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Auditing: Assurance and Risk | |||
Auditing: Assurance and Risk |
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 Queens 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 1990s and among the top North American accounting researchers by Advances in Accounting.
Brian Ballou is an associate professor of accounting at Miami University in Oxford, Ohio. 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.