Alvin A. Arens Department of Accounting 2146 Lagoon Drive Eli

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Alvin A. Arens
Department of Accounting
Eli Broad College of Business
Michigan State University
East Lansing, MI 48864
Tel.: (517) 432-2918
Fax: (517) 432-1101
E-mail: arens@pilot.msu.edu
2146 Lagoon Drive
Okemos, MI 48864
(517) 349-0437
EDUCATION AND CERTIFICATION
Ph.D. University of Minnesota 1970
M.S.
University of Minnesota 1967
B.B.A. University of Minnesota 1960
C.P.A. Minnesota 1963
PROFESSIONAL EMPLOYMENT
Michigan State University, PricewaterhouseCoopers Professor, 1978 to present.
Michigan State University, Department Chair of the Department of Accounting, 1994 to 1997.
Michigan State University, Director of Academic Initiatives for the Center for International
Business Education, 1990 to 1991.
Michigan State University, Professor, 1977 to present.
Michigan State University, Acting Department Chair of the Department of Accounting, 1976-77.
Michigan State University, Associate Professor, 1972 - 1977.
Michigan State University, Assistant Professor, 1968 - 1972.
Augsburg College, Minneapolis, Instructor, 1966-67.
University of Minnesota, Lecturer, 1962-66.
Ernst & Ernst, Staff Auditor, 1963-64.
Boulay, Anderson, Waldo & Co., Staff Auditor, 1960-63.
MILITARY SERVICE
U.S. Army, 1955-57.
FAMILY STATUS
Married, 3 children.
PUBLICATIONS
Books:
Arens, Alvin A. and D. Dewey Ward. Computerized Accounting Using Microsoft Great Plains
Dynamics. Okemos, MI: Armond Dalton Publishers, in process.
Books: Continued
2
Arens, Alvin A., and D. Dewey Ward. Systems Understanding Aid for Auditing. 6th Edition.
Okemos, MI: Armond Dalton, 2005, in press.
.
Arens, Alvin A., Randal J. Elder, and Mark S. Beasley. Auditing: An Integrated Approach. 11th
Edition. Upper Saddle River, NJ: Prentice Hall, 2005.
.
Arens, Alvin A., Randal J. Elder, and Mark S. Beasley. Auditing: An Integrated Approach. 10th
ed. Upper Saddle River, NJ: Prentice Hall, 2005.
Arens, Alvin A., Randal J. Elder, and Mark S. Beasley. Auditing: An Integrated Approach. 9th
ed. Upper Saddle River, NJ: Prentice Hall, 2003.
Arens, Alvin A. Computerized Auditing Using ACL. Okemos, MI: Armond Dalton, 2003.
Kerr, David S., Randal J. Elder, and Alvin A. Arens. Integrated Audit Practice Case, 3rd ed.
Okemos, MI: Armond Dalton, 2003.
Arens, Alvin A. and D. Dewey Ward. Computerized Accounting Using Microsoft Great Plains
Dynamics. Okemos, MI: Armond Dalton Publishers, 2001.
Arens, Alvin A., James K. Loebbecke, Randal J. Elder, and Mark S. Beasley. Auditing: An
Integrated Approach. 8th ed. Upper Saddle River, NJ: Prentice Hall, 2000.
Arens, Alvin A., and D. Dewey Ward. Systems Understanding Aid for Auditing. 5th ed.
Okemos, MI: Armond Dalton, 2001.
Arens, Alvin A. and D. Dewey Ward. Computerized Accounting Using Microsoft Great Plains
Dynamics. Okemos, MI: Armond Dalton Publishers, 2001.
Arens, Alvin A., James K. Loebbecke, Randal J. Elder, and Mark S. Beasley. Auditing: An
Integrated Approach. 8th ed. Upper Saddle River, NJ: Prentice Hall, 2000.
Arens, Alvin A., James K. Loebbecke, Randal J. Elder, and Mark S. Beasley. Auditing: An
Integrated Approach. International Edition. 8th ed. Upper Saddle River, NJ: Prentice Hall,
2000.
