Alvin A. Arens
Department of Accounting2146 Lagoon Drive
Eli Broad College of BusinessOkemos, MI 48864
Michigan State University(517) 349-0437
East Lansing, MI 48864
Tel.: (517) 432-2918
Fax: (517) 432-1101
E-mail:
EDUCATION AND CERTIFICATION
Ph.D.University of Minnesota 1970
M.S.University of Minnesota 1967
B.B.A.University of Minnesota 1960
C.P.A.Minnesota 1963
PROFESSIONAL EMPLOYMENT
Michigan State University, PricewaterhouseCoopers Professor, 1978 to present.
Michigan State University, Department Chair of the Department of Accounting, 1994 to 1997.
Michigan State University, Director of Academic Initiatives for the Center for International Business Education, 1990 to 1991.
Michigan State University, Professor, 1977 to present.
Michigan State University, Acting Department Chair of the Department of Accounting, 1976-77.
Michigan State University, Associate Professor, 1972 - 1977.
Michigan State University, Assistant Professor, 1968 - 1972.
Augsburg College, Minneapolis, Instructor, 1966-67.
University of Minnesota, Lecturer, 1962-66.
Ernst & Ernst, Staff Auditor, 1963-64.
Boulay, Anderson, Waldo & Co., Staff Auditor, 1960-63.
MILITARY SERVICE
U.S. Army, 1955-57.
FAMILY STATUS
Married, 3 children.
PUBLICATIONS
Books:
Arens, Alvin A. and D. Dewey Ward. Computerized Accounting Using Microsoft Great Plains Dynamics. Okemos, MI: Armond Dalton Publishers, in process.
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Books: Continued
Arens, Alvin A., and D. Dewey Ward. Systems Understanding Aid for Auditing. 6th Edition. Okemos, MI: Armond Dalton, 2005, in press.
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Arens, Alvin A., Randal J. Elder, and Mark S. Beasley. Auditing: An Integrated Approach. 11th Edition. Upper Saddle River, NJ: Prentice Hall, 2005.
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Arens, Alvin A., Randal J. Elder, and Mark S. Beasley. Auditing: An Integrated Approach. 10th ed. Upper Saddle River, NJ: Prentice Hall, 2005.
Arens, Alvin A., Randal J. Elder, and Mark S. Beasley. Auditing: An Integrated Approach. 9th ed. Upper Saddle River, NJ: Prentice Hall, 2003.
Arens, Alvin A. Computerized Auditing Using ACL. Okemos, MI: Armond Dalton, 2003.
Kerr, David S., Randal J. Elder, and Alvin A. Arens. Integrated Audit Practice Case, 3rd ed. Okemos, MI: Armond Dalton, 2003.
Arens, Alvin A. and D. Dewey Ward. Computerized Accounting Using Microsoft Great Plains Dynamics. Okemos, MI: Armond Dalton Publishers, 2001.
Arens, Alvin A., James K. Loebbecke, Randal J. Elder, and Mark S. Beasley. Auditing: An Integrated Approach. 8th ed. Upper Saddle River, NJ: Prentice Hall, 2000.
Arens, Alvin A., and D. Dewey Ward. Systems Understanding Aid for Auditing. 5th ed. Okemos, MI: Armond Dalton, 2001.
Arens, Alvin A. and D. Dewey Ward. Computerized Accounting Using Microsoft Great Plains Dynamics. Okemos, MI: Armond Dalton Publishers, 2001.
Arens, Alvin A., James K. Loebbecke, Randal J. Elder, and Mark S. Beasley. Auditing: An Integrated Approach. 8th ed. Upper Saddle River, NJ: Prentice Hall, 2000.
Arens, Alvin A., James K. Loebbecke, Randal J. Elder, and Mark S. Beasley. Auditing: An Integrated Approach. International Edition. 8th ed. Upper Saddle River, NJ: Prentice Hall, 2000.
