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FAR Working Paper - Moving Audit Teams Forward: Designing firm environments for sustainable learning from errors Prof. dr. Wim Gijselaers Prof. dr. Roger Meuwissen RA Dr. Therese Grohnert Details
 

Over the past ten years, oversight bodies, regulators, governments, and clients have been demanding audit firms deliver higher audit quality, closing the expectations gap. As a response, audit firms have been working on developing and implementing new procedures, structures and audit programs.

However, this ‘hard’ approach has not yielded the desired improvements. 

Authors

Prof. dr. Wim Gijselaers

Wim Gijselaers is full professor in educational research, in the School of Business and Economics at Maastricht University, the Netherlands. His research focuses on educational innovation in higher education, social determinants of team cognition and team performance, and judgment and decision making in management and accounting. His educational development work focused on the further development of Problem-Based Learning within Business Education. Next to teaching in the award-winning Master program Management of Learning, he teaches as visiting professor at the University of Bern (Switzerland) in a post-graduate program for Health Care Professionals. Wim is member of advisory boards of universities in Germany and Switzerland, and serves as chief-editor of the Springer Book Series Innovation and Change in Professional Education. Next, he is affiliated with the consulting firm Learning Miles (based in Helsinki). In this role he has presented workshops for Scandinavian-based companies on topics of Innovation and Change. He was co-founder and chair of the EDINEB network in the Nineties. Next, he was the founding editor of the Springer Book Series Educational Innovation in Economics and Business. He served positions as Program Director of International Business, and Associated Dean of Education. Currently he is chair of the department of Educational Research and Development, at the School of Business and Economics (Maastricht University). Several of his PhD’s received awards for their PhD Thesis, or papers presented at meetings of the American Educational Research Association, the Association for the Advancement of Computing in Education, and the EARLI Special Interest Group 14 “Learning and Professional Development”. Together with Professor Ann Vanstraelen he coordinates the GSBE research project "Culture, Ethics, and Leadership": https://www.maastrichtuniversity.nl/research/institutes/gsbe/gsbe-research.

Prof. dr. Roger Meuwissen RA
Dr. Therese Grohnert
FAR Literature Review - Audit Committees and Audit Quality Prof. dr. Ann Vanstraelen Drs. Sanne Janssen Dr. Mathijs van Peteghem Dr. Caren Schelleman Ulrike Thürheimer Prof. Ganesh Krishnamoorthy Dr. Rogier Deumes Details
 

The purpose of this literature review is to provide an overview of the academic literature on the relationship between audit committees (ACs) and audit quality (AQ). The starting point for our review is the most recent comprehensive overview of literature on corporate governance research in accounting and auditing by Carcello et al. (2011a). We start from their findings and conclusions, and add our review of studies on the relationship between ACs and AQ for the most current period, starting with 2011. In doing so, we draw from the IAASB (2014) conceptual framework on AQ that presents the key input, process and output factors that contribute to AQ.

Authors

Prof. dr. Ann Vanstraelen

Ann Vanstraelen is Full Professor of Accounting and Assurance Services at Maastricht University and serves as Head of the department of Accounting and Information Management. She coordinates the multidisciplinary research theme "Culture, Ethics and Leadership". She earned her PhD at the University of Antwerp. Her research interests relate to the broad field of auditing and assurance services, governance, corporate reporting and disclosure, with a specific focus on the quality of accounting and auditing practices. She has been involved in several research projects including commissioned research by ACCA, IFAC and the European Commission. Ann Vanstraelen has published in journals including The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, European Accounting Review, Journal of Accounting, Auditing and Finance, and Accounting and Business Research. She serves as an editor of Auditing: A Journal of Practice and Theory and is member of several editorial boards. Ann Vanstraelen is actively involved in the European Accounting Association in various functions, including national representative of the Netherlands, member of the Standing Scientific Committee, and chair of the organizing committee of the 2016 EAA Conference in Maastricht.