Arens, Alvin A., James K. Loebbecke, W. Morley Lemon, and Ingrid B. Splettsloesser. Auditing
and Other Assurance Services. Canadian 8th ed. (adapted). Scarborough, Ontario: Prentice
Hall Canada, 2000.
Arens, Alvin A. and D. Dewey Ward. Computerized Accounting Using Great Plains Dynamics.
Okemos, MI: Armond Dalton Publishers, 1999.
Kerr, David S., Randal J. Elder, and Alvin A. Arens. Integrated Audit Practice Case, 2nd ed.
Okemos, MI: Armond Dalton, 1999.
3
Books: Continued
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 7th ed. revised
for SAS 82. Upper Saddle River, NJ: Prentice Hall, 1997.
Arens, Alvin A., Peter J. Best, Gregory E. P. Shailer, and James K. Loebbecke. Auditing in
Australia: An Integrated Approach. 4th ed. (adapted). Sydney, Australia: Prentice Hall of
Australia Pty Ltd, 1997.
Lemon, W. Morley, Alvin A. Arens, and James K. Loebbecke. Auditing: An Integrated
Approach. Canadian 7th ed. (adapted). Scarborough, Ontario: Prentice Hall Canada, 1997.
Arens, Alvin A., James K. Loebbecke, and K. B. Ambanpola. Auditing in Singapore: An
Integrated Approach. 2nd ed. (adapted). Singapore: Prentice Hall, 1997. (Distributing
rights in Brunei, Hong Kong, Japan, Indonesia, Malaysia, Philippines, South Korea, Taiwan,
and Thailand.)
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 7th ed. Upper
Saddle River, NJ: Prentice Hall, 1996.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 7th
ed. Upper Saddle River, NJ: Prentice Hall, 1996.
Arens, Alvin A., and James K. Loebbecke. Auditoria: Un Enfoque Integral (Auditing: An
Integrated Approach). 6th ed. translated into Spanish by Adolfo Deras Quinones and
Francisco Resendiz Gonzalez, and technically revised by Francisco Javier Calleja Bernal.
Juarez, Mexico: Prentice Hall Hispanoamericana, S.A., 1996.
Arens, Alvin A., Peter J. Best, Gregory E. P. Shailer, and James K. Loebbecke. Auditing in
Australia: An Integrated Approach. 3rd ed. (adapted). Sydney, Australia: Prentice Hall of
Australia Pty Ltd, 1996.
Arens, Alvin A., and James K. Loebbecke. Pendekatan Terpadu (Auditing: An Integrated
Approach). Revised ed. translated into Indonesian by Amir Abodi Jusuf. Jakarta: Prentice
Hall, 1996.
Arens, Alvin A., and James K. Loebbecke. Ayant (Auditing: An Integrated Approach). 5th ed.
translated into Russian by NATO. Englewood Cliffs, NJ: Prentice Hall, 1995.
Arens, Alvin A., and D. Dewey Ward. Systems Understanding Aid for Auditing. 4th ed.
Okemos, MI: Armond Dalton, 1995.
Books: Continued
Kieso, Donald E., Alvin A. Arens, and D. Dewey Ward. Systems Understanding Aid for
4
Financial Accounting. 4th ed. Okemos, MI: Armond Dalton, 1995.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 6th ed.
Englewood Cliffs, NJ: Prentice Hall, 1994.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 6th
ed. Englewood Cliffs, NJ: Prentice Hall, 1994.
Arens, Alvin A., and David S. Kerr. Integrated Audit Practice Case. Williamston, MI: Armond
Dalton, 1993.
Abbyad, André, Nadi Chlala, Louise Martel, Jean-Guy Rousseau, W. Morley Lemon, Alvin A.
Arens, and James K. Loebbecke. La Vérification: Une approche intégrée (Auditing: An
Integrated Approach). Canadian 5th ed. (adapted) translated into French. Scarborough,
Ontario: Prentice Hall Canada Ltd., 1993.
Lemon, W. Morley, Alvin A. Arens, and James K. Loebbecke. Auditing: An Integrated
Approach. Canadian 5th ed. (adapted). Scarborough, Ontario: Prentice Hall Canada, 1993.
