IRA SOLOMON VITA · 2010-08-23 · IRA SOLOMON VITA May 2010 ... Probability Distributions for Audit Decision Making ... Illinois CPA Society, Special Award of Merit, Chicago, Illinois,

1IRA SOLOMON

VITA May 2010

R.C. Evans Endowed Chair in Business Professor of Accountancy

DATE JOINED FACULTY: August 1983 HOME ADDRESS AND PHONE: 408 Yankee Ridge Lane Urbana, Illinois 61801 (217) 384-5273 OFFICE ADDRESS AND PHONE: 360 Wohlers Hall University of Illinois 1206 South Sixth Street Champaign, Illinois 61820 (217) 333-3808 [email protected] BIRTHDATE: November 2, 1952 EDUCATION: Ph.D., Accounting, University of Texas at Austin, May 1979.

Supporting Areas: Decision Making and Control, Educational Psychology (Statistics). Dissertation Title: Aggregating Prior Probability Distributions for Audit Decision Making (Chairman: David A. Wilson).

M.P.A., Accounting, University of Texas at Austin, August 1974. B.B.A., Accounting, University of Texas at Austin, August 1973. POSITIONS AT COLLEGES AND UNIVERSITIES:

Head, Department of Accountancy, The University of Illinois, January 2002 to present. R.C. Evans Endowed Chair in Business, The University of Illinois, Summer 2001 to present.

Associate Head, Department of Accountancy, The University of Illinois, Fall 1998 to Fall 2001.

KPMG Peat Marwick Distinguished Professor of Accountancy, The

University of Illinois, Fall 1987-Spring 2001. Co-Director, Office of Accounting Research, The University of

Illinois, Summer 1991-Summer 1995. Associate Professor of Accountancy, The University of Illinois,

2Fall 1983-Summer 1987.

Visiting Assistant Professor, Department of Accounting, The

University of Texas at Austin, Summer 1981 and Summer 1983. Assistant Professor, Department of Accounting, The University of

Arizona, 1978-83. Teaching Assistant, Department of Accounting, The University of

Texas at Austin, 1976-78. MEMBERSHIP IN ACADEMIC ORGANIZATIONS: American Accounting Association Auditing Section - American Accounting Association Accounting Program Leaders Group- American Accounting Association

Accounting, Behavior & Organizations Section- American Accounting Association

European Accounting Association POSITIONS IN ACADEMIC ORGANIZATIONS: Vice-President, American Accounting Association, 2009- 2011 Past-President, American Accounting Association Auditing Section,

1995-96. President, American Accounting Association Auditing Section,

1994-95. Member, American Accounting Association Council, 1994-95, 1995-96. President-Elect, American Accounting Association Auditing Section,

1993-1994. ACADEMIC HONORS:

Illinois CPA Society, Special Award of Merit, Chicago, Illinois, May 2009.

American Institute of Certified Public Accountants, Award for Distinguished Achievement in Accounting Education, Washington DC, April 2009.

Visiting Distinguished Scholar & Ratcliffe Lecturer, University of New South Wales, February- March 2008.

Notable Contributions to the Literature Award, American Accounting

Association Auditing Section, presented January 2008 in Austin, Texas

3 Distinguished Service Award, American Accounting Association

Auditing Section, January 2007 in Charleston, South Carolina Innovations in Auditing and Assurance Education Award, American

Accounting Association Auditing Section, presented January 2005 in New Orleans, Louisiana.

Outstanding Auditing Dissertation Chairperson, American Accounting

Association Auditing Section, January 2003, Huntington Beach, CA. Distinguished Invited Lecturer, Irish Accounting & Finance Society, March 2002. Incomplete List of Teachers Ranked as Excellent by Their Students (University of Illinois, Fall 2001). Outstanding Auditing Dissertation Chairperson, American Accounting Association Auditing Section, presented January 2000 in Newport Beach, California.

Shaw Foundation Professor & Visiting Distinguished Scholar,

Nanyang Technological University, Singapore, June 1999. Visiting Distinguished Scholar, Chinese University of Honk Kong,

March 1999. Joint American Institute of CPAs/American Accounting Association

Collaboration Award, “Auditing Organizations Through a Strategic Systems Lens,” with T. Bell, F. Marrs, and H. Thomas, Nov. 1998.

Incomplete List of Teachers Ranked as Excellent by Their Students

(University of Illinois, Fall 1997). Outstanding Auditing Educator, American Accounting Association

Auditing Section, presented August 1997 in Dallas, Texas. Outstanding Auditing Dissertation Chairperson, American Accounting

Association Auditing Section, presented August 1997 in Dallas, Texas.

Outstanding Graduate Student Mentor (Finalist), University of

Illinois Graduate College, presented April 1997. St. Louis Accountancy Committee of the University of Illinois,

Urbana-Champaign, Excellence in Teaching Award, presented on May 14, 1996 in St. Louis, Missouri.

Incomplete List of Teachers Ranked As Excellent By Their

Students--Fall 1995. Distinguished Visiting Faculty, American Accounting Association Doctoral Consortium, Tahoe City, California, June 1994.

4 Visiting Distinguished Scholar, University of Memphis, April 1994. Incomplete List of Teachers Ranked As Excellent By Their

Students--Fall 1993. Visiting Distinguished Scholar, Michigan State University, August

1993. Resident Faculty, Big-10 Doctoral Consortium, The Ohio State

University/Coopers & Lybrand, Columbus, Ohio, June 1993. Resident Faculty, Big-10 Doctoral Consortium, Michigan State

University/Coopers & Lybrand, East Lansing, Michigan, July 1992. American Accounting Association/Deloitte & Touche Wildman Medal,

Presented at the 1990 American Accounting Association Annual Meeting, Toronto, Canada for Research Opportunities In Auditing: The Second Decade.

Norton M. Bedford Scholar, Department of Accountancy, University

of Illinois, 1987-88. Incomplete List of Teachers Ranked As Excellent By Their Students,

University of Illinois, Spring 1987. Incomplete List of Teachers Ranked As Excellent By Their Students,

University of Illinois, Spring 1986.

Indefinite Term Membership, University of Illinois Graduate Faculty, February 1986.

Incomplete List of Teachers Ranked As Excellent By Their Students,

University of Illinois, Spring 1984. Outstanding Faculty Member Award, Beta Alpha Psi, University of

Arizona, 1983. Teaching Distinction List, College of Business & Public

Administration, Department of Accounting, The University of Arizona, 1978-83.

Outstanding Teacher Award, College of Business & Public

Administration, Department of Accounting, The University of Arizona, November 1981.

Ph.D. Excellence Award, University of Texas, September 1976-August

1977. Dean's Award for Academic Excellence, University of Texas, May

1974.

5 MEMBERSHIP IN PROFESSIONAL ORGANIZATIONS: American Institute of Certified Public Accountants Texas Society of Certified Public Accountants Illinois CPA Society PROFESSIONAL EMPLOYMENT/CONSULTING EXPERIENCE: Audit Research Fellow, KPMG Peat Marwick Executive Office,

Montvale, New Jersey, Summer 1990-Summer 1991. Audit Staff, Peat, Marwick, Mitchell & Co., Houston, Texas,

1974-76. CPA, Texas, 1974 to date. EXPERT/CONSULTANT IN LITIGATION: Advised U.S. Attorneys Office/Department of Justice and testified

in Federal court (Chicago, Illinois) with respect to various financial reporting matters, 2007-2008.

Advised attorneys with respect to generally accepted auditing

standards when an outstanding auditor’s report was withdrawn, 2005- 2007.

Advised attorneys and testified in tax court (Washington D.C.)

with respect to generally accepted accounting principles for inventory, 2004- 2006.

Advised United States Securities & Exchange Commission on the

nature and extent of departures from Generally Accepted Auditing Standards in the work performed by national and international CPA firms, 1996-97, 2002-2004.

Advised attorney with respect to accounting elements of a contract

dispute, 2003- 2004. Advised attorneys on the nature and extent of departures from

Generally Accepted Accounting Principles in the financial statements of a publicly traded company), 1997-98.

Prepared testimony on the nature and extent of departures from

Generally Accepted Auditing Standards of the audit of publicly traded companies conducted by a national CPA firm, 1992 and 1993.

Advised attorneys (public defender) and testified in court with

respect to internal-control and audit-trail considerations in a legal action involving a Fortune 500 company,1983.

6PUBLICATIONS: Books, Monographs, Reports and Pamphlets

Bell, T. B., M. E. Peecher and I. Solomon. The 21st Century Public-Company Audit: Conceptual Elements of KPMG’s Global Audit Methodology, KPMG: Montvale, New Jersey, 2005. Bell, T. B. and Ira Solomon (Eds.) Cases in Strategic-Systems Auditing, KPMG LLP: Montvale, New Jersey, 2002.

Peecher, M.E. and Ira Solomon (Eds.), 2000 Auditing Research Symposium, University of Illinois, Office of Accounting Research, 2001, pp. 1-49.

Solomon, Ira and M. E. Peecher, Assurance Services: An Introduction and Applications, Second Edition, South-Western

College Publishing: Cincinnati, Ohio, 2001. Solomon, Ira and M. E. Peecher. Instructor's Version, Assurance Services: An Introduction and Applications, Second

Edition, South-Western College Publishing: Cincinnati, Ohio, 2001. Solomon, Ira and M. E. Peecher. Assurance Services: An Introduction, South-Western College Publishing: Cincinnati, Ohio,

2001. Peecher, M.E. and Ira Solomon (Eds.), 1998 Auditing Research

Symposium, University of Illinois, Office of Accounting Research, 1999, pp. 1-45.

Solomon, Ira and M.E. Peecher, Assurance Services: An Introduction

and Applications, South-Western College Publishing: Cincinnati, Ohio, 1998.

Bell, T., F. Marrs, Ira Solomon and H. Thomas, Auditing

Organizations Through a Strategic-Systems Lens: The KPMG Business Measurement Process, KPMG: Montvale, New Jersey, 1997, pp. 1-86.

Reprinted in Spanish as Monograph No. 13 by Pontificia Universidad Javeriana, Bogota, 2002.

Solomon, Ira (Ed.), 1996 Auditing Research Symposium, University

of Illinois, Office of Accounting Research, 1997, pp. 1-55. Solomon, Ira (Ed.), 1994 Auditing Research Symposium, University

of Illinois, Office of Accounting Research, 1995, pp. 1-52. Solomon, Ira and D. Stone (Eds.), 1992 Auditing Research

Symposium, University of Illinois, Office of Accounting Research, 1993, pp. 1-59.

7 Abdel-khalik, A. Rashad and Ira Solomon (Eds.), Research

Opportunities In Auditing: The Second Decade, American Accounting Association Auditing Section, 1989, pp. 1-216.

Abdel-khalik, A. Rashad and Ira Solomon (Eds.), 1984 Auditing

Research Symposium, University of Illinois, Office of Accounting Research, 1986, pp. 1-287.

Parts of Books (Chapters)

Bell, T., M.E. Peecher, and Ira Solomon, “The Strategic Systems Approach to Auditing,” pp. 1-34. In KPMG LLP monograph, Cases in Strategic-Systems Auditing, Edited by T. B. Bell and Ira Solomon, KPMG LLP: Montvale, New Jersey, 2002.

Bell, T., M.E. Peecher, and Ira Solomon, “A Guide to Selecting SSA Cases,” pp. 35-58. In KPMG LLP monograph, Cases in Strategic-Systems Auditing, Edited by T. B. Bell and Ira Solomon, KPMG LLP: Montvale, New Jersey, 2002.

Arricale, J. W., T. B. Bell, Ira Solomon and S. Wessels,

“Strategic-Systems Auditing: Systems Viability and Knowledge Acquisition.” In M. Richter (Ed.), Theory and Practice of Auditing II, Erich Schmidt Verlag (Berlin), 1999, pp. 11-34.

Clausen, T. and Ira Solomon, "Judgment in Financial-Statement

Audits." In A. Rashad Abdel-khalik (Ed.), Encyclopedia of Accounting, Blackwell Publishing House, 1997, pp. 204-206.

