Prof. Jerry Turner Presents to the AICPA Auditing Standards Board
Prof. Jerry Turner and two co-authors recently presented results of an international study to the AICPA
Auditing Standards Board in New York City. The study, titled “The Unqualified Auditor’s
Report: A Study of User Perceptions, Effects on User Decisions and Decision Processes,
and Directions for Future Research,” was conducted in the U.S. and Australia and included
results of focus groups with both preparers and users of financial statements. Verbal
protocol analysis examining how the auditor’s report on financial statements influences
the decision processes of professional financial analysts also was included. Study
results will be presented to the International Auditing and Assurance Standards Board
this fall. The two Boards commissioned the study as a first phase in examining how
the auditor’s report may be made more informative.
Dr. Turner also has joined the Advisory Board of the Journal of Forensic and Investigative Accounting, a new research journal focusing on accounting fraud and related issues.