Dr. David J. O’Regan
Welcome to my website: it is a guide to my writings on auditing and related topics. My interests include (i) the conceptual basis of auditing, and (ii) the application of traditional logic to auditing. I have books on auditing forthcoming from Georgetown University Press and CRC Press (Taylor & Francis).
I earned a doctorate in accounting and finance from the University of Liverpool, and I am a Fellow of the
Institute of Chartered Accountants in England and Wales.
Follow the LinkedIn icon below to see my C.V.
I am currently Auditor General to the
Pan American Health Organization, in Washington D.C.
All views expressed in this web site are mine,
and do not necessarily represent the views of any of the organizations (or individuals) I have been associated with.
NEWS
October 2023: My forthcoming book from Georgetown University Press is available for pre-ordering from the
GUP website and from Amazon.com.
August 2023: On a personal note, my wife and I are now "empty nesters". Our children have left home to attend universities in Virginia.
Tempus fugit velut umbra...
August 2023: My blog “The Audit Implosion” has been published by the Institute of Internal Auditors. It discusses the gradual shift, in recent decades, of the center of gravity of auditing away from financial statements toward the inner workings of organizations.
Please follow this link.
July 2023: I have signed a contract with CRC Press for a new book, to be published in late 2024 / early 2025, with a provisional title of "The Closing of the Auditor’s Mind?”.
More details here.
June 2023: My blog “Intuition in Auditing” has been published by the Institute of Internal Auditors. It discusses the relevance to auditing of “heuristic” thinking — our unconscious cognitive abilities that provide snap judgments.
Please follow this link.