1 - 6 of 6 articles
The academic literature and higher education benchmark statements identify groups of skills that are desirable both for students seeking employment and for employers seeking to recruit students. Professional accounting education pronouncements also stipulate skills that are necessary for an...
The purpose of this paper is to investigate students' perceptions of work-based training and examination-based learning as it relates to the professional competence of auditors. The paper takes as its motivation the fall in the number of accountants registering as qualified auditors in the UK...
Audit professionals are charged with gathering evidence and expressing their opinions on the financial claims made by others. In New Zealand, as elsewhere, these opinions are relied upon for a myriad of decisions as to the economic position and operations of an organisation. The educational...
This study considers the possibility of auditing students' ethical judgment being affected by two factors, namely ethical orientation and gender. While tests revealed that more idealistic students judged some unethical situations more strictly than did less idealistic students, overall no...
This paper seeks to address the perceived failure of university teaching to foster critical understanding of audit practice and to identify a potential remedy. It contributes to the debate (Maltby, 2001, “Second thoughts about ‘Cases in Auditing’,” Accounting Education: an international journal,...
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