 


Drs. Sanne Janssen

PhD Researcher at University of Antwerp & Maastricht University

Dr. Mathijs van Peteghem

Assistant Professor at Maastricht University & Doctoral researcher KU Leuven

Dr. Caren Schelleman
Caren Schelleman is an assistant professor at the Department of Accounting and Information Management at Maastricht University School of Business and Economics. She has also been a visiting professor at the University of Auckland, New Zealand. Caren coordinates and teaches courses on internal control and auditing at both undergraduate and graduate levels. She has presented papers at Annual Congresses of the European Accounting Association, Midyear Meetings of the Audit Section of the American Accounting Association, the International Symposium on Audit Research, conferences of the European Auditing Research Network, and at several workshops and seminars in Europe and the US. Her research interests include auditing, assurance services, internal control, and corporate governance, both from an economic and a behavioral point of view.


Ulrike Thürheimer
Prof. Ganesh Krishnamoorthy
Dr. Rogier Deumes
FAR Practice Note - Audit Committee Involvement and Audit Quality Prof. dr. Ann Vanstraelen Drs. Sanne Janssen Dr. Mathijs van Peteghem Dr. Caren Schelleman Ulrike Thürheimer Prof. Ganesh Krishnamoorthy Dr. Rogier Deumes Details
 

The audit committee is a key feature of contemporary corporate governance. Despite ever-tightening regulation concerning its independence and expertise, it still is unclear why some audit committees underperform, and how this impacts the effectiveness of the external audit. We argue that, next to having the appropriate skills, audit committee involvement in the audit process is crucial for its effectiveness. Communication, trust, and support between the audit committee and the external auditor, as well as the power and leadership of the audit committee are key features which may affect how the audit committee deals with disagreements between management and the auditor, and to what extent it will critically challenge both parties. However, these “soft” dimensions are understudied, and more insight is valuable for practitioners, academics, as well as regulators on what triggers audit committee involvement, and how this feeds back into the audit process. We aim to demonstrate that an active, involved audit committee is able to create synergies with the external auditor, which can streamline the audit process and enhance audit quality.

Authors

Prof. dr. Ann Vanstraelen

Ann Vanstraelen is Full Professor of Accounting and Assurance Services at Maastricht University and serves as Head of the department of Accounting and Information Management. She coordinates the multidisciplinary research theme "Culture, Ethics and Leadership". She earned her PhD at the University of Antwerp. Her research interests relate to the broad field of auditing and assurance services, governance, corporate reporting and disclosure, with a specific focus on the quality of accounting and auditing practices. She has been involved in several research projects including commissioned research by ACCA, IFAC and the European Commission. Ann Vanstraelen has published in journals including The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, European Accounting Review, Journal of Accounting, Auditing and Finance, and Accounting and Business Research. She serves as an editor of Auditing: A Journal of Practice and Theory and is member of several editorial boards. Ann Vanstraelen is actively involved in the European Accounting Association in various functions, including national representative of the Netherlands, member of the Standing Scientific Committee, and chair of the organizing committee of the 2016 EAA Conference in Maastricht.

 


Drs. Sanne Janssen

PhD Researcher at University of Antwerp & Maastricht University

Dr. Mathijs van Peteghem

Assistant Professor at Maastricht University & Doctoral researcher KU Leuven

Dr. Caren Schelleman
Caren Schelleman is an assistant professor at the Department of Accounting and Information Management at Maastricht University School of Business and Economics. She has also been a visiting professor at the University of Auckland, New Zealand. Caren coordinates and teaches courses on internal control and auditing at both undergraduate and graduate levels. She has presented papers at Annual Congresses of the European Accounting Association, Midyear Meetings of the Audit Section of the American Accounting Association, the International Symposium on Audit Research, conferences of the European Auditing Research Network, and at several workshops and seminars in Europe and the US. Her research interests include auditing, assurance services, internal control, and corporate governance, both from an economic and a behavioral point of view.


Ulrike Thürheimer
Prof. Ganesh Krishnamoorthy
Dr. Rogier Deumes
FAR Practice Note - De Betrokkenheid van het Audit Comité en Auditkwaliteit Prof. dr. Ann Vanstraelen Drs. Sanne Janssen Dr. Mathijs van Peteghem Dr. Caren Schelleman Ulrike Thürheimer Prof. Ganesh Krishnamoorthy Dr. Rogier Deumes Details
 

