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Gurdarshan S. Gill is a Senior Lecturer in the Department of Accounting & Finance at Monash University where he has taught Auditing to undergraduate and postgraduate students. He has held teaching appointments at the University of Malaya, Malaysia; University of Akron, Ohio, U.S.A. and the University of the South Pacific, Fiji. He spent some time in professional practice with Clarkson Gordon & Co. Vancouver, Canada and with Arthur Young & Co. Melbourne, Australia. He is a member of the Canadian Institute of Chartered Accountants, The Institute of Chartered Accountants in Australia and fellow of the Australian Society of CPAs. He has published in professional and academic journals.
Graham Cosserat is Principal Lecturer in the Department of Accounting at Nottingham Trent University where he teaches in financial accounting and corporate governance. He qualified as a member of the Canadian Institute of Chartered Accountants in the Toronto office of Clarkson Gordon & Co and has also practised as an auditor in the UK, New Zealand and Australia where he was an audit manager with Coopers & Lybrand (now part of PricewaterhouseCoopers). In addition to his first degree from Cambridge University, Graham also holds a Masters Degree in Accounting & Finance from the London School of Economics. He has taught auditing and accounting for nearly thirty years, including a period at the University of Technology in Sydney before taking up his present position. Graham is the author of several texts and study manuals on auditing and financial accounting, contributes to loose leaf manuals on accounting and auditing and regularly publishes articles in professional journals. His current research interest is the future of financial reporting and the development of alternative disclosure vehicles in place of the annual general purpose financial report. He has recently completed a three year contract as examiner in auditing for the Association of Chartered Certified Accountants (ACCA).
Philomena Leung is Associate Professor of Auditing and Ethics in the School of Accounting and Law of RMIT University. Her PhD in Accounting Ethics provides an insight into the issues relevant to the accounting profession. Philomena received her auditing training with one of the Big Five in Hong Kong and has taught Auditing for more than twenty years. She has written for a number of academic and professional journals in the areas of auditing, ethics, internal auditing and accounting education. Her research interests, apart from ethics and auditing, include corporate governance and accounting education. Philomena is an elected council member for the Association of Chartered Certified Accountants (ACCA), a global accounting body based in the UK, with 230 000 members and students in more than 150 countries.
Paul Coram is a Lecturer in the Department of Accounting and Finance at the University of Western Australia. He worked as an auditor and became a Chartered Accountant with one of the Big Five firms in Australia, also gaining work experience as an auditor in London. He has an active involvement with the Institute of Chartered Accountants, including acting as a facilitator in the new CA Program, as well as being a member of the Professional Standards Committee. Paul has postgraduate qualifications in education and has lectured at the University of South Australia, as well as in his current position at UWA. He also has a Master of Accounting, which involved a significant research dissertation into the area of audit quality. He has presented his research at a number of local and international conferences. Currently his primary research interest relates to the behavioural effects on users arising from the provision of different levels of assurance services.
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