Shields, M. D., Ira Solomon and K. D. Jackson, "Experimental

Research on Tax Professionals' Judgment and Decision Making." In J. Davis and R. Halperin (Eds.), Behavioral Tax Research: Prospects and Judgment Calls, American Taxation Association: Sarasota, Florida, 1995, pp. 77-126.

Cushing, B. E., L. E. Graham, Z. V. Palmrose, R. S. Roussey and

Ira Solomon, "The Audit Risk Orientation." In T. Bell and A. Wright (Eds.), Auditing Practice, Research & Education: A Productive Collaboration, American Institute of Certified Public Accountants and American Accounting Association Auditing Section: New York City, New York, 1995, pp. 11-54.

Solomon, Ira and M. D. Shields, "Judgment and Decision Research In

Auditing." In R. H. Ashton and A. H. Ashton (Eds.), Judgment and Decision Making Research in Accounting and Auditing, Cambridge University Press: New York, 1995, pp. 137-175.

Solomon, Ira and J. Rich, "Reporting on Consistency." In

R. Whittington and G. L. Holstrum (Eds.), The Expectation Gap Pronouncements, American Institute of Certified Public Accountants: New York, 1993, pp. 17-34.

8 Dilla, W. N., R. G. File, Ira Solomon and L. A. Tomassini,

"Predictive Bankruptcy Judgments by Auditors: A Probabilistic Approach." In L. A. Ponemon and D. R. L. Gabbart (Eds.), Auditing: Advances in Behavioral Research, NY: Springer-Verlag, 1991, pp. 113-130.

Solomon, Ira and J. L. Krogstad, "Integration and Perspectives on

Substantive Audit Issues." In A. Rashad Abdel-khalik and Ira Solomon (Eds.), Research Opportunities In Auditing: The Second Decade, American Accounting Association Auditing Section, 1989, pp. 1-11.

Articles in Refereed Journals

Doogar, R., Sivadasan, P. and Ira Solomon, “The Regulation of Public Company Auditing: Evidence from the Transition to AS5,” Journal of Accounting Research, forthcoming, May 2010.

Bell, T., Doogar, R., and Ira Solomon, “Audit Labor Usage and Fees

Under Business Risk Auditing” Journal of Accounting Research, Vol. 46, September 2008,pp. 729-760.

Peecher, M. E., Schwartz, R. and Ira Solomon, “It’s All About

Audit Quality: Perspectives on Strategic-Systems Auditing,” Accounting, Organizations & Society, Vol. 32, May/July 2007, pp. 463-485.

Solomon, Ira and K.T. Trotman, “Experimental Judgment/Decision

Research in Auditing: The First 25 Years of AOS,” Accounting, Organizations & Society, Vol. 28, March 2003, pp. 395-412.

Peecher, M.E. and Ira Solomon, “Theory and Experimentation in Studies of Audit Judgment & Decisions: Avoiding Common Research Traps,” International Journal of Auditing, November 2001, pp. 193-203 (Invited & Refereed).

Brown, C. E., M. E. Peecher and Ira Solomon, "Auditors' Hypothesis Testing in Diagnostic Inference Tasks," Journal of Accounting Research, Spring 1999, pp. 1-26. Solomon, Ira, M. D. Shields and O. R. Whittington, "What Do Industry-Specialist Auditors Know?" Journal of Accounting Research, Spring 1999, pp. 191-208. Rich, J. S., Ira Solomon and K. T. Trotman, "Multi-Auditor

Judgment/Decision Making Research: A Decade Later," Journal of Accounting Literature, 1997, pp. 86-126.

Rich, J. S., Ira Solomon and K. T. Trotman, "The Audit Review

Process: A Characterization from the Persuasion Perspective," Accounting, Organizations & Society, 1997, pp. 481-505.

9 Bell, T. B., T. J. Frecka and Ira Solomon, "The Relation Between

Research Productivity and Teaching Effectiveness: Empirical Evidence for Accounting Educators," Accounting Horizons, December 1993, pp. 33-49.

Brown, C. and Ira Solomon, "An Experimental Investigation of

Alternative Explanations for Outcome Effects In Appraisals of Capital Budgeting Decisions," Contemporary Accounting Research, Fall 1993, pp. 83-112.

Brown, C. and Ira Solomon, "Configural Information Processing in

Auditing: The Role of Domain-Specific Knowledge," The Accounting Review, January 1991, pp. 100-119.

Brown, C. and Ira Solomon, "Configural Information Processing In

Control Risk Appraisal," Auditing: A Journal of Practice & Theory, Fall 1990, pp. 17-38.

Davis, J. and Ira Solomon, "Experience, Expertise and Expert-

Performance Research In Public Accounting," Journal of Accounting Literature, 1989, pp. 150-164.

Beck, P. J., T. J. Frecka and Ira Solomon, "A Model of the Market

for MAS and Audit Services: Knowledge Spillovers and Auditor-Auditee Bonding," Journal of Accounting Literature, 1988, pp. 50-64.

Shields, M. D., Ira Solomon and W. S. Waller, "Auditors' Usage of

Unaudited Book Values When Making Pre-Sampling Audit Value Estimates," Contemporary Accounting Research, Fall 1988, pp. 1-18.

Beck, P. J., T. J. Frecka and Ira Solomon, "An Empirical Analysis

of the Relationship Between MAS Involvement and Auditor Tenure: Implications for Auditor Independence," Journal of Accounting Literature, 1988, pp. 65-84.

Brown, C. and Ira Solomon, "Effects of Outcome Information on

Evaluations of Managerial Decisions," The Accounting Review, July 1987, pp. 564-577.

Solomon, Ira, "Multi-Auditor Judgment/Decision Making Research,"

Journal of Accounting Literature, 1987, pp. 1-25. Shields, M. D., Ira Solomon and W. S. Waller, "Effects of

Alternative Sample Space Representations on the Accuracy of Auditors' Uncertainty Judgments," Accounting, Organizations and Society, July 1987, pp. 375-385.

Schroeder, M. S., Ira Solomon and D. W. Vickrey, "Audit Quality:

Perceptions of CPAs and Audit Committee Chairpersons," Auditing: A Journal of Practice and Theory, Spring 1986, pp. 86-94.

10 Curtis, P. E., W. R. Ferrell and Ira Solomon, "A Model of

Calibration for Subjective Probability Distributions and Its Application to Aggregation of Judgments," The Journal of Forecasting, December 1985, pp. 349-361.

Beck, P. J. and Ira Solomon, "Sampling Risks and Audit

Consequences Under Alternative Testing Approaches," The Accounting Review, October 1985, pp. 714-723.

Solomon, Ira, A. Ariyo and L. A. Tomassini, "Contextual Effects on

the Calibration of Probabilistic Judgments," Journal of Applied Psychology, August 1985, pp. 528-532.

Beck, P. J., Ira Solomon and L. A. Tomassini, "Subjective Prior

Probability Distributions and Audit Risks," Journal of Accounting Research, Spring 1985, pp. 37-57.

Beck, P. J. and Ira Solomon, "Ex Post Sampling Risks and Decision

Rule Choice in Substantive Testing," Auditing: A Journal of Practice and Theory, Spring 1985, pp. 1-10.

Solomon, Ira, J. L. Krogstad, M. B. Romney and L. A. Tomassini,

"Probability Elicitation in Auditing: Additional Evidence on the Equivalent Prior Sample Method," Advances In Accounting, Vol. 1, 1984, pp. 267-290.

Vanecek, M. T., Ira Solomon and M. Mannino, "The Data Dictionary:

An Evaluation From the EDP Audit Perspective," Management Information Systems Quarterly, March 1983, pp. 15-27.

Solomon, Ira, "Probability Assessment by Individual Auditors and

Audit Teams: An Empirical Investigation," Journal of Accounting Research, Autumn 1982, Pt. II, pp. 689-710.

Tomassini, L. A., Ira Solomon, J. L. Krogstad and M. B. Romney,

"Calibration of Auditors' Probabilistic Judgments: Some Empirical Evidence," Organizational Behavior and Human Performance, December 1982, pp. 391-406.

Solomon, Ira, M. B. Romney, J. L. Krogstad and L. A. Tomassini,

"Auditors' Prior Probability Distributions for Account Balances," Accounting, Organizations & Society, January 1982, pp. 27-41.

Solomon, Ira and D. Vickrey, "Restatement of the Numerosity

Paradox and Criticism of Its Purported Resolution," The Journal of Business Finance & Accounting, Autumn 1980, pp. 418-487.

Solomon, Ira and P. J. Beck, "A Comparison of General Price Level

and Historical Cost Financial Statements in the Prediction of Bankruptcy: A Comment," The Accounting Review, July 1980, pp. 511-515.

11 Published Proceedings and Congressional Hearings Solomon, Ira, "Commentary on 'An Investigation of Obedience

Pressure Effects on Auditors' Judgments'," Behavioral Research in Accounting: Accounting, Behavior and Organizations Section Conference, Supplement, 1994, pp. 31-34.

Brown, C. and Ira Solomon, "Auditor's Judgments Under Time

Pressure: An Agenda for Future Research and An Illustration," Proceedings of the University of Kansas Auditing Research Conference, University of Kansas: Lawrence, 1993, pp. 73-91.

Rich, J. and Ira Solomon, "A Commentary on 'Whose Power Prevails

in Disclosure Practices?'," Auditing: A Journal of Practice and Theory: The University of Waterloo Auditing Research Symposium, Supplement, 1992, pp. 106-111.

Beck, P. J., D. Roberts and Ira Solomon, "The Positive and

Negative Testing Approaches in Audit Statistical Sampling," Auditing: A Journal of Practice and Theory: The University of Waterloo Auditing Research Symposium, Supplement, 1990, pp. 167-175.

Solomon, Ira, "Discussion of the Jointness of Audit Fees and

Demand for MAS: A Self-Selection Analysis," Contemporary Accounting Research, 1990, Vol. 6, No. 2, pp. 323-328.

Solomon, Ira, "A Commentary on Calibration of Subjective

Probability Assessments: A Methodological Perspective," Decision Making In Accounting, S. Moriarity (Ed.), University of Oklahoma, May 1984, pp. 106-113.

Solomon, Ira, L. A. Tomassini, J. L. Krogstad and M. B. Romney,

"On the Use of the Equivalent Prior Sample Probability Elicitation Method by Auditors," The Proceedings of the 1983 American Institute for Decision Sciences Annual Meeting, November 1983, pp. 109-113.

Beck, P. J., M. T. Vanecek and Ira Solomon, "A Bayesian Model of

Dollar-Unit Sampling in Auditing," The Proceedings of the 1982 American Institute for Decision Sciences Annual Meeting, November 1982, pp. 114-117.

Solomon, Ira, L. A. Tomassini and M. B. Romney, "Empirical

Evaluation of Auditors' Prior Probability Distributions," The Proceedings of 1981 American Institute for Decision Sciences Western Regional Meeting, March 1981, pp. 236-240 and reprinted by Peat, Marwick, Mitchell & Co. Research Opportunities in Auditing Distribution Service as Paper No. 802.

12 Solomon, Ira and B. M. Wilson, "Audit Team Consensus: An

Empirical Investigation," The Proceedings of the 1980 American Accounting Association Western Regional Meeting, May 1980, pp. 1-12 and reprinted by Peat, Marwick, Mitchell & Co. Research Opportunities in Auditing Distribution Service as Paper No. 80-1.

Solomon, Ira, Human Capital and Its Impact on Audit Quality,”

Testimony Before the U.S. Treasury Department Advisory Committee on the Auditing Profession, Washington DC, December 2007.

Newspaper Articles Solomon, Ira and M. E. Peecher, “SOX 404—A Billion Here, a Billion

There . . .”, The Wall Street Journal, November 9, 2004, p. B2. Solomon, Ira and M. E. Peecher, “Does Your Auditor Understand Your

Business?, The Wall Street Journal, May 25, 2004, p. B2. Book Reviews and Abstracts Solomon, Ira, Planning for the Internal Audit Function, The

Accounting Review, October 1985, pp. 756-757. Solomon, Ira, Research in Audit Decision Making: Rational

Evidence and Implications, Auditing: A Journal of Practice and Theory, Fall 1984, pp. 123-126.