Het auditcomité is een belangrijk onderdeel van de huidige corporate governance. Ondanks de steeds strenger wordende regelgeving op het gebied van onafhankelijkheid en expertise, is het nog steeds onduidelijk waarom sommige auditcomités onderpresteren en hoe dit de effectiviteit van de externe accountantscontrole beïnvloedt. Wij stellen dat, naast het hebben van de juiste vaardigheden, de betrokkenheid van het auditcomité bij het auditproces cruciaal is voor de effectiviteit van de audit. Communicatie, vertrouwen, ondersteuning, macht en leiderschap zijn belangrijke kenmerken die van invloed kunnen zijn op de manier waarop het auditcomité omgaat met meningsverschillen tussen het management en de accountant, en in hoeverre het auditcomité beide partijen kritisch zal uitdagen. Deze 'zachte' dimensies zijn nog onvoldoende onderzocht. Er is meer inzicht nodig voor de praktijk, academici en toezichthouders over hoe de betrokkenheid van het auditcomité kan worden gestimuleerd en hoe de betrokkenheid het auditproces beïnvloedt. Wij willen aantonen dat een actief en betrokken auditcomité in staat is om synergie te creëren met de externe accountant, waarbij beide partijen op elkaar vertrouwen en elkaar steunen. Die synergie kan het auditproces en de auditkwaliteit naar een hoger niveau tillen.

Authors

Prof. dr. Ann Vanstraelen

Ann Vanstraelen is Full Professor of Accounting and Assurance Services at Maastricht University and serves as Head of the department of Accounting and Information Management. She coordinates the multidisciplinary research theme "Culture, Ethics and Leadership". She earned her PhD at the University of Antwerp. Her research interests relate to the broad field of auditing and assurance services, governance, corporate reporting and disclosure, with a specific focus on the quality of accounting and auditing practices. She has been involved in several research projects including commissioned research by ACCA, IFAC and the European Commission. Ann Vanstraelen has published in journals including The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, European Accounting Review, Journal of Accounting, Auditing and Finance, and Accounting and Business Research. She serves as an editor of Auditing: A Journal of Practice and Theory and is member of several editorial boards. Ann Vanstraelen is actively involved in the European Accounting Association in various functions, including national representative of the Netherlands, member of the Standing Scientific Committee, and chair of the organizing committee of the 2016 EAA Conference in Maastricht.

 


Drs. Sanne Janssen

PhD Researcher at University of Antwerp & Maastricht University

Dr. Mathijs van Peteghem

Assistant Professor at Maastricht University & Doctoral researcher KU Leuven

Dr. Caren Schelleman
Caren Schelleman is an assistant professor at the Department of Accounting and Information Management at Maastricht University School of Business and Economics. She has also been a visiting professor at the University of Auckland, New Zealand. Caren coordinates and teaches courses on internal control and auditing at both undergraduate and graduate levels. She has presented papers at Annual Congresses of the European Accounting Association, Midyear Meetings of the Audit Section of the American Accounting Association, the International Symposium on Audit Research, conferences of the European Auditing Research Network, and at several workshops and seminars in Europe and the US. Her research interests include auditing, assurance services, internal control, and corporate governance, both from an economic and a behavioral point of view.


Ulrike Thürheimer
Prof. Ganesh Krishnamoorthy
Dr. Rogier Deumes
FAR Working Paper - Does status equal substance? The effects of specialist social status on auditor assessments of complex estimates Dr. Justin Leiby Prof. dr. Anna Gold Prof. dr. Kathryn Kadous Details
 

Auditors rely on specialists in auditing complex estimates, but do they rely on specialists for the right reasons? We examine whether specialists’ high status, or social standing, influences auditor assessments of specialists’ competence and, in turn, their conclusions about the reasonableness of client estimates. We propose that specialist social status most likely affects auditor conclusions under conditions of heightened ambiguity, specifically when the specialist disagrees with the client and when the specialist agrees with the client but offers poor justification for the conclusion.

Authors

Dr. Justin Leiby

Associate Professor of Accountancy and Professor Ken Perry Faculty Fellow University of Illinois

Prof. dr. Anna Gold

Anna Gold obtained her Ph.D. from the University of Amsterdam in 2004, worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and is currently professor at the Vrije Universiteit Amsterdam where she teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods. Anna’s research interests are in the judgment and decision-making area, primarily applied to the field of Auditing. Her research has focused on the impact of regulatory changes, on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Anna’s work and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing.

