CURRICULUM VITAE AASMUND EILIFSEN. Norwegian School of Economics and Business Administration Helleveien 30 N-5045 Bergen Norway

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1 CURRICULUM VITAE AASMUND EILIFSEN Personalia Name Lars Aasmund Bunkholt Eilifsen Nationality Norwegian Year of birth 1954 Present position Professor Address Phone Mobile Phone Department of Accounting, Auditing and Law Helleveien 30 N-5045 Bergen Norway Fax Positions Research assistant Department of Finance and Management Science Researcher Industriøkonomisk Institutt (IØI) NAVF doctoral scholarship Assistant professor Visiting scholar School of Business Administration University of Washington Associate professor Visiting professor Fisher School of Accounting University of Florida Associate professor Professor Senior adviser (20% position) Norwegian Institute of Public Accountants i

2 Education/Thesis 1980 Siviløkonomeksamen Thesis: Verdiskapningsregnskap og verdiskapningsbegrepet (Value Added Statements and the Value Added Concept) 1982 Høyere Avdelings Siviløkonomeksamen Thesis: Verdiskapning (Value Added) 1992 Dr.oecon Thesis: Risikodeling, incentiv og skatt - En studie av aksjekjøpsordninger for ansatte (Risk Sharing, Incentives and Tax - A Study of Norwegian Employees Stock Purchase Plans) PUBLICATIONS International Publications: Refereed Articles Eilifsen, Aa The Relationship between Accounting and Taxation in Norway. European Accounting Review, 5 (Supplement): Eilifsen, Aa Auditing Regulation and the Statutory Auditor s Responsibilities in Norway. European Accounting Review, 7(4): Eilifsen, Aa., co-authors K. H. Knivsflå and F. Sættem Earnings Manipulation: Cost of Capital Versus Tax. European Accounting Review, 8(3): Eilifsen, Aa., co-author W. F. Messier Auditor Detection of Misstatements: A Review and Integration of Empirical Research. Journal of Accounting Literature, 19: Eilifsen, Aa., co-authors K. H. Knivsflå and F. Sættem Earnings Announcements and the Variability of Stock Returns. Scandinavian Journal of Management, 17(4): Eilifsen, Aa., co-authors W. R. Knechel and P. Wallage External Assurance Services and Strategic Business Risk: An International Field Study. Accounting Horizons, September, 15(3): Eilifsen, Aa., co-author R. Quick Enforcement der Wirftschaftprüfer: Vergleichende Analyse der Disziplinaraufsicht und der Qualitätskontrolle im deutschen und norwegischen Wirftschaftprüfungswesen. Zeitschrift für Vergleichende Rechtswissenschaft, 103 Band (3): Eilifsen, Aa., co-authors W. F. Messier and L. A. Austen Auditor Detected Misstatements: Causes, Detection and the Effect of Information Technology. International Journal of Auditing 8(3): Eilifsen, Aa., co-authors W. F. Messier and N. Martinov A Review and Integration of Empirical Research on Materiality: Two Decades Later. Auditing: A Journal of Practice and Theory 24: 2 (November): Eilifsen, Aa., co-authors T. Lensberg and T. E. McKee Bankruptcy Theory Development and Classification via Genetic Programming. European Journal of Operational Research 169(2): Eilifsen, Aa., co-authors W. R. Knechel, P. Wallage and B. van Praag The Demand Attributes of Assurance Services and the Role of Independent Accountants. International Journal of Auditing, 10: ii

