2008 Innovation in Auditing & Assurance Education Award
Presented by Eric Spires
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| From left: Jeffrey Cohen, Arnold Wright, and Ganesh Krishnamoorthy receive the 2008 Innovation in Auditing & Assurance Education Award. |
The Innovation in Auditing and Assurance Education Award was presented to Professors Jeffrey Cohen of Boston College, and Arnold Wright and Ganesh Krishnamoorthy, both of Northeastern University, for their case entitled "Dynamic Data: Corporate Governance and Auditors' Evaluation of Accounting Estimates" published in Issues in Accounting Education in February 2005. The case incorporates issues involving earnings management, Sarbanes-Oxley, corporate governance and ambiguous accounting treatments to challenge students to see complexities and ambiguity from an auditor's perspective. The case will help students deepen their understanding of the issues auditors face, what professional judgment entails and the complex interplay among incentives, judgment, corporate governance mechanisms and the law. As such, it provides a valuable addition to the existing body of auditing cases. The AAA Audit Section therefore recognizes their effort in developing this case with the Innovation in Auditing and Assurance Education Award.
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