Arens, Alvin A., James K. Loebbecke, and K. B. Ambanpola. Auditing in Singapore: An
Integrated Approach. (Adapted.) Singapore: Prentice Hall, 1993.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 5th ed.
Englewood Cliffs, N.J.: Prentice Hall, 1991.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 5th
ed. Englewood Cliffs, NJ: Prentice Hall, 1991.
Arens, Alvin A., D. Dewey Ward, and Dennis L. Kimmell. Systems Understanding Aid Microcomputer Version. 3rd ed. Williamston, MI: Armond Dalton, 1990.
Arens, Alvin A., and D. Dewey Ward. Systems Understanding Aid for Auditing. 3rd ed.
Williamston, MI: Armond Dalton, 1989.
Kieso, Donald E., Alvin A. Arens, and D. Dewey Ward. Systems Understanding Aid for
Financial Accounting. 3rd ed. Williamston, MI: Armond Dalton, 1989.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 4th ed.
Englewood Cliffs, N.J.: Prentice Hall, 1988.
Books: Continued
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 4th
ed. Englewood Cliffs, NJ: Prentice Hall, 1988.
5
Arens, Alvin A., James K. Loebbecke, Peter J. Best, and Gregory E.P. Shailer. Auditing in
Australia: An Integrated Approach (adapted). Sydney, Australia: Prentice Hall of
Australia Pty, 1987.
Lemon, W. Morley, Alvin A. Arens, and James K. Loebbecke. Auditing: An Integrated
Approach. Canadian 4th ed. (adapted). Scarborough, Ontario: Prentice Hall Canada, 1987.
Arens, Alvin A., and D. Dewey Ward. The Systems Understanding Aid - Microcomputer
Version. Haslett, MI: Systems Publications, 1985.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 3rd ed.
Englewood Cliffs, N.J.: Prentice Hall, 1984.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 3rd
ed. Englewood Cliffs, NJ: Prentice Hall, 1984.
Arens, Alvin A., James K. Loebbecke, and W. Morley Lemon. Auditing: An Integrated
Approach. Canadian 3rd ed. (adapted). Toronto, Ontario: Prentice Hall, 1984.
Arens, Alvin A., and D. Dewey Ward. Systems Understanding Aid for Auditing. 2nd ed.
Haslett, MI: Systems Publications, 1983.
Kieso, Donald E., Alvin A. Arens, and D. Dewey Ward. Systems Understanding Aid for
Financial Accounting, rev. ed. Haslett, MI: Systems Publications, 1983.
Kieso, Donald E., Alvin A. Arens, and D. Dewey Ward. Systems Understanding Aid for
Financial Accounting. Haslett, MI: Systems Publications, 1982.
Arens, Alvin A. The Use of Attributes Sampling for Small Audit Clients. New York: American
Institute of Certified Public Accountants, 1982.
Arens, Alvin A., and James K. Loebbecke. Applications of Statistical Sampling to Auditing.
Englewood Cliffs, N.J.: Prentice Hall, 1981.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 2nd ed.
Englewood Cliffs, N.J.: Prentice Hall, 1980.
Books: Continued
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International
2nd ed. Englewood Cliffs, NJ: Prentice Hall, 1980.
Arens, Alvin A. "Auditing." CPA Review Manual. Edited by Herbert E. Miller and George C.
6
Mead. 5th ed. Englewood Cliffs, N.J.: Prentice Hall, 1979.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. Englewood
Cliffs, N.J.: Prentice Hall, 1976.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International ed.
Englewood Cliffs, NJ: Prentice Hall, 1976.
Arens, Alvin A. Statistical Sampling - Attributes for Small Audit Clients. New York: American
Institute of Certified Public Accountants, 1976.
Arens, Alvin A. Statistical Sampling for Small Audit Clients. New York: American Institute of
Certified Public Accountants, 1974.
Arens, Alvin A. "Auditing." CPA Review Manual. Edited by Herbert E. Miller and George C.
Mead. 4th ed. Englewood Cliffs, N.J.: Prentice Hall, 1972, 93-201.
Articles:
Garrett, Nathan T., Alvin A. Arens, Robert C. Ellyson, and John K. Simmons. Report of the
Examination Passing Standard Subcommittee to the NASBA Member Boards. Nashville,
TN: National Association of State Boards of Accountancy, January, 1997.