3 International Publications: Refereed Professional/Practitioner Journals Eilifsen, Aa., co-author T. E. McKee Materiality in Auditing. The CPA Journal. New York July, LXX, 7: Eilifsen, Aa., co-author T. E. McKee What is All the Fuss about Materiality? Ohio CPA Journal, October-December, 59(4): International Books Eilifsen, Aa Income Taxation Based on Financial Statements. The Blackwell Encyclopedic Dictionary of Accounting by A. Rashed Abdel-khalik (ed.), 1, Blackwell Publishers. Eilifsen, Aa., co-author A. Johnsen. 1995/1998/2001/2003. Norway in Miller European Accounting Guide by D. Alexander and S. Archer (eds.). Aspen Law & Business. New York. Eilifsen, Aa Income Taxation Based on Financial Statements. The Blackwell Encyclopedic Dictionary of Management: Accounting by Colin D B Clubb (ed.), 1, Blackwell Publishers. Eilifsen, Aa. W. F. Messier Jr., S. M. Glover, D. F. Prawitt Auditing and Assurance International Edition. McGraw-Hill, London. Other international Eilifsen, Aa., co-author W. F. Messier Cases in Strategic-Systems Auditing. The Shell Group: Reporting on Sustainability Development ( National Journals Eilifsen, Aa., co-author A. Kinserdal Verdiskapningsregnskap i bruk på mikro og makroplan (The Use of Value Added Statements at Micro and Macro Level). Bedriftsøkonomen, 9, Eilifsen, Aa Verdiskapningsregnskapet (Value Added Statements). Bedriftsøkonomen, 9, Eilifsen, Aa., co-author B. Svendsen Norsk skipsutstyrsindustri. Markeds- og strategivalgmuligheter nasjonalt og internasjonalt - En strategiorientert bransjeanalyse (The Shipping Equipment Industry - Strategies). Bedriftsøkonomen, 4, Eilifsen, Aa En analyse av regnskapsrapporteringen i en del norske aksjeselskaper for regnskapsåret 1982 (1982 Financial Reporting of Norwegian Corporations). Revisjon og Regnskap, 3, Eilifsen, Aa Fortsatt drift-forutsetningen - regnskap og revisjon (The Going Concern Assumption in Accounting and Auditing). Revisjon og Regnskap, 3, Eilifsen, Aa., co-authors R. Quick and B. Warming-Rasmussen Tyskland, forventningsgapet, revisors uavhengighet og KonTraG (Germany, the Expectation Gap, Auditors Independence, and KonTraG ). Revisjon og Regnskap, 4, Eilifsen, Aa., co-author A. Johnsen Praksisprøven i ny revisorlov (The New Auditing Act and the Practice Test of Auditors). Revisjon og Regnskap, 4, Eilifsen, Aa., co-author T. E. McKee Vesentlighetsbegrepet og dets bruk i revisjon (Materiality and Auditing). Revisjon og Regnskap, 8, Eilifsen, Aa Revisjon og Forskning (Auditing and Research). BETA Tidsskrift for Bedriftsøkonomi, 1, Eilifsen, Aa., co-authors W. R. Knechel and P. Wallage Bruk av forretningsrisikomodellen i revisjon: En casestudie (Application of the Business Risk Model in Auditing: A Field Study). Revisjon og Regnskap, 7, iii

4 Eilifsen, Aa Revisjonskvalitet og revisors rådgivning, Revisjon og Regnskap, 7, (Jubileumsdel) Selected Books and Reports: National Eilifsen, Aa., co-author B. Svendsen Norsk skipsutstyrsindustri. Markeds- og strategivalgmuligheter nasjonalt og internasjonalt - En strategiorientert bransjeanalyse (The Shipping Equipment Industry - Strategies). IØI Rapport 36/84. Eilifsen, Aa., co-authors J. K. Karlsen and B. Svendsen Perspektivanalyser for langsiktig strukturell nærings- og industriutvikling (Long-Term Analyses of the Development of Industries). IØI Rapport 44/84. Eilifsen, Aa Finansregnskapsforskning - Et tilbakeblikk og innblikk (Research in Financial Accounting) i Regnskap og Ledelse, Essays in Honour of Arne Kinserdals 60- årsdag, Bedriftsøkonomens Forlag. Eilifsen, Aa., co-author A. Kinserdal An Analysis of Administrative Burdens on Business from Public Regulations and Requirements. SNF Report 5/95. Eilifsen, Aa Ansattes erverv av aksjer i eget selskap (Employees Stock Purchases) i Analyser og perspektiver i bedriftsøkonomi, Essays in Honour of Carl J. Norstrøm, Bedriftsøkonomens Forlag. Eilifsen, Aa., co-authors K. H. Knivsflå and F. Sættem Manipulation of Accounting Numbers in Financial Reporting, SNF Report 34/96. Eilifsen, Aa Revisjon og Forskning (Auditing and Research) i Dag Coward. Monografi. Institutt for regnskap, revisjon og rettsvitenskap. Papers in progress: Eilifsen, Aa., co-authors W. F. Messier and N. V. Kotchetova. Do Auditors Think as Frequentists? Other Eilifsens liflige læresetninger En samtale med professor Aasmund Eilifsen (Presentation of Aasmund Eilifsen in the National Professional Journal). Revisjon og Regnskap, 8: Selected Presented Papers at Professional and Scientific Meetings (1997-) Auditing Regulation in Europe, EIASM Conference, February, 1997, Copenhagen: Auditing in Europe: Auditing Regulation and the Statutory Auditor s Responsibilities in the Nordic Countries. Fagkonferanse i Bedriftsøkonomiske Emner, januar, 1999, Bergen: External Assurance Services and Strategic Business Risk: An International Field Study. American Accounting Association, Auditing Section, 1999 Midyear Conference, Atlanta Georgia, January, 1999: Auditing in Europe: Auditing Regulation and the Statutory Auditor s Responsibilities in the Nordic Countries. Den norske Revisorforenings Fagdager, november 1999, Oslo: Hvilke feil finner revisor i norske regnskaper, hvordan oppdages feilene og hva skyldes feilene? (Misstatements in Financial statements - Occurrence, Detection, and Causes.) American Accounting Association, Auditing Conference, 2000 Midyear Meeting, Newport Beach, California, January 2000: Characteristics of Auditor Detected Misstatements: Evidence from Norwegian Audits". Seminar om økonomisk kriminalitet - og revisors rolle (Den norske Revisorforening, Kredittilsynet, NHO, Norges Forskningsråd og Økokrim), januar 2000: Presentasjon av forskningsresultater. (Research and Fraud.) iv

