Audit Judgment Symposium Papers

These are the papers presented at the previous Audit Judgment Symposium, held from 1983 to 1995. Symposium on Audit Research February 14 and 15, 1983 Sponsored by: Center for Accounting Research, School of Accounting University of Southern California and Deloitte Haskins & Sells Foundation University Hilton, Los Angeles, California Monday, February 14, 1983 Speaker Topic Gordon Johns Deloitte Haskins & Sells A Practitioner's View Paul R. Watkins University of Southern California An Academic's View Ward Edwards University of Southern California The Design and Validity of Judgmental Tools for Evaluation Robin Hogarth University of Chicago Judgment and Diagnosis Robert Ashton New York University Research in Audit Decision Making: Rationale, Evidence, and Implications William Felix University of Washington William Waller University of Arizona The Auditor and Learning from Experience William Wright University of Minnesota Expertise and Auditing Research Robert Libby University of Michigan Causal Reasoning in Analytical Review: Some Preliminary Results Ann Patterson University of Southern California Signal Detection Theory and Audit Research Michael Samet Perceptronics A Multi-Attribute Evaluation Approach to the Audit Review Process W. Thomas Lin University of Southern California Arnold Wright Boston University Audit Evidence Judgments: A Multi-Attribute Approach Amos Tversky Stanford University The Framing of Decisions and Judgments Tuesday, February 15, 1983 Speaker Topic Panel: Sheridan C. Biggs Price Waterhouse Richard Gnospelius Coopers & Lybrand Gary Holstrum Deloitte Haskins & Sells John Willingham Peat, Marwick, Mitchell Research Opportunities and Issues: Some Practitioner's Panel: Ward Edwards University of Southern California Robert Elliott Peat, Marwick, Mitchell Robin Hogarth University of Chicago James Loebbecke University of Utal Amos Tversky Stanford University Paths to Implementation and Prospects for Research Symposium On Decision Support Systems For Auditing February 7 and 8, 1984 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Deloitte Haskins & Sells Foundation University Hilton, Los Angeles, California Tuesday, February 7,1984 Speaker Topic John E. Ellingson Deloitte Haskins & Sells DSS and Auditing: A Practitioner's Perspective Paul R. Watkins University of Southern California An Overview of Decision Support Techniques and Methodologies Ward Edwards University of Southern California DSS: Issues and Concerns Michael Fehling Advanced Information Decision Systems Selected Expert Systems Approaches Marinus J. Bouwman University of Oregon Expert Systems: How Do Bankers and Financial Analysts Make Investment Decisions? Miklos Vasarhelyi Da-Hsien Bao Columbia University Control Simulation as a Decision Aid Andrew Luzy Clinton White Pennsylvania State University Eliminating Auditor Concerns: Using Expert Systems Methodology to Construct Auditing Theory William Messier University of Florida James V. Hansen Brigham Young University Artificial Intelligence Systems for EDP Auditing Andrew Bailey Paul Johnson Rayman Meservy University of Minnesota Expert Systems: Internal Control Evaluation John Chandler Helmut Brown University of Illinois Expert Systems: Operational Support for Audit Decision Making J. Efrim Boritz University of Waterloo DSS for Internal Audit Planning Dana R. Richardson Arthur Young Emerging Technology, Decision Support and Auditing Wednesday, February 8, 1984 Speaker Topic William Wright Peat Marwick Mitchell The Relationship Between Cognitive Psychology and Decision Support Systems Design Ilan Vertinsky University of British Columbia Theodore J. Mock University of Southern California Decision Support for Risk Assessment Stanley Biggs University of Wisconsin Expert Systems Design for Going Concern Judgments William Kinney, Jr. University of Michigan Perspectives on DSS Research in Auditing Panel: Raymond Elliott Coopers & Lybrand Robert Elliott Peat, Marwick, Mitchell & Co. Sheridan Biggs Price Waterhouse Everett C. Johnson, Jr. Deloitte Haskins & Sells Research Opportunities and Paths to Implementation Symposium on Audit Evidence and Evidence Evaluation February 12 and 13, 1985 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Deloitte Haskins & Sells Foundation University Hilton, Los Angeles, California Tuesday, February 12, 1985 Speaker Topic Gary Holstrum University of Southern California Sources of Error and Inconsistency in Audit Judgment and Evidence Evaluation Ward Edwards University of