Prof. dr. Kathryn Kadous

Kathryn Kadous is the Schaefer Chaired Professor of Accounting and the Director and Associate Dean of the Ph.D. Program at Emory University's Goizueta Business School. She earned a PhD from the University of Illinois. Prior to that, she worked as an auditor and controller. Professor Kadous' research considers judgment and decision-making issues in auditing and accounting. Her current research is focused primarily on using psychology theory to improve auditor decision making and on identifying the antecedents of auditor skepticism. Professor Kadous' research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory. 

Professor Kadous has served two terms as an editor for The Accounting Review and two terms as an editor for Auditing: A Journal of Practice & Theory. She serves on several editorial boards and has served on various research and publications related committees and tasks forces for the American Accounting Association (AAA) and the Auditing and Accounting, Behavior, and Organizations Sections of the AAA. She is currently Vice-President (Academic) of the Auditing Section of the American Accounting Association.

FAR Literature Review - Professional Skepticism and Audit Committee Support Prof. dr. Anna Gold Dr. Justin Leiby Prof. Joseph Brazel Tammie Schaefer PhD Details
 

Professional skepticism is essential to audit quality, and enhancing auditor skepticism is of great concern to regulators, practitioners, and scholars. However, despite the acknowledged importance of professional skepticism, auditors’ failure to exercise a sufficient level of skepticism continues to be a globally recognized issue. Prior research has shown that exercising skepticism may come at a cost (e.g., budget overruns and potential conflicts with management), which can form a substantial barrier to the appropriate application of skepticism.

Authors

Prof. dr. Anna Gold

Anna Gold obtained her Ph.D. from the University of Amsterdam in 2004, worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and is currently professor at the Vrije Universiteit Amsterdam where she teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods. Anna’s research interests are in the judgment and decision-making area, primarily applied to the field of Auditing. Her research has focused on the impact of regulatory changes, on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Anna’s work and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing.

Dr. Justin Leiby

Associate Professor of Accountancy and Professor Ken Perry Faculty Fellow University of Illinois

Prof. Joseph Brazel
Tammie Schaefer PhD

Tammie Schaefer is an Assistant Professor of Accounting at the University of Missouri – Kansas City where she teaches undergraduate and graduate courses in auditing and tax. Her research focuses on fraud detection, professional skepticism, nonfinancial measures, consultations, and judgment and decision-making in auditing and tax. Her research in these areas has led to publications in The Accounting Review and Contemporary Accounting Research. The Institute for Fraud Prevention, the Center for Audit Quality, KMPG, the International Association for Accounting Education and Research, the University of South Carolina, and the University of Missouri – Kansas City have all supplied her with grants to support her research. In 2013 Tammie received the American Accounting Association Auditing Section’s Best Ph.D. Student Paper Award for her dissertation. She is a member of the AICPA’s Accounting Doctoral Scholars (ADS) Program, and prior to obtaining her Ph.D., Tammie was an audit senior with PwC.

FAR Literature Review - Audit Production Prof. Joseph Gerakos PhD Prof. Chad Syverson Ulrike Thürheimer Details
 

Production is the process by which inputs are transformed into outputs through factors of production. In the case of an audit, audit effort (labor and time) is expended to produce assurance over client financial statements (O’Keefe, Simunic, and Stein 1994). As is typical for services, labor is the most important factor in the production of audits. Although audit production is crucial to understanding the economics of auditing, the literature on audit production is sparse due to the difficulty of observing and measuring the factors of production. Specifically, the lack of access to internal audit firm information makes it difficult for researchers to observe and measure production inputs. Moreover, the credence good nature of an audit makes it difficult to observe audit output (i.e., the level of assurance).

Authors

Prof. Joseph Gerakos PhD

Associate Professor of Business Administration Tuck School of business

Prof. Chad Syverson
Ulrike Thürheimer
FAR Practice Note - Audit Production Prof. Joseph Gerakos PhD Prof. Chad Syverson Ulrike Thürheimer Details
 

Production is the process by which inputs are transformed into outputs through factors of production. In the case of an audit, audit effort (labor and time) is used to produce assurance over client financial statements.

As is typical for services, labor is the most important factor in the production of audits. Although audit production is crucial to understanding the economics of auditing, the literature on audit production is sparse due to the difficulty of observing and measuring the factors of production.

