{"id":3175,"date":"2022-03-21T10:36:33","date_gmt":"2022-03-21T09:36:33","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/?p=3175"},"modified":"2022-10-16T21:09:31","modified_gmt":"2022-10-16T19:09:31","slug":"academic-empathy-dialogue-on-auditing","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/arc\/blog\/2022\/03\/21\/academic-empathy-dialogue-on-auditing\/","title":{"rendered":"Academic Empathy Dialogue on Auditing"},"content":{"rendered":"<p style=\"text-align: justify;\">The EAA\u00a0Virtual Activities Committee is pleased to announce that the next Academic Empathy Dialogue (AED) on \u201c<strong>Auditing<\/strong>\u201d. The AED will host\u00a0<a href=\"https:\/\/www.kuleuven.be\/wieiswie\/en\/person\/00008975\">Marleen Willekens<\/a>\u00a0(Faculty of Economics and Business, KU Leuven, Belgium) and\u00a0<a href=\"https:\/\/smith.queensu.ca\/faculty_and_research\/faculty_list\/malsch-bertrand.php\">Bertrand Malsch<\/a>\u00a0(Smith School of Business, Queens University, Canada), mediated by\u00a0<a href=\"https:\/\/business.ucf.edu\/person\/robin-roberts\/\">Christopher<\/a><a href=\"https:\/\/www.research.manchester.ac.uk\/portal\/chris.humphrey.html\">\u00a0Humphrey<\/a>\u00a0(Alliance Manchester Business School, University of Manchester, England) on\u00a0<strong>15 September at 17:00 CEST<\/strong>.<\/p>\n<p style=\"text-align: justify;\">The recording is available <a href=\"https:\/\/eaa-online.org\/arc\/repository\/academic-empathy-dialogue-on-auditing\/\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/p>\n<p style=\"text-align: justify;\">The statutory financial audit is an inherently puzzling function.\u00a0 It is replete with extensive formal international auditing standards but its practice sits alongside a persistent audit expectations gap.\u00a0 Auditing professionals stress their \u2018public\u2019 interest obligations but frequently remind us that the \u2018public\u2019 does not properly appreciate the fundamental role of audit.\u00a0 Audit is said to be vital to a vibrant functioning capital market but itself is frequently categorised as mundane and boring.\u00a0 It is a function that repeatedly reviews and revisits its future but, historically, has struggled to develop its core purpose, even when technological developments have appeared to offer much potential. \u00a0Audit used to be self-regulated, something heralded as an essential component of audit professionalism, but is now firmly under the oversight of independent regulators &#8211; yet there are still evident concerns about the commercial pressures facing auditors and frequent emphasis on the need to enhance competition and choice in the audit \u2018market\u2019.\u00a0 Audit exists because of a certain level of societal distrust yet independent audit regulation is persistently justified on the basis of seeking to restore confidence and trust in audit; a task that usually has to start anew when a new major corporate scandal and suspected audit failure breaks out in the media.\u00a0 For all its problems, audit is still a service provided by highly profitable accounting firms that make explicit commitments to developing a better working world and delivering on a new equation. \u00a0Such public good claims, however, have not yet established the notion of an \u2018audit society\u2019 as the ideal depiction of societal well-being.\u00a0 While such firms continue to recruit enormous numbers of university graduates to train as auditors, they increasingly struggle to retain people in audit once they have professionally qualified and fear that they no longer attract the \u2018brightest and the best\u2019.\u00a0 Or is the fundamental problem and primary constraint on audit development the way in which modern businesses are run and governed?<\/p>\n<p style=\"text-align: justify;\">For audit researchers such a state of affairs provides a multiplicity of opportunities not just to contribute to understandings of audit practice but the potential to develop and enhance the societal contribution of audit and the ways in which auditing professionals are educated and trained.\u00a0 Accordingly, the core topic to be explored and debated in this latest EAA academic empathy dialogue session is where stands auditing research and what is it capable of offering as \u00a0we move forward in a world that at one level claims to be rebuilding and promising to be so different post-pandemic and, at another, is mired in conflict and disharmony?<\/p>\n<p style=\"text-align: justify;\">Specific questions that will addressed in the session include:<\/p>\n<p style=\"text-align: justify;\">What really matters in auditing research?<\/p>\n<p style=\"text-align: justify;\">What makes auditing research matter (and to whom)?<\/p>\n<p style=\"text-align: justify;\">Have the questions addressed by audit research and the opportunities and challenges significantly changed over the years?<\/p>\n<p style=\"text-align: justify;\">How would you characterise the contribution being made by auditing research? What would you particularly highlight in terms of knowledge development and public policy impact?<\/p>\n<p style=\"text-align: justify;\">What makes for \u2018good\u2019 research evidence?<\/p>\n<p style=\"text-align: justify;\">Would you draw any distinction between the search for causality and understanding?\u00a0 Or between intellectual insight and lived experience?<\/p>\n<p style=\"text-align: justify;\">How do you view the balance between research achievements and developmental possibilities?<\/p>\n<p style=\"text-align: justify;\">What perspectives, sentiments, emphases or commitments should be most prominent in auditing research? Where do we need to focus, listen, think, question, talk or share more? Of what should we do less?<\/p>\n<p style=\"text-align: justify;\">How culturally and socially sensitive should audit research be?<\/p>\n<p style=\"text-align: justify;\">How would you represent and position the relationship between audit research, auditing education and audit professionalism?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The EAA\u00a0Virtual Activities Committee is pleased to announce that the next Academic Empathy Dialogue (AED) on \u201cAuditing\u201d. The AED will host\u00a0Marleen Willekens\u00a0(Faculty of Economics and Business, KU Leuven, Belgium) and\u00a0Bertrand Malsch\u00a0(Smith School of Business, Queens University, Canada), mediated by\u00a0Christopher\u00a0Humphrey\u00a0(Alliance Manchester Business School, University of Manchester, England) on\u00a015 September at 17:00 CEST. The recording is available [&hellip;]<\/p>\n","protected":false},"author":61,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[110],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Academic Empathy Dialogue on Auditing - ARC<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Academic Empathy Dialogue on Auditing - ARC\" \/>\n<meta property=\"og:description\" content=\"The EAA\u00a0Virtual Activities Committee is pleased to announce that the next Academic Empathy Dialogue (AED) on \u201cAuditing\u201d. 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