The 5th EARNet Symposium and the preceding Ph.D. Workshop was held in Valencia, Spain in October 2009.
More than 130 delegates from Europe, Africa and the USA participated at this great event with 12 paper presentations and 7 Ph.D. proposals at the Ph.D. Workshop and 40 paper presentations and 2 plenary sessions at the Symposium.
Due to the submission of excellent papers the Best Paper Award was won by two papers:
“Financial Statement Users’ Perceptions of IAASB’s IAS 700 Audit Report in Germany and the Netherlands” by Anna Gold, Ulfert Gronewold and Christian Pott
“The Relationship between Auditors’ Interpersonal Trust Factors and Skeptical Judgments and Decision” by Luc Quadackers.
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