Arens, Alvin A. “Encouraging Faculty to Continue to Do Research.” Administrators of
Accounting Programs Newsletter, Vol. 20, No. 2 (Fall-Winter, 1996):p.8.
Arens, Alvin A. "Setting Auditing Standards in the United States." The 8th Accounting Journal.
University of Malaya Accounting Club, Kuala Lumpur, Malaysia (1994), p. 44-47.
Arens, Alvin A. "Auditing Standards Board Update as of September 1994." The Auditor's
Report. Auditing Section, American Accounting Association, Vol. 18, No. 1 (Fall 1994), p.
8-9.
Arens, Alvin A. "Auditing Standards Board Update as of May 1994." The Auditor's Report.
Auditing Section, American Accounting Association, Vol. 17, No. 3 (Summer 1994), p. 5-6.
Articles: Continued
Arens, Alvin A. "Auditing Standards Board Update as of January 1994." The Auditor's Report.
Auditing Section, American Accounting Association, Vol. 17, No. 2 (Winter 1994), p. 6-7.
Arens, Alvin A. "An Academic's Perspective of Setting Auditing Standards." Mary Ball
Washington Forum Series in Accounting Education. Vol. VII (Papers presented February
1991-February 1993), ed. by Milton F. Usry.
Arens, Alvin A. "Auditing Standards Board Update as of September 1993." The Auditor's
7
Report. Auditing Section, American Accounting Association, Vol. 16, No. 2 (Winter 1993),
p. 3-4.
Arens, Alvin A. "Auditing Standards Board Update as of January 1993." The Auditor's Report.
Auditing Section, American Accounting Association, Vol. 16, No. 2 (Spring 1993), p. 7-8.
Arens, Alvin A. "Auditing Standards Board Update as of September 1992." The Auditor's
Report. Auditing Section, American Accounting Association, Vol. 16, No. 1 (Fall 1992), p.
8-9.
Arens, Alvin A. "Auditing Standards Board Update-Expectations Gap Roundtable, May 11-12,
1992." The Auditor's Report. Auditing Section, American Accounting Association, Vol.
15, No. 3 (Summer 1992), p. 8-9.
Arens, Alvin A. "Auditing Challenges in the United States." Symposium to Honor the
Retirement of Professor H. J. de Heer. The Netherlands Accountant in an International
Environment. Quality in Accountancy. Rotterdam, The Netherlands: Erasmus University
Rotterdam (May 21, 1992): 21-37.
Arens, Alvin A. "Celebration, Evaluation and Rededication." Accounting Horizons, Vol. 4, No.
4 (December 1990): 88-96.
Arens, Alvin A. "Opportunities in Accounting Education." Accounting in the 1990's and
Beyond. Proceedings of the Fourteenth Annual Meeting of the Federation of Schools of
Accountancy (December 9-11, 1990): 43-49.
Arens, Alvin A. "Recent Changes in Auditing in the United States." Inspi, Yngre Revisorer,
Copenhagen, Denmark. (November 1990): 18-23.
Arens, Alvin A. "Qualities Needed to be an Effective Auditor." Shanghai Auditing #2
(1988):10-15.
Articles: Continued
Arens, Alvin A. "Educating the Partner for the Year 2000." Auditor Productivity in the Year
2000. Edited by Andrew D. Bailey, Jr. Proceedings of the Arthur Young Professors'
Roundtable, 1987.
Arens, Alvin A., Graham Gal, and William E. McCarthy. "Auditing and Information Systems:
Some Problems and Opportunities." Information Systems in Accounting Education.
Proceedings of the Ohio State University Conference on Accounting Education, 1985.
Label, Wayne A., and Alvin A. Arens. "Guidelines for More Effective Workpaper Review." The
Practical Accountant (April, 1984): 49-54.
8
Arens, Alvin A., and D. Dewey Ward. "The Use of a Systems Understanding Aid in the
Accounting Curriculum." The Accounting Review, Vol. LIX, No. 1 (January, 1984): 98108.
