Under the Patronage of His Excellency

Dr. Mohammed Khalfan Bin Kharbash
UAE Minister of State for Finance and Industry


THE AMERICAN UNIVERSITY IN DUBAI
SCHOOL OF BUSINESS ADMINISTRATION
THIRD ANNUAL CONFERENCE

ACCOUNTING AND AUDITING IN A CHANGING WORLD: CURRENT AND EMERGING ISSUES AND DIRECTIONS

Sunday, May 19, 2002

AUD Auditorium

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PROGRAM

8:00-8:45 a.m.
  • Registration
8:45-9:00 a.m.
  • Conference Opening and Welcome
  • Chair's Overview of Conference Themes

Dr. Jihad S. Nader, Dean, School of Business
Administration, AUD

SESSION 1: GLOBALIZATION AND THE EVOLUTION OF INTERNATIONAL ACCOUNTING STANDARDS

Presentation 1

9:00-9:30 a.m.
  • "International Accounting Standards: A Quantum Leap Forward"

    Mr. Abbas Ali Mirza, CPA, Partner, Deloitte & Touche (M.E.), Dubai, UAE

9:30-9:40 a.m.
  • Question & Answer Period

Presentation 2

9:40-10:10 a.m.
  • "IAS vs. Islamic Accounting Standards for Financial Institutions"

Dr. Rifaat Abdel Karim, Secretary-General, Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), Manama, Bahrain

10:10-10:20 a.m.
  • Question & Answer Period
10:20-10:40 a.m.
  • Break / Refreshments

SESSION 2: THE IMPACT OF INFORMATION, TELECOMMUNICATION AND E-BUSINESS TECHNOLOGIES ON AUDITING & FINANCIAL REPORTING

Presentation 1

10:40-11:10 a.m.
  • "The eXtensible Business Reporting Language (XBRL): Exchanging Accounting and Business Performance Information on the Internet"

    Dr. Roger Debreceny, Associate Professor of Accounting, Nanyang Technological University, Singapore

11:10-11:20 a.m.
  • Question & Answer Period

Presentation 2

11:20-12:10 p.m.
  • "Continuous Reporting and Auditing: Conceptual Considerations"

    Dr. Andrew Higson, Lecturer in Accounting and Financial Management, Loughborough University, England, UK

12:10-12:20 p.m.
  • Question & Answer Period
12:20-12:40 p.m.
  • Break / Refreshments

SESSION 3: ETHICAL PERSPECTIVES ON THE FUTURE OF AUDITING STANDARDS AND PROFESSIONAL PRACTICE

Presentation 1

12:40-1:10 p.m.
  • "Auditing Ethics and Best Practices in the Aftermath of the Enron Bankruptcy: Some Current Focal Points"

Dr. Jihad S. Nader, Dean and Professor, School of Business Administration, American University in Dubai, UAE

1:10-1:20 p.m
  • Question & Answer Period

Presentation 2

1:20-1:50 p.m.
  • "The Way Forward: Towards A New Code of Ethics for the Auditing Profession"

Mr Charles J. Kvinta, CPA, Partner, Deloitte Touche Tohmatsu, Saudi Arabia

1:50-2:00 p.m
  • Question & Answer Period
2:00 p.m.
  • Chair’s Concluding Remarks
  • End of Conference
  • Lunch

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