Including audit regulation in the accounting curriculum

David Gilbertson, Terri Herron

Research output: Contribution to journalArticlepeer-review

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.

Original languageEnglish
Pages (from-to)118-131
Number of pages14
JournalResearch in Accounting Regulation
Volume26
Issue number1
DOIs
StatePublished - Apr 2014

Keywords

  • Audit education
  • Audit regulation
  • Disciplinary action
  • PCAOB
  • Peer review

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