Posted on Feb 22, 2002

Don Arnold, professor of the Graduate Management

Institute, Presha Neidermeyer, assistant professor, and

Josef Schmee, Kenneth B. Sharpe Professor,

have co-authored a paper (with Richard Bernardi of

Roger Williams University) titled “Underreporting of Audit

Time and Premature Sign-off in Western Europe” at a

recent conference of the American Accounting Association.

Also, Arnold, Neidermeyer and Bernardi are authors of

“The Association Between European Materiality Estimates and

Client Integrity, National Culture, and Litigation” to be published in

the International Journal of Accounting.