Proceedings of the University of Kansas Symposium on Auditing Problems

The Deloitte/University of Kansas Auditing Symposium has been held on a bi-annual basis since 1972. Its purpose is to provide a forum where practitioners, regulators, and academics can come together and have open discussions about the auditing profession from each of their unique perspectives. It is seen as a greatly beneficial event for practitioners, regulators, and academics alike. Information about current symposia can be found at the University of Kansas School of Business.

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Principles-based versus Rules-based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Christopher P. Agoglia, Timothy S. Doupnik, and George T. Tsakumis
Standard Setters Panel Discussion: How Management and Auditors Should Be Making and Evaluating Judgments

Martin Baumann, John Fogarty, Phil Wedemeyer, and Roger Martin
Center for Audit Quality Panel Discussion: What We Observe Happening in the New Environment

William Ezzell, Randy Fletchall, and Cindy Fornelli
Effects of Uncertainty and Disclosure on Auditors’ Fair Value Materiality Decisions

Jeremy .B. Griffin
Review and Model of Auditor Judgments in Fraud-Related Planning Tasks

Jacqueline Hammersley
Auditing Symposium XX, Proceedings of the 2010 Deloitte/University of Kansas Symposium on Auditing Problems

James A. Heintz
When Is Trusted Advice Not Trustworthy? How Affiliation and Advice Quality Influence Auditors’ Evaluation and Use of Advice

Kathryn Kadous, Justin Leiby, and Mark E. Peecher
Audit Committee Members’ and Managers’ Financial Incentives and the Materiality of Financial Statement Misstatements

Marsha B. Keune and Karla M. Johnstone
Importance of Auditor Judgment in Improving Audit Quality

W. Robert Knechel
Impact of Principles-Versus Rules-Based Accounting Standards on Auditors’ Motivations and Judgments

Marietta Peytcheva and Arnold M. Wright
Audit Partners Panel Discussion: How Are We Dealing with the Increased Level of Judgment?

Hal Zeidman, Brian Richson, Leroy Dennis, and Bill Messier
Deductive Method of Fraud Detection; Discussant Comments for The Deductive Method of Fraud Detection

Conan C. Albrecht, W. Steve Albrecht, and J. Gregory Dunn1
Impact of Fraud Risk Assessments and a Standard Audit Program on the Planning of Fraud Detection Plans (Abstract); Discussant Comments on “The Impact of Fraud Risk Assessments and a Standard Audit Program on Fraud Detection Plans”

Stephen K. Asare, Arnie Wright, and Karla M. Johnstone
Auditor Industry Specialization and Fraudulent Financial Reporting; Discussant’s Response: “Auditor Industry Specialization and Fraudulent Financial Reporting”

Joseph V. Carcello, Albert L. Nagy, and Audrey A. Gramling
Financial Statement Fraud - Today’s Challenge

John Fogarty
Proceedings of the 2002 Auditing Symposium XVI: Deloitte & Touche/University of Kansas Symposium on Auditing Problems

James A. Heintz, University of Kansas. School of Business, and Deloitte & Touche
Detecting Financial Statement Fraud: Proposed SAS 82 Revision

Dacid L. Landsittel
Fraudulent Financial Reporting: Some Evidence from Restatements; Discussant Comments for Fraudulent Financial Reporting: Some Evidence from Restatements

Zoe-Vonna Palmrose, Susan Scholz, and Timothy Bell
Conceptual Framework and Case Studies for Audit Planning and Evaluation Given the Potential for Fraud; Discussant Comments on A Conceptual Framework and Case Studies for Audit Planning and Evaluation Given the Potential for Fraud

Jerry L. Turner, Theodore J. Mock, Rajendra P. Srivastava, and Ray Whittington
Audit Policy Implications of Academic Research on Fraudulent Financial Reporting; Comments on Academic Research and Auditors’ Detection of Fraudulent Financial Reporting: Audit Policy Implications

T. Jeffrey Wilks, Mark F. Zimbelman, Selvoy J. Boyer, and William F. Messier Jr.
Technological change -- A glass half empty or a glass half full: Discussion of "Meeting the challenge of technological change," and "Business and auditing impacts of new technologies"

Urton Anderson
Discussion of "A Model of errors and irregularities as a general framework for risk-based audit planning"

Timothy B. Bell
Discussant comments on "The CPAS/CCM experiences: Perspectives for AI/ES research in accounting"

Eric Denna
Model of errors and irregularities as a general framework for risk-based audit planning

Jere R. Francis and Richard A. Grimlund
Framing effects and output interference in a concurring partner review context: Theory and exploratory analysis

Karla M. Johnstone, Stanley F. Biggs, and Jean C. Bedard

Proceedings of the University of Kansas Symposium on Auditing Problems

Principles-based versus Rules-based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Standard Setters Panel Discussion: How Management and Auditors Should Be Making and Evaluating Judgments

Center for Audit Quality Panel Discussion: What We Observe Happening in the New Environment

Effects of Uncertainty and Disclosure on Auditors’ Fair Value Materiality Decisions

Review and Model of Auditor Judgments in Fraud-Related Planning Tasks

Auditing Symposium XX, Proceedings of the 2010 Deloitte/University of Kansas Symposium on Auditing Problems

When Is Trusted Advice Not Trustworthy? How Affiliation and Advice Quality Influence Auditors’ Evaluation and Use of Advice

Audit Committee Members’ and Managers’ Financial Incentives and the Materiality of Financial Statement Misstatements

Importance of Auditor Judgment in Improving Audit Quality

Impact of Principles-Versus Rules-Based Accounting Standards on Auditors’ Motivations and Judgments

Audit Partners Panel Discussion: How Are We Dealing with the Increased Level of Judgment?

Deductive Method of Fraud Detection; Discussant Comments for The Deductive Method of Fraud Detection

Impact of Fraud Risk Assessments and a Standard Audit Program on the Planning of Fraud Detection Plans (Abstract); Discussant Comments on “The Impact of Fraud Risk Assessments and a Standard Audit Program on Fraud Detection Plans”

Auditor Industry Specialization and Fraudulent Financial Reporting; Discussant’s Response: “Auditor Industry Specialization and Fraudulent Financial Reporting”

Financial Statement Fraud - Today’s Challenge

Proceedings of the 2002 Auditing Symposium XVI: Deloitte & Touche/University of Kansas Symposium on Auditing Problems

Detecting Financial Statement Fraud: Proposed SAS 82 Revision

Fraudulent Financial Reporting: Some Evidence from Restatements; Discussant Comments for Fraudulent Financial Reporting: Some Evidence from Restatements

Conceptual Framework and Case Studies for Audit Planning and Evaluation Given the Potential for Fraud; Discussant Comments on A Conceptual Framework and Case Studies for Audit Planning and Evaluation Given the Potential for Fraud

Audit Policy Implications of Academic Research on Fraudulent Financial Reporting; Comments on Academic Research and Auditors’ Detection of Fraudulent Financial Reporting: Audit Policy Implications

Technological change -- A glass half empty or a glass half full: Discussion of "Meeting the challenge of technological change," and "Business and auditing impacts of new technologies"

Discussion of "A Model of errors and irregularities as a general framework for risk-based audit planning"

Discussant comments on "The CPAS/CCM experiences: Perspectives for AI/ES research in accounting"

Model of errors and irregularities as a general framework for risk-based audit planning

Framing effects and output interference in a concurring partner review context: Theory and exploratory analysis

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