Arens, Alvin A., James K. Loebbecke, W. Morley Lemon, and Ingrid B. Splettsloesser. Auditing and Other Assurance Services. Canadian 8th ed. (adapted). Scarborough, Ontario: Prentice Hall Canada, 2000.
Arens, Alvin A. and D. Dewey Ward. Computerized Accounting Using Great Plains Dynamics. Okemos, MI: Armond Dalton Publishers, 1999.
Kerr, David S., Randal J. Elder, and Alvin A. Arens. Integrated Audit Practice Case, 2nd ed. Okemos, MI: Armond Dalton, 1999.
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Books: Continued
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 7th ed. revised for SAS 82. Upper Saddle River, NJ: Prentice Hall, 1997.
Arens, Alvin A., Peter J. Best, Gregory E. P. Shailer, and James K. Loebbecke. Auditing in Australia: An Integrated Approach. 4th ed. (adapted). Sydney, Australia: Prentice Hall of Australia Pty Ltd, 1997.
Lemon, W. Morley, Alvin A. Arens, and James K. Loebbecke. Auditing: An Integrated Approach. Canadian 7th ed. (adapted). Scarborough, Ontario: Prentice Hall Canada, 1997.
Arens, Alvin A., James K. Loebbecke, and K. B. Ambanpola. Auditing in Singapore: An Integrated Approach. 2nd ed. (adapted). Singapore: Prentice Hall, 1997. (Distributing rights in Brunei, Hong Kong, Japan, Indonesia, Malaysia, Philippines, South Korea, Taiwan, and Thailand.)
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 7th ed. Upper Saddle River, NJ: Prentice Hall, 1996.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 7th ed. Upper Saddle River, NJ: Prentice Hall, 1996.
Arens, Alvin A., and James K. Loebbecke. Auditoria: Un Enfoque Integral (Auditing: An Integrated Approach). 6th ed. translated into Spanish by Adolfo Deras Quinones and Francisco Resendiz Gonzalez, and technically revised by Francisco Javier Calleja Bernal. Juarez, Mexico: Prentice Hall Hispanoamericana, S.A., 1996.
Arens, Alvin A., Peter J. Best, Gregory E. P. Shailer, and James K. Loebbecke. Auditing in Australia: An Integrated Approach. 3rd ed. (adapted). Sydney, Australia: Prentice Hall of Australia Pty Ltd, 1996.
Arens, Alvin A., and James K. Loebbecke. Pendekatan Terpadu (Auditing: An Integrated Approach). Revised ed. translated into Indonesian by Amir Abodi Jusuf. Jakarta: Prentice Hall, 1996.
Arens, Alvin A., and James K. Loebbecke. Ayant (Auditing: An Integrated Approach). 5th ed. translated into Russian by NATO. Englewood Cliffs, NJ: Prentice Hall, 1995.
Arens, Alvin A., and D. Dewey Ward. Systems Understanding Aid for Auditing. 4th ed. Okemos, MI: Armond Dalton, 1995.
Books: Continued
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Kieso, Donald E., Alvin A. Arens, and D. Dewey Ward. Systems Understanding Aid for Financial Accounting. 4th ed. Okemos, MI: Armond Dalton, 1995.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 6th ed. Englewood Cliffs, NJ: Prentice Hall, 1994.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 6th ed. Englewood Cliffs, NJ: Prentice Hall, 1994.
Arens, Alvin A., and David S. Kerr. Integrated Audit Practice Case. Williamston, MI: Armond Dalton, 1993.
Abbyad, André, Nadi Chlala, Louise Martel, Jean-Guy Rousseau, W. Morley Lemon, Alvin A. Arens, and James K. Loebbecke. La Vérification: Une approche intégrée (Auditing: An Integrated Approach). Canadian 5th ed. (adapted) translated into French. Scarborough, Ontario: Prentice Hall Canada Ltd., 1993.
