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Second thoughts about ' Cases in Auditing '

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  • Josephine Maltby

Abstract

This paper considers the uses and limitations of case studies in teaching audit and, in particular, the ways in which cases might be made more relevant to a critical approach to audit. It concludes that case studies based on audit scandals are not always the most appropriate resource, and that what are needed are cases that give students an appreciation of the way in which audit relates to other elements of corporate governance. A role-playing approach may be helpful here to provide an insight into the multiple pressures and influences on the auditor.

Suggested Citation

  • Josephine Maltby, 2001. "Second thoughts about ' Cases in Auditing '," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 421-428.
    • Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:421-428
    DOI: 10.1080/09639280110095755
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    References listed on IDEAS

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    1. Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 605-620.
    2. Josephine Maltby, 1999. "'A sort of guide, philosopher and friend': the rise of the professional auditor in Britain," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 29-50.
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    Cited by:

    1. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    2. Prerana Agrawal & Jacqueline Birt & Lyndie Bayne & Nikki Schonfeldt, 2022. "The use of case studies in developing students’ understanding of the concept ‘material misstatement’," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1307-1338, April.
    3. Christina Chiang & Paul K. Wells & Peter Fieger & Divesh S. Sharma, 2021. "An investigation into student satisfaction, approaches to learning and the learning context in Auditing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 913-936, March.
    4. Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Stevenson, Lorna, 2011. "SCAM: Design of a learning and teaching resource," Accounting forum, Elsevier, vol. 35(1), pages 61-72.
    5. Richard Slack & Jan Loughran & Kirsty Abrahams, 2014. "Corporate Associate Partnerships: Practitioners' Involvement in the Delivery of an Auditing Course Based on a Case-Study: A Teaching Resource," Accounting Education, Taylor & Francis Journals, vol. 23(3), pages 262-276, June.

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    Keywords

    Audit; Case Studies;

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