The 6th EARNet Symposium took place at the Norwegian School of Economics (NHH), Bergen, Norway 16-17 September 2011.
40 research papers were presented and discussed in the three parallel sessions. The Symposium’s Keynote Speaker was Professor Stuart Turley, University of Manchester: “Talking a Good Audit? the Contribution of Methodology, Regulation and Research to Audit Quality?”. The Symposium’s three panels addressed the topics: “Auditors and Green Services: Professional and Research Opportunities”, “What Makes Financial Statements Reliable?” and “Audit Firm Governance”. The Symposium had 131 participants from 18 countries. All together 110 participants were from Europe, 15 from North-America, 4 from Australia, and 2 from Asia.
The 4th EARNet Ph.D. Research Workshop preceded the Symposium on 15 September. Thirteen Ph.D. proposals and papers were presented and discussed at the Workshop.
The Best Paper Award was won by two papers:
“Trust Matters: How a Client Manager Can gain and Use the Auditor’s Trust to Influence Subsequent Audit Judgments” by William F. Messier, Jr., Jesse C. Robertson and Chad A. Simon and
“Detecting Misstatements in Financial Statements: The Relation between Risk Factors, Audit Input an Audit Differences” by Klaus Ruhnke, Sylwia Buszac and Martin Schmidt
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