The Auditors Report

Officer Nominations for 2004–2005

Nominees for Vice President–Academic (President-Elect)

 
Mark S. Beasley
Mark S. Beasley
Mark S. Beasley is an Associate Professor in the Department of Accounting at North Carolina State University. He received a B.S. in accounting from Auburn University and a Ph.D. from Michigan State University. Before entering the academic profession, Mark was an Audit Manager with the Nashville, TN office of Ernst & Young and a Technical Manager in the Audit and Attest Division of the American Institute of Certified Public Accountants in New York City.

Mark teaches auditing courses in the undergraduate and master’s programs, where he is a member of NC State’s Academy of Outstanding Teachers, the College of Management recipient of the Board of Governor’s Teaching Award, and a member of NC State’s Academy of Outstanding Faculty Engaged in Extension. He has actively conducted research related to financial statement fraud, corporate governance, and enterprise risk management. His dissertation, which examined the relation between board of director characteristics and instances of financial statement fraud, was the recipient of the American Accounting Association’s Competitive Manuscript Award and the Auditing Section’s Notable Contributions Award. He co-authored a study published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) titled, Fraudulent Financial Reporting: 1987–1997, An Analysis of U.S. Public Companies, and a study issued by the AICPA titled, Fraud-Related SEC Enforcement Actions Against Auditors: 1987–1997. His research has been cited numerous times in national publications and has been published in numerous leading academic journals. He is the co-author of two textbooks, a casebook, and an instructional novella.

He currently serves on several editorial boards and is a member of the COSO’s Enterprise Risk Management Advisory Council and the AICPA’s Antifraud Programs and Controls Task Force. He recently completed service on the Auditing Standards Board’s Fraud Standard (SAS No. 99) Task Force and is the past Treasurer of the Auditing Section of the American Accounting Association.

   
Ken Trotman
Ken Trotman
Ken Trotman is Scientia Professor, School of Accounting, University of New South Wales, Australia. He has held visiting appointments at Boston College, Cornell University, California State Poly U-Pomona, Nanyang Technological University, and the University of Michigan. Ken has a long association with the American Accounting Association, having served several terms on the editorial boards of both The Accounting Review and Auditing: A Journal of Practice & Theory (AJPT). He was associate editor of the AJPT from 2000 to 2002, and Director of Research for the Auditing Section of the AAA from 1998 to 2000. Ken received the 2001 Outstanding Auditing Educator Award from the AAA Auditing Section. His previous administration experience includes eight years as Head of School at UNSW and five years on the executive committee of the Accounting and Finance Association of Australia and New Zealand (AFAANZ), including a year as President. Ken was awarded life membership of AFAANZ in 2001.
 

Nominee for Vice President–Practice

 
D. Scott Showalter
D. Scott Showalter
D. Scott Showalter, Partner, KPMG. Based in New Jersey, Scott is the Industry Sector Leader for KPMG’s public sector practice. From 1998 to 2002, Scott served as the national managing partner in charge of the Firm’s Assurance & Advisory Services Center (AASC), KPMG’s global center of excellence for developing and deploying assurance services, technology tools, and methodologies. With more than 28 years of experience with KPMG, he has served as a technical advisor and lead partner to many of KPMG’s largest and most complex public sector clients, including several states and major cities.

Scott has held numerous Firm leadership positions, including national industry director of KPMG’s state and local government practice, national partner in charge of assurance-based advisory services for public services, and national risk management partner for public services. He is considered a national authority on public sector financial management and performance measurement. Scott is the co-editor of Warren Gorham and Lamont’s monthly newsletter, Government Accounting and Auditing Update. In 2001, he was recognized as one of the “Top 100 Most Influential People in Accounting” by Accounting Today magazine.

Scott is a certified public accountant in New Jersey, Illinois, Indiana, Missouri, and Wisconsin, and a certified government financial manager. He has been a course instructor for the American Institute of Certified Public Accountants (AICPA) and former member of the AICPA’s Governmental Accounting and Auditing Committee. In addition, Scott currently serves as the vice-president for practice of the Auditing Section, Government Finance Officers Association, and Association of School Business Officials. Scott is a visiting instructor at the School of Commerce and Business Administration at the University of Illinois and the Kelley School of Business at Indiana University.

   

Nominees for Secretary

 
Brian Ballou
Brian Ballou
Brian Ballou is an associate professor of accounting at Miami University in Oxford, Ohio, where he teaches undergraduate and graduate auditing and risk management courses. This fall, he is visiting the University of Illinois in Champaign–Urbana, where he is teaching an undergraduate course on control of accounting information. Prior to joining Miami University in 2003, Brian was an associate professor at Auburn University, where he was on the faculty from 1997 until 2003. He earned his Ph.D. from Michigan State University in 1996. Brian currently is past chair of the Auditing Section’s Auditing Standards Committee, on which he served as chair from 2002–2003 (and worked extensively with Kay Tatum). Brian’s research interests involve decision-making aspects of strategic-systems auditing, business measurement, negotiation, and risk management.

During his tenure at Auburn, Brian received four college/department teaching awards related to his graduate-level courses on risk management and strategic-systems auditing. His publications have been in various academic and professional publications. Prior to obtaining his Ph.D., Brian’s work experience included a year-long postgraduate internship with the FASB (Norwalk, CT), two years with Ernst & Young (Indianapolis), and one year with LEXIS/NEXIS (Dayton, OH).

   
Kay W. Tatum
Kay W. Tatum
Kay W. Tatum is an associate professor of accounting at the University of Miami in Coral Gables, Florida, where she teaches undergraduate and graduate auditing courses. She joined the University of Miami’s accounting department in 1986 after earning her Ph.D. at Texas Tech University. She is a two-time recipient of the University’s School of Business Administration’s Excellence in Teaching Award. In 2002, she received the University’s Excellence in Teaching Award. She was a member of the AAA’s Auditing Standards Committee from 1999–2003, having served as chairperson from 2000–2002. She was a member of the AICPA’s Task Force that developed SAS No. 84, Communications between Predecessor and Successor Auditors, and a member of the Joint Working Group, a committee of practitioners, standard setters, and academics from the U.S., Canada, and the U.K. that studied the audit methodologies of the large accounting firms and explored how they are applying the audit risk model. She is a co-author of Developments in the Audit Methodologies of Large Accounting Firms, a monograph written by the academic members of the Joint Working Group. Kay is a member of the AICPA’s International Auditing Standards Subcommittee. She is a contributing author to the book Audit Committees: A Guide for Directors, Management, and Consultants, which is published by Aspen Law & Business. She was a member of the IIA’s Research on Internal Audit team, which developed the monograph entitled Research Opportunities in Internal Auditing.

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