PERSONAL RESUME
D. Dewey Ward, Professor of Accounting
Michigan State University, East Lansing, Michigan
e-mail: wardddd@msu.edu, telephone (517) 432-2919
ACADEMIC BACKGROUND
The University of Texas at Austin
Ph.D., December, 1979
Major area:
Financial accounting and auditing
Minor area:
Applied statistics and educational psychology
Dissertation:
A Delphi Study of Reliance Upon Internal Auditors and their Work by External
Auditors During Financial Audits
M.P.A., August, 1977
Major area:
Financial accounting
B.B.A., with Honors, August, 1971
Major area:
Accounting
EMPLOYMENT BACKGROUND
Michigan State University: September, 1978 to present
Teaching areas: Auditing, financial accounting
Indiana University at Bloomington: January, 1977 - May, 1978
Teaching area: Financial accounting
The University of Texas at Austin: September, 1972 - December, 1976
Teaching area: Financial accounting
HONORS AND AWARDS
Recognized by Business Week's Guide to The Best Business Schools, Fourth Edition, 1995, as one (of ten) of the
Eli Broad Business School's "Outstanding Faculty."
The John D. and Dortha J. Withrow Endowed Teacher/Scholar Award, Eli Broad College of Business, Michigan
State University, 1992 (first year the award was given).
Innovation in Accounting Education Award, American Accounting Association, (Excellence in Audit Education
Program), 1991.
Excellence in Audit Education Grant, Coopers & Lybrand Foundation, 1990.
Roland Salmonson Outstanding Faculty Award, Michigan State University Department of Accounting, 1989.
Excellence in Audit Education Grant, Coopers & Lybrand Foundation, 1987.
Curriculum Development Grant, Coopers & Lybrand Foundation, 1985.
Senior Class Council "Outstanding Faculty Award", Honorable Mention, (University wide), Spring, 1982.
Honor for Excellency in Teaching Award, Beta Alpha Psi, Department of Accounting, Michigan State University,
1979-80.
PUBLICATIONS – BOOKS
Computerized Accounting Using Microsoft Great Plains Dynamics, 3rd Edition, 2005, with A. Arens, Okemos,
MI: Armond Dalton Publishers, in process.
Systems Understanding Aid, 6th Edition, 2005, with A. Arens, Okemos, MI: Armond Dalton Publishers, in press.
Computerized Accounting using Microsoft Great Plains Dynamics, 2nd Edition, 2001, (with A. Arens) A
comprehensive computer case including two texts [171 page Reference book and 236 page Insturctions &
Assignments book] and a CD with case data files and the full operating version of Dynamics [A commercially
available mid-sized company accounting package developed by Great Plains Software]. Armond Dalton Publishers,
Inc., Okemos, MI.
Systems Understanding Aid, 5th Edition, 2001, "Waren Distributing, Inc.", (with A. Arens) A practice set illustrating
the need for and use of basic systems documents and records in the process of financial accounting and auditing.
Includes 55 pages of documents, records and transactions, and 120 pages of reference text material. Package
includes two transactions versions, one for auditing/systems courses and one for financial accounting courses.
Armond Dalton Publishers, Inc., Okemos, MI.
Computerized Accounting Using Great Plains Dynamics, 1st Edition (with A. Arens). Okemos, MI: Armond
Dalton Publishers, 1999.
Systems Understanding Aid for Auditing, 4th Edition, (with A. Arens). Okemos, MI: Armond Dalton Publishers,
1995.
Systems Understanding Aid for Financial Accounting, 4th Edition, (with D. Kieso and A. Arens). Okemos, MI:
Armond Dalton Publishers, 1995.
Microcomputer Version - Systems Understanding Aid, 3rd Edition, 1990, (with A. Arens and D. Kimmell) A
microcomputer adaptation of the Systems Understanding Aid published earlier. This adaptation includes a 182 page
text and two diskettes; one for the 320K byte program file (a complete general ledger software program written for
this package) and the other for fourteen comprehensive accounting system data files. Armond Dalton Publishers,
Inc., Okemos, Michigan.
Systems Understanding Aid for Auditing, 3rd Edition (with A. Arens). Williamston, MI: Armond Dalton
Publishers, 1989.
Systems Understanding Aid for Financial Accounting, 3rd Edition (with D. Kieso and A. Arens). Williamston,
MI: Armond Dalton Publishers, 1989.
The Systems Understanding Aid - Microcomputer Version, 1st Edition (with A. Arens). Haslett, MI: Systems
Publications, 1985.
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Systems Understanding Aid for Auditing, 2nd Edition ( with A. Arens) Haslett, MI: Systems Publications, 1983.
Systems Understanding Aid for Financial Accounting, 2nd Edition, (with D. Kieso and A. Arens) Haslett, MI:
Systems Publications, 1983.
