The 7th EARNet Symposium took place at Trier University, Trier, Germany on September 27th and 28th, 2013. 115 researchers and practitioners from 24 countries participated in the Symposium; 95 were from Europe, 10 from North-America, 4 from Australia, 3 from Asia and 1 from Africa.
42 papers were presented and discussed in 16 parallel sessions. The Symposium’s key note speech entitled “Are we going about auditing research the right way? What are we doing right? What could we do better?” was performed by Jere Francis (University of Missouri). The Symposium’s two Panel sessions focused on “Audit regulation and standard setting – current developments from a European perspective” as well as on the “Reliability and the central role of the auditor”.
The Best Paper Award was won by two papers:
- “The audit committee: Management watchdog or personal friend of the CEO?” by Liesbeth Bruynseels (Tilburg University); Eddy Cardinaels (KU Leuven)
- “Non-audit fees, religiosity, and auditor independence” by Ilias Basioudis (University of Aston); Ferdinand A. Gul (Monash University); Anthony C. Ng (The Hong Kong Polytechnik University)
The 5th Ph.D. Workshop preceded the Symposium on the 26th of September. Ten Ph.D. proposals and papers were presented and discussed within the workshop.
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