5 American Accounting Association, Auditing Conference, 2001 Midyear Meeting, Houston, Texas, January 2001: The Relationship of Risk Assessments and Information Technology to Detected Misstatements. European Accounting Association Annual Meeting 2001, Athens, April 2001: The Relationship of Risk Assessments and Information Technology to Detected Misstatements. Norges Kommunerevisorsforbunds Fagkonferanse, 2001: Assurance den fremtidige plattformen for revisorer? (Assurance - The Future Platform of the Auditing Profession?). First European Auditing Research Network Symposium, Wuppertal, Germany, 2001: Bankruptcy Theory Development via Genetic Programming. European Accounting Association Annual Meeting 2002, Copenhagen, April 2002: Disciplinary Practices of Auditors in Europe: A Comparison between Germany and Norway. European Accounting Association Annual Meeting 2003, Seville, April 2003: The Demand Attributes of Assurance Services and the Role of Independent Accountants Second European Auditing Research Network Symposium, Manchester, 2003: Panel discussion on research and practice. Member of Editorial Board International Journal of Accounting, European Accounting Review, Auditing: A Journal of Practice & Theory, Ad Hoc Reviewer BETA Tidsskrift for Bedriftsøkonomi International Journal of Auditing Awards The 1998 Article Award of the Norwegian Institute of Public Accountants for Fortsatt drift-forutsetningen - regnskap og revisjon (The Going Concern Assumption in Accounting and Auditing). Revisjon og Regnskap, 3, 1998: Grants Arthur Andersen & Co. Research Grant, 1995, 1997, Norwegian Institute of Public Accountants Research Grant, 1997 (3 year grant). Ruhrgas Grant Norwegian Institute of Public Accountants Research Grant, KPMG LLP and the University of Illinois at Urbana-Champaign Business Measurement Case Development and Research Program, ( Scientific Committees Member of the Planning Committee, 2002 UF-European Conference on Assurance and Corporate Governance, University of Florida, January, Member of the Scientific Committee of Workshop in Audit Quality, Bocconi, Milano, November, Member of European Accounting Association s Standing Scientific Committee, v

6 Member of the European Auditing Research Network (EARNet) Ph.D. Research Workshops Committee, 2005, Member of the Scientific Committee of European Auditing Research Network (EARNet, ), Professional Committees Member of the Assurance Committee, the Norwegian Institute of Public Accountants, Member of the Norwegian Auditing Standards Committee, the Norwegian Institute of Public Accountants ( Member of the Article Award Price Committee (Artikkelprisen), the Norwegian Institute of Public Accountants, Member of Examination Committee for Statutory Auditors, the Financial Supervisory Authority of Norway, Member of the Swedish Auditing Academy, National Representative of Norway on the European Accounting Association Board, Other Member of Kollegiet (Board) of the Norwegian School of Economics and Business Administration, vi