2009 Notable Contributions to the
Auditing Literature Award
Presented by Arnie Wright
The Auditing Section's Notable Contributions to the Auditing Literature Award recognizes a published work of exceptional merit that has made, or has the potential to make, a direct contribution to auditing or assurance research, education, and practice.
The Notable Contribution to the Auditing Literature Award Committee this year included Mike Bamber, University of Georgia, Ella Mae Matsumura, University of Wisconsin-Madison, Jay Rich, Illinois State University, and myself as chair. I want to acknowledge and thank the committee for its efforts in the difficult decision of considering the 18 nominations received for the award this year.
And the winner is….
Mike Gibbins, Steve Salterio & Alan Webb. Evidence about Auditor-Client Management Negotiation Concerning Client's Financial Reporting. Journal of Accounting Research. 2001.
This is a pioneering work in the audit-client negotiations area. It is the first to provide a model of the negotiation process in the rich audit environment where many contextual and institutional factors are prominent. The work is innovative, widely cited, and has stimulated a major stream of research that uses the model as a basis. Finally, the negotiations area is one of significant importance to the auditing profession.
Steve Salterio (left), Alan Webb (right), and Mike Gibbbins
(not pictured)
receive the Notable Contribution to the Auditing
Literature Award from Arnie Wright (center).
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