| A Commentary on the Auditing Doctoral Consortium Charles Bame-Aldred On January 17, 2002, I attended the third annual Auditing Doctoral Consortium conducted by the American Accounting Association at the Royal Plaza Hotel in Orlando, Florida. While participating in the various presentations on auditing research, I realized I had attended each auditing consortium since its inception in 2000. I wanted to share some thoughts about the benefits of the auditing consortium. Since January 2000 I have had the privilege to hear many distinguished faculty members discuss their research interests. Ron King, Rachael Schwartz, and Dan Simunic discussed experimental economics research in auditing. Mark Peecher, Ira Solomon, and Steve Salterio presented their views on behavioral research in auditing. Bill Kinney, Steve Kachelmeier, Rick Tubbs, Joe Carcello, Mark DeFond, and Mike Stein all presented their research before an eager group of 30 plus Ph.D. students. In addition, the journal editors from Contemporary Accounting Research, The Accounting Review, and AUDITING: A Journal of Practice & Theory provided their advice for building a successful record of publication. One of the primary benefits of attending the doctoral consortium is exposure to a wide variety of talented researchers from different methodological disciplines. Doctoral students who attend are privileged to hear presenters discuss their assessment of the literature and stimulate discussion about future research topics. For most students, finding a dissertation topic is a significant undertaking. The original idea for my dissertation came in part from a presentation that was made at the consortium. The opportunity to listen to discussion leaders of the caliber who are invited to the consortium increases the potential of developing a dissertation topic and/or other researchable ideas. In addition, the presenters are typically very willing to further discuss issues of interest to students about different research topics when the consortium concludes. However, there is more to the consortium than finding a dissertation topic and learning the ropes of the publication process. The auditing doctoral consortium brings together students from different schools with similar research interests, providing opportunities to meet and get to know one another. These associations can lead to friendships and professional associations that may continue for many years. Over time, such contacts could lead to the co-authoring of research. I met two of my best friends at the consortium and we have continued a friendship for three years and just recently began working on research together. The transition from student to faculty will be facilitated by having good co-authors in tow. The Auditing Section conducts the consortium for the benefit of those students interested in conducting research in auditing and assurance services. Consortium organizers have provided this opportunity to Ph.D. students to learn from outstanding faculty in the Section who donate their time and energy to help all students become better researchers. In return, the Auditing Section needs young academics to get involved and stay involved. A great place to begin such involvement is at the consortium next January and to there establish associations that could last a lifetime. |