Systems Understanding Aid for Financial Accounting, 1st Edition, (with D. Kieso and A. Arens) Haslett, MI:
Systems Publications, 1982.
Systems Understanding Aid for Auditing, 1st Edition, (with A. Arens) Haslett, MI: Systems Publications, Inc.,
1981.
Apple Blossom Cologne Company, Audit Practice Case, (with J. Robertson); Practice set illustrating the application
of basic auditing principles, procedures and workpapers in a small company audit situation, Business Publications,
Inc., Dallas, Texas, 1977.
PUBLICATIONS – ARTICLES
“A Comparison of Finance Officer and Auditor Assessments of Municipal Internal Control,” (with R. Elder and
S. Kattelus), Public Budgeting and Financial Management, Volume 7, Number 3, Fall 1995.
"Further Evidence on the Determinants of Municipal Audit Fees," (with R. Elder and S. Kattelus), The Accounting
Review, April, 1994.
"The Effects of Audit Task on Evidence Encoding, Integration, and Belief Revision," (with D. Kerr), Behavioral
Research in Accounting, Volume 6, 1994.
"The Accountant's Guide to Legal Liability and Ethics," Book Review, The Accounting Review, Authors: Marc J.
Epstein and Albert D. Spalding, Jr., January, 1994.
"An Empirical Examination of a Video Simulation for Audit Instruction," (with M. Groomer and L. Mohrweis), The
Accounting Educators' Journal, Volume IV, Number 1, Spring, 1992.
"Overview and Background of the Excellence in Audit Education Project", in the Monograph, Curriculum
Innovation: Excellence in Audit Education, published jointly by the Auditing Section of the American Accounting
Association and the Coopers & Lybrand Foundation, Fall, 1991.
"The Auditing Section: Reflections on a Fourteen Year History", The Auditor's Report, article published in four
segments: Fall, 1990; Spring, 1991; Summer, 1991; Fall, 1991.
"Coordinating Total Audit Coverage: Trends and Practices," Book Review published in The Accounting Review,
January, 1985, Author: Institute of Internal Auditors Research Foundation.
"Can City Hall Go Broke? The Going Concern Concept" (with S. Winckler), The Journal of Accountancy, May,
1984.
"The Use of a Systems Understanding Aid in the Accounting Curriculum" (with A. Arens), The Accounting Review,
January, 1984.
"The Study of Systems Documents and Records in the Accounting Curriculum" (with A. Arens), Proceedings of
American Accounting Association National Meeting, Chicago, August, 1981.
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"Reliance Upon Internal Auditors by External Auditors" (with J. Robertson), The Journal of Accountancy, October,
1980.
"The Effects of Compilation, Review and Audit Reports on Bankers' and Accountants' Reliance on Non-Public
Business Financial Statements," (with L. Rankin), Proceedings of Midwest Regional American Accounting
Association Meeting, Chicago, March, 1980.
Monthly column dealing with current developments in accounting and auditing in the United States, The Chartered
Accountant in Australia (with M. Lemon), 1978-79.
"Internal Audits: A Source of Independent Audit Evidence?" The Accounting Colloquium 1975-76, The University
of Texas at Austin, October, 1976.
RESEARCH IN PROGRESS
"The Use of Persuasion Tactics in Audit Working Paper Preparation" with Brian Ballou and Stefanie Tate.
Data instrument pilot tested with public accounting auditors twice. Fairly significant changes resulted
from first pilot test. Data gathered from 24 accounting firm subjects, with additional data subjects
promised.
"The Moral Hazard Problem in Groups; Identifying Responsible Parties within Group Anonymity," with Annie
Farrell. Addresses the difficulty of identifying responsible group members in a known cheating situation where:
1) not all group members are guilty, 2) no one steps forward to confess, 2) group members offer contradictory
information about each other's role, and 3) the cheating has occurred between multiple groups.
"An Investigation of Non-Compliance with Reporting Requirements in the Audits of Credit Unions," with Harold
Sollenberger. Investigating apparent reporting violations, inconsistent reporting practices, and lax enforcement
of reporting requirements by credit unions around the country.
"The Paradox of Fraud Detection and Independence".
"Internal Auditors: Sub-optimal Agents in Reducing the Risk of Financial Audit Failures".
SERVICE AND COMMITTEE ACTIVITIES - PROFESSIONAL
EDITORIAL
Ad hoc reviewer for Accounting Horizons, American Accounting Association, 1998-99.
Ad hoc reviewer for Auditing: A Journal of Practice and Theory, 1996-99.
Ad hoc reviewer for program manuscripts submitted to Auditing Section for presentation at mid-year meeting 199697.
Ad-hoc Reviewer for University of Waterloo Audit Symposium, 1993-1997.
Ad hoc reviewer for Issues in Accounting Education, American Accounting Association, 1995-96.
Ad hoc reviewer for The Accounting Review, 1985-90, 1994-95.