Lemon, W. Morley, Alvin A. Arens, and James K. Loebbecke. Auditing: An Integrated Approach. Canadian 5th ed. (adapted). Scarborough, Ontario: Prentice Hall Canada, 1993.
Arens, Alvin A., James K. Loebbecke, and K. B. Ambanpola. Auditing in Singapore: An Integrated Approach. (Adapted.) Singapore: Prentice Hall, 1993.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 5th ed. Englewood Cliffs, N.J.: Prentice Hall, 1991.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 5th ed. Englewood Cliffs, NJ: Prentice Hall, 1991.
Arens, Alvin A., D. Dewey Ward, and Dennis L. Kimmell. Systems Understanding Aid - Microcomputer Version. 3rd ed. Williamston, MI: Armond Dalton, 1990.
Arens, Alvin A., and D. Dewey Ward. Systems Understanding Aid for Auditing. 3rd ed. Williamston, MI: Armond Dalton, 1989.
Kieso, Donald E., Alvin A. Arens, and D. Dewey Ward. Systems Understanding Aid for Financial Accounting. 3rd ed. Williamston, MI: Armond Dalton, 1989.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 4th ed. Englewood Cliffs, N.J.: Prentice Hall, 1988.
Books: Continued
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Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 4th ed. Englewood Cliffs, NJ: Prentice Hall, 1988.
Arens, Alvin A., James K. Loebbecke, Peter J. Best, and Gregory E.P. Shailer. Auditing in Australia: An Integrated Approach (adapted). Sydney, Australia: Prentice Hall of Australia Pty, 1987.
Lemon, W. Morley, Alvin A. Arens, and James K. Loebbecke. Auditing: An Integrated Approach. Canadian 4th ed. (adapted). Scarborough, Ontario: Prentice Hall Canada, 1987.
Arens, Alvin A., and D. Dewey Ward. The Systems Understanding Aid - Microcomputer Version. Haslett, MI: Systems Publications, 1985.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 3rd ed. Englewood Cliffs, N.J.: Prentice Hall, 1984.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 3rd ed. Englewood Cliffs, NJ: Prentice Hall, 1984.
Arens, Alvin A., James K. Loebbecke, and W. Morley Lemon. Auditing: An Integrated Approach. Canadian 3rd ed. (adapted). Toronto, Ontario: Prentice Hall, 1984.
Arens, Alvin A., and D. Dewey Ward. Systems Understanding Aid for Auditing. 2nd ed. Haslett, MI: Systems Publications, 1983.
Kieso, Donald E., Alvin A. Arens, and D. Dewey Ward. Systems Understanding Aid for Financial Accounting, rev. ed. Haslett, MI: Systems Publications, 1983.
Kieso, Donald E., Alvin A. Arens, and D. Dewey Ward. Systems Understanding Aid for Financial Accounting. Haslett, MI: Systems Publications, 1982.
Arens, Alvin A. The Use of Attributes Sampling for Small Audit Clients. New York: American Institute of Certified Public Accountants, 1982.
Arens, Alvin A., and James K. Loebbecke. Applications of Statistical Sampling to Auditing. Englewood Cliffs, N.J.: Prentice Hall, 1981.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. 2nd ed. Englewood Cliffs, N.J.: Prentice Hall, 1980.
Books: Continued
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Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International 2nd ed. Englewood Cliffs, NJ: Prentice Hall, 1980.
Arens, Alvin A. "Auditing." CPA Review Manual. Edited by Herbert E. Miller and George C. Mead. 5th ed. Englewood Cliffs, N.J.: Prentice Hall, 1979.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. Englewood Cliffs, N.J.: Prentice Hall, 1976.
Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach. International ed. Englewood Cliffs, NJ: Prentice Hall, 1976.
Arens, Alvin A. Statistical Sampling - Attributes for Small Audit Clients. New York: American Institute of Certified Public Accountants, 1976.
Arens, Alvin A. Statistical Sampling for Small Audit Clients. New York: American Institute of Certified Public Accountants, 1974.