Solomon, Ira, Auditing Integrated Concepts and Procedures, second

edition, The Accounting Review, October 1982, pp. 857-858. Brown, C. E. and Ira Solomon, "Contextual Factors in Behavioral

Accounting Research," The Proceedings of the 1987 Mid-Atlantic Regional Meeting of the American Accounting Association, April 1987.

Solomon, Ira, L. A. Tomassini, M. B. Romney and J. L. Krogstad,

"On the Use of the Equivalent Prior Sample Probability Elicitation Method by Auditors," The Proceedings of the 1981 American Accounting Association Southwestern Regional Meeting, March 1981.


"Auditors' Prior Probability Distributions for Account Balances," The Proceedings of the 1980 American Accounting Association Annual Meeting, August 1980.


"Auditors' Prior Probability Distributions for Account Balances," The Proceedings of the 1980 American Accounting Association Midwestern Regional Meeting, March 1980.

13 Editorial Boards

Member, Editorial Board, China Accounting and Finance Review, 2000-2010.

Member, Editorial Board, Accounting and Business Research,

1995-2010. Member, Editorial Board, Accounting, Organizations & Society,

1994-2010. Member, Editorial Board, Auditing: A Journal of Practice & Theory, 1988-90, 2006- 2010. Associate Editor, Accounting Horizons, 1997-2000. Member, Editorial Board, Journal of Accounting, Auditing &

Finance, 1994-2000. Member, Editorial Board, Behavioral Research in Accounting,

1993-99. Associate Editor, The Accounting Review, 1989-93. Member, Editorial Board, Advances in Accounting, 1982-90. Member, Editorial Board, The Accounting Review, 1989. Associate Editor, Journal of Accounting Literature, 1986-89. Editorial Service Ad Hoc Associate Editor, The Accounting Review, 1993-96. Ad Hoc Referee for The Accounting Review, 1980-88, 2002-2003,

2005. Referee, International Journal of Auditing, 2006. Referee, Journal of Accounting Research, 1982-84, 1988-97, 1999-

2001, 2003-2004. Referee, Auditing: A Journal of Practice & Theory, 1990-91, 1993,

1995-96, 1999-2004. Referee, Contemporary Accounting Research,1986-96, 1998,1999-2001. Referee, Accounting Horizons, 1992, 1994-95, 2000.

14 Referee, Issues In Accounting Education, 1992, 1994-99. Referee, Journal of Accounting, Auditing & Finance, 1993-94. Referee, Accounting & Business Research, 1993-94. Referee, Advances In Accounting, 1993. Referee for Accounting, Organizations and Society, 1985-86,

1988-89. Referee for Decision Sciences, 1986. Referee for the Journal of Accounting Literature, 1984-85. Other Review Services

Reviewed Faculty Member for promotion and tenure to Associate Professor, Nanyang Technological University (Singapore), April 2010. Reviewed Faculty Member for appointment to a university level Professorship, University of Missouri, December 2008.

Reviewed Faculty Member for Promotion to Associate Professor, University of new South Wales, Australia, October 2008.

Reviewed Faculty Member for promotion to Professor, University of Florida, Gainesville, Fl., September 2007. Reviewed Faculty Member for Reappointment as Associate Professor, Nanyang Technological University, Singapore, July 2007.

Reviewed Faculty Member for Tenure, Nanyang Technological University, Singapore, May 2007. Reviewed Faculty Member for Promotion to Associate Professor, Nanyang Technological University, Singapore, April 2007. Reviewed Faculty Member for Promotion to Professor, University of Hawaii, October 2005. Reviewed Faculty Member for University Chair, University of Missouri, February 2004. Reviewed Faculty Member for Promotion to Associate Professor, University of Wisconsin, October 2003. Reviewed Faculty Member for Promotion to Professor, University, of Arkansas, November 2002.

15Reviewed Faculty Member for Promotion to Associate Professor, Indiana University, August 2002. Reviewed Department of Accounting, Stern School of Business, New York University, February 2002. Reviewed Faculty Member for Promotion to Professor, Nanyang Technological University, Singapore, March 2001. Referee for China Research Grants Council, Hong Kong, February 2001-2002. External Examiner, Nanyang Technological University, Singapore, 2000-2002. Referee for 2000 ABO Conference, American Accounting Association, July 2000.

Reviewed Faculty Member for National Award, University of Alberta

(Canada), December 1999. Reviewed Faculty Member for Promotion to Professor, University, of

Southern California, October 1999.

Reviewed Faculty Member for Promotion to Associate Professor, Boston College, September 1999.

Reviewed Faculty Member for Promotion to Associate Professor, Louisiana State University, September 1999.

Reviewed Faculty Member for Appointment to a Professorship,

University of Connecticut, July 1999. Reviewed Faculty Member for Appointment to a University-Level

Professorship, University of New South Wales (Australia), July 1998.

Reviewed Faculty Member for Promotion, Washington University,

February 1998. Reviewer, American Accounting Association Annual Meeting, January

1998. Reviewer, American Accounting Association Auditing Section Mid-

Year Meeting, November 1997. Reviewed Faculty Member for Tenure and Appointment to a

Professorship, Georgia State University, May 1997. Reviewer, American Accounting Association Annual Meeting, January

1997.

16 Reviewed Faculty Member for Promotion, Simon Fraser University,

October 1996. Reviewer, American Accounting Association Annual Meeting, March

1996. Proposal Reviewer, University of Illinois, Campus Research Board,

February 1996. Referee, American Accounting Association, Accounting, Behavior and

Organizations Conference, January 1996. Referee, American Accounting Association, Auditing Section

Mid-Year Meeting, November 1995. Reviewed Faculty Member for Promotion, University of Notre Dame,

November 1995. Reviewed Faculty Member for Promotion, University of Iowa,

November 1994. Reviewed Faculty Member for Promotion and Tenure, University of

Pittsburgh, November 1994. Reviewed Faculty Member for Promotion, Penn State University,

November 1994. Reviewed Faculty Member for Promotion, University of Minnesota,

October 1994. Reviewed Faculty Member for Promotion, University of Memphis,

October 1994. Reviewed Faculty Member for Promotion and Tenure, Ohio State

University, August 1994. Reviewed Faculty Member for Professorship, University of Notre

Dame, May 1994. Reviewed Faculty Member for Promotion and Tenure, University of

Southern California, October 1993. Reviewed Faculty Member for Promotion, University of Minnesota,

October 1993. Reviewed Faculty Member for Promotion and Tenure, Temple

University, October 1993. Reviewed Faculty Member for Promotion and Tenure, University of

Minnesota, October 1992.

17 Reviewed Faculty Member for Promotion and Tenure, Rutgers

University, October 1992. Reviewed Faculty Member for Promotion and Tenure, University of

Waterloo, September 1992. Reviewed Faculty Member, Pre-Tenure Review, Ohio State University,

July 1992. Reviewed Faculty Member for Professorship, Duke University,

December 1991. Reviewed Faculty Member for Promotion and Tenure, University of

Notre Dame, November 1991. Reviewed Faculty Member, Pre-Tenure Review, University of

Colorado, November 1991. Reviewed Faculty Member for Promotion and Tenure, University of

Scranton, October 1991. Reviewed Faculty Member for Promotion and Tenure, Penn State

University, May 1991. Reviewed Faculty Member for Tenure, University of California-

Irvine, January 1991. Reviewed Faculty Member for Promotion, Washington University,

December 1990. Reviewed Faculty Member for Promotion and Tenure, University of

Oklahoma, August 1990. Reviewed Faculty Member for Promotion and Tenure, University of

California-Irvine, October 1989. Reviewed Faculty Member for Promotion and Tenure, Duke University,

October 1989. Reviewed Faculty Member for Promotion and Tenure, University of

Oklahoma, September 1989. Reviewed Faculty Member for Promotion and Tenure, Iowa State

University, November 1988. Reviewed Faculty Member for Promotion and Tenure, University of

Texas-Austin, October 1988. Reviewed Faculty Member for Promotion and Tenure, University of

Florida, November 1987.

18 Reviewed Faculty Member for Promotion and Tenure, University of

Kansas, December 1986. Other Boards Member, AICPA Council, 2009-2011. Member, Illinois CPA Society, Board of Directors, 2005- 2008 Vice-Chair, Illinois CPA Society, Board of Directors, 2007- 2008 Member, Big-Four CPA Firms Research Advisory Board, 2004- 2006 Member, Center for Audit Quality Research Advisory Board, 2007-

2010 Member, Program Advisory Board, KPMG/University of Illinois Case

Development & Research Program, 1998-2004. Member, Board of Advisors, Center for the Study of Ethics &

Behavior in Accounting, SUNY, Binghamton, 1994-96. MANUSCRIPTS - NOT IN OTHER CATEGORIES AND NOT YET ACCEPTED FOR PUBLICATION:

“How Should Society Hold Preparers and Auditors of Public-Company Financial Statements Accountable?,” with M.E. Peecher and K.Trotman, 2010. “Do External Auditors Price Auditee-Specific Operating Characteristics?, with R. Doogar and P. Sivadasan, 2010.

"An Experimental Investigation of Professional Skepticism in Public-Company Auditing," with C.E. Brown and M. E. Peecher, 2009. “An Audit Risk Model for the 21st Century” with D. Budescu and M.

Peecher, 2009. RESEARCH GRANTS AND CONTRACTS: Deloitte & Touche Foundation, University of Illinois Tax Research

Symposium. (I prepared the proposal for this grant renewing funding for the UIUC Tax Research Symposia for the years 2009-2011).

Nanyang Technological University, Singapore Project Discovery

Grant, 2008-2013. (I am the principal investigator on this Third grant of approximately $142,000 from Nanyang Technological University (NTU). The purpose of the new five -year grant is to continue the Co-Operative Agreement with the University of Illinois, Urbana-Champaign toward the goal of enhancing the Project Discovery curriculum at NTU.)

19 Deloitte Foundation, University of Illinois Center or Professional Responsibilities in Business & Society, (I co-wrote the proposal for this grant to endow a new educational and research center at the university of Illinois—funding level $4,000,000).

Deloitte & Touche Foundation, University of Illinois Tax Research

Symposium. (I prepared the proposal for this grant, covering a six-year period, to fund the UIUC Tax Research Symposia for the years (2003, 2005, and 2007).


Grant, 2003-2007. (I am the principal investigator on this second grant of approximately $100,000 from Nanyang Technological University (NTU). The purpose of the new three-year grant (and two-year extension) is to continue the Co-Operative Agreement with the University of Illinois, Urbana-Champaign toward the goal of establishing a Project Discovery oriented curriculum at NTU.)

KPMG LLP, KPMG/University of Illinois Business Measurement

Research Program. (I am the principal investigator for the grant that established this program, which provides competitive funding for research on new business measurement, reporting and assurance concepts over the period 2003-2005. The initial grant amount is 2.8 million dollars.)

American Institute of Certified Public Accountants (AICPA), Computerizing the Uniform CPA Exam, 2001-2004. (I am the principal investigator for this grant of approximately $180,000 to the Department of Accountancy. The purpose of the grant is to support faculty who will provide advice to the staff of the AICPA with respect to the content and delivery of the “new” CPA exam).

KPMG LLP, KPMG/University of Illinois Case Development and

Research Program. (I was the principle investigator for the grant that established this program, which provided competitive funding for educational case development and research over the period 1998-2003. The grant amount totaled approximately 3 million dollars.)


Grant, January 2000-2002. (I am the principal investigator on this grant of approximately $90,000 from Nanyang Technological University (NTU). The purpose of the three-year grant is to establish a Co-Operative Agreement with the University of Illinois, Urbana-Champaign with the goal of establishing a Project Discovery oriented curriculum at NTU.)