Southern California Current Issues and Research on Evidence Evaluation David Schum Rice University Cascaded Inference in Judgment Formation Hillel Einhorn University of Chicago Diagnostic Inference and Causal Reasoning in Judgment Formation William S. Waller William L. Felix, Jr. University of Arizona The Accuracy of Auditors' Covariation Judgments W. Robert Knechel University of Florida William F. Messier, Jr. University of Michigan Sequential Auditor Decision Making: The Effect of Audit Evidence and Source Reliability Stanley F. Biggs University of Connecticut Theodore J. Mock Paul R. Watkins University of Southern California Auditor Analytical Review: A Process Model Marcia S. Niles University of Arizona The Structure of Judgment in a Sequential Audit Task J. Michael Cook Deloitte Haskins & Sells Banquet Speaker Wednesday, February 13, 1985 Speaker Topic Merrill Lewis University of Southern California The Evaluation of Audit Evidence: An Integer Programming Model B. N. Srinidhi New York University Miklos A. Vasarhelyi Columbia University Reliability Theory and Internal Control Evaluation J. Efrim Boritz Waterloo University Robert Jensen Trinity University An Hierarchical Approach to Planning Audit Evidence Gathering Procedures Marguerite H. Fisher Purdue University The Evaluation of Audit Evidence: Some Issues and Evidence Jack Krogstad Creighton University James Shanteau Kansas State University Richard T. Ettenson University of Maryland The Role of Schema in Auditor Judgment Panel: Ward Edwards University of Southern California Lynford E. Graham Coopers & Lybrand Theodore J. Mock University of Southern California John J. Willingham Peat, Marwick, Mitchell & Co. Symposium Review and Opportunities for Research Symposium on Expert Systems and Audit Judgment February 17 and 18, 1986 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Deloitte Haskins & Sells Foundation The Western Bonaventure, Los Angeles, California Monday, February 17, 1986 Speaker Topic Don Waterman Rand Corporation Overview of Expert Systems Paul Johnson University of Minnesota Cognitive Models of Expertise William Swartout University of Southern California Knowledge Representation in Expert Systems Shells Paul R. Watkins University of Southern California Theory of Endorsements David Schum George Mason University Cascaded and Hierarchical Inference Implications for Expert Systems in Auditing Stanley F. Biggs Mallory Selfridge University of Connecticut Expert Systems for Going Concern Judgments Jesse F. Dillard Jane F. Mutchler Ohio State University A Knowledge-Based Expert Systems for the Auditor's Going-Concern Decisions William Messier University of Florida James Hansen Brigham Young University Preliminary Testing of EDP-XPERT Jack Broderick Arthur Young Trevor Stewart Deloitte Haskins & Sells Phil D. Wedemeyer Arthur Andersen & Co. John Willingham Peat Marwick Mitchell & Co. Expert Systems Development in Auditing Daniel E. O'Leary University of Southern California Validation of Business Expert Systems Gary Grudnitski Arthur Young & Co. An Internal Control Expert System Lynford E. Graham David Shpilberg Coopers & Lybrand Developing an ES for Auditing Graham Gal University of Massachusetts Paul Steinbart University of Utah Knowledge Base Refinements as an Indication of Auditor Experience James Shanteau Kansas State University Psychological Characteristics of Expert Decision Makers Glenn Shafer Rajendra Srivastava University of Kansas Managing Uncertainty in Expert Systems: A Perspective for Auditing Don Waterman, Editor, The Journal of Expert Systems William Kinney, Editor, The Accounting Review Barry Lewis, Associate Editor, Accounting, Organizations and Society Andrew Bailey, Co-Editor, Auditing: A Journal of Theory and Practice The Publication Market for Research in Expert Systems Kirk Kelly Peat Marwick Mitchell & Co. John Whyte Ernst & Whinney John Ellingsen Deloitte Haskins & Sells Stanley Halper Coopers & Lybrand Prognosis for ES Research in Auditing 1987 Audit Judgment Symposium February 16 and 17, 1987 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Deloitte Haskins & Sells Foundation University Hilton, Los Angeles, California Monday, February 16, 1987 Speaker Topic John Ellingsen Deloitte Haskins & Sells John J. Willingham Peat Marwick Mitchell & Co. Judgment Research in Auditing: The Practitioner's Perspective Paul R. Watkins University Expert Systems and Decision Support Research in Auditing Paul Johnson University of Minnesota Cognition, Memory, and Knowledge Representation