The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers

Abstract

AbstractThe Colin Ferguson Oration is the address given to attendees at the annual Australia Accounting Hall of Fame dinner and presentation evening. It is an invited oration, whereby an eminent modern‐day leader addresses the audience on matters at the intersection of business, government and the academe as they relate to the rich history, the current state and/or the future direction of the accounting profession. The oration is named in honour of Professor Colin Ferguson (1949–2014). Colin was the key figure driving the inception of the Australian Accounting Hall of Fame. In a decorated academic career, he worked tirelessly for many years and with great distinction at the intersection of accounting thought and practice encompassing auditing, forensic accounting and accounting information systems, so it was only fitting that this oration is named in his honour. This year's oration was delivered by Brad Potter, an Associate Professor of Accounting and a Director of the Centre for Accounting and Industry Partnerships at the University of Melbourne. Brad's research and consulting experience encompasses financial accounting and disclosure for both private sector and public sector entities. In particular, he has successfully managed and coordinated research projects involving the Australian Accounting Standards Board, National Water Commission, CPA Australia, the Institute of Chartered Accountants, Australia, Royal Botanic Gardens and the Institute of Public Accountants (IPA). This year's oration uses a unique dataset to gain insights into the development of the auditing profession, a topic of interest to academe, practitioners and standard‐setters, and one that is eminently suitable for publication in the Australian Accounting Review.