The Auditors Report

Report from the Communications Committee

By Jeff Payne

At the request of the Executive Committee of the Auditing Section, the Communications Committee performed an analysis of the current membership of the Section to help members better understand the composition of the Section and its various committees. There are currently 1,361 members of the Auditing Section who have provided complete demographic data. Of these, 86 percent are employed in academia, seven percent in regulatory or professional positions, and seven percent are students. The membership is 25 percent international and 75 percent from the U.S. Thirty-six percent of academics are at Ph.D. granting institutions.

The Executive Committee has seven members, of which six are academics. These academic members are split equally between Ph.D. granting institutions and non-Ph.D. granting institutions. There are 17 committee chairs, of which 16 are academics. Eight (50 percent) of the academics are from Ph.D. granting institutions and one is from an international institution. Seventy-seven members participate on Auditing Section committees, with each serving on an average of 1.24 committees, representing a six percent participation rate in the Section. Five percent of committee members are from international institutions, with 56 percent working at Ph.D. granting institutions. Consequently, it appears that academic members from non-Ph.D. and international institutions are represented on Section Committees and in decision making positions.

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