Research in Auditing James Shanteau Kansas State University Audit Research into Cognitive Illusions, Heuristics and Biases: A Historical Review and Future Prospects Ward Edwards University of Southern California Behavioral Decision Research: A Personal Perspective and Implications for Auditing Lee Roy Beach University of Washington Image Theory, Principles, Goals and Plans John Haugeland University of Pittsburgh AI: The Very Idea Tuesday February 16, 1987 Speaker Topic Arnold Wright Northeastern University Anchoring on Prior Working Papers in Audit Planning James Loebbecke University of Utah Judgment Research Issues and Opportunities in Audit Standards Board Projects Karen V. Pincus University of Southern California Measurement of Audit and Auditor Performance William S. Waller William L. Felix University of Arizona Auditor's Causal Judgment: Effects of Forward vs. Backward Inference on Information Processing Jean Bedard Laval University Expertise in Auditing: Myth or Reality? Daniel E. O'Leary University of Southern California Is Prototyping of ES Audit Models Research Ira Solomon University of Illinois Multi-Auditor Judgment/Decision Making Research George Klersey Theodore J. Mock University of Southern California Research Evaluation of Verbal Protocols in Auditing 1988 Audit Judgment Symposium February 15 and 16, 1988 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Deloitte Haskins & Sells Foundation University Hilton,Los Angeles, California Monday, February 15, 1988 Speaker Topic Gary L. Holstrum University of Central Florida Theodore J. Mock University of Southern California Robert West University of Virginia The Impact of Technology on Auditing in the Year 2000 Miklos A. Vasarhelyi Fern Halper Ron Fritz Bell Laboratories Discussion Panel: The Role of ES in the Audit of Large Database Systems Robert S. Roussey Arthur Andersen & Co. Andrew D. Bailey, Jr. Ohio State University Alan Jacobsen Carter Hawley Hale Stores, Inc. Mallory Selfridge University of Connecticut Current Research and Developments in Cognitive Science John F. Mullarkey Touche Ross & Co. A-Score Model and Risk Busters Stanley F. Biggs Mallory Sefridge University of Connecticut GCX: A Computational Model of an Audit Judgment Gary S. Gertz First Interstate Bank Risk-Based Internal Auditing Raymond N. Johnson Portland State University Inherent and Control Risk Evaluations John P. Redmond CPA Futures Task Force AICPA - The Second Century Tuesday, February 16, 1988 Speaker Topic William F. Messier, Jr. University of Florida A Case Study and Field Evaluation of EDP-XPERT: (The Saga Ends!?!) Rayman Meservy Stephen Smith Carnegie Mellon University An Adaptive Learning System for Audit Selection: A Case Study for the Commonwealth of Pennsylvania J. Efrim Boritz Anthony Wensley University of Waterloo Structuring the Assessment of Audit Evidence - An Expert Systems Approach Mary Washington University of California, Irvine Incorporating Internal Control System Reliability in Audit Evidence Evaluation Using Cascaded Inference Theory Cindy L. Moeckel Arizona State University The Effects of Increased Experience on Auditors' Memory Errors and Ability to Integrate Lawrence A. Tomassini University of Illinois Audit Judgment Research Opportunities Discussion Panel: Arie Lewis National Science Foundation Rob Muirhead Institute of Internal Auditors John Ellingsen Deloitte Haskins & Sells Paul R. Watkins University of Southern California 1989 Audit Judgment Symposium February 20 and 21, 1989 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Deloitte Haskins & Sells Foundation The Newporter Resort, Newport Beach, California Monday, February 20, 1989 Speaker Topic Arie Lewin Duke University Organization Design and Auditing: An Agenda for Research James Shanteau Kansas State University The Role of Communication, Confidence and Creativity for Expertise John Sullivan Deloitte haskins & Sells John Willimgham Peat Marwick Main & Co. Role of Organizational and Individual Variables in Auditing Allison Hubbard Ashton Duke University Audit Expertise: The Relation between Error Frequency Knowledge and Experience Sarah Bonner University of Colorado, Boulder Experience Effects in Auditing: The Role of Task Specific Knowledge Paul Caster University of Southern California An Empirical Study of Accounts Receivable Confirmations as Audit Evidence Eric Spires Ohio State University How Auditors Combine Evidence: Model and Tests of Model Tuesday, February 21, 1989 Speaker Topic Clifton Brown Ira Solomon University of