The Auditing Section established the Innovation in Auditing and Assurance Education Award in 2002-2003 to encourage innovation and improvement in auditing and assurance education. The Award’s “Call for Nominations” states, "The award will recognize a significant activity, concept, or materials. The criteria used to judge the submissions include, but are not necessarily limited to: 1. innovation, 2. educational benefits, and 3. adaptability to other educational institutions or to other situations."
The 2012 award was presented to Professor Fred Phillips, University of Saskatchewan. His nomination and selection was based, in general, on an extensive body of pedagogical research in auditing and numerous instructional cases published in Issues in Accounting Education and elsewhere, including the following case, in particular:
Fred Phillips and Brandy Mackintosh. “Wiki Art Gallery, Inc.: A Case for Critical Thinking.” Issues in Accounting Education 26 (3): 593-608.
Wiki Art Gallery (WAG) is a privately-held for-profit art gallery in which a co-owner, who is a client, is preparing to purchase another co-owner’s shares at a price based on recent financial performance. WAG’s financial statements reflect a variety of accounting judgments for students’ consideration of relevant valuation issues. This case might appropriately be incorporated into financial accounting courses, as well as auditing and assurance courses.
The 2011-2012 Innovation in Auditing and Assurance Education Award Committee was comprised of Tim Bell, University of North Florida; Paul Copley, James Madison University; Mark Kohlbeck, Florida Atlantic Univeristy; and (4) Don Tidrick, Northern Illinois University, Committee Chair. The Committee salutes Fred Phillips and our colleagues in the Auditing Section for a commitment to excellence and innovation in auditing education.
