Including audit regulation in the accounting curriculum |
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| Affiliation: | 1. 46 White Glen, Derriaghy, Lisburn BT17 0XN, UK;2. Centre of Medical Education, Queen''s University Belfast, Whitla Medical Building, 97 Lisburn Road, Belfast BT9 7BL, UK;3. Department of General Practice, Queen''s University Belfast, Dunluce Health Centre, 1 Dunluce Avenue, Belfast BT9 7HR, UK;1. Department of Chemistry and Biochemistry, University of Wisconsin-Milwaukee, 3210 N. Cramer St, Milwaukee, WI, 53211-3209, United States;2. Molecular Biosciences, University of Kansas, 1200 Sunnyside Ave, Lawrence, KS, 66049, United States;1. Office of Research, Endeavour College of Natural Health, Level 2, 269 Wickham St., Fortitude Valley, Brisbane, QLD, Australia;2. Australian Research Centre in Complementary and Integrative Medicine, Faculty of Health, University of Technology Sydney, Level 7, Building 10, Jones St., Ultimo, Sydney, NSW, Australia;3. Research Institute for Professional Practice, Learning and Education (RIPPLE), Charles Sturt University, Wagga Wagga, Australia;1. Virginia Tech University, United States;2. Emory University, United States;3. University of Mississippi, United States;4. Florida International University, United States |
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| 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. |
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| Keywords: | Audit regulation Audit education PCAOB Peer review Disciplinary action |
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