Illinois, Champaign Configural Information Processing in Auditing: A Theoretical and Empirical Analysis Jean Bedard Stanley Biggs University of Connecticut Processes of Pattern Recognition and Hypothesis Generation in Analytical Review Panel: Arie Lewis Duke University Gary L. Holstrum University of Central Florida John Willingham Peat Marwick Main & Co. Theodore J. Mock University of Southern California Research Opportunities 1990 Audit Judgment Symposium February 19 and 20, 1990 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Deloitte & Touche Foundation Hyatt Newporter, Newport Beach, California Monday, February 19, 1990 Speaker Topic A. Charnes W. W. Cooper A. M. Huang The University of Texas, Austin D. B. Sun University of Maine Data Envelopment Analysis and Other Decision Support Approaches for Guiding Bank Audits and Evaluations Rajendra P. Srivastava Prakash P. Shenoy Glen Shafer University of Kansas Belief Propagation in Networks for Auditing Lynford Graham George Van Ness Coopers & Lybrand An Expert System for Risk Analysis Panel: Andrew D. Baile, Jr. University of Arizona Daniel E. O'Leary University of Southern California New Developments in Expert Systems and Decision Support Systems in Auditing Jean Bedard University of Laval Source Reliability and Audit Evidence Evaluation: A Decision Under Ambiguity Analysis William F. Messier, Jr. University of Florida The Sequencing of Audit Evidence Evaluation: Its Impact on the Extent of Audit Testing and Report Formulation Joanne Deahl Williams Boston University Risk Assessment: An Investigation of Auditor's Decision Processes Alan T. Lord University of Alabama Pressure: A Methodological Consideration for Behavioral Research in Accounting Jan van de Poel Arnold Schilder University of Limburg Auditor Independence and Peer Review: A Dutch Experiment George Klersey University of Alabama Discourse Analysis as a Knowledge Acquisition Strategy for Auditing Thomas W. Lauer Eileen Peacock Oakland University Questioning Methodology and the Study of Audit Judgment Tuesday, February 20, 1990 Speaker Topic William S. Waller KPMG Peat Marwick/ University of Arizona Probabilistic Causality: Towards a Pescriptive Model for Audit Risk Assessment Steve G. Sutton Texas Tech University James C. Lampe University of Missouri, Columbia Formulating a Process Measurement System for Audit Quality Michael Gibbins Jean-Francois Laracque University of Alberta Modelling the Development and Nature of Judgmental Expertise in Public Accounting 1991 Audit Judgment Symposium February 18 and 19, 1991 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Deloitte & Touche Foundation Hyatt Newporter, Newport Beach, California Monday, February 18, 1991 Speaker Topic David A. Schum Peter Tillers George Mason University Marshalling of Audit Evidence Gary L. Holstrum University of South Florida Gilbert W. Joseph The University of Tampa The Need for Professional Guidance for Decision Aids in Auditing John T. Cardis Deloitte & Touche Miklos A. Vasarhelyi Rutgers University Thomas E. McKee East Tennessee State University Prospects and Issues in the Use of Audit Decision Aids John A. Fogarty Clarence W. Houghton Deloitte & Touche Inherent Risk William N. Dilla Dan N. Stone University of Illinois, Champaign Information Representation, Scaling, and Experience in Inherent Risk Judgments Craig Emby Simon Fraser University Sequential Belief Revision and Subjective Probability: An Experiment in Auditing Judgment Ray McNamara Keith Duncan Bond University Fundamental Factors for Assessing Controls: A Semantic Analysis Daniel E. O'Leary Paul Watkins University of Southern California The Impact of Imprecise Language in Knowledge-Based Systems for Auditing Judgment Kel-Ann S. Eyler George Mason University An Examination of the Effects of Audit Structure and Task Setting on Auditor's Materiality Judgments Alan G. Mayper University of North Texas Robert Kilpatrick Northern Arizona University Urton Anderson University of Texas, Austin An Examination of the Effects of Audit Structure and Task Setting on Auditor's Materiality Judgments Michael A. Diamond University of Southern California Audit Research and Education Tuesday, February 19, 1991 Speaker Topic Alfred J. Nanni Boston University Mohammad J. Abdolmohammadi Bentley College A Systems-Based Model of Internal Control Structure: Development and a Preliminary Test Morina D. Rennie University of Regina Auditor's Internal Control System Knowledge: The Role of Mental Models Claude Pilote Universite Laval Auditors' Risk