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Including audit regulation in the accounting curriculum

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  • Gilbertson, David
  • Herron, Terri

Abstract

Audits and auditors are regulated to uphold audit quality, thus regulation is important to the public interest and clearly impacts firms and CPAs. Moreover, the reach of audit regulation has expanded greatly in the last decade with the establishment of the Public Company Accounting Oversight Board (PCAOB). Recent research and calls from the profession point to enhancing the coverage of audit regulation in the accounting curriculum so that students understand the consequences of failing to adhere to professional standards. In this paper, we propose regulatory content for inclusion in the curriculum, we survey and catalog existing auditing textbooks and other educational materials for regulatory content, and we suggest flexible alternatives for incorporating this topic into the curriculum. It is our hope that, with these resources, faculty can more effectively include audit regulation in the classroom and achieve a high level of student comprehension and learning on the topic.

Suggested Citation

  • Gilbertson, David & Herron, Terri, 2014. "Including audit regulation in the accounting curriculum," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 118-131.
    • Handle: RePEc:eee:reacre:v:26:y:2014:i:1:p:118-131
    DOI: 10.1016/j.racreg.2014.02.013
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    References listed on IDEAS

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    1. Hansen, James C., 2010. "Where were the auditors? Using AAERs in introductory or advanced auditing courses," Journal of Accounting Education, Elsevier, vol. 28(2), pages 114-127.
    2. Henry, Mark & Barkley, David L. & Li, Haizhen, 2003. "Education and Nonmetropolitan Income Growth In the South," Working Papers 187462, Clemson University, Department of Agricultural and Applied Economics.
    3. Ballou, Brian & Cashell, James & Heitger, Dan L., 2008. "Alternatives for addressing major challenges in teaching introductory auditing courses," Journal of Accounting Education, Elsevier, vol. 26(4), pages 231-244.
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    Cited by:

    1. Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2018. "Corporate governance, capital market orientation and firm performance: empirical evidence for large publicly traded German corporations," Journal of Business Economics, Springer, vol. 88(2), pages 203-252, February.

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