The Auditors Report

Candidates for Auditing Section Officers

Candidates for Vice President-Academics
(President-Elect)

E. Michael Bamber
E. Michael Bamber is a professor at the J. M. Tull School of Accounting, Terry College of Business at the University of Georgia. He received his Ph.D. from Ohio State University in 1980 and has also taught at Duke University, the University of Florida and Indiana University. At the University of Georgia his primary teaching responsibilities include auditing and a doctoral seminar in behavioral accounting research.

Mike currently serves as an associate editor of the Journal of Accounting Literature and he is also on the editorial boards of Auditing: A Journal of Practice & Theory, Accounting Horizons and The Accounting Review. His research focuses on the study of auditors’ decision making, where both the psychology of human judgment and organizational behavior theory provide relevant research frameworks. Mike’s research has appeared in several AAA journals including The Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, Behavioral Research in Accounting, Journal of Information Systems, and Issues in Accounting Education. He has also published in Accounting, Organizations and Society, Contemporary Accounting Research, Journal of Accounting Research, and The CPA Journal.

Mike has served on a number of Auditing Section Committees. He is currently chairing the (inaugural) 2000 Auditing Doctoral Consortium, and he has served as chair of the Southeast Auditing Section, and as a member of the Research Committee and Outstanding Dissertation Award Committee. He also contributed to the joint AICPA and Auditing Section monograph Auditing Practice, Research, and Education: A Productive Collaboration. Mike has participated on a number of AAA committees, most recently serving on the 1998 Doctoral Consortium Committee.

Joseph V. Carcello
Joseph V. Carcello, Ph.D., CPA, CMA, CIA is an Associate Professor in the Department of Accounting and Business Law at the University of Tennessee. Joe received his Ph.D. from Georgia State University. His research has investigated going-concern reporting, audit service quality, financial fraud, and audit committee performance and has been published in journals such as the Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Behavioral Research in Accounting, Journal of Accountancy, Strategic Finance, and Internal Auditing. He is currently on the editorial boards of Auditing: A Journal of Practice & Theory and Issues in Accounting Education, and has previously served on the editorial boards of Accounting Horizons and Journal of Management Accounting.

Joe is the co-author of a funded research study by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission titled, Fraudulent Financial Reporting: 1987–1997, An Analysis of U.S. Public Companies. In addition, he is part of a team that has been retained by the Auditing Standards Board to study SEC enforcement actions against auditors for purposes of making recommendations to improve the audit process. Joe is the academic representative on the Independence Standards Board’s task force, Accepting Employment with an Audit Client. He has taught continuing professional education courses for two of the Big 5 accounting firms, AICPA, Institute of Internal Auditors, Institute of Management Accountants, and the Tennessee and Florida Societies of CPAs. Joe is a past recipient of the Robert Beyer Gold Medal for his performance on the Certified Management Accountant examination. He has received research grants from COSO, KPMG, and the Institute of Internal Auditors.

Joe served as Treasurer of the Auditing Section between 1997 and 1999. He also served as liaison from the Auditing Section to the AAA Annual Meeting Planning Committee during the three-year period ending in 1999. Joe was the Secretary of the Auditing Section’s Future Audit, Attestation, and Assurance Services task force between 1994 and 1997. He also is currently chairing the AAA’s Environmental Screening Committee.

Candidates for Secretary

Audrey A. Gramling
Audrey A. Gramling, Ph.D., CPA, CIA is an assistant professor and PricewaterhouseCoopers Faculty Fellow in the Calloway School of Business and Accountancy at Wake Forest University. Prior to joining the faculty at Wake Forest University she was a faculty member in the Department of Accountancy at the University of Illinois in Urbana–Champaign. She received her Ph.D. from the University of Arizona in 1995 and also holds degrees from the University of Toledo and Georgia State University. Before obtaining her Ph.D., Audrey worked as an auditor at Deloitte & Touche (then Deloitte, Haskins & Sells) in Atlanta, GA and as an internal auditor at Georgia Institute of Technology.

Audrey is a member of the Auditing Section of the AAA, the AICPA, and the Institute of Internal Auditors (IIA). She is currently a member of the Research Committee of the Auditing Section of the AAA. Audrey is also a member of the IIA Piedmont Triad chapter where she is the chairperson of the Academic Relations Committee. She is also a member of the IIA’s International Academic Relations Committee. Audrey currently serves on the Review Board of the International Journal of Accounting.

Audrey teaches courses in auditing and assurance services and financial accounting at Wake Forest. Her research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, audit firm industry specialization, and other factors affecting the market for audit and assurance services. Her research results have been published in several academic and professional journals including Auditing: A Journal of Practice & Theory; Accounting Horizons; Journal of Accounting, Auditing & Finance, Internal Auditing, and Issues in Accounting Education. She has received research grants from the Institute of Internal Auditors and KPMG Peat Marwick.

Greg Trompeter
Greg Trompeter is an Associate Professor in the Department of Accounting, at Boston College. As of January 1, 2000 he will also be the Department Chair. Prior to his position at Boston College, Greg served on the accounting faculty at the University of Notre Dame. Greg holds degrees from Illinois State University and the University of Wisconsin–Madison. His primary teaching responsibilities are in the area of financial accounting. He has also taught courses in financial statement analysis and ethics. His primary research interests include issues related to auditor independence, audit judgment, and the economics of the markets for auditing and consulting services. Greg has published in a number of academic journals including, The Accounting Review, Contemporary Accounting Research, and Auditing: A Journal of Practice & Theory. He is currently the Co-Principal Investigator on a large curriculum development and research grant from the General Electric Fund. He has served the Auditing Section in a number of capacities including the Northeast Regional Chair of the Auditing Section, a Co-editor of the “Have you seen…?” column in The Auditor’s Report, and a member of the nominating committees for the Editor of Auditing: A Journal of Practice & Theory and for section officers. In addition, Greg is on the editorial board of Issues in Accounting Education.

Candidate for Vice President-Practice

Abraham D. Akresh
Abraham D. Akresh, CPA, CGFM is assistant director in the Accounting and Information Management Division of the U.S. General Accounting Office. He manages various quality control projects, including updating GAO’s Financial Audit Manual, conducting an annual inspection of GAO’s quality control system for financial audits, and preparing for peer review. Under Mr. Akresh’s direction, GAO received unqualified opinions on its first two peer reviews and no letter of comments on the 1998 peer review. Mr. Akresh also helps staff members solve difficult problems in audit methodology, audit sampling, computer assisted auditing, review of information systems controls, and contracting with CPA firms.

Mr. Akresh was Distinguished Adjunct Professor at The American University, where he taught auditing and accounting information systems. Before joining GAO, Mr. Akresh was the National Director for Auditing and a partner of Laventhol & Horwath. He was Chairman of the AICPA Task Force that developed the Audit Guide, Audit Sampling. Mr. Akresh has served for many years on the editorial board of Auditing: A Journal of Practice & Theory. He has had articles published in The Journal of Accountancy, The CPA Journal, Corporate Accounting, and The Internal Auditor. He has conducted seminars for, and served on committees of, numerous professional organizations.

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