Attitudes: A Hierarchical Levels Study within Various Decision Contexts Cynthia Jeffrey Iowa State University Auditor Loan Evaluation Judgments: The Impact of Excalation fo Commitment and the Effect of Experience on Judgments E. Michael Bamber University of Georgia Richard M. Tubbs University of Iowa Gary Gaeth University of Iowa Robert J. Ramsay Indiana University Characteristics of Audit Experience in Belief Revision William Wright Duke University/ University of California, Irvine Joanna Ho University of California, Irvine Elizabeth B. Davis Duke University Consensus of Going Concern Judgments and Audit Experience 1992 Audit Judgment Symposium February 17 and 18, 1992 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Deloitte & Touche Foundation The Ritz-Carlton Hotel, Marina del Rey, California Monday, February 17, 1992 Speaker Topic Theodore J. Mock Karen V. Pincus Paul R. Watkins Paul Caster University of Southern California The Audit Judgment Symposium: 1983-1992 Jean Bedard Universite Laval M.T.H. Chi University of Pittsburgh Expertise in Professional Auditing Lisa Koonce University of Texas, Austin A Cognitive Characterization of Audit Analytical Review Stanley Biggs Mallory Selfridge University of Connecticut George Krupka General Electric Company A Computational Model of Auditor Knowledge and Reasoning Process in the Going Concern Judgment V. M. Gadh R. Krishnan Jim Peters Carnegie Mellon University Modeling Internal Controls and their Evaluation Saurav Dutta Rutgers University Rajendra Srivastava University of Kansas Aggregation of Evidence in Auditing: A Bayesian Perspective Gerald A. Polansky AICPA and Deloitte & Touche Trends in the Profession Tuesday, February 18, 1992 Speaker Topic Peter Gillett Grant Thornton, Europe ADAPT: Automated Dynamic Audit Programme Tailoring Thomas E. McKee East Tennessee State University Bankruptcy via an Inductive Inferencing Algorithm Michael K. Shaub University of Nebraska, Lincoln Explanation for Risk-Seeking Behavior in Auditors' Competitive Bidding Decisions John Sullivan Deloitte & Touche Timothy Bell KPMG Peat Marwick Robert Roussey Arthur Andersen Impact of Audit Research on Practice Panel: John Willlingham KPMG Peat Marwick Gary Holstrum University of South Florida Joseph J. Schultz Arizona State University Research Proposals 1993 Audit Judgment Symposium February 15 and 16, 1993 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Deloitte & Touche Foundation Mandalay Beach Resort, Oxnard, California Monday, February 15, 1993 Speaker Topic Charles Plott California Institute of Technology Experimental Markets: Methodology and Judgment Research Opportunities Nicholas Dopuch Ronald R. King Washington University The Effects of Multiperiod Contracts on the Pricing and Quality of Audit Services: An Experimental Markets Study Robert R. Tucker University of Illinois, Chicago Ella Mae Matsumura University of Wisconsin, Madison Second Partner Review: An Experimental Investigation Panel: William S. Waller University of Arizona Shyam Sunder Carnegie Mellon University Timothy Bell KPMG Peat Marwick Panel and Group Discussion on Issues in Applying Experimental Markets to Audit Judgment Research Stanley Biggs Mallory Selfridge The University of Connecticut A Computational Model of Complex Auditor Judgment from Limited Financial Information Daniel E. O'Leary University of Southern California The Impact of Reliability on Audit Judgment: An Analytic Model William Messier University of Florida Frode Gabrielsen Tor Egil Holmen Rolf Jorgensen Norwegian School of Economics and Business Administration Assessing Inherent and Control Risk: Conditional Dependencies and Firm Structure Effects Michael L. Roberts Barney R. Cargile The University of Alabama Independence Verses Advocacy: An Empirical Investigation of CPAs' Responses to Conflict in Auditing and Tax Situations John J. Willingham KPMG Peat Marwick Banquet Speaker Tuesday, February 16, 1993 Speaker Topics Vicky Heiman-Hoffman University of Pittsburgh Jerry Joseph Indiana University, Pennsylvania Donald Moser University of Pittsburgh Potential Costs and Benefits of Generating Frequent Errors as Hypotheses When Performing Analytical Procedures Tarek Amer Karl Hackenbrack University of Florida Mark Nelson Cornell University The Influence of Event Base Rate on the Interpretation of Probability Phrases in Accounting Settings Stephen Asare University of Florida Arnold Wright Boston College Multiple-Hypotheses Evaluation in Auditing Ganesh Krishnamoorthy Theodore J. Mock University