20 KPMG Peat Marwick Foundation, Illinois Symposium on Auditing

Research Grant, Fall 2000. (I co-wrote with M. Peecher the proposal for this grant of $75,000 to the Office of Accounting Research and the Department of Accountancy for support of the Symposium on Auditing Research through 2006.)

KPMG Peat Marwick Foundation, "A Proposal to Assess the Post-

Graduate Performance of Project Discovery Students," 1996-2000, with D. Stone, $12,000.

Accounting Education Change Commission, Innovations in Accountancy

Education: Project Discovery, Fall 1995-Fall 1996. (As Director of Project Discovery, I wrote the proposal for this grant of $38,950 to the Department of Accountancy to support a conference on Project Discovery. The purpose of the conference is to disseminate Project Discovery innovations to faculty opinion leaders from major universities.)

KPMG Peat Marwick Foundation, Illinois Symposium on Auditing

Research Grant, Fall 1994. (As Co-Director of The UIUC Office of Accounting Research, I wrote the proposal for this grant of $75,000 to the Office of Accounting Research and the Department of Accountancy which supports the Symposium on Auditing Research through 2000.)

College of Commerce Research Board, University of Illinois, $4,900

award during the Spring Semester and Summer of 1995 for Research Assistance with Project Discovery Assessment (Co-Grantee, Professor Dan Stone).

KPMG Peat Marwick Foundation, Research Opportunities In Auditing

Grant, Spring 1994--"Industry Specialization, Business Operations Knowledge and Auditor Expertise: An Experimental Investigation," Co-Investigator with M. D. Shields and R. Whittington, $34,000.

The Research Board, University of Illinois, $5,400 award during

the Spring Semester of 1993 to finish analysis of the data for "The Relation Between Research Productivity and Teaching Effectiveness: Empirical Evidence for Accounting Educators."

The Peat Marwick Foundation, Research Opportunities in Auditing

Special Grant, Fall 1988 to Spring 1989. (As Director of Research of the American Accounting Association Auditing Section, I prepared the proposal for and administered this grant of $26,300 to complete the monograph which presents a research agenda for the 1990s.)

The Peat Marwick Foundation, Research Opportunities in Auditing

Grant, Spring 1987 to Spring 1989 ("Auditor Judgment/Decision Making Under Time Pressure and the Review Process: An Empirical Investigation," co-investigator with C. Brown, $29,200).

21 The Peat Marwick Foundation, Research Opportunities in Auditing

Special Grant, Spring 1986 to Summer 1988. (As Director of Research of the American Accounting Association Auditing Section, I prepared the proposal for and administered this grant of $34,900 to the Audit Section to prepare a monograph describing a research agenda for the 1990s.)

Aid to Education Grant, the Touche Ross & Co. Foundation, 1983

("Sampling Risks and Audit Consequences"). SEMINAR AND CONFERENCE PAPERS PRESENTED: Outside UIUC

“A Regulatory Safe Harbor Framework for Professional Audit Judgment,” Audit Judgment Conference n Honor of Michael Gibbins, University of Alberta, May 2008.

“Public-Company Auditing Circa 2008: A Focus on Professional Judgment and Financial Statement Fraud,” Ratcliffe Lecture, University of New South Wales, Sydney, Australia, March 2008.

“Audit Labor Usage and Fees Under Business Risk Auditing,” University of Missouri Accounting Research Forum, Columbia, Missouri, October 2006. “Audit Risk, Non-Sampling Risk, and Triangulation,” University of Illinois Auditing Research Symposium, Hosted BY KPMG LLP, Montvale, New Jersey, September 2006. “Audit Quality,” KPMG LLP and University of Illinois Mini-Conference, Los Angeles, California, January 2006. “Experimental Research In Auditing,” Contemporary Accounting Research Doctoral Consortium, Niagara-on-the-Lake, Ontario, Canada, November 2005. “Antecedents to and Conceptual Elements of the Business Risk Audit,” Business Risk Based Audit Forum, Shanghai National Accounting Institute, Shanghai, China, September 2005. “Applications of Business Risk Based Auditing,” Business Risk Based Audit Forum, Shanghai National Accounting Institute, Shanghai, China, September 2005. “Fulfilling the Promise of Section 404 of the Sarbanes-Oxley Act of 2002,” Center for International Education and Research in Accountancy Conference on Corporate Governance and Accountability, Kobe, Japan, June 2005.

22“The 21st Century Public Company Audit,” International Symposium on Auditing Research, Nanyang Technological University, Singapore, June 2005. “Antecedents and Consequences of (Intended and Otherwise) of the Sarbanes-Oxley Act of 2002, Invited Lecture, Nanyang Technological University, Singapore, June 2004. “Auditing Smarter (not Just Harder),” University of Texas Accounting & Auditing Annual Issues Conference, Dallas, Texas, November 2002.

“Perspectives on Academic Careers,” Big-10 Doctoral Consortium, University of Wisconsin- Madison, May 2002

“Strategic-Systems Auditing & 21st Century Decision Making,”

Distinguished Invited Lecture—Irish Accounting & Finance Society, Dublin, Ireland, March 2002.

“The Audit Risk Model and 21st Century Decision Making,”

Presentation at the Twelfth Asian-Pacific Conference on International Accounting Issues, Rio De Janeiro, Brazil, October 2001.

“Perspectives on Future Research Opportunities in Auditing,”

International Symposium on Audit Research, Nanyang Technological University, Singapore, June 2001.

“Experimental Psychology-Based Research in Auditing,” Doctoral

Consortium of the American Accounting Association Auditing Section, Houston, TX, January 2001.

“Accounting & Auditing in the “New” Economy,” Presentation to

Professors, Accountancy Practitioners and Business Managers in Athens, Greece, Athens Laboratory of Business Administration (ALBA), December 2000.

“The Audit Risk Model: An Assessment from the Strategic-Systems

Audit Lens,” Washington University Audit Mini-Conference, St. Louis, MO, November 2000.

“Accounting & Assurance in the “New” Economy,” Nanyang Technological University, Singapore, June 2000.

“Accounting & the Profession in the New Millennium—Role &

Relevance-- Strategic-Systems Auditing,” Plenary Session Presentation at the Eleventh Asian-Pacific Conference n International Accounting Issues, Melbourne, Australia, November 1999.

23 “Auditing Research Issues from the Perspective of Strategic-

Systems Auditing, the Eleventh Asian-Pacific Conference on International Accounting Issues, Melbourne, Australia, November 1999.

“An Overview of Strategic-Systems Auditing,” KPMG LLP Mini-

Conference For Professors, Coronado, CA, August 1999. “Strategic-Systems Auditing Implementation Issues,” KPMG Partner

Meeting, Hamburg, Germany, June 1999. “Strategic-Systems Auditing: An Overview and Research

Opportunities,” American Accounting Association Mid-West Regional Meeting, Minneapolis, MN, April, 1999.

“Improving Corporate Governance Through Enhanced External

Monitoring: Strategic-Systems Auditing,” Chinese University of Honk Kong Conference on Corporate Governance & Disclosure, Honk Kong, March 1999.

“Organizational Viability & Knowledge Acquisition in Strategic- Systems Auditing,” University of Amsterdam, Amsterdam,

Netherlands, January 1999. “Concepts of Strategic-Systems Auditing,” AAA Auditing Section

Mid-Year Meeting, Atlanta, GA, January 1999. “Organizational Viability & Knowledge Acquisition in Strategic- Systems Auditing,” Boston Area Research Colloquium, Boston

College, Boston, MA November 1998. “Strategic-Systems Auditing and the Conditionality of Audit Risk

on Client Business Risk, Symposium on Theory and Practice of Auditing, University of Potsdam, Potsdam, Germany, October 1998.

“Using Technology to Enhance Teaching and Learning,” Enhancing the

Learning Experience Seminar, Deloitte & Touche Foundation, Colorado Springs, Colorado, August 1998. “Strategic-Systems Auditing and the Conditionality of Audit Risk on Client Business Risk, International Symposium on Audit Research, University of New South Wales, Sydney, Australia, June 1998. “Providing Assurance on Web-based Information,” FSA Claude Rodgers Faculty Consortium, Andersen Worldwide Center for Professional Education, St Charles, Il., May 1998. "Confirmation Proneness in Auditors' Hypothesis Formation and

Testing Processes," University of Texas Research Workshop, Austin, Texas, February 1998.

24 "Auditing Organizations Through A Strategic Systems Lens,"

American Accounting Association Auditing Section Mid-Year Meeting, Mesa, Arizona, January 1998.

"The Development of Auditing in the U.S. 1970-1997," Auditing

Practice and Research Conference, National Taiwan University, Taipei, Taiwan, November 1997.

"Auditing Organizations Through A Strategic Systems Lens," Annual

Meeting of the Strategic Management Association, Barcelona, Spain, October 1997.

"What Do Industry-Specialist Auditor's Know?" University of

Wisconsin Accountancy Research Forum, Madison, Wisconsin, April 25, 1997.

"What Do Industry-Specialist Auditor's Know?" Presentation to

faculty from University of Miami, Florida Atlantic University, and Florida International University, South Florida Research Seminar, Miami, Florida, February 28, 1997.

"Industry Specialization, Business Operations Knowledge and

Auditor Judgment: An Experimental Investigation," 1996 Conference on Accounting & Auditing, Hong Kong University of Science & Technology, Hong Kong, June 1996.


Auditor Judgment: An Experimental Investigation," Rutgers University Accountancy Research Forum, Newark, New Jersey, April 5, 1996."Industry Specialization, Business Operations Knowledge and Auditor Judgment: An Experimental Investigation," University of Washington Accountancy Research Forum, Seattle, Washington, February 23, 1996.


Auditor Judgment: An Experimental Investigation," University of Minnesota Accountancy Research Forum, Minneapolis, Minnesota, February 16, 1996.


Auditor Judgment: An Experimental Investigation," Boston Area Research Colloquium, Boston, Massachusetts, December 1, 1995.


Auditor Judgment: An Experimental Investigation," University of Southern California Research Forum, Los Angeles, California, October 26, 1995.


Auditor Judgment: An Experimental Investigation," Cornell University Research Forum, Ithaca, New York, May 5, 1995.

25"Judgment/Decision Research in Taxation," American Taxation Association Mid-Year Meeting, San Antonio, Texas, February 24-26, 1995.

"Chair's Address," American Accounting Association Auditing

Section, Mid-Year Meeting, Las Vegas, Nevada, January 1995. "Research in Auditing and Behavioral Research in Accountancy,"

American Accounting Association Doctoral Consortium, Tahoe City, California, June 14-19, 1994.

"Audit Judgment Research," Memphis State University Visiting

Distinguished Scholar, Memphis, Tennessee, April 4-5, 1994. "The Audit Risk Orientation," University of Southern California,

Audit Judgment Research Symposium, Oxnard, California, February 1994.

"Audit Judgment Research," Michigan State University Visiting

Distinguished Scholar Summer Lectures, East Lansing, Michigan, August 22-25, 1993.

"The Relation Between Research Productivity and Teaching

Effectiveness: Empirical Evidence for Accounting Educators," University of New South Wales, Sydney, Australia, June 1993. "Beyond Financial-Statement Audits: Attestation Practice and Research Opportunities," 1993 Ratcliffe Lecture, University of New South Wales, Sydney, Australia, June 1993.

"The Relation Between Research Productivity and Teaching

Effectiveness: Empirical Evidence for Accounting Educators," University of Hawaii Accounting Research Workshop, Honolulu, Hawaii, June 1993.

"Laboratory Experiments in Accounting," The Ohio State University,

Big-10 Doctoral Consortium, Columbus, Ohio, May 1993. "The Scholarship of Teaching, Research and Service: Let's Improve

the Whole Portfolio," Plenary Session at American Accounting Association Regional Meeting, San Diego, California, May 1993.

"Judgment and Decision Research In Auditing" and "The Relation

Between Research Productivity and Teaching Effectiveness: Empirical Evidence for Accounting Educators," University of Calgary, Calgary, Alberta, September 1992.

