2008 Notable Contributions to the Auditing Literature AwardPresented by Kathryn KadousThis year's award committee consisted of Tim Bell, Kathryn Kadous (Chair), Tom Noland, and Hun-Tong Tan. We had a large number of papers to choose from. There were 18 nominations, including those carried over from prior years. Of these, one was ineligible because one of the authors was a committee member. Following the procedure used in prior years (many thanks to Mark DeFond for making all of his files from 2006 available), the 2007 committee used a multi-stage process. In the first stage, all committee members ranked the top 3 from all 17 eligible nominations. Three papers received at least two votes each in the first round, and so they were carried on to the second round. All committee members ranked these 3. There was substantial agreement and so a third round was not necessary. The winning paper was Rich, Solomon, and Trotman's "The Audit Review Process: A Characterization from the Persuasion Perspective," which was published in Accounting, Organizations, and Society in 1997. The committee felt that this paper is worthy of "notable" status because is has had a large impact on the auditing literature. It has changed the way researchers view the review process and, by doing so, opened up a new set of research possibilities. While many of the nominees were clearly worthy, committee members noted that this paper is a "classic" and does the hard work of developing new theory in auditing.
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