Dr. Douglas R. Carmichael recently received the 2012 Distinguished Service in Auditing Award. This award recognizes individuals who have made significant contributions to the profession, the Auditing Section, and scholarship.
The 2012 selection committee members were Bill Felix (University of Arizona), John Fogarty (Deloitte), Jane Kennedy (University of Washington), and chair Walt Conn, KPMG LLP.
Dr. Carmichael was recognized for his outstanding contributions to audit standard-setting, auditing research, education, practice, and literature throughout his distinguished career.
He has played a major role and made significant contributions to the development and communication of auditing standards over the last 40 years, in a career highlighted by leading standard-setting for both the AICPA and the PCAOB. In 1969, he left his position on the faculty of UT-Austin to begin working at the AICPA. He moved through a series of positions including, among others, Auditing Research Consultant, Director of Technical Research, Vice President of Technical Services, and Vice President of Auditing.
Dr. Carmichael was appointed the first Chief Auditor of the PCAOB in 2003. As Chief Auditor, he led efforts to strengthen standards for auditors of public companies, including development of the first standards for integrated audits.
Throughout his career, Dr. Carmichael has consistently worked to enhance the role of research in the setting of auditing standards and in practice. While he was in the top auditing standards position at both the AICPA and the PCAOB, he created or oversaw the position of Director of Auditing Research for both organizations.
Dr. Carmichael served as a faculty member directly involved in auditing education for a large portion of his career, currently serving as the holder of the Claire and Eli Mason Professorship in Accountancy at Baruch College.
He has done extensive consultation and expert witness work related to the interpretation and application of auditing standards. He also has authored or co-authored over 30 books, many of them widely used as audit guides for practitioners. In addition, he has authored approximately 100 articles and approximately 200 papers or lectures, and has served in a number of editorial and reviewer roles.
He received a B.S., M.A.S, and PhD from the University of Illinois.