The fishing pier on Clearwater Beach, site of the
2004 Midyear Meeting. |
The 2004 Midyear Meeting of the
Auditing section appeared to be a success, aided immeasurably by the beautiful
Florida weather. It provided a welcome relief for those attendees traveling
from the frozen tundra of the north. On the day prior to the meeting, the
Section (with the KPMG Foundations support) sponsored a Doctoral
Consortium which was attended by 36 doctoral students.
The meeting itself was
kicked off by the plenary speaker, Dr. Douglas R. Carmichael, Chief Auditor of
the Public Company Accounting Oversight Board, who spoke about the social
responsibility of the auditing profession. The full text of his speech is
available in Word format on the Sections website
(/audit/; link titled keynote
speech).
Jean Bedard presents plaques to thank Steve Glover and Doug Prawitt for organizing the 2004 Midyear Meeting. |
A Plenary Panel, co-sponsored by the Auditing Standards Committee and Practice Advisory Council, and moderated by Dana Hermanson,
Chair, Auditing Standards Committee, addressed Setting Auditing Standards
in the National and International Environments. Panelists included Gary
Holstrum, Consultant, Office of the Chief Auditor, PCAOB and University of
South Florida; Lynford Graham, Auditing Standards Board; and Jim Sylph,
International Auditing and Assurance Standards Board.
In addition, there were
panel discussions during the concurrent sessions that dealt with audit
committee issues; a GAO update; the implications of current audit approaches
for audit education; and field research in auditing and corporate governance.
Members of the plenary panel, "Setting Auditing Standards," just after completing their well-received song about Sarbanes-Oxley.
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Thirty-three papers were presented, including papers oriented toward education.
Another twenty papers were presented at the roundtable. This was the third year
of the roundtable, and it again was quite successful.
Total attendance was 281,
up significantly from last years 237. Thirty-six students registered for
the Doctoral Consortium and fifty-four attended the CPE session on
Practice Insights on Sarbanes-Oxley 404, presented by John Murphy.
Section award winners were: Distinguished Service in Auditing Award Andy
Bailey; Outstanding Auditing Educator Award Dan Simunic; Notable
Contribution to the Auditing Literature Award Mike Gibbins and Jim
Newton; Innovation in Auditing and Assurance Education Award Christine
Earley; Doctoral Dissertation Award Kathryn Epps and advisor, Bill
Messier.
Copies of the presentations made at the Doctoral Consortium, along
with copies of many of the papers and presentations featured at the meeting,
are available at:
/audit/midyear/04midyear/2004%20Midyear%20Auditing%20Meeting.htm
Celebrants at one of the three receptions held outside on Clearwater Beach. |
Thanks again are due to KPMG and Bernie Milano for their continued sponsorship
and support; all reviewers, discussants, and moderators; Dee Strahan at the
AAA; and McGraw-Hill/Irwin for co-sponsoring a reception.
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