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Editorial Board, Auditing: A Journal of Practice and Theory, 1990-93.
Editorial Review Board, The Accounting Educators' Journal, 1992-95.
Editorial Review Board, American Accounting Association Midwest Regional Meeting, April, 1991.
Ad hoc reviewer for Accounting Horizons, 1987-1988.
Editorial Board for Advances in Accounting, 1982 - 1987.
Referee for auditing papers submitted for presentation at 1982 and 1983 American Accounting Association Midwest
Regional Meetings.
Reviewed auditing related articles for publication in Michigan State University Business Topics, Spring, 1980.
EXTERNAL POSITIONS HELD
Historian, Audit Section, American Accounting Association, 1988-93.
Chairman, Nominating Committee, Audit Section, American Accounting Association, 1987-88.
Chairman, Editor Selection Committee, Auditing - A Journal of Practice and Theory, AAA Audit Section, 198788.
Chairman, Peat Marwick Main Audit Practice and Research Seminars Committee, American Accounting
Association, 1987-88.
Vice President, American Accounting Association, Midwest Region, 1987-88.
Director of CPE, Audit Section, American Accounting Association, 1987-88.
Chairman, Auditing Section, American Accounting Association, 1986-87 (1,400 members). Served as Vice
Chairman - Academic during 1985-86 and Past Chairman during 1987-88.
Group Leader, American Accounting Association New Faculty Consortium, St. Charles, Illinois, February, 1984.
Midwest Region Chairman, American Accounting Association, Auditing Section, 1981-82 and 1982-83.
BOARDS AND COMMITTEES
Professional Examinations Committee, American Accounting Association, 1994-96. Chairperson of the
committee for 1995-96. Wrote and submitted a twelve page comment document from the Committee to the
AICPA Examinations Division in response to the Invitation to Comment on Computerization of the CPA
Examination.
International Board of Research Advisors, Institute of Internal Auditors, 1990-96.
Chapter Research Committee, Institute of Internal Auditors, 1990-96. Committee reviews and evaluates all IIA
local chapter research projects.
Doctoral Dissertation Committee, Institute of Internal Auditors, 1990-96. Committee reviews, evaluates and
selects doctoral dissertation proposals for funding by IIA.
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Chairperson, By-Laws Committee, Auditing Section, American Accounting Association, 1995-96. Proposed three
by-law changes and revised entire by-laws to incorporate the changes.
Nomination Committee for the "Notable Contribution to Accounting Literature Award", American Accounting
Association, 1993-94.
Coopers & Lybrand Auditing Professors Faculty Advisory Group, Excellence in Audit Education Program, 198593.
Audit Section Committee to respond on behalf of the Section to the Treadway Committee of Sponsoring
Organizations exposure draft entitled Internal Control - Integrated Framework. "Committee Report on Internal
Control - Integrated Framework", submitted June, 1991.
Nominating Committee, American Accounting Association, 1987-88. A seven person committee to select the
1989 AAA executive officers.
Member of Council, American Accounting Association, 1986-87, 1987-88.
Steering Committee, Midwest Region, American Accounting Association, 1983-84, 1984-85, 1985-86, 1987-88.
Subcommittee on Internal Control, Auditing Standards Committee of the American Accounting Association,
1984-85 and 1985-86.
Auditing Education Committee, Auditing Section of American Accounting Association, 1984-85 and 1985-86.
Nominating Committee, AAA Auditing Section, 1983-84.
Membership Committee, American Accounting Association, 1980-81.
OTHER
Revised 300 page "Operating Manual" for Audit Section, American Accounting Association, 1993.
SERVICE AND COMMITTEE ACTIVITIES - UNIVERSITY
Member, Undergraduate Curriculum Revision Committee, 2000-2001, 2001-2002
Member, Department Advisory Committee, 2001-2002
Faculty Advisor to Beta Alpha Psi, 1998-99, 1999-00, 2000-01, 2001-2002.
Chairperson, Department Advisory Committee, 2000-01
University Committee: Search Committee for Director of Internal Audit. Committee efforts successful and
culminated in the hiring of Tom Luccock, 1999-00.
Ad hoc reviewer for University of Waterloo Audit Symposium, 1999-2000.
Strategic Planning Revisit - Department of Accounting, People subcommittee; curriculum subcommittee on action
plans, 1999-2000.
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Ad hoc reviewer for Auditing: A Journal of Practice and Theory, 1998-99, 1999-2000.
Ad hoc reviewer for Accounting Horizons, American Accounting Association, 1998-99.
Arranged and coordinated Summer Doctoral Workshops, August 1997 & 1998. Bob Libby and Ron Weber were
the distinguished lecturers.
Faculty Summer Grant Review Committee, 1997-98.
Wrote three successful nomination packages for “All University Distinguished Fellowships” for Doctoral
Program recruits, 1996-97.
