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Awards Presented at the Clearwater Beach, Florida |
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2004 Distinguished Service in Auditing Award The 2004 Distinguished Service in Auditing Award was presented to Professor Emeritus Andrew "Andy" D. Bailey, Jr. This award recognizes exemplary service to the auditing profession and the Auditing Section, as well as scholarly contributions to the field of auditing. Criteria for the award are outstanding career achievements over a 20–25 year period that have a lasting and significant impact on the auditing field, as evidenced by service to the auditing profession and the Section, or by significant contributions in scholarship. This year’s recipient has made significant contributions in all three areas. Professor Bailey has demonstrated his service to the auditing profession in numerous ways. He served as an Academic Fellow at the Securities and Exchange Commission. During his fellowship, he was awarded the SEC Chairman’s (Levitt) Award of Excellence as part of the Auditor Independence Team. He also was a representative on the Committee of Sponsoring Organizations (COSO) and on the Board of Regents of the Institute of Internal Auditors. More recently, Professor Bailey was a member of the Institute of Internal Auditors Research Foundation. Professor Bailey has contributed to the development of auditors by serving on the Board of Examiners and the CPA Examination Content Committee of the AICPA. Professor Bailey also was the co-editor of Research Opportunities in Internal Auditing, sponsored by the Institute of Internal Auditors Research Foundation. He also obtained CPA, CMA, CIA, and CFE professional certifications. Professor Bailey’s accomplishments were acknowledged by Accounting Today in 1994 as one of "The 100 Most Influential People in Accounting." Professor Bailey also has made numerous contributions to the Auditing Section. He has served in many capacities in the American Accounting Association, as well as in the Auditing Section. For example, he was the President-Elect, President, and Past President of the American Accounting Association. Professor Bailey also was Chairman of the Auditing Section and has served on the Executive Committee in several capacities, most recently as Historian. He served on the Nominations Committee for the editor on AJPT. Some of the other numerous committees on which he has served include the Auditing Standards Committee (twice), ASOBAC Revision Feasibility Committee, and Nominations Committee. Professor Bailey also was the Program Co-chair of the AAA-AAPG 1998 Midyear Meeting. Professor Bailey’s contributions also include scholarship. His research on systems and internal controls has been widely cited and has been published in Journal of Accounting, Auditing and Finance, Auditing: A Journal of Practice & Theory, Journal of Organizational Computing, Journal of Information Systems, and Journal of Accounting Research. His research has been funded by grants from the IIA Research Foundation, Caterpillar, Coopers & Lybrand Foundation, and the KPMG Foundation. Professor Bailey has served as Co-editor of Auditing: A Journal of Practice & Theory, Associate Editor of The Accounting Review and Journal of Information Systems, and has served on numerous academic journal review boards.
2004 Outstanding Auditing Educator Award The 2004 Outstanding Auditing Educator Award was presented to Professor Dan Simunic, Certified General Accountants’ Professor at the University of British Columbia. This award recognizes outstanding contributions in research or teaching over an extended period of time. Professor Simunic has published over a dozen papers in the Journal of Accounting Research, Contemporary Accounting Research, Journal of Accounting & Economics, and Auditing: A Journal of Practice & Theory, as well as a frequently cited monograph published by the Canadian General Accountants’ Research Foundation. His 1980 paper in the Journal of Accounting Research represents the genesis of research on audit fees. To provide perspective on the impact of this 1980 paper, all 39 archival audit fee papers published in The Accounting Review, Journal of Accounting Research, Journal of Accounting & Economics, Contemporary Accounting Research, and Auditing: A Journal of Practice & Theory from 1980 through 2003 were examined—Professor Simunic’s paper was cited in 33 of these 39 papers. Professor Simunic has served as editor or associate editor at Contemporary Accounting Research, The Accounting Review, and the Journal of Accounting & Economics, and as a member of the editorial board of the Journal of Accounting Research, Auditing: A Journal of Practice & Theory, and the Journal of Accounting and Public Policy. Professor Simunic also has made significant contributions in both the teaching and service areas. He has served on 12 doctoral committees, chairing eight of these committees. Professor Simunic has been a visiting professor at numerous universities around the world. He chaired the Section’s Doctoral Consortium Planning Committee in 2002, and served as a discussant at many AAA Annual Meetings and Section midyear conferences. On behalf of the Selection Committee, the Executive Committee, and all of our membership, I want to congratulate Dan Simunic on his selection as the 2004 Outstanding Auditing Educator.
