| Report on the University
of Alberta Conference on Recent Accounting Abuses
In May
2003, the Department of Accounting & MIS of the University of Alberta, with
the assistance of the Institute of Chartered Accountants of Alberta, sponsored
a conference entitled "Financial Reporting under Scrutiny: Reflecting
on the Series of Recent Accounting Abuses."
The two-day
international conference was a forum for scholars and practitioners to consider
and exchange ideas on the recent spate of accounting abuses. Academics from
across North America presented papers on a variety of topics. From professional
attitudes to corporate governance, conference sessions provided various
perspectives on the accounting abuses, including possible causes and effects,
as well as an examination of potentially related and more widespread
problems.
The
following papers were presented at the Conference:
| PAPER |
AUTHOR(S) |
| Financial Engineering, Corporate Governance, and the Collapse of
Enron |
Stuart L. Gillan and John D. Martin, University of
Delaware |
| A League of Their Own? Financial Analysts' Responses to Restatements
and Corrective Disclosures |
Paul Griffin, University of California, Davis |
| Professional Insecurity, Accountant Identity and the Erosion of
Accountancy's Jurisdictional Boundaries |
Yves Gendron, University of Alberta; and Roy Suddaby, University of
Iowa |
| Is CEO Certification of Earnings Numbers Value-Relevant? |
Utpal Bhattacharya, Peter Groznik and Bruce Haslem, Indiana
University |
| Accountability and Independence in Corporate Governance: A
Structuration Perspective on Board Responsibilities |
Cameron Graham and Duncan Green, University of Calgary |
| Exploring the Term of the Auditor-Client Relationship and the Quality
of Earnings: A Case for Mandatory Auditor Rotation? |
James Myers and Linda A. Myers, University of Illinois at
Urbana-Champaign; and Thomas C. Omer, University of Illinois at
Chicago |
| Former Audit Firm Personnel as CFOs: Frequency and Effect on Audit
Quality |
Thomas D. Dowdell and Jagan Krishnan, Temple University |
| Evidence about Auditor-Client Management Negotiation Concerning
Client's Financial Reporting: The Chief Financial Officer Perspective
|
Steven Salterio, University of Waterloo; Susan McCracken, University
of Toronto; and Michael Gibbins, University of Alberta |
| Have Accountants Lost the Moral Right to Conduct Audits? |
Paul Dunn and Ian Adamson, Brock University |
| Known by the Company They Keep: A Study of Political Campaign
Contributions Made by the United States Public Accounting Profession
|
Peggy D. Dwyer and Robin W. Roberts, University of Central
Florida |
| Accounting for Enron: Media Accounts,
Cultural Narratives, and the Reproduction of "Faith" in the Markets
|
James Williams, University of Alberta |
| What if Andersen Had Shredded in Toronto or Calgary? The Potential
for Criminal Liability for Canadian Public Accounting Firms |
Sally Gunz and Steven Salterio, University of Waterloo |
About 60
people participated in the Conference, including people from the Alberta
Chartered Accountants profession. According to Steve Glover, Executive Director
of the Institute of Chartered Accountants of Alberta, the conference was an
important aspect of the profession's process of renewal and rejuvenation:
"Accounting research plays a key role in the growth and development of the
profession and is particularly relevant during this challenging time. The
conference brought a number of perspectives to the table, stimulating
discussion and facilitating an exchange of ideas. Forums like this ensure the
profession continues to grow and develop."
The papers
presented at the Conference can be accessed at the following website:
http://www.bus.ualberta.ca/Accounting-MIS/Conference/conference%20paper.htm.
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