"Prospects for Judgment and Decision Research In Auditing," Big-10

Doctoral Consortium, Coopers & Lybrand Foundation/Michigan State University, East Lansing, Michigan, July 1992.

26 "Auditor's Judgments Under Time Pressure: An Agenda for Future

Research and An Illustration," University of Kansas Auditing Research Conference, Lawrence, Kansas, May 1992.

"Reporting on Consistency," American Institute of Certified Public

Accountants Conference on the Expectations Gap Pronouncements, Charleston, South Carolina, May 1992.

"Judgment and Decision Research In Auditing," Duke University

Conference on Judgment and Decision Making Research in Accounting and Auditing, Durham, North Carolina, April 1992.

"Judgment and Decision Research In Auditing," University of

Missouri, DR Scott Research Workshop, Columbia, Missouri, April 1992.

"Judgment and Decision Research In Auditing," Laval University,

Ernst & Young Lecture Series, Quebec City, Canada, April 1992. "The Relation Between Research Productivity and Teaching

Effectiveness: Empirical Evidence for Audit Educators," AAA/Price Waterhouse Audit Education Conference, San Diego, California, February 1992.

"An Experimental Investigation of Alternative Explanations for

Outcome Effects On Appraisals of Capital-Budgeting Decisions," Contemporary Accounting Research Conference, University of Waterloo, Waterloo, Canada, November 1991.

"The State of Accounting and Auditing Research," American

Accounting Association Annual Meeting, Nashville, Tennessee, August 1991.


Outcome Effects On Appraisals of Capital-Budgeting Decisions," Boston College, Boston, Massachusetts, April 1991.


Outcome Effects On Appraisals of Capital-Budgeting Decisions," Drexel University, Philadelphia, Pennsylvania, April 1991.


Outcome Effects On Appraisals of Capital-Budgeting Decisions," Virginia Polytechnic Institute, Blacksburg, Virginia, April 1991.

"Audit Research in the 1990s: The Impact of Research

Opportunities In Auditing: The Second Decade," University of New South Wales, Sydney, Australia, February 1991.


Outcome Effects On Appraisals of Capital-Budgeting Decisions," University of Notre Dame, South Bend, Indiana, December 1990.

27 "An Experimental Investigation of Alternative Explanations for

Outcome Effects On Appraisals of Capital-Budgeting Decisions," University of Texas at Arlington, Southern Methodist University, Texas Christian University, University of North Texas Joint Research Forum, Arlington, Texas, November 1990.

"Configural Information Processing In Auditing: The Role of

Domain Specific Knowledge," California State University--San Francisco, May 1990.


Hindsight Effects In Appraisal of Capital Budgeting Decisions," University of California at Irvine and San Diego State University, March 1990, Temple University, April 1990.

"Auditing Research In the 1990s," University Lecture, McMaster

University Eminent Scholar Series, Hamilton, Ontario, Canada, October 1989.


Hindsight Effects In Appraisal of Capital Budgeting Decisions," Penn State University and University of Nebraska, Department of Accounting Research Forums, September and November 1989, respectively.

"Research Opportunities In Auditing: The Second Decade," American

Accounting Association Western Regional Meeting, Las Vegas, Nevada, May 1989.

"Auditing Research in the 1990s: A Critical Commentary,"

Behavioral Research in Auditing Symposium, State University of New York, Albany, New York, April 1989.


Accounting Association Northeast Regional Meeting, Albany, New York, April 1989.

"Configural Information Processing in Audit Evidence Evaluation,"

University of Connecticut, Department of Accounting Research Forum, Storrs, Connecticut, April 1989.


Accounting Association Midwest Regional Meeting, Minneapolis, Minnesota, April 1989.

"Configural Information Processing In Auditing: An Empirical and

Theoretical Investigation, Texas A & M University and Ohio State University, Department of Accounting Research Forums, January and March 1989, respectively.

28 "Configural Information Processing In Auditing: An Empirical

and Theoretical Investigation," University of Southern California Audit Judgment Research Symposium, February 1989.

"Configural Information Processing in Auditing: A Theoretical and

Empirical Analysis," San Diego State University, Department of Accounting Research Forum, San Diego, California, April 15, 1988.

"An Empirical Analysis of the Relationship Between MAS Involvement

and Auditor Tenure: Implications for Auditor Independence," University of Florida Accounting Research Conference, Gainesville, Florida, January 1988.

"Configural Information Processing In Auditing: A Theoretical and

Empirical Analysis," University of Texas, Department of Accounting Research Colloquium, Austin, Texas, December 1987 and Florida State University, Department of Accounting Research Forum, Tallahassee, Florida, November 1987.

"Hindsight Effects in Performance Evaluation," Second Annual

Behavioral Decision Research in Management Conference, The University of Texas, Austin, Texas, June 1987.

"Effects of Outcome Information on Evaluations of Managerial

Decisions," University of Illinois, Department of Accounting Research Forum, Chicago, Illinois, May 1987.

"Contextual Factors in Behavioral Accounting Research," American

Accounting Association Mid-Atlantic Regional Meeting, Atlantic City, New Jersey, April 1987.

"Effects of Outcome Information On Evaluations of Managerial

Decisions," Memphis State University, Department of Accounting Workshop, Memphis, Tennessee, April 1987.

"Multi-Auditor Judgment/ Decision Making Research," University of

Southern California, Audit Judgment Symposium, Los Angeles, California, February 1987.

"Effects of Outcome Information On Evaluations of Managerial

Decisions," Michigan State University Accounting Research Workshop, East Lansing, Michigan, February 1987.

"Multi-Auditor Judgment/Decision Making Research: Methodological

Issues," Canadian Academic Accounting Association Annual Meeting Plenary Session, Winnipeg, Canada, May 1986.

"Unaudited Book Values and the Accuracy of Auditors' Pre-Sampling

Judgments," American Accounting Association Midwest Meeting, Chicago, Illinois, March 1986.

29"Contextual Factors In Behavioral Accounting Research," University of Tulsa, Tulsa, Oklahoma, March 1986.

"Calibration of Auditors' Probabilistic Bankruptcy Judgments,"

University of Southern California Bayesian Research Conference, Los Angeles, California, February 1985.

"Framing Effects In Audit Substantive Testing," The Ohio State

University Research Forum, Columbus, Ohio, October 1984. "Framing Effects In Audit Substantive Testing," American

Accounting Association Annual Meeting, August 1984. "Effects of Unaudited Book Value Information on the Accuracy of

Auditors' Uncertainty Judgments," Big Ten Doctoral Consortium, Indiana University, May 1984.

"A Commentary on Calibration of Subjective Probability

Assessments: A Methodological Perspective," Behavioral Decision Making In Accounting Conference, University of Oklahoma, Dec 1983.

"Group Audit Judgment: The State of the Art," American Accounting

Association Annual Meeting, August 1983. "Subjective PPDs and Audit Risks," Indiana University Workshop,

Bloomington, Indiana, February 1983. "Subjective PPDs and Audit Risks," University of Minnesota

Research Workshop, Minneapolis, Minnesota, February 1983. "Factors Influencing the Effectiveness of Judgmental Analytical

Review," University of Arizona Behavioral Sciences Workshop, Tucson, Arizona, October 1982.

"A Bayesian Model of Dollar-Unit Sampling in Auditing," American

Institute for Decision Sciences Annual Meeting, November 1982. "Probability Assessment by Individual Auditors and Audit Teams:

An Empirical Investigation," Rice University Workshop, Houston, Texas, March 1981.

"On the Use of the Equivalent Prior Sample Probability Elicitation

Method by Auditors," American Accounting Association Southwestern Regional Meeting, March 1981.

"Auditors' Prior Probability Distributions for Account Balances,"

University of Houston Workshop, September 1980.

"Empirical Evaluation of Auditors' Prior Probability Distributions," American Accounting Association Annual Meeting, August 1980.

30 "Audit Team Consensus: An Empirical Investigation," American

Accounting Association Western Regional Meeting, May 1980. "Audit Team Consensus: An Empirical Investigation," North Texas

State University Workshop, April 1980. "Empirical Evaluation of Auditors' Prior Probability

Distributions," American Accounting Association Southwestern Regional Meeting, March 1980.

At UIUC “The 21st Century Public Company Audit,” University of Illinois, Department of Accountancy, October 2005. "An Experimental Investigation of Industry Specialization and

Auditors' Knowledge Structures," University of Illinois, Department of Accountancy, Judgment/Decision Making Brown Bag, October 11, 1995.

"Audit Judgment and Decision Research," University of Illinois Judgment/Decision Making Seminar, February 1992.

"Contextual Factors in Behavioral Accounting Research," University

of Illinois Forum, Champaign, Illinois, September 1985. "Hindsight Bias in Performance Evaluation," Office of Accounting

Research Colloquium, University of Illinois, October 1984. "Subjective PPDs and Audit Risks," University of Illinois Forum,

Champaign, Illinois, February 1983 and Office of Accounting Research Colloquium, September 1983.

DISCUSSANT, SESSION CHAIR, CONFERENCE ORGANIZER: Discussant Service European Accounting Association Annual Congress, “Audit Pricing of

Client’s Business Risk, Istanbul, Turkey, May 2010. European Accounting Association Annual Congress, “The New

International Financial Architecture and the Global Governance of Audit, Tampere, Finland, May 2009.

International Symposium on Auditing Research, Nanyang

Technological University, “Different Types of Knowledge as Determinants of Expertise of Auditors, Singapore, June 2005.

American Accounting Association Auditing Section Mid-Year Meeting,

“The Effect of Audit Structure and Task Complexity on Auditors’ Performance,” Newport Beach, CA, January 2000.

31 Chinese University of Hong Kong Conference on Corporate Governance

& Disclosure, “An Empirical Study of Auditors’ Responsibilities in the People’s Republic of China, and “The Effect of Financial Report Discretion on the Demand and Supply of Specialist-Quality Audit Services in Banks,” Hong Kong, March 1999.


"The Development of Specialist Industry Knowledge in Government Auditing," Mesa, Arizona, January 1998.

University of Southern California International Audit Judgment

Symposium, Los Angeles, California, May 1995. American Accounting Association, Accounting, Behavior and

Organizations Conference, "Frontiers of Behavioral Research," San Antonio, Texas, March 1994.

University of Waterloo Audit Research Conference, Waterloo,

Canada, September 1991. University of Southern California Audit Judgment Conference,

Los Angeles, California, February 1991. Contemporary Accounting Research Conference, McMaster University,

Hamilton, Ontario, Canada, August 1988. American Institute for Decision Sciences Annual Meeting, November

1980. Panel or Session Chair Service Session Chair, UIUC Zimmerman Center Conference, “Technology,

Corporate Governance and Fraud Detection,” International Accounting Conference, University of Hawaii, Manoa, June 2007.

Session Chair, UIUC Zimmerman Center Conference, “Auditing and

Audit Risk.” International Accounting Conference, HEC, Paris, June 2006.

Session Co-Chair, AAA Auditing Section Mid-Year Meeting, "Interim

Report of the Future Audit, Assurance & Attestation Services Task Force," Jacksonville, Florida, January 1997.

Session Chairman, American Accounting Association, Auditing

Section Mid-Year Meeting, "Assurance Services--What's Ahead for Auditors," San Antonio, Texas, January 1996.

32 Panel Chair, American Accounting Association Southwest Regional

Meeting, "Research Opportunities In Auditing: The Second Decade," New Orleans, March 1989.

Panel Chair, American Accounting Association Annual Meeting,

"Research Opportunities In Auditing: The Second Decade," Orlando, Florida, August 1988.

Session Chairman, American Accounting Association Annual Meeting,

Theme: An Auditing Research Agenda, August 1987. Session Chairman, American Accounting Association Annual Meeting,

Theme: Judgment/Decision Making Research, August 1986. Session Chairman, American Accounting Association Midwest Meeting,

Theme: Accounting Research, April 1984. Conferences Organized

Member, Organizing Committee, The Illinois International Accounting Symposium held in Sicily, Italy joint with University Catania, June 2009.

