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KPMG and the University of
Illinois
Business Measurement Case Development and
Research Program Case Grant Recipients
April 1999
KPMG and
the University of Illinois at Urbana–Champaign are pleased to
announce case development grants under the Business
Measurement Case Development and Research Program. During the
Program’s second submission period, 24 proposals were
received requesting grants totaling approximately $822,000. Seven
proposals totaling $271,300 have been selected for funding, with
an average award of $38,760. Under the Program, case development
grant recipients can apply for follow-on research grants of up to
$50,000 after case projects have been completed.
The
KPMG/University of Illinois Business Measurement Case Development
and Research Program is distinguished from other academic funding
programs in three ways:
- Cases developed under
the Program focus on the importance of understanding the client’s
strategy and systems dynamics when performing a
financial-statement audit.
- Scholars in the
fields of strategy, accounting and auditing, together with
practicing professionals, estab- lish close working
relationships and share knowledge and insights during case
development and research projects.
- Scholars design
follow-on research projects after having obtained valuable
experience applying the new assurance technologies that will be
subjected to critical analysis.
All
proposals received during the second submission period were
reviewed by each member of the Program’s Advisory Board:
Timothy B. Bell, KPMG; William R. Kinney, Jr., University of Texas
at Austin; Krishna G. Palepu, Harvard University; Katherine
Schipper, University of Chicago; Ira Solomon, University of
Illinois at Urbana–Champaign; and Tiffany Rasmussen,
partner-in-charge of BMP deployment at KPMG’s Assurance and
Advisory Services Center in Montvale, NJ. The following case
proposals were selected for funding:
| Researchers
and Institutions |
Project
Title |
Funding |
Project
Description |
David
Donnelly
Dan Deines
Jeffrey Katz
Kansas State University |
A
Strategic Systems Audit of a New-Generation Agribusiness
Cooperative |
$40,000 |
A
case study focusing on the role of business processes in the
execution of business strategy with particular emphasis on
linkages to audit risk. |
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Ken
Trotman
Roger Simnett
Graham Bradley
University of New
South Wales |
Strategic
Global Alliances and Customer Profitability in the Airlines
Industry |
$40,000 |
A
case study of the impact of strategic alliances on client
business and audit risk profiles in the airline industry. |
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Terry
Amburgey
Robert Dahlstrom
Robert Ramsay
University of Kentucky
James Duncan
Ball State University |
Strategic
Systems Auditing in the Restaurant Industry: Using the Business
Measurement Process |
$40,000 |
A
case study focusing on the use of KPI's in analytical procedures
for audits of organizations in the highly competitive restaurant
industry. |
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Thomas
Cottrell
Michael Stein
University of Calgary |
Revenue
and Asset Measurement in the Software Industry |
$40,000 |
A
case study illustrating the relationship between business and
audit risk in the context of software revenue recognition. |
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Robert
Allen
Barry Cushing
University of Utah
Taylor Randall
University of
Pennsylvania |
Understanding
Business Risks and Business Processes in the Financial Services
Industry |
$31,500 |
A
case study focusing on the links among client business risks,
business process performance and audit risk for a commercial
bank. |
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Byron
Bissell
William L. Felix
University of Arizona
Audry Gramling
Wake Forest University
Mario Maletta
Northeastern University |
Integrating
Internal and External Audit Activities in a Strategic-Systems
Audit: A Prescriptive Analysis |
$40,000 |
A
case study illustrating how internal audit activities and the
knowledge, skills and abilities of internal auditors can be
leveraged in a strategic-systems audit. |
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Arnold
Wright
Boston College
Sally Wright
University of
Massachusetts-Boston
Mark Gordon
CMI Vantage
Partners LLC |
Auditor-Client
Negotiations Within Strategic-Systems Audits |
$39,800 |
A
case study focusing on the relationship between knowledge of the
client's business and industry and the auditor's ability to
successfully negotiate the booking of audit differences. |
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