The ABO Reporter

Call For Papers

The University of Southern California
University Maastricht
The Nanyang Technological University and
The University of New South Wales
Present the Year 2000

International Symposium On Audit Research

Co-Sponsored By The Auditing Section
Of The American Accounting Association

About The Symposium
The sixth annual International Symposium on Audit Research (ISAR) will be hosted by the Maastricht Accounting and Auditing Research and Education Center (MARC) of the University Maastricht and will be held on July 7 and 8, 2000. ISAR has been formed from a merger of two previous audit research symposia: the University of Southern California (USC) Audit Judgment Symposium and the Maastricht Audit Research Symposium. Starting in 1997, an international consortium of universities began taking turns co-hosting ISAR. These universities are the University of Southern California, University Maastricht, Nanyang Technological University, and the University of New South Wales.

Scope Of Topics
The scope of ISAR is intended to be broad and includes research papers and panels that deal with economic and behavioral aspects of auditing and assurance. Papers that utilize any of a broad range of research methodologies will be considered. General topics of interest include research relevant to practice issues such as providing assurance services, litigation, regulation and international matters. Judgment and decision making topics can include any aspect relating to auditor behavior, such as financial and social incentives, cross-cultural differences in audit judgments, risk-based audit planning, decision aids, alternative models of evidential reasoning and expertise. Economic-based topics can include national and international issues relating to regulation of audit and assurance services markets, audit quality, auditor choice, and auditor service production.

Papers May Be Submitted For Possible Journal Publication And/Or For Presentation
Selected papers (subject to formal AJPT review) presented at the conference will be published in a special issue of Auditing: A Journal of Practice & Theory. If you wish your paper to be considered for publication in AJPT, please so indicate and mail an AJPT submission fee of $U.S. 50 ($U.S. 75 after January 1, 2000) to Dr. Arnold Wright; Editor, AJPT; Carroll School of Management; Boston College; Chestnut Hill, MA 02176-3808, USA. We expect to publish approximately 8 papers in the special AJPT issue and to select an additional 6 to 8 papers for presentation-only at ISAR 2000.

Submit Your Paper By January 15, 2000
Academic papers relating, but not limited to the stated topics are welcome. Papers must be written in English. If papers are to be considered for publication in AJPT, they must so indicate. The deadline is January 15, 2000. Submit author's name(s), affiliations, full address, telephone, fax, and email address on title page and specify the contact author. Authors will be notified of the review committee's decisions by March 30, 2000. Revised versions of the papers that will be presented at ISAR 2000 will be due by May 31, 2000.

Venue And Hotel Accommodation
The Symposium will be held in the five-star Hotel Maastricht Crowne Plaza. This hotel is along the river Maas in the center of the city. In addition, accommodation for participants is also reserved in the four-star Hotel Beaumont close to the Symposium Venue.

Submission Of Papers
To be eligible for presentation-only or for possible publication in AJPT, manuscripts must follow the "Instructions to Authors" published in Auditing: A Journal of Practice & Theory. Please pay particular attention to the format and length requirements - manuscripts should not exceed 7,000 words. Be sure to include in your paper the author(s) affiliation(s), the contact author's email address, an abstract and keywords. Papers that are submitted for presentation-only will not be published in formal proceedings and thus may be submitted to any appropriate journal.

Paper Submission Deadline And Requirements
Papers should be submitted electronically in HTML, RTF, Adobe Acrobat, Word or Word Perfect formats. Papers (and, where appropriate, related research instruments) must be received by January 15, 2000 and should be sent to Professor Steven Maijoor at the following email address: Please contact us at this address if you are unable to submit your materials electronically.

Further Information
Further information concerning the Symposium including manuscript preparation instructions can be obtained by visiting our web page at or by contacting Professor Ted Mock at If you would like details on early registration for the Symposium, please write or email:

Ms. Els van Aernsbergen
Universiteit Maastricht
P.O. Box 616
6200 MD Maastricht, The Netherlands

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