Member, Organizing Committee, The Illinois International Accounting Symposium held at Kozminski Business School, Warsaw, Poland, June 2008. Chair, Organizing Committee, Illinois CPA Society Accounting Education Summit, Hosted by University of Illinois, Chicago, Illinois, May 2008.

Mini Conference on Audit Quality, KPMG LLP and University of

Illinois, Los Angeles, California, January 2006. University of Illinois Fourteenth Symposium on Auditing Research,

Urbana, Illinois, October 2000. Mini-Conference on Strategic-Systems Auditing, Coronado, CA August, 1999.

University of Illinois Thirteenth Symposium on Auditing Research, Urbana, Illinois, October 1998.

University of Illinois Project Discovery Dissemination Conference,

Urbana, Illinois, October 1996. University of Illinois Twelfth Symposium on Auditing Research,

Urbana, Illinois, September 1996. University of Illinois Eleventh Audit Research Symposium, Urbana,

Illinois, September 1994.

33 University of Illinois Second Tax Research Symposium, Chicago,

Illinois, October 1993. University of Illinois Tenth Audit Research Symposium, Montvale,

New Jersey, October 1992. University of Illinois Tax Research Symposium, Urbana, Illinois,

October 1991. INSTRUCTIONAL INNOVATIONS AND DEVELOPMENTS: Managing Director- Academic, KPMG/University of Illinois Case

Development & Research Program. During 1998-2003, I managed the University of Illinois’ participation in this competitive case development and research program. To date, about $3 million dollars have been committed to support research and the development of some two dozen instructional cases which are being disseminated for use on a world-wide basis in auditing, accounting, management and strategy courses. The foci of the research and cases are the concepts in the monograph “Auditing Organizations Through a Strategic Systems Lens.”

During academic years, 1994-1998, I served as Director of Project

Discovery--the Accountancy Department's undergraduate curriculum development effort funded by the Accounting Education Change Commission. Starting 1998-99, my duties as Associate Department Head encompass the professional educational programs in accountancy. Most recently, I have been one of the Department of Accountancy leaders with respect to development and continued refinement of the 150-hour program in accountancy. In these capacities, among other things, I made numerous presentations to various audiences including:

“Auditing Education Circa 2010,” International Symposium on Auditing Research, Singapore, May 2010. “Accountancy Education Circa 2010,” Annual Meeting of the International Section of the American Accounting Association, Palm Springs, CA, January 2010. “Accountancy Education Circa 2010,” Conference on Assurance & Attestation Education, University of California, Riverside, February 2009.

“The NASBA Proposals for Reform of Accountancy Education,” National Association of State Boards of Accountancy, Dallas, Texas, April 2007.

34“Accountancy Education in the 21st Century,” Conference on Reengineering Accountancy Education, Taipei National University, Taipei, Taiwan, May 2006.

“Closing the Gap Between Education & Practice,” Illinois CPA Society Education Summit, DePaul University, May 2006.

“Innovations in Professional Accountancy Education,” Claremont McKenna College, Claremont, California, Oct 2002.

“Accountancy Education at the University of Illinois at Urbana-Champaign: The Project Discovery Innovations,” Distinguished Invited Lecture—Irish Accounting & Finance Society, Dublin, Ireland, March 2002.

“Accountancy Education at the University of Illinois,” Federation of Schools of Accountancy Annual Meeting, San Antonio, TX, December 2000.

“Accountancy Education at the University of Illinois,” Caterpillar’s Financial Group, Peoria, Il. June 2000.

“Undergraduate Accountancy Education: Concepts and Methods of Project Discovery at the University of Illinois at Urbana-Champaign,” Nanyang Technological University, Singapore, June 2000.

“The 150-hour Program at UIUC,” Caterpillar’s Financial

Group, Bloomington, IL, September, 1999.

“Using the Internet to Enhance Undergraduate Auditing Education Via Assurance Services—-An Introduction and Applications, Nanyang Technological University, Singapore, June 1999.

"Critical Thinking and Active Learning in Undergraduate

Accountancy Education," Nanyang Technological University, Singapore, June 1999.

“The 150-hour Program at UIUC,” American Express Tax and Business Services Inc, Chicago, May, 1999.

"Innovations in Undergraduate Accountancy Education," Chinese University of Hong Kong, Hong Kong, March 1999.

"Innovations in Undergraduate Accountancy Education,"

Auditing Practice and Research Conference, National Taiwan University, Taipei, Taiwan, November 1997.

"Revisiting the Sophomore Accounting Courses," AICPA

Educator's Conference, Chicago, IL, November 1997.

35 "Active Learning in Auditing Education," Enhancing the

Learning Experience Conference, Deloitte & Touche Foundation, Colorado Springs, Colorado, August 1997.


Presentation to partners and staff of AMG, Chicago, Illinois, June 10, 1997.


Presentation to faculty from University of Minnesota Accountancy Faculty, Minneapolis, Minnesota, May 23, 1997.

"Innovations in Undergraduate Accountancy Education," Presentation to faculty from University of Miami, Florida Atlantic University, and Florida International University, South Florida Research Seminar, Miami, Florida, February 28, 1997.

"Undergraduate Accountancy Education at the University of

Illinois, Urbana-Champaign," Presentation to Michigan State University Accountancy Faculty, East Lansing, Michigan, November 8, 1996.


Virginia Polytechnic Institute Conference on Trends in Accounting Education, Blacksburg, Virginia, November 1, 1996.

"Project Discovery: An Overview," University of Illinois

Project Discovery Dissemination Conference, Urbana, Illinois, October 1996.

Big-6 CPA Firms, "Post-Graduate Assessment of Project

Discovery," Chicago, Illinois, December 13, 1995.

Arthur Andersen LLP, "Innovation in Undergraduate Accountancy Education: Project Discovery," Chicago, Illinois, December 12, 1995.

Accounting Education Change Commission, "The Status of

Project Discovery and Undergraduate Accountancy Education Innovation on the Urbana-Champaign Campus of the University of Illinois," Chicago, Illinois, October 5, 1995.

Illinois CPA Society and Accounting Education Change

Commission-Regional Forum, "An Overview of Accounting Education Change at UIUC: Project Discovery," Chicago, Illinois, October 14, 1994.

Accounting Education Change Commission, "Project Discovery:

A Status Report," New York City, New York, August 9, 1994.

36 Big-6 and Local Firm Recruiters, Mid-America Club,

Chicago, Illinois, January 1994. Motorola, Schaumburg, Illinois, November 1993. KPMG Peat Marwick, Chicago, Illinois, September 1993.

Professional Advisory Board, Department of Accountancy, University of Illinois, Champaign, Illinois, September 1993.

Accounting Education Change Commission, Annual Update,

San Francisco, California, August 1993. Core Course Developer, Project Discovery, "Assurance and

Attestation." (I headed a team of persons which is developing the content of and materials for this course. During the fall semester of 1994, this course was taught for the first time and a comprehensive set of new materials (e.g., projects and cases) were used.) These materials have been revised and the course taught for a second and third time during the fall semesters of 1995 and 1996, respectively. Commencing the fall semester of 1997, the course is being taught each term and during the summer.

Educational Materials Developer, Assurance Services: An

Introduction and Applications, I developed this set of projects originally for the Assurance and Attestation Course with M. Peecher (University of Washington). Because of the high level of interest exhibited by professors around the country in these projects, South-Western College Publishing is making them available (starting with the summer of 1998) for use on a more large-scale basis. Students plan and execute both an attest service and a non-attest assurance engagement using data and evidence that they acquire via the internet. The data on which the students focus are quantitative-monetary, quantitative-non-monetary, and qualitative in character.

Cases for Introductory Auditing. (During the fall semester of

1992, I wrote three new cases which encourage students to think about applications of auditing "technology" to assertions other than financial reporting assertions.)

FORMAL DEVELOPMENT AND RENEWAL

37Conferences Attended

European Accounting Association Annual Congress, Istanbul, Turkey, May 2010.

American Accounting Association Accounting Program Leaders Annual Meeting, Albuquerque, NM, February 2010. American Accounting Association International Section Annual Meeting, Palm Springs, CA, February 2010.

American Accounting Association Auditing Section Annual Meeting, San Diego, CA, January 2010. Annual Meeting of the National Association of State Boards of Accountancy, Phoenix, AZ, November 2009. Annual Meeting of the American Accounting Association, New York City, NY, August 2009. Center For Audit Quality Conference on Auditing Research, New York City, NY, August 2009.

PricewaterhouseCoopers LLP Professors Conference, New York City, NY, August 2009.

International Symposium on Auditing Research, University of Catania, Sicily, Italy, June 2009. European Accounting Association Annual Congress, Tampere, Finland, May 2009. Illinois CPA Society Accounting Education Summit, Hosted by Northwestern University, Chicago, Illinois, May 2009. American Accounting Association Accounting Program Leaders Annual Meeting, Nashville, TN, February 2009.

American Accounting Association Auditing Section Annual Meeting, St. Petersburg, Florida, January 2009. Annual Meeting of the American Accounting Association, Anaheim, California, August 2008.

PricewaterhouseCoopers LLP Professors Conference, Anaheim, California, August 2008.

International Symposium on Auditing Research, Kozminski Business School, Warsaw, Poland, June 2008. International Symposium on Auditing Research, University of Southern California, Los Angeles, CA, June 2008.

38Illinois CPA Society Accounting Education Summit, Hosted by University of Illinois, Chicago, Illinois, May 2008. American Accounting Association Accounting Program Leaders Annual Meeting, Charleston, South Carolina, February 2008.

American Accounting Association Auditing Section Annual Meeting, Austin, Texas, January 2008.

Annual Meeting of the American Accounting Association, Chicago, Illinois August 2007.

PricewaterhouseCoopers LLP Professors Conference, Chicago, Illinois, August 2007. International Symposium on Auditing Research, Jiao Tong University, Shanghai, China, June 2007.

Illinois CPA Society Accounting Education Summit, Hosted by Illinois Wesleyan University, Chicago, Illinois, May 2007.

Atlantic Monthly Magazine Dialogue on Confidence in Financial Reporting and Public-Company Auditing (By Invitation), Chicago, Illinois April 2007.

Annual Congress of the European Accounting Association, Lisbon, Portugal, April 2007.

American Accounting Association Accounting Program Leaders Annual Meeting, San Diego, California, February 2007.

American Accounting Association Auditing Section Annual Meeting, Charleston, South Carolina, January 2007. Meeting of the Financial Leadership Council, Robert Half and Associates, Miami, Florida, January 2007,

International Symposium on Auditing Research, University of New South Wales, Sydney, Australia, June 2006.Illinois CPA Society Accounting Education Summit, Hosted by DePaul University, Chicago, Illinois, May 2006.

39Conference on Reengineering Accountancy Education, Taipei National University, Taipei, Taiwan, May 2006. Annual Congress of the European Accounting Association, Dublin, Ireland, March 2006. American Accounting Association Accounting Program Leaders Annual Meeting, San Antonia, Texas, February 2006. American Accounting Association Auditing Section Annual Meeting, Los Angeles, California January 2006. Contemporary Accounting Research Conference, Niagara-on-the-Lake, Ontario, Canada, November 2005. Annual Meeting of the American Accounting Association, San Francisco, California, August 2005. The American Assembly, Columbia University, Program on Audit Industry Concentration, (By Invitation), New York City, NY, May 2005.

Atlantic Monthly Magazine Dialogue on Confidence in Financial Reporting and Public-Company Auditing (By Invitation), Chicago, Illinois April 2005. Illinois CPA Society Accounting Education Summit, Hosted by Northern Illinois University, DeKalb, Illinois, April 2005. American Accounting Association Accounting Program Leaders Annual Meeting, Scottsdale, AZ, February 2005. American Accounting Association Auditing Section Annual Meeting, New Orleans, LA. January 2005. Contemporary Accounting Research Conference, Montreal, Canada, November 2004. Annual Meeting of the American Accounting Association, Orlando, Fl, August 2004. Annual Conference of Center for International Education and Research in Accounting, Goetingen, Germany, June, 2003. International Symposium on Auditing Research, University of Southern California, Los Angeles, CA, May 2003. Annual Congress of the European Accounting Association, Seville, Spain April 2003. American Accounting Association Accounting Program Leaders Annual Meeting, New Orleans, LA February 2003.