2004 Notable Contributions to the Auditing Literature Award On behalf of the Notable Contributions to the Auditing Literature Award Committee and the Executive Committee, I am very pleased to present this year’ award to Professor Michael Gibbins for his co-authored work with Professor James Newton, "An Exploration of Complex Accountability in Public Accounting," which appeared in the Autumn 1994 issue of the Journal of Accounting Research. This year’s recipient certainly meets the award’s primary criterion as a work possessing exceptional merit that makes a significant contribution to auditing or assurance education, practice, or research. The article explores the nature and complexity of accountability in audit practice by utilizing a novel research method in asking participants to recount their professional experiences. To quote a member of the committee: This paper takes a risk. The paper is written by authors whose contribution to research is positioned largely in experimental research, yet this paper reveals that the results obtained from the relatively simple tasks often used in behavioral auditing research might not well reflect the actual judgments and decisions made in the working environment. The paper shows that underweighting of external validity can undermine the usefulness of designs intended to unlock behavior in applied settings. The work thus has had a dramatic impact in promoting a crucial shift towards greater external validity in behavioral auditing research. Further, the method employed has gained acceptance in the auditing literature and has been applied to a number of other audit issues. In all, this article truly has had a major influence on auditing research and is thus very worthy of this year’s award. I congratulate the authors on this significant contribution.
Outstanding Auditing Dissertation Award The 2004 Outstanding Auditing Dissertation Award was presented to Dr. Kathryn K. Epps of Mercer University. Professor Bill Messier, Jr. (Georgia State University) was recognized as the dissertation chair. Dr. Epps’ dissertation was entitled "Performance Evaluation in Concurring Partner Review: A Test of a Cognitive Model." Five high-quality dissertations were nominated for the 2004 award. The criteria for the award are: the timeliness and importance of the problem(s) addressed, the creativity of the research, the development of an appropriate theoretical framework, the appropriateness of the research method and analysis, the potential for publication in a scholarly journal, and the potential for the results to have an impact on the practice of auditing. By developing and testing a cognitive model of concurring partner review, the committee believes Dr. Epps’ research brought a strong theoretical framework and research design to address a very important and timely topic. The Section solicits nominations from the membership by July 1 of each year and the award is presented at the following Midyear Conference. For a copy of her paper, please refer to: /audit/midyear/04midyear/papers/Epps-Messier%20paper.doc
2004 Innovation in Auditing and Assurance Education Award In 2002, the Section’s Executive Committee created the Innovation in Auditing and Assurance Education Award as part of the Committee’s efforts to encourage innovation and improvement in auditing and assurance education. The criteria used to judge submissions include innovation, educational benefits, and adaptability by other educational institutions. Nominations may include, for example, a set of teaching materials, a creative instructional strategy, or an insightful teaching approach for a particular topic. Professor Christine Earley was the recipient of this year’s award for inclusion of "Professional Ethics and Ethical Reasoning Skills in an Assurance Services Course." This innovation and an assessment of its learning effects are described in an article titled, "A Note on Ethics Educational Interventions in an Undergraduate Auditing Course: Is There an ‘Enron Effect?’" The paper is forthcoming in the special issue of Issues in Accounting Education on Professionalism and Ethics. |
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Scott Showalter presents the 2004 Distinguished Service Award to Andy Bailey.
Dan Simunic receives the 2004 Outstanding Educator Award presented by Joe Carcello.
Michael Gibbins receives the 2004 Notable Contributions to the literature Award from Arnie Wright.
Stan Biggs presents Kathryn Epps and Bill Messier with plaques for the Outstanding Dissertation Award.
Christine Earley receives the 2004 Innovation in Auditing and Assurance Education Award from