The Auditors Report

The 1999 International Symposium on Audit Research
June 24 – 25, 1999

Presented by:
The University of Southern California
University Maastricht
The Nanyang Technological University
The University of New South Wales


Hosted by:
The Leventhal School of Accounting
Marshall School of Business
University of Southern California
Sponsored by Arthur Andersen

About the Symposium
The fifth annual International Symposium on Audit Research (ISAR) will be hosted by the Leventhal School of Accounting and held in Los Angeles on June 24 and 25, 1999. ISAR has been formed from a merger of two previous audit research symposia: the Maastricht Audit Research Symposium held annually in the Netherlands since 1991, and the University of Southern California (USC) Audit Judgment Symposium held annually since 1982. Starting in 1997, an international consortium of universities began taking turns in co-hosting the ISAR. These universities are the University of Southern California, University Maastricht, the Nanyang Technological University, and the University of New South Wales.

Scope of Topics
The scope of the ISAR is intended to be broad and includes research papers and panels that deal with economic and behavioral aspects of auditing and assurance. Papers that utilize any of a broad range of research methodologies will be considered. General topics of interest include research relevant to practice issues such as providing assurance services, litigation, regulation and international matters.

Judgment and decision making topics can include any aspect relating to auditor behavior, such as financial and social incentives, cross-cultural differences in audit judgments, risk-based audit planning, decision aids, alternative models of evidential reasoning and expertise.

Economic-based topics can include national and international issues relating to regulation of audit and assurance services markets, audit quality, auditor choice, and auditor service production.

Submission of Papers
To be eligible for presentation, manuscripts should follow the “Instructions to Authors” published in Auditing: A Journal of Practice & Theory. Please pay particular attention to the format and length requirements — manuscripts should not exceed 7,000 words or approximately 18–25 double-spaced pages including tables, figures, and references. Be sure to include in your paper the author(s) affiliation(s), the contact author’s email address, an abstract and keywords. Accepted papers for 1999 will not be published in formal proceedings and thus may be submitted to any appropriate journal.

Paper Submission Deadline and Requirements
Papers should be submitted electronically in HTML, RTF, Adobe Acrobat, Word or WordPerfect formats. Papers (and, where appropriate, related research instruments) must be received by January 15, 1999, and should be sent to Professor Ted Mock at the following email address: tmock@sba2.usc.edu. Also, please contact us at this address if you are unable to submit your materials electronically.

Further Information
Further information concerning the Symposium including manuscript preparation instructions can be obtained by visiting our webpage at http://caarnet.ntu.edu.sg/cn/isar/ or via email from tmock@sba2.usc.edu.

Registration

If you would like details on early registration for the Symposium, please write or email:

Ms. Ingrid McClendon
Leventhal School of Accounting
The University of Southern California
Los Angeles, California 90089-1421
Email: imcclendon@sba2.usc.edu

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