40

American Accounting Association Auditing Section Annual Meeting, Huntington Beach, CA January 2003.

Accounting & Auditing Annual Issues Conference, University of Texas, Dallas, Texas, November 2002. Symposium on Auditing Research, University of Illinois, Urbana, Il October 2002. Annual Meeting of the American Accounting Association, San Antonio, TX August 2002.

International Symposium on Auditing Research, University of New

South Wales, Sydney, Australia, July 2002. CIERA International Accounting Conference, University of Illinois, Champaign, IL June 2002 Big-10 Doctoral Consortium, University of Wisconsin, Madison, WI May 2002

American Accounting Association Accounting Program Leaders Annual

Meeting, Austin, TX February 2002. American Accounting Association Auditing Section Annual Meeting,

Orlando, FL January 2002. Twelfth Asian-Pacific International Accounting Conference, Rio De

Janeiro, Brazil, October 2001. Enhancing the Learning Experience Seminar, Deloitte & Touche LLP,

Colorado Springs, CO, July 2001. International Symposium on Auditing Research, Nanyang

Technological University, Singapore, June 2001. Annual Meeting of the European Accounting Association, Athens

Greece, April, 2001. American Accounting Association Auditing Section Annual Meeting,

Houston, TX January 2001. Annual Meeting of the Federation of Schools of Accounting, San

Antonio, TX, December 2000. Washington University Auditing Mini-Conference, St. Louis, MO,

November, 2000. Contemporary Accounting Research Conference, University of British

Columbia, Vancouver, Canada, October 2000.

41 Accounting, Organizations & Society 25th Anniversary Conference,

Oxford University, England, July 2000. Enhancing the Learning Experience Seminar, Deloitte & Touche LLP,

Colorado Springs, CO, July 2000. International Symposium on Auditing Research, University of

Maastricht, Maastricht, The Netherlands, July 2000. American Accounting Association Auditing Section Mid-Year Meeting,

Newport Beach, CA January 2000.

American Accounting Association International Accounting Section Mid-Year Meeting, Tampa, FL, January 2000.

Eleventh Asian-Pacific International Accounting Conference, Melbourne, Australia, November 1999.

American Accounting Association Accounting, Behavior & Organizations Section Annual Conference, Los Angeles, CA, October 1999.

American Accounting Association Annual Meeting, San Diego, CA, August 1999.

PriceWaterhouseCoopers Professors Seminar, Coronado, CA, August 1999.

Enhancing the Learning Experience Seminar, Deloitte & Touche LLP,

Colorado Springs, CO, July 1999.

Journal of Accounting Research Conference, University of Chicago, Graduate school of Business, Chicago, IL, May, 1999.

American Accounting Association Mid-West Regional Meeting,

Minneapolis, MN, April 1999. Chinese University of Hong Kong Conference on Corporate Governance

and Disclosure, Hong Kong, March 1999. American Accounting Association Auditing Section Mid-Year Meeting,

Atlanta, GA January 1999. AICPA National Technology Conference, Dallas, Texas, November

1998. American Accounting Association Annual Meeting, New Orleans,

Louisiana August 1998.

42 Enhancing the Learning Experience Conference, Deloitte & Touche Foundation, Colorado Springs, Colorado, August 1998.


Mesa, Arizona, January 1998. Auditing Practice and Research Conference, National Taiwan

University, Taipei, Taiwan, November 1997. AICPA National Educators' Conference, Chicago, IL, November 1997. Annual Meeting of the Strategic Management Association, Barcelona,

Spain, October 1997. American Accounting Association Annual Meeting, Dallas, Texas,

August 1997. Enhancing the Learning Experience Conference, Deloitte & Touche

Foundation, Colorado Springs, Colorado, August 1997. Excellence in Auditing Education Conference, Coopers & Lybrand

Foundation, Chicago, IL, June 30-July 1, 1997. Journal of Accounting Research Conference, University of Chicago,

Chicago, IL, May 1997. American Accounting Association Auditing Section, Mid-Year

Meeting, Jacksonville, Florida, January 1997. American Accounting Association Annual Meeting, Chicago, Illinois,

August 1996. Price Waterhouse Accounting & Auditing Symposium, Oakbrook,

Illinois, August 1996. Hong Kong University of Science & Technology Conference on

Accounting & Auditing Research, Hong Kong, June 1996. American Accounting Association Auditing Section, Mid-Year

Meeting, San Antonio, Texas, January 1996. University of Illinois Conference on Individual Differences:

Teaching for Active Learning, Urbana, Illinois, January 1996. Annual Meeting of the Judgment/Decision Making Society,

Los Angeles, California, November 1995. Price Waterhouse Symposium, Orlando, Florida, August 1995. Washington University Conference on Auditor and Director

Liability, St. Louis, Missouri, April 1995.

43 American Accounting Association Taxation Section, Mid-Year

Meeting, San Antonio, Texas, February 1995. American Accounting Association Auditing Section, Mid-Year

Meeting, Las Vegas, Nevada, January 1995. Price Waterhouse Symposium, New York City, New York, August 1994. American Accounting Association Annual Meeting, New York City, New

York, August 1994. University of Southern California/Coopers & Lybrand, Conference on

the USC Innovations in Accounting Education, Los Angeles, California, March 1994.

American Accounting Association Accounting, Behavior and

Organizations Section, Mid-Year Meeting, San Antonio, Texas, March 1994.

University of Southern California, Audit Judgment Research

Symposium, Oxnard, California, February 1994. AAA/Price Waterhouse Audit Education Conference, Oxnard,

California, February 1994. KPMG Peat Marwick African-Americans In Accounting Workshop,

Montvale, New Jersey, January 1994. Ohio State University, Big-10 Doctoral Consortium, Columbus, Ohio,

May 1993. American Accounting Association Western Regional Meeting, San

Diego, California, May 1993. University of Southern California Audit Judgment Research

Symposium, Oxnard, California, February 1993. American Accounting Association Annual Meeting, Washington, D.C.,

August 1992. Michigan State University, Big-10 Doctoral Consortium, East

Lansing, Michigan, July 1992. University of Kansas Auditing Research Conference, Lawrence,

Kansas, May 1992. AICPA Conference on the Expectations Gap Pronouncements,

Charleston, South Carolina, May 1992. Duke University Conference on Judgment and Decision Research in

Accounting and Auditing, Durham, North Carolina, April 1992.

44 AAA/Price Waterhouse Audit Education Conference, San Diego,

California, February 1992. University of Southern California Audit Judgment Research

Symposium, Los Angeles, California, February 1992. Annual Meeting of the Judgment/Decision Making Society, San

Francisco, California, November 1991. Contemporary Accounting Research Conference, Waterloo, Canada,

November 1991. University of Waterloo Audit Research Conference, Waterloo,

Canada, September 1991. American Accounting Association Annual Meeting, Nashville,

Tennessee, August 1991. Duke University Conference on Judgment and Decision Research in

Accounting and Auditing, Durham, North Carolina, August 1991. Journal of Accounting Research Conference on Accounting

Institutions in Markets and Organizations, University of Chicago, May 1991.

University of Southern California Audit Judgment Research

Symposium, Los Angeles, California, February 1991. Annual Meeting of the Judgment/Decision Making Society, New

Orleans, Louisiana, November 1990. Price Waterhouse Symposium, Toronto, Canada, August 1990. American Accounting Association Annual Meeting, Toronto, Canada,

August 1990. Behavioral Decision Research in Management Conference, University

of Pennsylvania, Wharton School, June 1990. Journal of Accounting Research Conference on Audit Judgment,

University of Chicago, May 1990. Annual Meeting of the Judgment/Decision Making Society, Chicago,

Illinois, November 1988. Symposium on Insights in Decision Making: Theory and

Applications, University of Chicago, June 1988. University of Kansas Audit Research Symposium, Lawrence, Kansas,

May 1988.

45 Audit Judgment and Expert Systems Research Conference,

University of Southern California, February 1988. Excellence In Audit Education Symposium, Coopers & Lybrand, New

York City, New York, May 1987. Expanding Horizons for Auditing, Price Waterhouse & Co., New York

City, August 1986. Audit Judgment & Expert Systems Research Conference, University of

Southern California, February 1986. Bayesian Research Conference, Social Science Research Institute,

University of Southern California, February 1986. Audit Plus Seminar, Deloitte, Haskins and Sells, Reno, Nevada,

August 1985. Bayesian Research Conference, University of Southern California,

February 1984. Auditing and Decision Support Systems, University of Southern

California, February 1984. The University of Illinois Fifth National Symposium on Auditing

Research, November 1982. Deloitte Haskins and Sells AuditSCOPE Update Seminar, August 1982. The University of Washington and Price Waterhouse Foundation

Conference on "Simulated Case for Audit Decision Making," June 1982.

The University of North Carolina Conference on Audit Risk, May

1982. The University of Illinois Fourth National Symposium on Auditing

Research, November 1980. Deloitte Haskins & Sells AuditSCOPE Seminar, August 1980. Peat, Marwick, Mitchell & Co. Audit Judgment Seminar, March 1980. Arthur Young & Co. Seminar on Litigation & the Accounting

Profession, September 1979.

46DOCTORAL DISSERTATION COMMITTEES: Major Reading Initial Name Department Year Supervision Member Employment J. Grenier Accountancy 2009 X Miami University (Ohio) B. Brewster Accountancy 2008 X University of Texas Arlington D. Piercey Accountancy 2006 X University of Massachusetts Amherst Ning Du Accountancy 2005 X DePaul University G. Hecht Accountancy 2004 X Emory University J. Perkins Accountancy 2003 X Florida St. U. J. Hammersley Accountancy 2003 X U. of Georgia

Kin Low Accountancy 2001 X Nanyang

Tech.U. Jay Rich Accountancy 1997 X U. of Conn. Anne Magro Accountancy 1997 X Rutgers Univ. Kathryn Kadous Accountancy 1996 X U. of Waterloo Mark Peecher Accountancy 1994 X U. of Washington Frank Nekrasz Accountancy 1993 X Mich. Tech. U. John Hansa Accountancy 1993 X Penn State Rodney Lim Psychology 1990 X Tulane Lisa Koonce Accountancy 1989 X U.of Texas-Austin William Bottoms Psychology 1988 X Washington Univ Eric Spires Accountancy 1986 X Ohio State Univ. James Yardley Accountancy 1986 X V.P.I.

47 Mary Schroeder Accountancy 1983 X University of Houston Ademola Ariyo Accountancy 1982 X Univ.of Ibidan (Nigeria) TEACHING SCHEDULE (SINCE 1997): Semester Course No. Enrollment ICES #1* ICES #2** Spring 2002- Teaching Release—Department Head Fall 2001 Sabbatical Spring 2001 Accy 494/493B 9 5.0/5 5.0/5 (Note: These two doctoral classes were taught in one combined seminar) Fall 2000 Teaching Buy Out (KPMG Grant) Spring 2000 Teaching Release—Administrative Assignment Fall 1999 Teaching Buy Out (KPMG Grant) Spring 1999 Accy 494 4 5.0/5 5.0/5 Fall 1998 Teaching Buy Out (KPMG) Spring 1998 Teaching Release—Administrative assignment Fall 1997 Accy 305 37 3.6/5 3.3/5 Accy 305 28 3.5/5 3.4/5 Spring 1997 Accy 494 7 5.0/5 5.0/5 *ICES #1: Rate the Instructor's Overall Teaching Effectiveness. **ICES #2: Rate the Overall Quality of this Course.