Arranged and coordinated a series of pre-workshop meetings for 1st and 2nd year doctoral students. Students
reviewed papers in advance, discussed their questions, observations, and concerns in advance with a faculty
person in the subject area of the workshop. Objective of stimulating additional workshop discussion from 1st and
2nd year students was successfully met, 1997-98.
Director, Doctoral Program in Accounting, 1996-98. Director position includes chairing Doctoral Programs
Committee, Doctoral Admissions Committee, and Doctoral Evaluations Committee.
Member of Faculty Evaluation Committee, Department of Accounting, 1995-96.
Chairperson, Recruiting Committee, Department of Accounting, 1995-96.
Member of College of Business liaison committee with Department of Mathematics, 1994-95.
Member of Departmental Undergraduate Curriculum Committee, 1995-96.
Department of Accounting Fund Raising Committee, 1994-95.
Chairperson, Task Force on Instructional Programs, Department of Accounting Strategic Planning Project, 1994-95.
Coordinator, Summer Doctoral Research Workshop, August 22-24, 1993 (Ira Solomon, Distinguished Research
Guest)
Departmental Advisory Council, Department of Accounting, 1990-92, 1993-95.
Undergraduate Programs Committee, MSU College of Business, 1989-90, 1992-94, Chairperson in 1993-94.
College Advisory Council Subcommittee to select John D. and Dortha J. Withrow Endowed Teacher/Scholar
Award winner, 1992-93.
On behalf of the Departmental Advisory Committee, wrote three successful nomination packages: 1) Al Arens
for Michigan State University's highest honor, "Distinguished Professor Award", 1992-93; and 2) Mark Beasley
(1993-94) and Brian Ballou (1994-95) for University-wide "Outstanding Graduate Student Teaching Award".
Selection Committee for Roland Salmonson Outstanding Faculty Award, Department of Accounting; 1990, 1991,
1992.
Recruiting Screening Committee, MSU Accounting Department, 1990-91 and 1991-1992.
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Grant Selection Committee, Michigan State University Accounting Department, 1990-91, 1991-92.
Seminar Content Subcommittee of Accounting Department Doctoral Program, 1990-91.
MSU IDEA College of Business Task Force, 1989-90. A faculty-staff task force appointed by the Dean of the
College of Business to help develop a College level plan for MSU IDEA. Charge to the task force was 1) to
review activities of the College related to diversity and pluralism, and 2) to provide suggestions for
improvements and new initiatives to achieve greater results in diversity and pluralism.
Chairman Search Committee, Michigan State University Accounting Department, 1987-88.
Doctoral Dissertation Committees. Nine completed. Served as Chairman on four of them.
Committee to Study Responsibilities and Duties of Department Chairperson, Michigan State University Accounting
Department, 1987-88.
Selection Committee for Beta Alpha Psi Excellence in Teaching Award, Department of Accounting; 1981, 1982,
1983.
Chairman Search Committee, Michigan State University Accounting Department, 1981-82.
Beta Alpha Psi Faculty Vice-President, 1981-82, 1982-83, 1985-86, and 1986-87.
Undergraduate Accounting Advisor, Michigan State University, 1978-81, 1987-90.
SERVICE AND COMMITTEE ACTIVITIES - TEACHING RELATED
Taught Accounting 201 (Principles) mass lectures, 1995-96, 1996-97.
 Developed course notes book and revised each semester. Spring, 97 edition included 280 pages, three group
projects, three computer projects, and three internet exercises. 1996-97 edition sold for an amount which
yielded a $10 royalty per book to Department of Accounting.
 Three Computer Projects: 1) Major spreadsheet problem including four pages of created schedules (trial
balance, balance sheet, income statement & R/E, ratios). Three proposed transactions used to revise trial
balance, F/S, and ratios; followed by one word-processed page of financial statement analysis and
recommendations to management about the proposed transactions. 2) Spreadsheet problem creating
common sized financial statements for vertical and horizontal analysis, with one page of student analysis
and discussion. 3) E-mail assignment during first week of class. Every student sent and received two
messages to TA during first weeks of class. Then, students used it continuously throughout semester
communicating with TA, each other, and Instructor.
 Three Group Projects: 1) Ben and Jerry’s Treasure Hunt - Applying accounting concepts to real companies.
Groups used Ben & Jerry’s annual report and located answers to 25 “accounting user” questions about Ben
and Jerry’s organization, accounting & reporting, operations, management strategy, etc. 2) Comprehensive
accounting problem using accounting cycle, AJEs, worksheet, posting, T-accounts, preparation and user
analysis of financial statements, closing. 3) Financial statement analysis - calculating twelve ratios for two
different companies and comparing financial performance and investment preferability. Included one page
of student discussion and results of analysis.