Arens, Alvin A. "Auditing." CPA Review Manual. Edited by Herbert E. Miller and George C. Mead. 4th ed. Englewood Cliffs, N.J.: Prentice Hall, 1972, 93-201.
Articles:
Garrett, Nathan T., Alvin A. Arens, Robert C. Ellyson, and John K. Simmons. Report of the Examination Passing Standard Subcommittee to the NASBA Member Boards. Nashville, TN: National Association of State Boards of Accountancy, January, 1997.
Arens, Alvin A. “Encouraging Faculty to Continue to Do Research.” Administrators of Accounting Programs Newsletter, Vol. 20, No. 2 (Fall-Winter, 1996):p.8.
Arens, Alvin A. "Setting Auditing Standards in the United States." The 8th Accounting Journal. University of Malaya Accounting Club, Kuala Lumpur, Malaysia (1994), p. 44-47.
Arens, Alvin A. "Auditing Standards Board Update as of September 1994." The Auditor's Report. Auditing Section, American Accounting Association, Vol. 18, No. 1 (Fall 1994), p. 8-9.
Arens, Alvin A. "Auditing Standards Board Update as of May 1994." The Auditor's Report. Auditing Section, American Accounting Association, Vol. 17, No. 3 (Summer 1994), p. 5-6.
Articles: Continued
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Arens, Alvin A. "Auditing Standards Board Update as of January 1994." The Auditor's Report. Auditing Section, American Accounting Association, Vol. 17, No. 2 (Winter 1994), p. 6-7.
Arens, Alvin A. "An Academic's Perspective of Setting Auditing Standards." Mary Ball Washington Forum Series in Accounting Education. Vol. VII (Papers presented February 1991-February 1993), ed. by Milton F. Usry.
Arens, Alvin A. "Auditing Standards Board Update as of September 1993." The Auditor's Report. Auditing Section, American Accounting Association, Vol. 16, No. 2 (Winter 1993), p. 3-4.
Arens, Alvin A. "Auditing Standards Board Update as of January 1993." The Auditor's Report. Auditing Section, American Accounting Association, Vol. 16, No. 2 (Spring 1993), p. 7-8.
Arens, Alvin A. "Auditing Standards Board Update as of September 1992." The Auditor's Report. Auditing Section, American Accounting Association, Vol. 16, No. 1 (Fall 1992), p. 8-9.
Arens, Alvin A. "Auditing Standards Board Update-Expectations Gap Roundtable, May 11-12, 1992." The Auditor's Report. Auditing Section, American Accounting Association, Vol. 15, No. 3 (Summer 1992), p. 8-9.
Arens, Alvin A. "Auditing Challenges in the United States." Symposium to Honor the Retirement of Professor H. J. de Heer. The Netherlands Accountant in an International Environment. Quality in Accountancy. Rotterdam, The Netherlands: Erasmus University Rotterdam (May 21, 1992): 21-37.
Arens, Alvin A. "Celebration, Evaluation and Rededication." Accounting Horizons, Vol. 4, No. 4 (December 1990): 88-96.
Arens, Alvin A. "Opportunities in Accounting Education." Accounting in the 1990's and Beyond. Proceedings of the Fourteenth Annual Meeting of the Federation of Schools of Accountancy (December 9-11, 1990): 43-49.
Arens, Alvin A. "Recent Changes in Auditing in the United States." Inspi, Yngre Revisorer, Copenhagen, Denmark. (November 1990): 18-23.
Arens, Alvin A. "Qualities Needed to be an Effective Auditor." Shanghai Auditing #2 (1988):10-15.
Articles: Continued
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Arens, Alvin A. "Educating the Partner for the Year 2000." Auditor Productivity in the Year 2000. Edited by Andrew D. Bailey, Jr. Proceedings of the Arthur Young Professors' Roundtable, 1987.
