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 differentiation of auditing's enduring elements from its socially-constructed aspects, and (ii) the relations between Aristotelian logic and 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
August 2023: On a personal note, my wife and I are now "empty nesters". Our children have left home to attend universities in different parts of 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 toward the inner workings of organizations.
Please follow this link.
July/August 2023: my next book, "The Auditor’s Companion", is going through the copyedit process, ahead of its anticipated publication in early 2024.
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 "How to Preserve Virtue, Wisdom, and
Trust in Modern Auditing".
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.