1999 Case Grant Recipients
KPMG LLP and The University of Illinois
at Urbana-Champaign
Business Measurement Case Development and Research Program
Grant Recipients
KPMG and the University of Illinois at Urbana-Champaign are
pleased to announce case development grants under the Business
Measurement Case Development and Research Program. During
the Program's second submission period, twenty-four proposals
were received requesting grants totaling approximately $822,000.
Seven proposals totaling $271,300 have been selected for funding,
with an average award of $38,760. Under the Program,
case development grant recipients can apply for follow-on
research grants of up to $50,000 after case projects have
been completed.
The KPMG/University of Illinois Business Measurement
Case Development and Research Program is distinguished
from other academic funding programs in three ways:
- Cases developed under the Program focus on the importance
of understanding the client's strategy and systems dynamics
when performing a financial-statement audit.
- Scholars in the fields of strategy, accounting, and
auditing, together with practicing professionals, establish
close working relationships and share knowledge and insights
during case development and research projects.
- Scholars design follow-on research projects after having
obtained valuable experience applying the new assurance
technologies that will be subjected to critical analysis.
All proposals received during the second submission period
were reviewed by each member of the program's Advisory Board:
Timothy B. Bell-KPMG; William R. Kinney, Jr.-University of
Texas at Austin; Krishna G. Palepu-Harvard University; Katherine
Schipper-University of Chicago; Ira Solomon-University of
Illinois at Urbana-Champaign, and Tiffany Rasmussen, partner-in-charge
of BMP deployment at KMPG's Assurance & Advisory Services
Center in Montvale, NJ. The following case proposals
were selected for funding:
| Researchers & Institutions |
Project Titles |
Funding |
Project Descriptions |
David Donnelly
Dan Deines
Jeffrey Katz
Kansas State University |
A Strategic-Systems Audit
of a New-Generation Agribusiness Cooperative |
$40,000
|
A case study focusing on
the role of business processes in the execution of
business strategy with particular emphasis on linkages
to audit risk. |
Ken Trotman
Roger Simnett
Graham Bradley
University of New South Wales |
Strategic Global Alliances
and Customer Profitability in the Airlines Industry |
$40,000
|
A case study of the impact
of strategic alliances on client business & audit
risk profiles in the airline industry. |
Terry Amburgey
Robert Dahlstrom
Robert Ramsay
University of Kentucky
James Duncan
Ball State University |
Strategic-Systems Auditing
In the Restaurant Industry: Using the Business Measurement
Process |
$40,000
|
A case study focusing on
the use of KPIs in analytical procedures for audits
of organizations in the highly-competitive restaurant
industry |
Thomas Cottrell
Mike Stein
University of Calgary |
Revenue and Asset Measurement
in the Software Industry |
$40,000
|
A case study illustrating
the relationship between business and audit risk in
the context of software revenue recognition. |
Robert Allen
Barry Cushing
University of Utah
Taylor Randall
University of Pennsylvania
|
Understanding Business
Risks and Business Processes in the Financial Services
Industry |
$31,500
|
A case study focusing on
the links between client business risks, business
process performance and audit risk for a commercial
bank. |
Byron Bissell
William L. Felix
University of Arizona
Audrey Gramling
Wake Forest University
Mario Maletta
Northeastern University |
Integrating Internal and
External Audit Activities in A Strategic-Systems Audit:
A Prescriptive Analysis |
$40,000
|
A case study illustrating
how internal audit activities and the knowledge, skills
and abilities of internal auditors can be leveraged
in a strategic-systems audit. |
Arnold Wright
Boston College
Sally Wright
University of Massachusetts-Boston
Mark Gordon
CMI Vantage Partners LLC |
Auditor-Client Negotiations
Within Strategic-Systems Audits |
$39,800 |
A case study focusing on
the relationship between knowledge of the client's
business and industry and the auditor's ability to
successfully negotiate the booking of audit differences. |
