The Auditors Report

Editor’s Notes

The Tenth Annual International Symposium on Audit Research (ISAR) will be hosted by University Maastricht, Netherlands on July 2 and 3, 2004. More details will be available shortly—you should check the ISAR’s website at http://www.isarhq.org/index.html.

The first paper mentioned in the “Have You Seen …?” column is one of a series of articles by Max Bazerman and a variety of other authors involving auditor independence. These papers are fascinating, and I highly recommend them. You can find references to some of these papers at http://www.people.hbs.edu/mbazerman/.

While we have people who put together the “Have You Seen …?” column, I welcome any additional input—if there’s something you would like to share with readers, please feel free to send it to me.

I assign Floyd Norris’ (Fridays) and Gretchen Morgenson’s (Sundays) columns in The New York Times as required reading in my graduate auditing classes. These columns are an excellent resource for accounting- and business-related current events. You can access them at http://nytimes.com/pages/business/columns/index.html.

I also recommend James Surowiecki’s more or less weekly column in The New Yorker magazine; he writes on various business issues, often with a psychology twist. For example, see “Coup de Grasso in the 10/6/03 issue (http://newyorker.com/talk/content/?031006ta_talk_surowiecki) and “The Talking Cure” in the 12/9/02 issue (http://www.mhinvest.com/supportArticles/talking-cure.pdf).

I am very open to new ideas for what should be included in The Auditor’s Report. If anyone has any suggestions or would like to write something, please let me know (rhouston@cba.ua.edu).

Back to Contents Page