Authors

Prof. Joseph Gerakos PhD

Associate Professor of Business Administration Tuck School of business

Prof. Chad Syverson
Ulrike Thürheimer
FAR Literature Review - The impact of auditor interactions on audit quality Prof. dr. Eddy Cardinaels Prof. dr. Kristof Stouthuysen Dr. Evelien Reusen Details
 

The judgment and decision-making literature in auditing largely focuses on individual auditor judgments. However, auditors do not work in isolation. They interact with other auditors in audit engagements and with other participants in the financial reporting process. For this reason, scholars have called for more research on how the people, tasks, and environment that auditors interact with influence their performance and hence, the audit quality of their work.

This review identifies three specific issues related to these influences that, we believe, warrant additional research and consideration. The first two issues relate to between-auditor interactions within the audit firm. The third issue relates to interactions with groups outside the firm.

Authors

Prof. dr. Eddy Cardinaels

Eddy Cardinaels (1975) is full Professor of accounting at Tilburg University and part-time professor at KU Leuven. His work combines new insights from psychology and behavioral economics to study how different information presentation (ABC, BSC, summaries of earnings releases) can affect decision making of managers within companies. Other experimental work focuses on drivers of honest reporting and social motives in inter-firm negotiations. He also conducts archival work on corporate governance examining how social connections between board members affect financial reporting, how companies use their networks to engage in tax avoidance and factors that drive (excess) compensation. Eddy has published in leading journals such as The Accounting Review, Journal of Accounting Research, and Accounting, Organizations and Society, and Review of Accounting Studies. Eddy’s work has been recognized with several prestigious awards including the greatest impact on practice award (AAA).

Prof. dr. Kristof Stouthuysen

Professor in Accounting and Control at Vlerick Business School and KU Leuven.

Dr. Evelien Reusen
FAR Practice Note - Copycat behavior by junior auditors – The impact of their senior’s working style and the role of promotion incentives Prof. dr. Eddy Cardinaels Prof. dr. Kristof Stouthuysen Dr. Evelien Reusen Details
 

As a key attribute to audit quality, regulators specify that more experienced staff (i.e. managers, senior auditors) should provide less experienced staff with appropriate coaching and on-the-job training (IAASB 2014). It is fairly common for junior auditors to start their auditing career by mimicking a more senior person who performs similar tasks; as the saying goes, “Monkey see, monkey do” (Cannon, 2016). Yet, while imitation is an inherent human tendency, limited evidence exists on the impact of such imitative behavior on the quality of an individual auditor’s judgment. The objective of our research project is to examine the extent to which mimicking behavior occurs in junior–senior auditor relationships and its consequences for audit quality. In particular, we advance the argument that this imitation tendency may lead junior auditors to follow seniors’ auditing practices, even when those practices are not always ideal. We also examine whether promotion opportunities for the junior can be an important contributor in mimicking an audit style of a senior (which in turn would affect audit quality). The tendency to imitate their senior – even though his working practices might not be ideal - might be higher when the direct senior has a strong voice in the promotion decision of the junior.

Authors

Prof. dr. Eddy Cardinaels

Eddy Cardinaels (1975) is full Professor of accounting at Tilburg University and part-time professor at KU Leuven. His work combines new insights from psychology and behavioral economics to study how different information presentation (ABC, BSC, summaries of earnings releases) can affect decision making of managers within companies. Other experimental work focuses on drivers of honest reporting and social motives in inter-firm negotiations. He also conducts archival work on corporate governance examining how social connections between board members affect financial reporting, how companies use their networks to engage in tax avoidance and factors that drive (excess) compensation. Eddy has published in leading journals such as The Accounting Review, Journal of Accounting Research, and Accounting, Organizations and Society, and Review of Accounting Studies. Eddy’s work has been recognized with several prestigious awards including the greatest impact on practice award (AAA).

Prof. dr. Kristof Stouthuysen

Professor in Accounting and Control at Vlerick Business School and KU Leuven.