of Southern California Mary Washington University of California, Irvine A Comparative Evaluation of Belief Revision Models in Auditing Richard B. Lea California State University, Chico The Use of Bayesian Networks in the Evaluation of Audit Evidence Saurav Dutta Rutgers University Rajendra P. Srivastava University of Kansas Belief Network for Going Concern Decisions Robert Roussey University of Southern California John Sullivan Deloitte & Touche Arnold Wright Boston College The Value of Audit Research to Practice: Past, Present and Future 12th Audit Judgment Symposium February 21 and 22, 1994 Sponsored by Center for Accounting Research, School of Accounting University of Southern California and Grant Thornton International Mandalay Beach Resort, Oxnard, California Monday, February 21, 1994 Speaker Topic D. J. Johnstone University of Sydney Statistically Incoherent Hypothesis Tests in Auditing Discussion Panel: Fred Hancock Grant Thornton John T. Sennetti Florida International University Stephen Aldersley Ernst & Young Ward Edwards University of Southern California/ Stanford Zubaidah Ismail Nanyang Technological University Ken Trotman University of New South Wales The Impact of Review Process in Hypothesis Generation Tasks Stephen K. Asare University of Florida Arnold Wright Boston College The Effect of Hypothesis Generation and Information Search on Performance in Conducting Analytical Procedures Martha Eining Donald R. Jones James Loebbecke University of Utah An Experimental Examination of the Impact of Decision Aids on the Assessment and Evaluation of Management Fraud Elizabeth B. David Baylor University Effects of Decision Aid Type on Auditors' Going Concern Evaluations Richard Delaney Grant Thornton Internal Developments in the Accounting Profession Tuesday, February 22, 1994 Speaker Topic Speaker Topic Timothy Bell KPMG Peat Marwick Arnold Wright Boston College Overview of Audit Section Study of Impact of Audit Research Concurrent Session I and II: Judgment; Analytical Procedures; Risk Orientation; Sampling; and Reporting Theodore J. Mock University of Southern California Audit Research Impact: Some Issues and Observations 1995 International Audit Judgment Symposium May 22 and 23, 1995 Sponsored by University of Southern California and University of Limburg, Center of Accounting Research, Center for Accounting and Auditing Research, Maastricht University and Grant Thornton International Mandalay Beach Resort, Oxnard, California Monday, May 22, 1995 Speaker Topic Arnold Schilder University of Limburg and University of Amsterdam Coopers & Lybrand State of the Profession in a Regulated, Global Environment Steven Maijoor University of Limburg State of the Art Review of European Audit Research Lynford E. Graham Rutgers University Setting a Research Agenda for Auditing Issues in the People's Republic of China Discussion Panel: Robert S. Roussey University of Southern California John Hegarty Federation of European Accountants James R. Boatsman Cindy Moeckel Buck K. W. Pei Arizona State University The Effects of Decision Consequen- ces on Auditors' Reliance on Decision Aids in Audit Planning Stephen K. Asare University of Florida Arnold Wright Boston College Multiple - Hypothesis Representation and Revision in Auditing Concurrent Session I: Experimental Markets Research in Auditing Ella Mae Matsumura University of Wisconsin, Madison K. R. Subramanyam University of Southern California Robert R. Tucker University of Illinois, Chicago The Effect of the Self Fulfilling Prophecy and Auditor Variance on the Incidence of Going Concern Decisions and Auditor Switches Concurrent Session II: Audit Communications Research Trimbak Shastri University of Windsor Bart Ward The University of Oklahoma A Conceptual Framework for Audit Communication Research and Some Empirical Evidence Edward Nusbaum Grant Thornton The Auditing Profession - Opportunities and Problems Tuesday, May 23, 1995 Speaker Topic Miles B. Gietzman Copenhagen Business School and London School of Economics Reiner Quick Universityof Mannheim Capping Auditor Liability: The German Experience Marleen Willekens Catholic University of Leuven Joint Liability of Auditors and Directors, Statutory Audit Requirements and Demand for External Audit Services: A Micro-Economic Analysis Arnold Wright Boston College Auditing Practice and Research: A Productive Collaboration William W. Holder University of Southern California AAA Audit Section Task Force on Future Audit, Attestation and Assurance Services: Update and Future Plans