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color="#000099">Timetable</font></a></h1> <h2 align="center">26:010:653<br> <font size="6">Current Topics in Auditing</font><br> Fall 2000<br> </h2> <div align="left"><table border="0" cellpadding="3" width="516"> <tr> <td valign="top" colspan="2" width="44"><img src="../../../images/dot_clear.gif" width="30" height="1"></td> <td valign="top" width="90"><img src="../../../images/dot_clear.gif" width="90" height="1"></td> <td valign="top" width="140"> </td> <td valign="top" width="109"><img src="../../../images/dot_clear.gif" width="75" height="1"></td> <td valign="top" width="81"><br> </td> </tr> <tr> <td valign="top" colspan="2" width="44"><font size="2" face="Arial"><strong>Class</strong></font></td> <td valign="top" width="90"><font size="2" face="Arial"><strong>Date</strong></font></td> <td valign="top" width="140"><font size="2" face="Arial"><strong>Topic </strong></font></td> <td valign="top" width="109"><font size="2" face="Arial"><strong>Readings</strong></font></td> <td valign="top" width="81"><font size="2" face="Arial"><strong>Assignments</strong></font><font face="Arial"><strong><br> </strong></font></td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" colspan="4" width="384"><font face="Arial"><b>Social Science Research Fundamentals</b></font><br> </td> </tr> <tr> <td valign="top" colspan="2" width="44">1 </td> <td valign="top" width="90"><a name="September">September</a> 15 </td> <td valign="top" width="140">Introduction<br> Philosophy of Science and Philosophy of Auditing</td> <td valign="top" width="109">The Philosophy of Auditing (Mautz & Sharaf). 1961<br> <br> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44">2 </td> <td valign="top" width="90">September 22 </td> <td valign="top" width="140">Research Methods and Paradigms<br> </td> <td valign="top" width="109"></td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" colspan="4" width="384"><font face="Arial"><b>Economics of Auditing</b></font><br> </td> </tr> <tr> <td valign="top" colspan="2" width="44">3 </td> <td valign="top" width="90">September 29 </td> <td valign="top" width="140">Why have audits?</td> <td valign="top" width="109">1, 2, 3, 4<br> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44">4 </td> <td valign="top" width="90"><a name="October">October</a> 6 </td> <td valign="top" width="140">Independence, Size and Audit Quality</td> <td valign="top" width="109">5, 6, 7<br> <br> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44">5</td> <td valign="top" width="90">October 13<br> </td> <td valign="top" width="140">Audit Fees and Audit Markets</td> <td valign="top" width="109">8, 9, 10<br> <br> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44">6</td> <td valign="top" width="90">October 20 <br> </td> <td valign="top" width="140">Auditor Switching</td> <td valign="top" width="109">11, 12, 13<br> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" colspan="4" width="384"><font face="Arial"><b>Audit Practice Topics</b></font><br> </td> </tr> <tr> <td valign="top" colspan="2" width="44">7 </td> <td valign="top" width="90">October 27 </td> <td valign="top" width="140">Controls and Materiality</td> <td valign="top" width="109">Chapter 1<br> SAS 55<br> SAS 82<br> 14, 15, 16, 17</td> <td valign="top" width="81">Take-Home Mid-Term Examination<br> <br> </td> </tr> <tr> <td valign="top" colspan="2" width="44">8 </td> <td valign="top" width="90"><a name="November">November</a> 3 <br> </td> <td valign="top" width="140">Audit Risk </td> <td valign="top" width="109">Chapter 2<br> SAS 39<br> SAS 47<br> 18 - 27<br> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44">9 </td> <td valign="top" width="90">November 10 </td> <td valign="top" width="140">Audit Evidence</td> <td valign="top" width="109">Chapter 4<br> SAS 31<br> 28 - 34<br> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44">10 </td> <td valign="top" width="90">November 17</td> <td valign="top" width="140">Audit Judgment</td> <td valign="top" width="109">Chapter 3<br> 35, 36, 37, 38</td> <td valign="top" width="81">Research Proposal Outline<br> </td> </tr> <tr> <td valign="top" colspan="2" width="44">11 </td> <td valign="top" width="90">November 22 <br> </td> <td valign="top" width="140">Analytical Procedures<br> <br> Literature Review Presentation</td> <td valign="top" width="109">Chapter 5<br> 39, 40</td> <td valign="top" width="81">Class Project: Literature Review of Auditing Research since 1994<br> </td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" colspan="4" width="384"><font face="Arial"><b>Current Topics in Auditing</b></font><br> </td> </tr> <tr> <td valign="top" colspan="2" width="44">12 </td> <td valign="top" width="90"><a name="December">December</a> 1 </td> <td valign="top" width="140">Recent Auditing Research</td> <td valign="top" width="109">Chapter 6<br> 41, 42, 43, 44</td> <td valign="top" width="81">Draft Research Proposal<br> </td> </tr> <tr> <td valign="top" colspan="2" width="44">13 </td> <td valign="top" width="90">December 8 </td> <td valign="top" width="140">Current Audit Research</td> <td valign="top" width="109">Chapter 7<br> 45, 46, 47, 48</td> <td valign="top" width="81">Distribute material for final class<br> </td> </tr> <tr> <td valign="top" colspan="2" width="44">14 </td> <td valign="top" width="90">December 15 </td> <td valign="top" width="140">The Future of Assurance Services </td> <td valign="top" width="109">Select your own materials from Web Sites or published sources regarding:<br> Elliott Committee<br> WebTrust<br> SysTrust<br> XBRL<br> Continuous Auditing</td> <td valign="top" width="81"><br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> </td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" width="90">December 22 </td> <td valign="top" colspan="2" width="220">FINAL EXAMINATION </td> <td valign="top" width="81">Final Research Proposal<br> </td> </tr> <tr> <td valign="top" colspan="3" width="144"><font size="3"><em>Notes:</em></font></td> <td valign="top" width="140"> </td> <td valign="top" width="109"> </td> <td valign="top" width="81"><br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">1. </td> <td valign="top" colspan="4" width="384">Numerical references to papers are to the list below<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">2. </td> <td valign="top" colspan="4" width="384">Chapter references are to:<br> Bell, A. and A.M. Wright (Editors). 1995. "Auditing Practice, Research, and Education: A Productive Collaboration". AICPA/AAA<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">3.</td> <td valign="top" colspan="4" width="384">SAS references are to "Statements on Auditing Standards", published by the AICPA in various formats.<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29"> </td> <td valign="top" width="90"> </td> <td valign="top" width="140"> </td> <td valign="top" width="109"> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="3" width="144"><em>References</em></td> <td valign="top" width="140"> </td> <td valign="top" width="109"> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">1.</td> <td valign="top" colspan="4" width="384">Wallace, W.A. 1980. "The Economic Role of the Audit in Free and Regulated Markets". <i>Touche Ross Teaching Tool</i><br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">2.</td> <td valign="top" colspan="4" width="384">Jensen, M.C. and W.H. Meckling. 1976. "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure". <i>Journal of Financial Economics.</i> 3: 305-360<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">3.</td> <td valign="top" colspan="4" width="384">Menon, K and D.D. Williams. 1994. "The Insurance Hypothesis and Market Prices". <i>The Accounting Review.</i> 69 No. 2: 327-342<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">4.</td> <td valign="top" colspan="4" width="384">Elliott, R.K. 1995. "The Future of Assurance Services: Implications for Auditing". <i>Accounting Horizons.</i> 9, No. 4: 118-127</td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">5.</td> <td valign="top" colspan="4" width="384">DeAngelo, L.E. 1981. "Auditor Independence, 'Low Balling', and Disclosure Regulation". <i>Journal of Accounting and Economics</i>. 3: 113-127<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">6.