48

SERVICE: Department (since 1995) Head, Department of Accountancy, 2002-present. Associate Head, Department of Accountancy, 1998-2001. Co-Chair, Department of Accountancy, Fourteenth Symposium on Auditing Research Steering Committee, 1999-2000. Chairman, Department of Accountancy, Human Subjects Committee, 1998-2000. Director, Department of Accountancy, Project Discovery, 1997-98. Member, Department of Accountancy Advisory Committee, 1997-98. Member, Department of Accountancy Professorship Committee,

1997-98. Member, Department of Accountancy Promotion and Tenure Committee,

1997-98. Chairman, Department of Accountancy, Thirteenth Symposium on

Auditing Research Steering Committee, 1997-98. Chairman, Department of Accountancy, Human Subjects Committee,

1997-98. Member, Department of Accountancy Task Force to Plan a Five-Year

Accountancy Program, 1997-98. Faculty Advisor, Project Discovery Accounting Society, 1997-98. Member, Department of Accountancy Head Search Committee, Spring

1997. Faculty Advisor, Project Discovery Accounting Society, Spring

1997. Director, Department of Accountancy, Project Discovery, 1996-97. Chairman, Department of Accountancy Twelfth Symposium on Auditing

Research Steering Committee, 1996-97. Chairman, Department of Accountancy Project Discovery

Dissemination Conference Steering Committee, 1996-97. Chairman, Department of Accountancy, Human Subjects committee,

1996-97. Member, Department of Accountancy, Advisory Committee, 1996-97. Member, Department of Accountancy, Promotion & Tenure Committee,

1996-97. Member, Department of Accountancy, Professorship Committee,

1996-97. Member, Department of Accountancy, Grading Policy Committee,

1996-97. Faculty Advisor, Project Discovery Student Association, Fall 1996. Director, Department of Accountancy, Project Discovery, 1995-96. Chairman, Department of Accountancy Twelfth Symposium on Auditing

Research Steering Committee, 1995-96. Faculty Advisor, Project Discovery Student Association, 1995-96. Vice-Chair, Strategic Planning Research Task Force, 1995-96. Chairman, Human Subjects Committee, 1995-96.

49

Member, Professorship Committee, 1995-96. Member, Promotion and Tenure Committee, 1995-96. Mentor, Assistant Professor Audrey Gramling, 1995-96. Director, Department of Accountancy, Project Discovery, 1994-95. Co-Director, Office of Accounting Research, 1994-95. Member, Department of Accountancy Advisory Committee, 1994-95. Chairman, Department of Accountancy (OAR) Eleventh Symposium on

Auditing Research Steering Committee, 1994-95. Faculty Advisor, Project Discovery Student Association, 1993-94,

1994-95. College (since 1995)

Chair, College of Business, Executive Director of Illinois Center

for Professional Responsibilities Search Committee, Fall 2006- 2007.

Chair, College of Business, Associate Dean for Development Search Committee, Fall 2003.

Chair, College of Commerce & Business Administration, Educational Policy Committee, Spring 2001. Member, College of Commerce & Business Administration, Educational Policy Committee, Fall 2000. Member, College of Commerce & Business Administration, Educational Policy Committee, 1999-2000. Member, College of Commerce & Business Administration, Educational Policy Committee, 1998-99. Member, College of Commerce & Business Administration, Endowed

Professorship Committee, 1998-99. Member, College of Commerce & Business Administration Educational

Policy Committee, 1997-98. Member, College of Commerce & Business Administration Executive

Committee, 1996-97. Member, College of Commerce & Business Administration Educational

Policy Committee, 1996-97. Member, College of Commerce & Business Administration Educational

Policy Committee, 1995-96.

50

University (since 1995) Co-Chair, University of Illinois, College of Business Dean Search

Committee, 2008-2009. Member, University of Illinois Provost’s Department Heads Council,

2007-2010 Chair, University of Illinois Corporate Relations Director Search

Committee, 2006-2007. Member, University of Illinois Provost Committee on the College of

Business Budget, 2006-2007. Member, University of Illinois CCBA Dean Search Committee, 1999-

2001. Member, University of Illinois, Teaching Advancement Board,

1997-98. Member, University of Illinois, NCAA Fiscal Integrity Committee,

1997-98. Member, University of Illinois, Campus Committee to Select Winners

of University Teaching Awards, Spring 1997. Member, University of Illinois, Teaching Advancement Board,

1996-1997. Member, University of Illinois, Faculty Senate, 1995-96. Member, University of Illinois, Committee on Academic Freedom and

Tenure, 1995-96. Member, University of Illinois, Faculty Senate, 1994-95. Member, Chancellor's Committee on Retaining and Renewing a Quality

Faculty, 1994-95. Member, University of Illinois, Committee on Academic Freedom and

Tenure, 1994-95. Member, Small Learning Environments Task Force of the Council on

Undergraduate Education (CUE), 1994-95. Member, Psychology Department Promotion Review Committee, 1994-95 Professional

Member, American Institute of Certified Public Accountants, Governing Council, 2008-2011.

Member, American Institute of Certified Public Accountants, Pre-Certification Education Executive Committee, 2007-2010.

Member, Accounting Accreditation Peer Review Team for University, of Oklahoma, Association for Advancement of Collegiate Schools of Business (AACSAB), 2008-2009.

Member, Accounting Accreditation Peer Review Team for Indiana University, Association for Advancement of Collegiate Schools of Business (AACSAB), 2007-2008.

Member, American Accounting Association, Audit Section, Nomination Committee for Distinguished Service Award, 2007-2008.

Chair, Illinois CPA Society Education Summit Planning Committee, 2007-2008.

51

Member, Accounting Accreditation Peer Review Team for Tsinghua University, Association for Advancement of Collegiate Schools of Business (AACSAB), 2006-2007.

Member, Board of Directors, Illinois CPA Society, 2005- Member, Illinois CPA Society Education Summit Planning Committee,

2006-2007. Chair, Accounting Accreditation Peer Review Team for Indiana

University, Association for Advancement of Collegiate Schools of Business (AACSAB), 2006-2007.

Member, American Accounting Association Education Committee, 2005- Chair, Accounting Accreditation Peer Review Team for University of

Nebraska- Lincoln, Association for Advancement of Collegiate Schools of Business (AACSAB), 2005-2006.

Member, Accounting Accreditation Committee, Association for Advancement of Collegiate Schools of Business (AACSAB), 2004-2007.

Member, American Accounting Association Uniform Accountancy Act Task Force, 2005.

Member, American Accounting Association Auditing Section, Outstanding Audit Educator Award Nomination Committee, 2004-2005.

Member, Illinois CPA Society Education Summit Task Force, 2003-present.

Member, Illinois CPA Society 150-Hour Task Force, 2003-2006. Member, Program Advisory Board, KPMG/University of Illinois

Business Measurement Research Program, 2000-2006. Managing Director - Academic, KPMG /University of Illinois Case

Development and Research Program, 1997-03. External Examiner, Nanyang Technological University, Singapore,

2000-2003. Member, Big-5 CPA Firm Advisory Group on Sophomore Accounting

Courses, 2001-2002. Member, American Accounting Association Outstanding Auditing

Educator Award Nomination Committee, 2000-2001. Member, Deloitte & Touche Program Planning Task Force, Enhancing

the Learning Experience Seminar Series, 1997-02. Member, American Accounting Association, Nominations Committee,

1999-2000. Member, American Accounting Association Competitive Manuscript

Award Selection Committee, 1996-97. Member, Coopers & Lybrand LLP Academic Advisory Panel, 1996-97. Member, Review Panel for Research Opportunities in Auditing

Assessment KPMG Peat Marwick, Fall 1996. Member, American Accounting Association Ad Hoc Committee on

Governance, Spring 1996. Past-Chairman, American Accounting Association Auditing Section,

1995-96. Chairman, Auditing: A Journal of Practice & Theory Editor

Nomination Committee, 1995-96. Chairman, American Accounting Association Auditing Section Officer

Nomination Committee, 1995-96.

52

Chairman, American Accounting Association Auditing Section, 1994-95.

Member, American Accounting Association Council, 1994-95. Member, American Accounting Association Auditing Section Research

Impact Committee, 1994-95. Reviewer, American Accounting Association Management Accounting

Section Research Conference, 1994-95. Chair-Elect, American Accounting Association Auditing Section,

1993-94. Chair, Outstanding Dissertation In Auditing Selection Committee,

American Accounting Association Auditing Section, 1993-94. Member, American Accounting Association Auditing Section Research

Impact Committee, 1993-94. American Accounting Association, Wildman Award Committee, 1993-94. American Accounting Association, Research Committee, 1993-1994. Member, American Accounting Association Committee to Evaluate the

Senior Faculty Consortium, 1992-93. Member, American Accounting Association Midwest Region Best Paper

Committee, 1992-93. Chair, American Accounting Association Competitive Manuscript

Committee, 1991-92. (This committee reviews manuscripts submitted to the AAA for this award and recommends a winner to the AAA President.)

Member, American Accounting Association Research Committee, 1991-92. (This is the senior research committee of the AAA responsible for formulating policy recommendations regarding AAA research activities and for administering the AAA Accounting Research Monograph Series.)

Member, American Accounting Association Research Committee, 1990-91. (This is the senior research committee of the AAA responsible for formulating policy recommendations regarding AAA research activities and for administering the AAA Accounting Research Monograph Series.)

Chair, Ad Hoc Committee on Liaisons with Standard-Setting Bodies, American Accounting Association Audit Section, 1990-91.

Member, Task Force on "Integrated Guidance on Internal Control," American Accounting Association, 1990-91.

Member, Nominations Committee, American Accounting Association, 1989-90.

Member, Annual Meeting Program Committee, American Accounting Association, 1989-90.

Member, Competitive Manuscript Awards Committee, American Accounting Association, 1988-89.

Director of Research, American Accounting Association Audit Section, 1984-88. (The Director of Research coordinates the Audit Section's research activities. Additionally, the various Technical Committees of the Audit Section report to the Director of Research.)

53

Chairman, Annual Meeting Program Committee, American Accounting Association Audit Section, 1985-86. (The chairman is responsible for the technical auditing programs at the American Accounting Association Annual Meeting.)

Member, Steering Committee of the American Accounting Association (AAA) Midwest Region, 1987-90 (Steering Committee members are elected to three-year terms by the AAA membership to advise the regional officers on various matters including the technical programs at regional meetings.)

Chairman, Auditing Standards Subcommittee on "Levels of Assurance in Professional Engagements and Related Reporting Framework," American Accounting Association 1982-83, 1983-84 and 1984-85. (This subcommittee provided research support to the Auditing Standards Board of the AICPA and prepared a formal response to an Exposure Draft of a Proposed Statement on Auditing Standards.)

Program Reviewer for various professional meetings including the American Accounting Association Annual Meeting, August 1985, August 1987, August 1988, and August 1989, American Institute for Decision Sciences Annual Meeting, November 1985 and American Accounting Association Midwest Meeting, April 1984. (Evaluated papers submitted for the meeting and made recommendations to the Program Director.)

Member, Auditing Standards Committee, American Accounting Association, 1981-82. (This senior Committee provided research support for the AICPA Auditing Standards Division and evaluated discussion and exposure drafts of proposed Statements on Auditing Standards.)

Respondent to AICPA Statistical Sampling Subcommittee's Exposure Draft--Proposed Audit Guide: Audit Sampling, March 1, 1982. (The Exposure Draft was revised in accordance with the suggestions presented in my response and, subsequently issued as Audit Guide: Audit Sampling, 1983.)

Instructor and developer of several professional programs presented before various regional and local CPA groups including Update Programs on Statements on Auditing Standards and Auditing and Accounting Pronouncements.

Member, Certified Public Accountant Examination Advisory Grading Task Force, National Association of State Boards of Public Accounting, 1977.

SFV-N

Documents

IRA SOLOMON VITA · 2010-08-23 · IRA SOLOMON VITA May 2010 ... Probability Distributions for Audit Decision Making ... Illinois CPA Society, Special Award of Merit, Chicago, Illinois,