09.00
INTRODUCTION AND WELCOME
Chair:
Robert
Onions, The University of Salford
Welcome to Malta: The Honorable Dr. Louis Galea, BA, LLD, MP, Minister of Education, Youth and employment.
Daniel Darmanin, Dean
of the
Faculty of Economics, Management & Accountancy,
University of Malta.
Welcome
to Symposium: Robert Ghirlando,
Managing Director, Malta
UPDATES
European
Center for Continuous Auditing, Robert
Onions, The University of
Salford.
USCenter for Continuous Auditing, J. Donald Warren, Jr., Rutgers University
09.45
DEVELOPMENTS
IN XBRL
Chair: Robert
Ghirlando, Managing Director, Malta
University Services
09.45
XBRL: The International Initiative, Olivier
Serviais, XBRL Europe.
10.15
XBRL: Additional Views on Its International Applicability, Harm-Jan
van Burg, Dutch Ministry of Finance
10.45
BREAK AND NETWORKING
11.00
The OECD Standard Audit File and Tax
11.00
CommunityRecognition of XBRL
GL, Eric Cohen
PricewaterhouseCoopers
LLP
11.30
An XBRL Solution for Company Data,
Susan Strausberg,
President and CEO, EDGAR Online
13.00 CONTINUOUS AUDITING
Chair:
Daniel
Darmanin, Dean
of the
Faculty of Economics, Management & Accountancy,
University of Malta
13.00
Legal Risk: International Standards and Extra-Territorial
Jurisdiction,
Eric Lisann
13.45
The Future of Continuous Assurance and Risk Monitoring,
Tim Leech, Paisley Consulting
14.30
Towards real-time financial disclosure? An empirical
analysis of timeliness in
electronic submission of financial
information to the Securities Commission by Spanish listed
companies, Enrique
Bonson and Cinta Borrero, University of Huelva, Spain
15.15 BREAK AND NETWORKING
15.30 Further Developments in Continuous Monitoring: A Software Response, John Verver, Vice President ACL Services Ltd
16.15 SARBANES-OXLEY
Chair: J. Efrim Boritz, University of Waterloo
16.15 The US Sarbanes-Oxley Act: Responses by the US Corporate Community, J. Donald Warren, Jr., Rutgers University
16.45 Chair: Dan Palmon., Rutgers University
16.45 The US Sarbanes-Oxley Act and Its Implications on the International Community: Will It Move Continuous Monitoring/Auditing Forward?
TBN, PricewaterhouseCoopers LLP, John Verver, Vice President, Professional Services Group ACL Services Ltd TBN, An European Company
18.00 END OF DAY ONE
There will be a symposium dinner which is free of charge to each delegate who has completed a symposium booking form. The meal will commence at 20.00 hours. If you have not filled out your booking form please do so immediately. The choice of menu will be given to each booked delegate.
Saturday 14th May 2005
9.00
RESEARCH IN CONTINUOUS AUDITING
Chair: David
Chadwick, University of Kent
09.00
Assurance
for a Data-Centric World,
J. Efrim Boritz, University of
Waterloo
`
09.45
Continuity Equations: Further Developments, Alex
Kogan, Rutgers University
10.30 BREAK AND NETWORKING
10.45
RESEARCH IN CONTINUOUS AUDITING II
Chair:
Mohammad J. Abdolmohammadi, Bentley
College
10.45 The Importance and Difficulties of Fraud Research, Andrew Higson, Loughborough University
11.30
An Actual Fraud Case Study, Robert
Onions, The
University
of Salford
12.15 LUNCH
13.00
RESEARCH IN CONTINUOUS AUDITING III
Chair:
J. Donald
Warren, Jr., Rutgers University
13.00
A Webservices Secure Audit Log
Service, David
Chadwick, The
University of Kent
13.45
The New Business Reporting Model, Michael
Alles, Rutgers University
14.30 Application areas of continuous internal auditing in financial services and manufacturing.
Mohammad J. Abdolmohammadi, Bentley College, USA, and Ahmad Sharbatouglie, Sharif University of Technology, Iran.
15.15
15.15
CONCLUSIONS
AND WRAP-UP Chair:
Miklos Vasarheyli, Rutgers
University
Peter
Baldacchino,
Senior
Lecturer in Auditing, Faculty of Economics, Management and Accountancy,
University of Malta
Robert Ghirlando,
Managing Director, Malta University Services
Robert
Onions, The University of
Salford
16.00
END OF DAY TWO AND ADJOURNMENT
17.30 Entertainment (which may consist of drinks and jazz on boat and dinner at Malta Casino, with optional gambling)—Boat Cruise from
Conference Center along Valletta coast to Malta Casino) ENTERTAINMENT AT CONFERENCE DELGATES’ COST
Only delegates who have filled out a booking form will be eligible for this event and a minimum of 50 people is required.