Arens, Alvin A., Graham Gal, and William E. McCarthy. "Auditing and Information Systems: Some Problems and Opportunities." Information Systems in Accounting Education. Proceedings of the Ohio State University Conference on Accounting Education, 1985.
Label, Wayne A., and Alvin A. Arens. "Guidelines for More Effective Workpaper Review." The Practical Accountant (April, 1984): 49-54.
Arens, Alvin A., and D. Dewey Ward. "The Use of a Systems Understanding Aid in the Accounting Curriculum." The Accounting Review, Vol. LIX, No. 1 (January, 1984): 98-108.
Arens, Alvin A., and Marshall Romney. "Meeting the CPA Training Challenge." Exchange Update. Salt Lake City, UT: Brigham Young University (Spring 1982): 3.
Arens, Alvin A., and Duane Milano. "Perceived Effects on Independence of the Commission on Auditors Responsibility Final Report." Proceedings of the American Accounting Association, 1982.
Arens, Alvin A., and D. Dewey Ward. "The Use of Systems Documents and Records in the Auditing Course." Proceedings of the American Accounting Association,1982.
Arens, Alvin A., and Chip Hines. "Materiality for Sensitive Payments." Proceedings of the American Accounting Association Midwest Regional Meetings, 1981.
Arens, Alvin A. "Analytical Review Techniques." Accounting and Auditing Conference, 1980. Denver: Colorado Society of CPAs (September 26, 1980): 8-26.
Arens, Alvin A. "Internal Control Evaluation and Audit Program Modification." Eighth Annual Louisiana Accounting and Auditing Conference, 1980. Metairie, LA: Society of Louisiana CPAs (September 25-26, 1980): 11-32.
Arens, Alvin A. "Teaching of Auditing Education." 1979 Conference on Auditing Education. Palo Alto, CA: California CPA Foundation for Education and Research (1979): B1-B50.
Articles: Continued
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Lam, Wai P., and Alvin A. Arens. "Audit Committees in Practice: A Survey." CA Magazine (October, 1975). (Received honorary mention as one of the best articles in CA magazine from July 1975 to June 1976.)
Arens, Alvin A. "The Auditing Curriculum - Is There a Need for Change?" Researching the Accounting Curriculum: Strategies for Change. Edited by William Ferrara. Proceedings of the American Accounting Association, 1975.
Arens, Alvin A. "The Use of Statistical Sampling in Auditing Education." Proceedings of the American Accounting Association, 1974.
"Discussant's Response and Additional Comments on Undergraduate Auditing in the Accounting Curriculum." Proceedings of the 1974 American Accounting Association Examination of the Undergraduate Accounting Curriculum. New York: Price Waterhouse, 1975.
Arens, Alvin A. "Discussant's Response to the Sample of One: Indispensable or Indefensible." Contemporary Auditing Problems. Proceedings of the 1974 Arthur Anderson/University of Kansas Symposium on Auditing Problems. Edited by Howard F. Stettler. Lawrence, Kansas: University of Kansas, 1974, 109-116.
Sollenberger, Harold M., and Alvin A. Arens. "Assessing Information Systems Projects." Management Accounting (September 1973): 37-42. (Article was awarded Certificate of Merit by the National Accounting Association.)
Sollenberger, Harold M., and Alvin A. Arens. "Systems Control and the Post-Completion Systems Audit." The Internal Auditor, Vol. 30, No. 2 (March-April 1973): 22-33.
Arens, Alvin A. "Two MACPA Programs on Statistical Sampling for Auditors." The Michigan CPA, Vol. XXIII, No. 5 (March-April 1972): 35-38.
Arens, Alvin A., Robert G. May, and Geraldine F. Dominiak. "A Simulated Case for Audit Education." Accounting Review, Vol. XLV, No. 30 (July 1970): 573-578.
HONORS, AWARDS AND GRANTS
PricewaterhouseCoopers Auditing Professor, 1978 to present.
John D. and Dortha J. Withrow Endowed Teacher/Scholar Award, The Eli Broad College of Business, Michigan State University, 1998.