Dr. Evelien Reusen
FAR Practice Note - Imitatiegedrag bij junior auditors: de impact van de werkstijl van de senior en de rol van promotiedruk Prof. dr. Eddy Cardinaels Prof. dr. Kristof Stouthuysen Dr. Evelien Reusen Details
 

Om audit kwaliteit te waarborgen, hebben meer ervaren auditors (i.e., senior auditors) de taak om minder ervaren auditors (i.e., junior auditors) tijdig te beoordelen en te voorzien van gepaste coaching en ‘on-the-job’ training (IAASB 2014). Het geven van het goede voorbeeld door de senior is hierbij belangrijk, zeker wanneer we erkennen dat junior auditors in het begin van hun carrière vaak geneigd zijn het gedrag en de werkstijl van senior auditors te imiteren. Hoewel het imiteren van anderen deel uitmaakt van het menselijke gedrag, hebben we tot op heden nog maar weinig inzicht in hoe imitatiegedrag de oordeelsvorming bij junior auditors beïnvloedt. Het doel van dit onderzoeksproject is om de rol van imitatiegedrag in junior-senior auditor relaties na te gaan en inzicht te krijgen in de gevolgen hiervan op auditkwaliteit. Tegelijkertijd onderzoeken we ook hoe promotiedruk dit imitatiegedrag kan versterken. De neiging van junior auditors om hun senior te imiteren – zelfs wanneer deze laatste zijn werkstijl niet in lijn is met de verwachte professioneel-kritische houding – kan meer uitgesproken zijn wanneer de senior auditor een doorslaggevende stem heeft bij toekomstige promotiebeslissingen. De bevindingen van deze studie zullen leiden tot waardevolle inzichten voor het wereldwijde auditberoep. 

Authors

Prof. dr. Eddy Cardinaels

Eddy Cardinaels (1975) is full Professor of accounting at Tilburg University and part-time professor at KU Leuven. His work combines new insights from psychology and behavioral economics to study how different information presentation (ABC, BSC, summaries of earnings releases) can affect decision making of managers within companies. Other experimental work focuses on drivers of honest reporting and social motives in inter-firm negotiations. He also conducts archival work on corporate governance examining how social connections between board members affect financial reporting, how companies use their networks to engage in tax avoidance and factors that drive (excess) compensation. Eddy has published in leading journals such as The Accounting Review, Journal of Accounting Research, and Accounting, Organizations and Society, and Review of Accounting Studies. Eddy’s work has been recognized with several prestigious awards including the greatest impact on practice award (AAA).

Prof. dr. Kristof Stouthuysen

Professor in Accounting and Control at Vlerick Business School and KU Leuven.

Dr. Evelien Reusen
FAR Masterclass Report - 9 December 2019: Masterclass by Marshall Geiger, Anna Gold and Philip Wallage on Going Concern Opinions (GCO's) in Theory and Practice Prof. Marshall Geiger PhD Prof. dr. Anna Gold Prof. dr. Philip Wallage Details
 

On 9 December 2019, Marshall Geiger, Anna Gold and Philip Wallage presented a masterclass on Going Concern Opinions (GCOs). In this report, a summary of the masterclass is presented. The main purpose of the session was to communicate the main results of their literature synthesis (see Part I below) and to extend and corroborate the findings of the focus group meeting that was part of the research project, by means of an in-depth discussion concerning eight broad GCO topics (see Part II below).

Authors

Prof. Marshall Geiger PhD

Marshall A. Geiger, Ph.D., CPA, is the CSX Chair in Management and Accounting and Professor of Accounting at the Robins School of Business, University of Richmond. Marshall has also been an honorary Professor of the Faculty of Business and Law at Deakin University in Australia.  He graduated from Penn State University in 1988 with his Ph.D. in accounting and has published over 75 articles, a research monograph, and a Chapter in a research reference book on numerous topics in accounting, auditing and accounting education. Marshall has been recognized as the most prolific accounting scholar among all accounting Ph.Ds graduating worldwide in 1988. He is a past Editor at Auditing: A Journal of Practice & Theory, and former Associate Editor at Accounting Horizons and holds appointments on five editorial review boards of scholarly journals in the US and internationally. Marshall has delivered over 60 educational and research seminars and programs on a broad range of topics in accounting and auditing to a wide range of participants, including audit practitioners, entrepreneurs, academics, lawyers and standard-setters.


Prof. dr. Anna Gold

Anna Gold obtained her Ph.D. from the University of Amsterdam in 2004, worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and is currently professor at the Vrije Universiteit Amsterdam where she teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods. Anna’s research interests are in the judgment and decision-making area, primarily applied to the field of Auditing. Her research has focused on the impact of regulatory changes, on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Anna’s work and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing.

Prof. dr. Philip Wallage

Professor of Auditing at VU University Amsterdam and University of Amsterdam