</td> <td valign="top" colspan="4" width="384">DeAngelo, L.E. 1981. "Auditor Size and Audit Quality". <i>Journal of Accounting and Economics</i>. 3: 183-199<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">7.</td> <td valign="top" colspan="4" width="384">Teoh, S.H. and T.J. Wong. 1993. "Perceived Auditor Quality and the Earnings Response Coefficient". <i>The Accounting Review.</i> 68. No. 2: 346-366<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">8.</td> <td valign="top" colspan="4" width="384">Simunic, D. 1980. "The Pricing of Audit Services". <i>Journal of Accounting Research.</i> 18, No. 1: 161<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">9.</td> <td valign="top" colspan="4" width="384">Pamrose, Z-V. 1986. "Audit Fees and Auditor Size: Further Evidence". <i>Journal of Accounting Research.</i> 24, No. 1: 97-120<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">10.</td> <td valign="top" colspan="4" width="384">Johnson, W.B. and T. Lys. 1990. "The Market for Auditor Services: Evidence from Voluntary Audit Changes". <i>Journal of Accounting and Economics.</i> 12: 281-308<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">11. </td> <td valign="top" colspan="4" width="384">Schwartz, K.B. and K. Menon. 1985. "Auditor Switches by Failing Firms". <i>The Accounting Review.</i> LX, No. 2: 248-261<i><br> </i></td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">12.</td> <td valign="top" colspan="4" width="384">Francis, J.R. and E.R. Wilson. 1988. "Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation". <i>The Accounting Review.</i> LXIII, No. 4: 663-682 </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">13. </td> <td valign="top" colspan="4" width="384">Defond, M.L. 1992. "The Association Between Changes in Client Form Agency Costs and Auditor Switching ". <i>Auditing: A Journal of Practice and Theory</i>. 11, No. 1: 16-31<i><br> </i></td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">14. </td> <td valign="top" colspan="4" width="384">Ashton, R.H. 1974. "An Experimental Study of Internal Control Judgments". <i>Journal of Accounting Research.</i> Spring: 143-157<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">15.</td> <td valign="top" colspan="4" width="384">Biggs, S.F. and T.J. Mock. 1983. "An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions". <i>Journal of Accounting Research.</i> Spring: 234-1255<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">16.</td> <td valign="top" colspan="4" width="384">Peters, J.M. and J.T. Davis. 1998. "A Decision Aid for Internal Control Testing Plan Selection". <i>Unpublished.</i> <em><br> </em></td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">17.</td> <td valign="top" colspan="4" width="384">Fisher, M.H. 1990. "The Effects of Reporting Materiality Levels Publicly, Privately, or Not At All in an Experimental Markets Setting". <i>Auditing: A Journal of Practice and Theory</i>. 9, Supplement: 184-223<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">18.</td> <td valign="top" colspan="4" width="384">Cushing, B.E. and J.K. Loebbecke. 1983. "Analytical Approaches to Audit Risk: A Survey and Analysis". <i>Auditing: A Journal of Practice and Theory</i>. 3, No. 1: 23-41<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">19.</td> <td valign="top" colspan="4" width="384">Jiambalvo, J. and W.S. Waller. 1984. "Decomposition and Assessments of Audit Risk". <i>Auditing: A Journal of Practice and Theory</i>. 3, No. 2: 80-88<em><br> </em></td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">20.</td> <td valign="top" colspan="4" width="384">Kinney, W.R. 1989. "Achieved Audit Risk and the Audit Outcome Space". <i>Auditing: A Journal of Practice and Theory</i>. 8, Supplement: 67-84<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">21.</td> <td valign="top" colspan="4" width="384">Aldersley, S.J. 1989. "Discussion of Achieved Audit Risk and the Audit Outcome Space". <i>Auditing: A Journal of Practice and Theory</i>. 8, Supplement: 85-97<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">22.</td> <td valign="top" colspan="4" width="384">Sennetti, J.T. 1990. "Toward a More Consistent Model for Audit Risk". <i>Auditing: A Journal of Practice and Theory</i>. 