Arens, Alvin A., and Marshall Romney. "Meeting the CPA Training Challenge." Exchange
Update. Salt Lake City, UT: Brigham Young University (Spring 1982): 3.
Arens, Alvin A., and Duane Milano. "Perceived Effects on Independence of the Commission on
Auditors Responsibility Final Report." Proceedings of the American Accounting
Association, 1982.
Arens, Alvin A., and D. Dewey Ward. "The Use of Systems Documents and Records in the
Auditing Course." Proceedings of the American Accounting Association, 1982.
Arens, Alvin A., and Chip Hines. "Materiality for Sensitive Payments." Proceedings of the
American Accounting Association Midwest Regional Meetings, 1981.
Arens, Alvin A. "Analytical Review Techniques." Accounting and Auditing Conference, 1980.
Denver: Colorado Society of CPAs (September 26, 1980): 8-26.
Arens, Alvin A. "Internal Control Evaluation and Audit Program Modification." Eighth Annual
Louisiana Accounting and Auditing Conference, 1980. Metairie, LA: Society of Louisiana
CPAs (September 25-26, 1980): 11-32.
Arens, Alvin A. "Teaching of Auditing Education." 1979 Conference on Auditing Education.
Palo Alto, CA: California CPA Foundation for Education and Research (1979): B1-B50.
Articles: Continued
Lam, Wai P., and Alvin A. Arens. "Audit Committees in Practice: A Survey." CA Magazine
(October, 1975). (Received honorary mention as one of the best articles in CA magazine
from July 1975 to June 1976.)
Arens, Alvin A. "The Auditing Curriculum - Is There a Need for Change?" Researching the
Accounting Curriculum: Strategies for Change. Edited by William Ferrara. Proceedings of
the American Accounting Association, 1975.
Arens, Alvin A. "The Use of Statistical Sampling in Auditing Education." Proceedings of the
American Accounting Association, 1974.
"Discussant's Response and Additional Comments on Undergraduate Auditing in the Accounting
9
Curriculum." Proceedings of the 1974 American Accounting Association Examination of
the Undergraduate Accounting Curriculum. New York: Price Waterhouse, 1975.
Arens, Alvin A. "Discussant's Response to the Sample of One: Indispensable or Indefensible."
Contemporary Auditing Problems. Proceedings of the 1974 Arthur Anderson/University of
Kansas Symposium on Auditing Problems. Edited by Howard F. Stettler. Lawrence,
Kansas: University of Kansas, 1974, 109-116.
Sollenberger, Harold M., and Alvin A. Arens. "Assessing Information Systems Projects."
Management Accounting (September 1973): 37-42. (Article was awarded Certificate of
Merit by the National Accounting Association.)
Sollenberger, Harold M., and Alvin A. Arens. "Systems Control and the Post-Completion
Systems Audit." The Internal Auditor, Vol. 30, No. 2 (March-April 1973): 22-33.
Arens, Alvin A. "Two MACPA Programs on Statistical Sampling for Auditors." The Michigan
CPA, Vol. XXIII, No. 5 (March-April 1972): 35-38.
Arens, Alvin A., Robert G. May, and Geraldine F. Dominiak. "A Simulated Case for Audit
Education." Accounting Review, Vol. XLV, No. 30 (July 1970): 573-578.
HONORS, AWARDS AND GRANTS
PricewaterhouseCoopers Auditing Professor, 1978 to present.
John D. and Dortha J. Withrow Endowed Teacher/Scholar Award, The Eli Broad College of
Business, Michigan State University, 1998.
Most Inspirational Professor Award, Program in Integrated Management (Weekend MBA
Program), Michigan State University, 1997.
Distinguished Service Award, Michigan Association of Certified Public Accountants, 1997.
Excellence in Teaching Award, Inaugural Class of Program in Integrated Management (Weekend
MBA Program), Michigan State University, 1996.
Distinguished Lecturer, University of Alabama, Birmingham, 1996.
National Beta Alpha Psi Award for Outstanding Accounting Professor of the Year, 1995.
Roland F. Salmonson Outstanding Faculty Award, Department of Accounting, Michigan State
University, 1995.
Phi Chi Theta Business Fraternity Professor of the Year Award, Michigan State University,
1994-95.
