Auditing: Assurance and Risk
W. Robert Knechel is the Ernst and Young LLP Professor of Accounting in the Fisher School of Accounting at the University of Florida. Professor Knechel holds a B.B.A. from the University of Delaware and a Ph.D. from the University of North Carolina at Chapel Hill. He has served as the resident auditing research fellow at KPMG Peat Marwick LLP. He holds a CPA in the state of Florida and is an active member of the American Institute of CPAs, the Florida Institute of CPAs and the Institute of Internal Auditors.     Professor Knechel has served as the Chairman of the Auditing Section of the American Accounting Association and was responsible for initiating the Biannual Auditing Education Conference and the Auditing Section Mid-Year Meeting. He also served as the Director of Education for the Auditing Section.     Professor Knechel has written extensively on auditing issues in research and education for over 15 years, having published over 30 articles during that time in respected academic journals. He has actively pursued the development of case materials for auditing classes. He ahs also made presentations on auditing research, practice and education at numerous forums in the United States, Australia and Europe. Most recently, Professor Knechel has revised the Excellence in Audit Education program sponsored by Coopers & Lybrand LLP.    In April 2006 he will be the Ernst & Young Professor of Financial Accounting at the University of Auckland.Steve Salterio (B. Comm. Mt. A. '82, Ph.D. Michigan '93, CA [New Brunswick and Ontario]) is a professor and a Faculty Research Fellow of Accounting at the Queen's School of Business. His research investigates negotiations between auditor and client management on financial reporting issues and the effects of enhanced disclosure on the quality of corporate governance; corporate governance with special attention to the role of the audit committee and external auditor; and judgmental effects of performance measurement systems. Steve has recently been cited in Canadian Accounting Perspectives as among the most productive accounting researchers in Canada in the 1990's and among the top North American accounting researchers by Advances in Accounting. He is an associate editor at Contemporary Accounting Research and an editorial board member at Auditing: A Journal of Practice and Theory, Journal of Management Accounting Research, and Behavioral Research in Accounting among others. He has published articles in Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Accounting Organizations and Society, and Auditing: A Journal of Practice and Theory, among other journals, and authored several book chapters.  He is the co-author (along with Royston Greenwood) of one of the three most used cases in business risk auditing, Loblaws Inc. Recently two of his professional articles published in CMA Management (co-authored with Tony Atkinson) were recognized by the International Federation of Accountants' PAIB as Articles of Merit. He is a chartered accountant who is active in professional accounting organizations in Canada, acts as a consultant to large and mid-size public accounting firms on audit methodology, and presents workshops to directors on governance and control.Brian Ballou is an associate professor of accounting at Miami University in Oxford, Ohio, and co-director of its Center for Governance, Risk Management, and Reporting. Professor Ballou holds a BSBA from The Ohio State University and a Ph.D. from Michigan State University. He was a CPA in the state of Indiana and an active member of the American Institute of CPAs, where he has served on the Risk Assessment and Risk Assessment Audit Guide Task Forces. He is also an active member of the American Accounting Association, where he has chaired the Auditing Section's Auditing Standards Committee and Communications Committee.    Professor Ballou's teaching and research emphasis is on business-risk-based auditing approaches, enterprise risk management, and corporate sustainability reporting. He has taught these topics extensively at the undergraduate, graduate, professional, and executive level over the past 10 years. He has conducted more than 50 case workshops on business risk auditing approaches for more than 2,000 KPMG interns (from more than 150 universities) throughout the United States during the past 7 years.    Professor Ballou has actively published over 20 academic research, educational cases, and practitioner articles in leading journals during the past 10 years. He has received more that $200,000 in research and case development grants from The KPMG Foundation and the Economic Development Administration of the United States.