Started workshop with A. Arens (weekly at first, then periodically through the term) for doctoral students interested
in Auditing, 1990-94. Met during the academic year for 1 1/2 hours, rotating presentation responsibility and
covering a variety of auditing topics and formats (i.e., published papers, professional standards and exposure drafts,
research proposals, research bibliographies, research in progress, emerging issues, etc.).
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Served as a member of the Faculty Advisory Group to Coopers & Lybrand's National Office "Excellence in Audit
Education" program and helped develop auditing materials (objectives, cases, video and database) that C&L makes
available to auditing academicians around the country.
Expanded use of LEXIS-NAARS-NEXIS and three AICPA microcomputer data bases (Auditing Professional
Standards, Accounting Trends and Techniques, and Electronic Index to Technical Pronouncements) in graduate
level auditing classes. Every student spends time on terminal and acquires proficiency in computerized accounting
and auditing research techniques, 1990-94.
Revised course content of Advanced Auditing (ACC 814), taught in Spring Semester, 1991 through 1994. Course
included approximately 25% new material each year, including EDP cases, audit simulation, audit fraud and internal
control videotapes, audit practice case, international topics and cases, written papers, oral presentations and role
playing in various audit situations.
Experimented with more effective ways to incorporate the topic of ethics into everyday classroom activity. Changed
style from lecture on rules (legalistic minimum standard of behavior) to cases, with role playing, emphasizing
philosophical issues of right and wrong, and an ideal standard of behavior, 1990-94.
Developed instructional model, syllabus and course content for ACC 495 (EDP auditing). Taught two sections first
time offered at M.S.U. in Spring, 1985. Received excellent evaluations. Course open to graduate and undergraduate
students.
Developed (with A. Arens) catalog description, instructional model and syllabi for ACC 444 (Auditing Theory) and
ACC 814 (Auditing Issues); both courses in the five year program, Program in Professional Accounting.
Developed (with A. Arens) a Systems Understanding Aid for use in auditing and other courses to address the need
for students to understand basic manual accounting systems design and information flow. The manual design is a
pedogogical teaching tool enabling a good foundation understanding before moving to more advanced and
complicated systems concepts.
Developed (with A. Arens) a Systems Understanding Aid Microcomputer Version for use in accounting courses to
address the need for students to understand microcomputer accounting systems design and information flow.
Coordinated both financial and managerial principles courses, Indiana University, 1977-78. Supervised an average
of 30 M.B.A. associate instructors per semester. An average of 40 sections (1,800-2,000 students) of principles of
accounting offered each semester.
DOCTORAL DISSERTATIONS (All completed)
1.
Brian Ballou, Auburn University
“The Use of Audit Working Paper Review in Reducing the Risk of Type II Errors”, 1996
Chaired.
2.
Robert D. Allen, University of Utah
"Statistical Analytical Procedures Using Industry Specific Information: An Empirical Study" 1992
Received Institute of Internal Auditors Research Foundation Doctoral Dissertation Grant, Chaired.
3.
David S. Kerr, Texas A&M University
"Information Integration in Audit Planning" 1990
Chaired.
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4.
Eric L. Denna, Brigham Young University
"Toward a Representation of Auditor Knowledge: Evidence Aggregation and Evaluation" 1989
Member of Committee.
5.
Frank A. Buckless, North Carolina State University
"Modeling External Auditors' Evaluations of Audit Risk and the Effect of the Task Environment on
Consensus" 1989
Won Auditing Section Outstanding Dissertation Award
Chaired.
6.
David W. Wright, University of Michigan
"The Use of Empirical Bayes Estimation in Audit Testing" 1986
Deloitte, Haskins & Sells Foundation Doctoral Fellowship
Member of Committee.
7.
Graham F. Gal, University of Massachusetts
"Using Auditor Knowledge to Formulate Data Model Constraints: An Expert System for Internal Control
Evaluation" 1985
Member of Committee.
8.
Larry J. Rankin, Miami University at Oxford, Ohio
"A Study of the Effects of Compilation and Review Reports on CPAs' and Bankers' Perceptions of the
Reliability of Financial Statements" 1982
Member of Committee.
9.
Raymond S. Schmidgall, Michigan State University School of Hotel, Restaurant, and Institutional
Management
"An Empirical Investigation of the Attitudes of Financial Statement Preparers, Auditors, and Users
Regarding the Internal Accounting Control Provision of the Foreign Corrupt Practices Act of 1977"
1980
Member of Committee.
EXCELLENCE IN AUDIT EDUCATION
Served for Coopers & Lybrand National Office (New York) on the Faculty Advisory Committee for Audit Education.
Faculty group advised and assisted Coopers & Lybrand with the following during the project.
PHASE I
•
Three symposia for auditing professors throughout the nation to discuss both the educational objectives of the Auditing
curriculum and teaching tools developed by C&L and the Faculty Advisory Group which can be utilized to bring more
practice experience to the classroom. Faculty Advisory Group made all presentations at the symposia. All three
symposia held in New York and approximately 35 auditing professors attended each: May 14-15, 1987; May 12-13,
1988; May 24-25, 1988.
