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New challenges at WHK LLP: A case for incorporating characteristics of private companies in classroom teaching

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  • Jelinek, Kate
  • Kale, Devendra
  • Triki, Anis

Abstract

This paper highlights the importance of incorporating key characteristics of private companies into accounting education. While many accounting graduates begin careers in public accounting, they eventually choose careers in industry, which is comprised mostly of private companies. In this paper, we call on educators to incorporate private–public company differences into classroom teaching to better prepare accounting graduates for future careers. To address this need, we provide a novel case study. Empirical results demonstrate that exposure to the case study and related classroom discussion significantly improves students’ understanding of nuances of private companies. Specifically, students demonstrate greater understanding of key differences between private and public companies, how such differences influence auditing concerns, and finally, how market forces and pressures differ between public and private companies. In sum, our case and related empirical results suggest that exposing students to key characteristics of private firms may prepare them for future careers.

Suggested Citation

  • Jelinek, Kate & Kale, Devendra & Triki, Anis, 2025. "New challenges at WHK LLP: A case for incorporating characteristics of private companies in classroom teaching," Journal of Accounting Education, Elsevier, vol. 71(C).
    • Handle: RePEc:eee:joaced:v:71:y:2025:i:c:s0748575125000156
    DOI: 10.1016/j.jaccedu.2025.100964
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