Consortium Members Leventhal School of Accounting, University of Southern California, USA Maastricht Accounting and Audit Research Center, Universiteit Maastricht, Netherlands Nanyang Business School, Nanyang Technological University, Singapore School of Accounting at the University of New South Wales, Australia Auditing Academic Conferences Fourth EARNet Symposium, Aarhus October 26 & 27, 2007 Academic Organizations EARNet - European Auditing Research Network Auditing Section of the American Accounting Association Auditing Organizations Auditing and Assurance Standards Board, IFAC Public Company Oversight Board, US International Organization of Supreme Audit Institutions