A Report on the 25th Anniversary Conference
of Auditing: A Journal of Practice &: Theory

By William F. Messier, Jr., Editor

On January 13, 2005, the Auditing section sponsored a conference to celebrate 25 years of Auditing: A Journal of Practice & Theory. The Conference preceded the 2005 Midyear meetings of the section and was attended by more than 200 professors.

Seven papers were presented. Three of the papers are what I have referred to as “look back-look forward” pieces that reviewed prior research and then proposed topics that offer areas of research opportunity. The topics covered included economic-based archival research (Mark DeFond and Jere Francis), behavioral research (Mark Nelson and Hun Tong Tan), and the effects of regulation on auditing (Bill Kinney).

The four research papers were:

• Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Reports,
  by Jagan Krishnan and Yinqi Zhang.

• Impact of the SEC’s Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency,
  by Jere R. Francis and Dechun Wang.

• Negotiations Over Accounting Issues: The Congruency Of Audit Partner And Chief Financial Officer Recalls,
  by Michael Gibbins, Susan McCracken, and Steven Salterio.

• Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Insensitivity to Precision,
  by Steven M. Glover, Douglas F. Prawitt, and T. Jeffrey Wilks.

All of the papers will be published in a special supplement of the journal.

Back to Contents Page