The Auditors Report

1998 University of Waterloo Audit Symposium
“Assurance Services: Academic and Professional Perspectives”

Sponsored by:
The Centre for Assurance Services, School of Accountancy, University of Waterloo and the Auditing Section of the American Accounting Association

Funded by:
The Ernst & Young Foundation

Chair:
W. Morley Lemon, PhD, FCA, CPA
Coopers & Lybrand Professor of Auditing

March 27–28, 1998
Four Points Hotel
Kitchener-Waterloo, Ontario

The School of Accountancy, University of Waterloo, held its fifth Auditing Symposium at the University on March 27–28, 1998. The focus of the Symposium was Assurance Services. The program included Bob Elliott, KPMG Peat Marwick LLP, as keynote speaker, a panel of senior partners from the Big 6 discussing Assurance Services from the perspective of their firms and four research papers that were each discussed by an academic and a practitioner.

The Symposium was attended by academics from Canada, the United States and Australia, and practitioners from Canada. The Symposium was co-sponsored by the Auditing Section which will publish the proceedings in a supplement to Auditing: A Journal of Practice & Theory. The Symposium was again funded by the Ernst & Young (Canada) Foundation.

Thursday, March 26
8:00 - 10:00 p.m. Reception—Trillium Suite

Friday, March 27
8:00 a.m. Continental Breakfast—Ballroom
8:45 a.m. Welcome— W. Morley Lemon; Jim Kalbfleisch, Vice President Academic & Provost, University of Waterloo
9:00 a.m. Plenary Session— Robert Elliott, KPMG, Peat Marwick LLP Chair— J. Efrim Boritz, University of Waterloo
10:30 a.m. Coffee
11:00 a.m. Evidence of Non-Big 6 Market Specialization and Pricing Power in a Niche Assurance Service Market— Charles Cullinan, Bryant College
Discussants—Daryl Lindsay, University of Saskatchewan; Barry Brownlow, Brownlow, Thompson & McKay
Chair— Ken Klassen, University of Waterloo
12:30 p.m. Lunch—Viking Suite
1:45 p.m. A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance— Steve Sutton, Texas Tech University; Vicky Arnold, University of Massachusetts Dartmouth; Douglas Havelka, Thomas Moore College
Discussants—Steve Salterio, University of Alberta; Janet Stockton, BDO
Chair: Jennifer Kao, University of Waterloo
3:15 p.m. Coffee
3:45 p.m. Planning Assurance Services— Ron King, Rachel Schwartz, Washington Univesity
Discussants— Jeff Schatzberg, University of Arizona; Doug Cameron, Ernst & Young
Chair—Sally Gunz, University of Waterloo
5:15 p.m. Free time
6:30 p.m. Dinner—Viking Suite
Speaker— Jim Sylph, CICA
Saturday, March 28
7:45 a.m. Continental Breakfast—Ballroom
8:30 a.m. Timely industry information as an assurance service–Evidence on the information content of the Book-to-Bill Ratio— Neil Fargher, University of Oregon; Larry Gorman, California Polytechnic State University; Michael Wilkins, Texas A&M University
Discussants—Audrey Gramling, University of Illinois; Frank Kelly, Doane Raymond
Chair—Susan McCracken, University of Waterloo
10:00 a.m. Coffee
10:15 a.m. Panel Discussion —John Beech, Deloitte & Touche; Doug Isaac, Coopers & Lybrand; David Scott, Price Waterhouse; Dave Stephen, Ernst & Young; Axel Thesberg, KPMG; Ken Vallillee, Arthur Andersen
Chair— Don Cockburn, Retired Partner, Ernst & Young; Adjunct Professor University of Waterloo
12:00 p.m. Lunch—Viking Suite

Participants

Steve Aldersley
Ernst & Young

Vicky Arnold
University of Massachusetts Dartmouth

Sati Bandyopadhyay
University of Waterloo

John Beech
Deloitte & Touche

J. Efrim Boritz
University of Waterloo

Barry Brownlow
Brownlow, Thompson & McKay

Doug Cameron
Ernst & Young

John Carchrae
Ontario Securities Commission

Don Cockburn
University of Waterloo

Charles Cullinan
Bryant College

Louis Culumovic
Brock University

Shane Dikolli
University of Waterloo

Robert Elliott
KPMG Peat Marwick LLP

Neil Fargher
University of Oregon

Keith Farlinger
BDO Dunwoody

William Felix Jr.
University of Arizona

Brian Gaber
York University - Atkinson College

Audrey Gramling
University of Illinois

Sally Gunz
University of Waterloo

Charlotte Heywood
Wilfrid Laurier University

Diana Hillier
Canadian Institute of Chartered Accountants

Keith Houghton
University of Melbourne

Doug Isaac
Coopers & Lybrand

Kathryn Kadous
Rutgers University, Newark

Jim Kalbfleisch
University of Waterloo

Jennifer Kao
University of Waterloo

John Kearns
University of Waterloo

Frank Kelly
Doane Raymond

Ronald King
Washington University

Ken Klassen
University of Waterloo

W.P. Lam
University of Windsor

Brian Leader
Institute of Chartered Accountants of Ontario

W. Morley Lemon
University of Waterloo

Don Leslie
Canadian Investor Protection Fund

Daryl Lindsay
University of Saskatchewan

Alan Macnaughton
University of Waterloo

Roger Martin
Michigan State University

Susan McCracken
University of Waterloo

William Messier Jr.
Georgia State University

Lisa Milici
University of Texas at Austin

Michel Morin
University of Waterloo

Raymond Morissette
École des Hautes Études Commerciales

Patricia Myers
University of Memphis

Douglas Prawit
Brigham Young University

Gordon Richardson
University of Waterloo

Steve Salterio
University of Alberta

Jeff Schatzberg
University of Arizona

David Scott
Price Waterhouse

John Sennetti
Nova Southeastern University

Anne Sergeant
Iowa State University

Gail Sergenian
Suffolk University

Dave Stephen
Ernst & Young

Janet Stockton
BDO Dunwoody

Steve Sutton
Texas Tech University

Jim Sylph
Canadian Institute of Chartered Accountants

Axel Thesberg
KPMG, National Office

Ken Vallillee
Arthur Andersen

Ping Zhang
Wilfrid Laurier University

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