Most Inspirational Professor Award, Program in Integrated Management (Weekend MBA Program), Michigan State University, 1997.
Distinguished Service Award, Michigan Association of Certified Public Accountants, 1997.
Excellence in Teaching Award, Inaugural Class of Program in Integrated Management (Weekend MBA Program), Michigan State University, 1996.
Distinguished Lecturer, University of Alabama, Birmingham, 1996.
National Beta Alpha Psi Award for Outstanding Accounting Professor of the Year, 1995.
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Roland F. Salmonson Outstanding Faculty Award, Department of Accounting, Michigan State University, 1995.
Phi Chi Theta Business Fraternity Professor of the Year Award, Michigan State University, 1994-95.
Distinguished Faculty Award, Michigan State University, 1993.
Educator of the Year Award, American Institute of Certified Public Accountants, 1993.
Alumnus of the Year for 1993, Beta Alpha Psi, Department of Accounting, University of Minnesota, 1993.
Outstanding Accounting Educator Award, Michigan Association of Certified Public Accountants, 1992 and 1993.
Distinguished International Visiting Lecturer, American Accounting Association, 1987-88. Visits were made to China in December 1987, and to Indonesia, Singapore, Thailand, and Malaysia in June and July 1988.
Outstanding Auditing Educator Award, Auditing Section, American Accounting Association, 1988.
Roland F. Salmonson Excellence in Teaching Award, Department of Accounting, Michigan State University, 1987-88.
Excellence in Teaching Award, Alpha Omicron Chapter of Beta Alpha Psi, Department of Accounting, Michigan State University, 1977-78.
Ernst & Whinney Dissertation Fellowship, 1967-68.
Ford Foundation Summer Grant, 1967.
Price Waterhouse & Co. Fellowship, 1966.
Arthur Young & Co. Fellowship, 1965.
Beta Alpha Psi, University of Minnesota, 1959.
PROFESSIONAL MEMBERSHIPS (Current)
American Accounting Association
American Accounting Association, Auditing Section
American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants
SERVICE ACTIVITIES-STATE AND NATIONAL
Member of the American Accounting Association Finance Committee, 2002-04.
Member of the American Accounting Association Ad Hoc Committee to Plan the Use of the $2.5 Million PricewaterhouseCoopers Fine, 1999.
Member of the Federated Schools of Accountancy By-Laws Committee, 1997-98.
Member of the American Accounting Association Practice Involvement Committee, 1995-97.
Member of the Coopers & Lybrand Auditing Advisory Group, 1996-98.
Co-Chair of the American Accounting Association Governance Committee, 1996-97.
Member of the American Institute of Certified Public Accountants/National Association of State Boards of Accountancy CPA Examination User’s Panel, 1995-96.
Member of the Deloitte & Touche Academic Advisory Board, 1992-97.
Member of the Auditing Standards Board of the American Institute of Certified Public Accountants (sole academic member), 1991-94.
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Member of the American Accounting Association Professional Practice Quality Committee, 1993-95.
Member of the Auditing Standards Board Agreed-Upon Procedures Task Force, 1994.
Chair of the American Accounting Association Nominating Committee, 1993-94.
Seminar Leader for Arthur Andersen's "Sharing Best Practices for Best Results" Symposium in St. Charles, IL, 1994.
Member of the Auditing Standards Board Ad Hoc Inventory Fraud Task Force, 1993.
Chair of the Auditing Standards Board Statements on Auditing Standards (SAS) No. 59 Going Concern Task Force, 1992-94.
Member of the Auditing Standards Board Attestation Compliance Guidance Task Force, 1991-94.
Member of the Auditing Standards Board Planning Committee, 1991-93.
Co-Chair of Price Waterhouse Auditing Symposium, San Francisco, August 6-7, 1993.
Academic Member of the Committee of Sponsoring Organizations (COSO) Treadway Commission, 1992.