•
Case studies and other tools were developed from C&L's practice and experience, including a two hour video simulation
of an audit. The simulation used professional actors, scripting and sets, and cost well over 1.2 million dollars. Feedback
from use in C&L Symposia was extremely positive.
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•
Presented (with M. Groomer, Indiana University) five full day seminars on "Excellence in Audit Education" to auditing
professors from five of Coopers & Lybrand's practice regions: Midwest region, Detroit, November, 1988; New York
Metro region, New York, November, 1988; Mid-Atlantic region, Philadelphia, December, 1988; Canadian firm,
Toronto, March, 1989; Midwest region, Chicago, April, 1989.
PHASE II
•
Participated in four full day planning and working sessions with members of C&L Foundation and Faculty Advisory
Group. Phase II of Excellence in Audit Education Program finalized. It continues the development and dissemination
of audit education materials to auditing faculty around the country. Phase II addresses the audit topics of risk analysis
and analytical review and provides cases, video materials and a comprehensive computer searchable database for
classroom use.
•
A national symposium for initial presentation of the Phase II materials held on June 27-28, 1990. Approximately 60
auditing educators attended and were given the materials, a seminar on their use, and a $5,000 curriculum development
grant to enable release time for incorporating the materials into their courses. All presentations at the symposium were
made by the Faculty Advisory Group.
•
Materials were distributed to additional schools around the nation through regional presentations by the Faculty
Advisory Group in eight C&L practice regions, beginning Spring, 1991. Presented by D. Ward and M. Groomer to
auditing educators in Canada (nationwide) in November, 1990, and to the Midwest Region of the U.S. in April, 1991.
•
During Spring and early Summer, 1991, a monograph was prepared by Jay Smith, Bob May, Dewey Ward and Gary
Holstrum detailing the history, development, success and availability of the Excellence in Audit Education materials.
Published jointly in the Fall, 1991 by the Audit Section of the American Accounting Association and the Coopers &
Lybrand Foundation.
CONCLUSION
In August, 1991, the American Accounting Association gave its Innovation in Accounting Education Award to the Faculty
Advisory Group for its participation in the Excellence in Audit Education Program.
SPEECHES AND PRESENTATIONS
Moderator for concurrent session on “Methods for Incorporating Auditing Practice into Auditing Education,”
American Accounting Association Audit Section mid-year meeting, Jacksonville, FL, January 1997.
Moderator for “The Use of Technology and the Internet in Accounting Education,” American Accounting
Association Audit Section mid-year meeting, San Antonio, January 1996.
Moderator for "AICPA Information Technology: The Top Ten Technologies Affecting Practice", American
Accounting Association Midwest Regional Meeting, Dearborn, MI., 1995.
Made presentation on "Innovative Teaching in Auditing/Systems", Michigan Accounting Educators' Conference,
East Lansing, MI., 1994.
"Opportunities in Accounting", Minority Business Student Panel Presentation, Michigan State University,
November, 1993.
"The Effects of Audit Task on Evidence Encoding, Integration, and Belief Revision," (with D. Kerr) American
Accounting Association Annual Meeting, San Francisco, August, 1993.
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"College to Career," Beta Alpha Psi, Michigan State University, April, 1993.
"The Relationship Between Auditor and Finance Officer Assessments of Municipal Internal Control and Audit
Adjustments," (with R. Elder and S. Kattelus) American Accounting Association Annual Meeting Research Forum,
Washington, D.C., August, 1992. Also presented at the Third Annual Michigan/Ontario Finance and Accounting
Conference, Oakland University, November, 1990.
Breakout Session Discussion Leader, Big-Ten Doctoral Consortium, East Lansing, Michigan, July, 1992.
"The Effect of Decision Aggregation on Audit Risk Assessments," (with F. Buckless) American Accounting
Association Annual Meeting, Nashville, August, 1991.
"Excellence in Audit Education - Phase II", Presented to Coopers & Lybrand Key Recruiting School Partners'
Meeting, Chicago, July, 1990.
"An Empirical Examination of a Video Simulation for Audit Instruction" (with M. Groomer and L. Mohrweis)
Presented at the Midwest Regional American Accounting Association meeting, Chicago, April, 1990.
"Make-or-Buy Analysis Applied to the Acquisition of Audit Services" Presented at National Association of
Accountants (Lansing/Jackson Chapter) Educational Seminar, Lansing, March, 1990.
"Importance of a Continued Partnership between Accounting Practitioners and Academicians" Presented twice, as
follows:

Partner/manager meeting of Detroit office of Coopers & Lybrand, October, 1988.

National Partner Meeting, Coopers & Lybrand Canada Firm, Toronto, November, 1988.
