Academic research
Building and developing academic relations
As the professional body for internal auditing across all sectors, the Institute of Internal Auditors is committed to encouraging, supporting and disseminating academic research. We are interested in progressing professional practice in areas that impact on the delivery of effective internal audit services, including corporate governance, risk management and control, assurance, corporate social responsibility and IT audit.
We support various academic events during the year and wish over time to provide more resources here for academics and for practitioners who are interested in how the theoretical underpinnings of our profession are being developed. If you are interested in being kept in touch with these matters, send an email to the Institute by clicking here.
Initially, we should like to draw the following items to your attention:
Advance news of the next event
The 8th European Academic Conference on Internal Audit and Corporate Governance will be held in Greece on the Island of Chios on 21-23 April 2010.
CALL FOR PAPERS
The Cass Business School, London (UK),
The Business University Nyenrode and Erasmus University (the Netherlands),
The University of Pisa (Italy)
The Université Catholique de Louvain (Belgium) and
The University of the Aegean (Greece)
are delighted to announce the arrangements for the
Eighth European Academic Conference on “Internal Audit and Corporate Governance”
Hosted by the University of the Aegean, Chios (Greece) 21 - 23 April 2010
The conference is supported by the Hellenic Institute of Internal Auditors.
The conference has been arranged so that the first day will be a forum to enable PhD students to present their work in progress to experienced academics and practitioners. We encourage students at all stages of their PhD to submit. The main conference will be held on the second and third day.
The theme of the conference is broad, and we welcome submissions from the full spectrum of internal auditing and corporate governance. The conference will provide a forum to present debate and discuss current issues impacting these areas.
An abstract of no more than 500 words should be submitted as either a Microsoft Word or a rich text file (.rtf) as an e-mail attachment addressed to the academic conference chair (IACG2010@aegean.gr ).
Guidelines for submission
For PhD students: submitted papers should be classified according to the stage of development. These stages are:
• Exploratory papers that address the work that is likely to be carried out in the future. These should be based on a significant literature review, and are likely to come from students who are about to or have recently completed their first year.
• Development papers that are based on evidence and are at a stage where they may form a significant part of a thesis.
• Full papers that form a substantial part of a thesis that has been submitted or is near to completion.
For all papers:
All abstracts will be blind reviewed as they are received, on a rolling basis, to assure you of a rapid decision to facilitate your funding and travel arrangements. The absolute deadline for receipt of submissions is 31st December 2009. Full versions of papers are required by no later than 12th March 2010.
We would encourage any potential author to contact the either the conference chair or the PhD chair if they would like to discuss their ideas before submitting an abstract.
All refereed papers presented at the conference will be published as conference proceedings. The committee is optimistic that further publications may result.
Conference Web-site: http://www.ba.aegean.gr/iacg2010
Conference Committee
Chair
Dr. Andreas G. Koutoupis
Panteion University (Greece)
Phone: +30 210 687 4038
E-mail: andreas.koutoupis@gr.pwc.com
Co –Chair
Prof. Eleni Rogdaki
University of the Aegean (Greece)
Phone: +30 227 1035144
E-mail: erog@aegean.gr
PhD Programme Chair
Prof. Gerrit Sarens
Université Catholique de Louvain (Belgium)
Phone: +32 10 47 84 41
E-mail: gerrit.sarens@uclouvain.be
Standing members
Prof. Georges M. Selim, Cass Business School, UK
Dr. Rob Melville, Cass Business School, UK
Dr Giuseppe D’Onza, University of Pisa, Italy
Prof Marco Allegrini, University of Pisa, Italy
Prof Gert J. van der Pijl, Erasmus University, The Netherlands
Prof Leen Paape, Business University Nyenrode, The Netherlands
Prof. Gerrit Sarens, Université Catholique de Louvain, Belgium
Scientific Committee Members
Marco Allegrini, University of Pisa, Italy
Michail G. Bekiaris, University of the Aegean
Andreas Koutoupis, Panteion University
Georges M. Selim, Cass Business School, UK
Rob Melville, Cass Business School, UK
Giuseppe D’Onza, University of Pisa, Italy
Gert J. van der Pijl, Erasmus University, The Netherlands
Leen Paape, Business University Nyenrode, The Netherlands
Gerrit Sarens, Université Catholique de Louvain, Belgium
Copies of all the papers presented at the previous conference in April 2009 can be accessed by clicking here
Previous research projects
Global Academic Conference 2008
The European Academic Conference became a global conference in 2008 and it was held in April at The Erasmus University in Rotterdam, Netherlands. The Global Academic Conference (GAC) was a huge success with papers presented from 10 countries.
Francis Nicholson, Education Director, attended to represent the Institute. His report of the conference can be accessed by clicking here Report from 2008 Academic Conference .
Copies of all the papers presented at the conference can be found on Auditing.nl, a web site launched by Erasmus University and Auditing & Consulting Services as a part of their post-master study in internal/ operational auditing. To access the papers, you will need to register on the site. Click here for the site.
Research in Occupational Standards for Internal Auditing
The IIA - UK and Ireland conducted research into National Occupational Standards and their potential for education and training in internal auditing. Standards currently exist and have been used for National Vocational Qualifications and we were interested in determining whether there is value in reviewing, revising and possibly extending them.
Victoria University, NZ and Exeter University, UK - Research Project
The Institute supported an academic research project that is jointly run by Victoria University New Zealand and Exeter University. The team is seeking to understand internal auditors’ views about the roles and responsibilities of external auditors with regard to the audit of financial statements of listed companies. A random selection of members were sent a letter from the university and asked to spare a few moments of their time to complete the accompanying questionnaire. We have agreed with the research team that the results will be published on our website.
Are you ethical?
One of our colleagues based currently in the Netherlands is carrying out doctoral research on the role of internal audit in the ethical perspectives in organisations. He has developed a survey of the work that internal auditors perform related to ethical issues and including some questions that test your ethics.
The Third IT Auditing Research Symposium
The Global IIA Research Foundation and The IIA's Advanced Technology Committee hosted the 3rd IT Audit Research symposium for scholars, researchers, educators, and practitioners from around the world in July 2008. The purpose of the symposium was to discuss potential solutions for significant IT audit issues. The topics discussed included:
- XBRL (eXtensible Business Reporting Language) - The Impact on Assurance, New Challenges for the Audit Profession.
- Applying usability testing to evaluate information technology control of in-house developed software applications.
- Fraud Interviewing Techniques for Internal IT Auditors.