9, No. 2: 103-112 <br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">23.</td> <td valign="top" colspan="4" width="384">Daniel, S.J. 1988. "Some Empirical Evidence about the Assessment of Audit Risk in Practice". <i>Auditing: A Journal of Practice and Theory</i>. 7, No. 2: 174-181 <br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">24.</td> <td valign="top" colspan="4" width="384">Strawser, J.R. 1990. "Human Information Processing and the Consistency of Audit Risk Judgments". <i>Accounting and Business Research.</i> 21, No. 18: 67-75<em><br> </em></td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">25.</td> <td valign="top" colspan="4" width="384">Strawser, J.R. 1991. "Examination of the Effect of Risk Model Components on Perceived Audit Risk".<em> </em><i>Auditing: A Journal of Practice and Theory</i>. 10, No. 1: 126-135 <br> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">26.</td> <td valign="top" colspan="4" width="384">Waller, W.S. 1993. "Auditors' Assessments of Inherent and Control Risk in Field Settings". <i>The Accounting Review.</i> 68, No. 4: 783-803<br> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">27.</td> <td valign="top" colspan="4" width="384">Srivastava, R.P. and G.R. Shafer. 1992. "Belief Function Formulas for Audit Risk".<em> The Accounting Review.</em> 67, No. 2: 249-283<br> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">28.</td> <td valign="top" colspan="4" width="384">Toba, Y. 1974. "A General Theory of Evidence as the Conceptual Foundation in Auditing Theory". <i>The Accounting Review.</i> L, No. 1: 7-24<br> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">29.</td> <td valign="top" colspan="4" width="384">Kissinger, J.N. 1977. "A General Theory of Evidence as the Conceptual Foundation in Auditing Theory: Some Comments and Extensions". <i>The Accounting Review.</i> LII, No. 2: 322- 339<br> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">30.</td> <td valign="top" colspan="4" width="384">Stephens, R.G. 1983. "An Investigation of the Descriptiveness of the General Theory of Evidence and Auditing". <i>Auditing: A Journal of Practice and Theory</i>. 3, No. 1: 55-74 <br> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">31.</td> <td valign="top" colspan="4" width="384">Dutta, S.K. 1991. "Evidence Aggregation for Planning and Evaluation of Audit: A Theoretical Study". <i>Dissertation Extract.</i></td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">32.</td> <td valign="top" colspan="4" width="384">Leslie, D.A., S.J. Aldersley, D.J.Cockburn, and C.J. Reiter. 1984. "An Assertion Based Approach to Auditing". <i>Research on Auditing Symposium VIII.</i> University of Kansas. 31-67<br> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">33.</td> <td valign="top" colspan="4" width="384">Boritz, J.E. and A.K.P. Wensley. 1990. "Structuring the Assessment of Audit Evidence - An Expert Systems Approach". <i>Auditing: A Journal of Practice and Theory</i>. 9, Supplement: 55-74 <br> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">34.</td> <td valign="top" colspan="4" width="384">Gillett, P.R. 1993. "Automated Dynamic Audit Programme Tailoring: An Expert System Approach". <i>Auditing: A Journal of Practice and Theory</i>. 12, Supplement: 173-193<br>  </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">35.</td> <td valign="top" colspan="4" width="384">Hogarth, R.M. and H.J. Einhorn. 1992. "Order Effects in Belief Updating: The Belief Adjustment Model". <i>Cognitive Psychology.</i> 1-55<br> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">36.</td> <td valign="top" colspan="4" width="384">Ashton, R.H. and A.H. Ashton. 1988. "Sequential Belief Revision in Auditing". <i>The Accounting Review.</i> 623-641</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">37.</td> <td valign="top" colspan="4" width="384">Libby, R. and D. Frederick. 1990. "Experience and the Ability to  Explain Audit Findings". <i>Journal of Accounting Research.</i> 348-367</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">38.</td> <td valign="top" colspan="4" width="384">Frederick, D.M., V.B. Heiman-Hoffman, and R. Libby. 1994. 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