Distinguished Faculty Award, Michigan State University, 1993.
Educator of the Year Award, American Institute of Certified Public Accountants, 1993.
Alumnus of the Year for 1993, Beta Alpha Psi, Department of Accounting, University of
Minnesota, 1993.
Outstanding Accounting Educator Award, Michigan Association of Certified Public
Accountants, 1992 and 1993.
Distinguished International Visiting Lecturer, American Accounting Association, 1987-88.
Visits were made to China in December 1987, and to Indonesia, Singapore, Thailand, and
Malaysia in June and July 1988.
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Outstanding Auditing Educator Award, Auditing Section, American Accounting Association,
1988.
Roland F. Salmonson Excellence in Teaching Award, Department of Accounting, Michigan State
University, 1987-88.
Excellence in Teaching Award, Alpha Omicron Chapter of Beta Alpha Psi, Department of
Accounting, Michigan State University, 1977-78.
Ernst & Whinney Dissertation Fellowship, 1967-68.
Ford Foundation Summer Grant, 1967.
Price Waterhouse & Co. Fellowship, 1966.
Arthur Young & Co. Fellowship, 1965.
Beta Alpha Psi, University of Minnesota, 1959.
PROFESSIONAL MEMBERSHIPS (Current)
American Accounting Association
American Accounting Association, Auditing Section
American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants
SERVICE ACTIVITIES-STATE AND NATIONAL
Member of the American Accounting Association Finance Committee, 2002-04.
Member of the American Accounting Association Ad Hoc Committee to Plan the Use of the $2.5
Million PricewaterhouseCoopers Fine, 1999.
Member of the Federated Schools of Accountancy By-Laws Committee, 1997-98.
Member of the American Accounting Association Practice Involvement Committee, 1995-97.
Member of the Coopers & Lybrand Auditing Advisory Group, 1996-98.
Co-Chair of the American Accounting Association Governance Committee, 1996-97.
Member of the American Institute of Certified Public Accountants/National Association of State
Boards of Accountancy CPA Examination User’s Panel, 1995-96.
Member of the Deloitte & Touche Academic Advisory Board, 1992-97.
Member of the Auditing Standards Board of the American Institute of Certified Public
Accountants (sole academic member), 1991-94.
Member of the American Accounting Association Professional Practice Quality Committee,
1993-95.
Member of the Auditing Standards Board Agreed-Upon Procedures Task Force, 1994.
Chair of the American Accounting Association Nominating Committee, 1993-94.
Seminar Leader for Arthur Andersen's "Sharing Best Practices for Best Results" Symposium in
St. Charles, IL, 1994.
Member of the Auditing Standards Board Ad Hoc Inventory Fraud Task Force, 1993.
Chair of the Auditing Standards Board Statements on Auditing Standards (SAS) No. 59 Going
Concern Task Force, 1992-94.
Member of the Auditing Standards Board Attestation Compliance Guidance Task Force, 199194.
Member of the Auditing Standards Board Planning Committee, 1991-93.
Co-Chair of Price Waterhouse Auditing Symposium, San Francisco, August 6-7, 1993.
Academic Member of the Committee of Sponsoring Organizations (COSO) Treadway
11
Commission, 1992.
Member of the American Accounting Association Nominating Committee, 1991-93.
Seminar Leader for Arthur Anderson's "Sharing Best Practices for Best Results" Symposium in
St. Charles, IL, 1992.
Immediate Past President of the American Accounting Association and member of the Executive
Committee, 1991-92.
Liaison to Sections and Regions, American Accounting Association, 1991-92.
President of the American Accounting Association, 1990-91.
President-Elect of the American Accounting Association and member of the Executive
Committee, 1989-90.
Member of the National Association of State Boards of Accountancy, 1988-89.
Chair of the Program on Auditing Education for the American Accounting Association Annual
Meeting, 1988.
Co-Chair of the 1988 Price Waterhouse Auditing Conference.
Member of the Program Advisory Committee, American Accounting Association, 1987-88.
Director of Communications of the Auditing Section of the American Accounting Association,
1987-88.
SERVICE ACTIVITIES-STATE AND NATIONAL- Continued
Member of the Operational Review Task Force, American Accounting Association, 1986-87.