"Responding to Entrepreneurial Opportunities in a Small Business Environment," A presentation to the East
Lansing Rotary Club, East Lansing, Michigan, February, 1988.
Panel presentation on Issues in Audit Education, AAA annual meeting, Cincinnati, 1987. Other panelists included
other Audit Section officers (R. May and J. Wyer) and Coopers & Lybrand Director of Audit Policy (M. Hirsch).
Presented (with Bill Kinney) CPE session for AAA Audit Section at annual meeting, Cincinnati, 1987. Topic:
Computer Assisted Analytical Review Systems.
Chaired CPE session for AAA Audit Section at annual meeting, Cincinnati, 1987. Topic: Current Research
Methods in Auditing.
Presented audit education case at Coopers & Lybrand Audit Education Symposia, New York, May 14-15, 1987,
May 12-13, 1988, and May 24-25, 1988.
As Chairman of Audit Section, conducted annual business meeting (130 attending) and hosted annual AAA
Auditing Section Luncheon (250-260 attending). Arranged for and introduced luncheon speaker, Jerry Sullivan,
Chairman, Auditing Standards Board, August, 1987, Cincinnati.
Moderator and participant in panel presentation, "Improving the Auditing Curricula - A Report of the Auditing
Section Education Committee." AAA Midwest Regional Meeting, Chicago, March, 1986.
Moderator and participant in panel presentation by AAA Auditing Section Education Committee, "Audit Education
in the University - What Should It Be?" AAA National Meeting, Reno, Nevada, August, 1985.
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"The Use of Computers for Compilations And Reviews," Western Michigan Accounting and Auditing Symposium,
sponsored by the Michigan Association of CPAs, Grand Rapids, MI, June, 1985.
"Microcomputers as an Audit Practice Aid," presented at the Current Accounting Issues Conference sponsored
jointly by the Michigan Association of CPAs and Michigan State University, East Lansing, May, 1985.
"Practical and Operational Issues for Incorporating Microcomputers in the Accounting Curriculum," Southeast
Regional Meeting of the American Accounting Association, Orlando, April, 1985.
"Auditing - Special Topics," Session Chairman, AAA Midwest Regional Meeting, Chicago, March, 1985.
"Computers and Other Auditing Curriculum Matters," A presentation to the accounting faculty of Northern Illinois
University, DeKalb, Illinois, January, 1985.
"The Development and Use in the Auditing Course of Microcomputer Applications from Auditing Practice,"
presented at the American Institute of Decision Sciences, Annual Meeting, Toronto, November, 1984.
"Trends in Auditing Education," presented at the Seventeenth Trends in the Education of Accountants Seminar,
Virginia Tech University, Blacksburg, November, 1984.
"An Analysis of the Need for and Content of an Advanced Auditing Course", Panelist on panel discussion and
presentation at the Price Waterhouse Auditing Symposium, Toronto, August, 1984.
"Recruiting: The Good, The Bad, and The Ugly," presented to the Western Michigan Chapter of the Michigan
Association of CPAs, Grand Rapids, April, 1984.
"Microcomputer Applications in Accountancy Courses," a presentation and panel discussion at the Midwest
Regional AAA Annual Meeting, Chicago, April, 1984.
"Coordinating Internal Audit Effort with External Auditors", Mid-Michigan Chapter of the Institute of Internal
Auditors, Frankenmuth, Michigan, January, 1984: and again, "Professional Interaction Between Internal and
External Auditors," to the Western Michigan Chapter of the Institute of Internal Auditors, Grand Rapids, Michigan,
March, 1984.
"An Update to the Foreign Corrupt Practices Act", Western Michigan Chapter of the EDP Auditors Association,
Grand Rapids, Michigan, January, 1984.
"Can City Hall Go Broke? The Going Concern Concept", (with S. Winckler) Michigan Association of CPA's
Conference on Governmental Accounting and Auditing, April, 1983.
"Legal Liability for Internal Auditors Causing Improvement of their Professional Image", presented to Lansing,
Michigan Chapter of Institute of Internal Auditors, March, 1983.
"Governmental Going Concern: Reporting Problems for CPAs", presented to the Western Michigan Chapter of the
Michigan Association of CPAs, Grand Rapids, November, 1982.
"Auditing Topics", Session Chairman, AAA Midwest Regional Meeting, Chicago, March, 1982 and April, 1981.
"The Study of Systems Documents and Records in the Accounting Curriculum," (with A. Arens) presented at the
American Accounting Association Annual Meeting, Chicago, August, 1981.
"Auditing Research: Current Topics", Chairman of technical session, AAA Annual Meeting, Chicago, August, 1981.
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"Another Perspective on the Foreign Corrupt Practices Act", presented to the Western Michigan Chapter of The
Institute of Internal Auditors, Grand Rapids, February, 1981.
"Compilation and Review: Application Issues", presented to the Lansing Accountants Association, November, 1980.
