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Learning from Mistakes?: Using Corporate Scandals to Enhance Audit Teaching

Learning from Mistakes?: Using Corporate Scandals to Enhance Audit Teaching This paper examines the introduction of a case‐based method of teaching auditing on courses for final year undergraduates. Set against the context of recent proclamations about the need to reform or change undergraduate accounting programmes, this method seeks to enhance students' understanding of the conflict‐ridden world of auditing by requiring them to investigate and report on particular contemporary and historic corporate scandals. The paper reviews the structure, aims and objectives of the course, the selection of the scandals and the methodology required in terms of completing the assignment. It explores the process of implementation and highlights several educational benefits and the possibilities for development in relation to other courses. In particular, the paper challenges claims that corporate scandals are not an appropriate educational vehicle due to their complexity or unrepresentativeness of general audit practice. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Learning from Mistakes?: Using Corporate Scandals to Enhance Audit Teaching

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References (29)

Publisher
Wiley
Copyright
Copyright © 1998 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00033
Publisher site
See Article on Publisher Site

Abstract

This paper examines the introduction of a case‐based method of teaching auditing on courses for final year undergraduates. Set against the context of recent proclamations about the need to reform or change undergraduate accounting programmes, this method seeks to enhance students' understanding of the conflict‐ridden world of auditing by requiring them to investigate and report on particular contemporary and historic corporate scandals. The paper reviews the structure, aims and objectives of the course, the selection of the scandals and the methodology required in terms of completing the assignment. It explores the process of implementation and highlights several educational benefits and the possibilities for development in relation to other courses. In particular, the paper challenges claims that corporate scandals are not an appropriate educational vehicle due to their complexity or unrepresentativeness of general audit practice.

Journal

International Journal of AuditingWiley

Published: Jul 1, 1998

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