Member of the Investments Committee, American Accounting Association, 1985-86.
Chair of the Finance Committee, American Accounting Association, 1984-85.
Liaison with the following three Committees: Membership, Fellowship, and By-Laws of the
American Accounting Association, 1984-85.
Co-Chair of the 1983 and 1984 Price Waterhouse Conferences.
Member of the Committee to Select an Editor for The Auditing Journal, Auditing Section,
American Accounting Association, 1984-85.
Secretary-Treasurer of the American Accounting Association, 1983-85.
Member of the Executive Committee, American Accounting Association, 1983-85.
Member of Council, American Accounting Association, 1983-85.
President of the Auditing Section, American Accounting Association, 1977-78.
Vice President of the Auditing Section, American Accounting Association, 1976-77.
Member of the Professional Ethics and Unauthorized Practices Committee, Michigan
Association of Certified Public Accountants, 1975-76.
Member of the Industry, Government and Education Committee, Michigan Association of
Certified Public Accountants, 1975-76.
Member of the Accounting and Auditing Procedures Committee, American Accounting
Association, 1974-76.
Member of the Statistical Sampling in Auditing Committee, American Institute of Certified
Public Accountants, 1974-76.
Member of the Accounting and Auditing Committee, Michigan Association of Certified Public
Accountants, 1974-76.
Member of the Mandatory Continuing Education Committee, Michigan Association of Certified
Public Accountants, 1974-75.
Member of the Committee on Professional Education, Michigan Association of Certified Public
Accountants, 1971-74.
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Member of the Committee on Auditing Concepts, American Accounting Association, 1971-72.
INTERNATIONAL ASSIGNMENTS AND PRESENTATIONS
Leader of Evaluation Team to the Business School of Zayed University, Dubai, United Arab
Emirates, 2004.
Leader of Team of Visitors to the Business School of DeLaSalle University in Manila,
Philippines, to establish a working relationship with Michigan State University, January 2331, 1993.
Member of Evaluation Team to the Business School of the United Arab Emirates University, Al
Ain, United Arab Emirates, March 25-April 9, 1989, May 4-10, 1990, and March 22-31,
1992.
Guest speaker at a symposium honoring the 25 years of service and the retirement of a highly
respected faculty member and chairperson at Erasmus University Rotterdam in Rotterdam,
The Netherlands, May 21, 1992. Taught a two-hour class in auditing the following day,
May 22.
Director of Academic Initiatives for the Center for International Business Education and
Research, Michigan State University, September 1990 to October 1991.
Guest speaker at the Fiftieth Anniversary Meeting of Yngre Revisorer (Young Accountants),
Copenhagen, Denmark, August 22-24, 1991.
Speech on August 22, main plenary speech on August 23, 1991.
Guest speaker at the convention of the National Changchi University and Federation of CPAs in
the Republic of China Taipei, Taiwan, June 28-29, 1991.
Taught two courses in auditing at the Norwegian School of Economics and Business
Administration, Bergen, Norway, fall term, August 19 to December 5, 1989.
Guest speaker at the Oslo School of Business, Oslo, Norway, November 21, 1989.
Guest speaker at the University of Denmark, Aarhus and Kolding, Denmark, October 27-28,
1989.
Guest speaker at a meeting of Yngre Revisorer (Young Accountants), Kolding, Denmark,
October 28, 1989.
Lectured at universities and professional societies in Beijing, Shanghai, Wuhan, and Chengdu,
China; Jakarta and Jojakarta, Indonesia; Singapore; Bangkok, Thailand; and Kuala Lumpur,
Malaysia, as the Distinguished International Visiting Lecturer from the American
Accounting Association, 1988.
Taught auditing to commercial grain officials for 3 weeks in Tianjin, China, June 17 to July 8,
1986.
DEPARTMENT, COLLEGE AND UNIVERSITY ACTIVITIES
Extensive activities have been performed annually, usually approximately ten each year, too
extensive to include.
SPEECHES AND PRESENTATIONS TO PRACTITIONERS AND ACADEMICS
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There are more than one hundred speeches and presentations, too extensive to include
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