"The Foreign Corrupt Practices Act and Its Effect on Internal Control", presented to the Lansing Chapter of The
Institute of Internal Auditors, October, 1980.
"Developments in Auditing", presented at the Michigan Accounting Education Conference, Jackson, May, 1980.
"Statements on Auditing Standards Update", presented at the 53rd Annual Fall Accounting Conference sponsored
jointly by the Michigan Association of CPAs and The University of Michigan, Ann Arbor, October, 1979.
"Guidelines for Unaudited Statements", a four hour seminar developed and presented to the Independent
Accountants Association of Michigan 1979 Accounting Workshop, Lansing, Michigan, September, 1979.
"Statements on Auditing Standards Update", presented at the Current Accounting Issues Conference sponsored
jointly by the Michigan Association of CPAs and Michigan State University, East Lansing, May, 1979.
PROGRAM PARTICIPATION AND ASSOCIATION MEETINGS ATTENDED
Attended all American Accounting Association Annual Meetings, 1979 to present.
Price Waterhouse Professors' Symposium on Current Auditing Issues, August: 1982 in San Diego; 1984 in Toronto;
1985 in Lake Tahoe, Nevada; 1986 in New York; 1987 in Cincinnati; 1988 in Orlando; and 1993 in San Francisco.
Conference on Auditing Education, Price Waterhouse and the Auditing Section of the American Accounting
Association, San Diego, February, 1992.
Big-Ten Doctoral Consortium, East Lansing, Michigan, July, 1992.
Institute of Internal Auditors' International Conference; June, 1992 (Phoenix), 1991 (New York).
Attended American Accounting Association Midwest Regional Meetings, 1979 - 1990.
University of Waterloo Audit Symposium, November 5-6, 1987.
Conference on Audit Judgment and Expert Systems, sponsored by the University of Southern California, Los
Angeles, February, 1986.
AuditPlus Seminar, a survey of microcomputer technology being developed and applied by Deloitte, Haskins &
Sells in practice; sponsored by Deloitte, Haskins & Sells, Lake Tahoe, Nevada, August, 1985.
Auditing Practice and Research Seminar, sponsored by Peat Marwick Mitchell & Co., Chicago, March, 1985.
Conference on Audit Risk at Center for Accounting and Auditing Research, University of North Carolina at Chapel
Hill, May, 1982.
Auditscope Update, Seminar on audit procedures sponsored by Deloitte, Haskins and Sells, Itasca, Illinois, August,
1981.
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Fourth Symposium on Auditing Research, sponsored by The University of Illinois and Arthur Andersen & Co.,
Urbana, Illinois, November, 1980.
Trueblood Seminar for Professors, sponsored by The Touche Ross Foundation and the American Accounting
Association, February, 1980.
EDP Audit Symposium, sponsored by the University of Massachusetts and Touche Ross and Company, Amherst,
Mass., October, 1979.
Seminar for Educators on Statistical Sampling in Auditing, sponsored by Ernst and Whinney, Cleveland, April,
1979.
Auditscope, Seminar on audit procedures sponsored by Deloitte, Haskins and Sells, Vail, Colorado, August, 1978.
Seminar on the Role and Work of Internal Auditors, sponsored by the Indianapolis Chapter of the Institute of
Internal Auditors, Indianapolis, October, 1977.
Accounting and Auditing Conference for Partners and Managers, In-house seminar for partners and managers,
Alexander Grant & Co., Chicago, October, 1977.
Symposium on Frontiers of Auditing Research, The University of Texas at Austin, April, 1976.
CONSULTING AND PROFESSIONAL ACTIVITIES
Consulted at request of regional firm (Plante & Moran, CPAs) for one-half day to discuss audit technique and firm
policy. Firm had recently merged and desired assistance designing the audit approach of the combined firm.
Non-remunerated, 1987.
Requested by Director of Auditing of a local CPA firm (Danielson Schultz & Co.) to serve as a technical advisor to
his firm periodically on an "as needed" basis, 1987.
Conducted "Basic Staff Training" continuing education programs for local and regional CPA firms, Summers, 1980
to 1992. Includes programs conducted for various CPA state societies (Alabama, Florida, Illinois, Iowa, Kentucky,
Michigan, and Texas).
Conducted CPE Staff Training Program for Illinois Foundation of Certified Public Accountants, Chicago, Summer
1985, 1986, and 1987.
"Audit Sampling (with emphasis on SAS 39)," a continuing education seminar presented for the Michigan
Association of CPAs, Southfield, June, 1984.
Taught auditing sessions of CPA Review course presented in Detroit and Grand Rapids, Michigan, 1979-1984.
Received high commendations for a three week program developed and presented (with S. Frumer and V. Seawell,
Indiana University) to the employees of Citibank, Nassau. Topics covered included principles of financial and
managerial accounting, and taxation, February, 1978.
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