Auditing & Assurance Services Timothy Louwers 7th Edition-Test Bank

Exam Guide For Examination & Validation Services by Timothy Louwers 7th Ed.

1. ISBN-10

   1259573281
2. ISBN-13

   978-1259573286

   Exploring the past events is a skillful task for auditors, aiming to discover the underlying details—simply put, to delve beneath the surface. From the Enron and WorldCom scandals in the early 2000s to the financial crisis of 2007–2008 and the current issues and obstacles associated with significant estimation uncertainty, understanding the auditor’s responsibility toward fraud, maintaining a clear perspective, uncovering details, and grasping the bigger picture are crucial for efficient auditing. With the influx of extensive qualitative and quantitative data (“big data”), the demand for technical expertise and the challenges faced by today’s auditor are greater than ever before. The author team of Louwers, Blay, Sinason, Strawser, and Thibodeau has pooled years of experience in the auditing field to create this updated version of Examination & Validation Services, equipping future auditors with the necessary investigative tools.

   Author Bio
   Jay C. Thibodeau holds the Rae D. Anderson Professorship in Accounting at Bentley College.

   Professor Thibodeau is a certified public accountant with previous auditing experience. He earned his undergraduate degree from the University of Connecticut in 1987 and his doctoral degree from the University of Connecticut in 1996. He joined the faculty at Bentley in 1996 and has since remained there. Within Bentley, he acts as the coordinator for all audit and assurance curriculum matters. His external commitments include consulting with the Audit Learning and Development team at KPMG.

   Professor Thibodeau’s research focuses on audit judgment and decision-making as well as audit education. He has co-authored two textbooks and has contributed over 40 book chapters and articles for academic and practitioner journals such as Auditing: A Journal of Practice & Theory, Accounting Horizons, and Issues in Accounting Education.

   Professor Thibodeau served as the President of the Auditing Section of the American Accounting Association for the 2014/2015 academic year. He was part of the Executive Committee for the Auditing Section from 2008 to 2010. He has been nationally recognized five times. Initially, he won the 1996 Outstanding Doctoral Dissertation Award from the ABO section of the AAA. Three other times, for curriculum innovation, he received the 2001 Joint AICPA/AAA Collaboration Award, the 2003 Innovation in Assurance Education Award, and the 2016 Forensic Accounting Teaching Innovation Award. Lastly, for exceptional service, he was honored with a Special Service Award from the Auditing Section for his contributions to creating the “Access to Auditors” program sponsored by the Center for Audit Quality.

   Jerry R. Strawser serves as Executive Vice President and Chief Financial Officer at Texas A&M University and holds the KPMG Chair in Accounting.

   Prior to his current role, Professor Strawser was the dean of Mays Business School at Texas A&M University, interim executive vice president and provost at Texas A&M University, interim dean of the C. T. Bauer College of Business at the University of Houston, and Arthur Andersen & Co. Alumni Professor of Accounting.

   Professor Strawser has co-authored three textbooks and over 60 journal articles. In addition to his academic background, he has prior experience in public accounting at two Big 5 accounting firms. He has also designed and delivered numerous executive development programs to organizations like AT&T, Centerpoint Energy, Continental Airlines, ConocoPhillips, Halliburton, KBR, KPMG, Minute Maid, PricewaterhouseCoopers, McDermott International, Shell, Southwest Bank of Texas, and the Texas Society of Certified Public Accountants. Professor Strawser is a licensed public accountant in the state of Texas and received his BBA and PhD in Accounting from Texas A&M University.

   Timothy J. Louwers holds the position of Director of the School of Accounting and KPMG Eminent Professor in Accounting at James Madison University.<br>
   Professor Louwers completed his undergraduate and master’s degrees at The Citadel and his PhD at Florida State University. Before embarking on his academic career, he worked in public accounting with KPMG, focusing on financial, governmental, and information systems auditing. He holds licenses as a certified public accountant (South Carolina and Virginia) and a certified information systems auditor. He is also certified in financial forensics.

   Professor Louwers’s research interests center around auditors’ reporting choices and ethical matters within the accounting profession. He has authored or co-authored over 60 publications on various accounting, auditing, and technology-related subjects, including articles in the Journal of Accounting Research, Accounting Horizons, the Journal of Business Ethics, Behavioral Research in Accounting, Decision Sciences, the Journal of Forensic Accounting, Issues in Accounting Education, the Journal of Accountancy, the CPA Journal, and Today’s CPA. Some of his published work has been translated into Russian and Chinese. He is a respected speaker on auditing and technology-related issues and has earned teaching excellence accolades from the University of Houston and Louisiana State University. He has made appearances on both local and national television news broadcasts, including MSNBC and CNN news programs.

   David H. Sinason is the PwC Professor of Accountancy at Northern Illinois University (NIU) and heads the NIU Internal Audit program.

   Professor Sinason received a BS in engineering from the University of Illinois, a BS in History from Northern Illinois University, a BBA and MAcc in accounting from the University of North Florida, and a PhD in accounting from Florida State University. He is certified as a public accountant, an internal auditor, a financial services auditor, and a fraud examiner. He also holds certification in risk management assurance. Professor Sinason has authored over 50 articles, primarily in the areas of assurance services, fraud prevention and detection, and auditor responsibility.

   Professor Sinason has taught courses in accounting information systems, auditing and assurance services, and financial accounting. He has received teaching accolades at all institutions where he has taught, including the 2002–2003 Department of Accountancy and Northern Illinois University Awards for Excellence in Undergraduate Teaching.

   Allen D. Blay is an Assistant Professor of Accounting at Florida State University. Professor Blay earned his PhD from the University of Florida in 2000. He instructs auditing at all levels and leads a seminar in auditing research in the doctoral program. His research interests focus on auditor judgment and decision-making. Professor Blay has authored or co-authored works on various accounting and auditing topics in journals like Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Organizational Behavior and Human Decision Processes, the Journal of Business Ethics, Behavioral Research in Accounting, Issues in Accounting Education, the International Journal of Auditing, and the Journal of Accounting, Auditing, and Finance. Currently, he serves as Associate Editor for Issues in Accounting Education and sits on multiple editorial boards. Professor Blay has been active in the American Accounting Association, serving on the auditing education committee and the annual meeting committee as Accounting, Behavior, and Organizations section chair, among other committees. He is also engaged with the American Institute of CPAs, assuming various volunteer roles related to the Uniform CPA Examination. Prior to entering academia, Professor Blay worked in public accounting auditing financial institutions. He currently oversees the accounting doctoral program at Florida State University.