distinguished Service Award
The Auditing Section presented its Distinguished Service in Auditing award to
Dan M. Guy. This award is presented annually to recognize outstanding
career achievements that have a lasting and significant impact on the field of
Auditing, as evidenced by service to the auditing profes-sion or the Section or
by significant contributions in scholarship.
The selection committee
consisted of Abe Akresh (Chair), Dave Landsittel, Tom Powell, Bob Sack, and
Jerry Sullivan. From 1979 to 1996, Dr. Guy served as AICPA Director of
Audit Research, Vice PresidentAuditing and Vice
PresidentProfessional Standards and Services. During his tenure,
the AICPA issued over 40 Statements on Auditing Standards (including SAS 39,
47, the expectation gap series, and 82), most of the attestation standards, and
many audit guides; Dan developed the audit risk alert series, the Auditing
Practices Release series, the compilation and review alerts, and the concept of
user-friendly standard setting. Dan has published over 50 articles, 13
continuing education courses for CPAs, 9 books including an auditing text in
its fifth edition and an audit sampling text in its fourth edition, and just
recently a guide on professional ethics for CPAs. Dr. Guys Ph.D. is
from The University of Alabama at Tuscaloosa.
Auditing Education Award
The Auditing Section named Ken T. Trotman (The University of New South
Wales, Australia) the 2001 Outstanding Auditing Educator. Over more than two
decades, Ken has helped students to master key auditing concepts, theories, and
practices. He has relentlessly challenged his students to wrestle with the most
vexing auditing issues and has consistently brought the very latest thinking
from research papers into his classroom. Ken has educated an entire
generation of Australian students at the undergraduate and graduate levels.
Many of the finest accountancy educators in Australia were supervised or
significantly influenced by Kens research and methodological writings.
And via his research, visiting appointments in the U.S., and many, many
presentations around the world, Kens reach truly has been global. In
recognition of sustained and superior contributions as a leading classroom
instructor, supervisor and advisor to doctoral students, writer of articles and
books for the academy and practice, and an innovative scholar, we are pleased
to name Ken T. Trotman the 2001 Outstanding Auditing Educator. The 2001
Outstanding Auditing Educator Selection Committee consisted Karen Pincus
(Chair), Jack Krogstad, Frederick L. Neumann, and Ira Solomon.
to the Auditing Literature Award
The 2001 Notable Contribution to the Auditing Literature award was presented to
D. Eric Hirst and Lisa Koonce for their paper Audit Analytical
Procedures: A Field Investigation published in the Fall 1996 issue of
Contemporary Accounting Research. Hirst and Koonce recognized a growing
gap between current audit practice and the tasks used in many experimental
studies of analytical procedures. They conducted a field study in which
they interviewed audit seniors, managers, and partners. The research provided a
number of important insights into the practice of analytical procedures, many
of which reject conventional wisdom of academics as to how these procedures are
performed. These insights have been useful to audit educators, researchers,
practitioners, and policy makers (e.g., the findings were presented to the
Auditing Standards Board). The 2001 Notable Contribution to the Auditing
Literature Award Selection Committee was composed of Vicky Hoffman (Chair),
Kathryn Kadous, Tom Noland, Michael Willenborg, and Mark Zimbelman.
Kevan L. Jensen received the 2001 Audit Section Outstanding Dissertation Award
with his submission of Conflicting Accountability and Auditors
Decision Behaviors. This important thesis represents one of the
first attempts to empirically investigate how auditors assess and make
trade-offs when individuals or parties who hold them accountable have divergent
preferences. Prior accountability work focuses predominantly on how persons
respond when they are held accountable to a single individual or party.
His experimental investigation provides evidence that conflicting
accountability causes auditors to exert greater effort and to think more
creatively about integrative solutions, which provide some benefit to multiple
parties. The audit research community and profession both will reap benefits
from Kevans dissertation efforts, which were guided by the oversight of
his dissertation committee co-chaired by Robert Knechel (University of Florida)
and William Messier (Georgia State University). Professor Jensen currently is
an assistant professor at the University of Oklahoma, and he received his Ph.D.
from the University of Florida. The 2001 Auditing Section Outstanding
Dissertation Award Selection Committee was composed of Sarah Bonner (Chair),
Chris Hogan, Roger Martin, and Mark Peecher.
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