An educational theory for teaching auditing and assurance after Enron
by Saeed Askary; Rick Van Sant
International Journal of Management in Education (IJMIE), Vol. 8, No. 3, 2014

Abstract: We developed an educational model for teaching and learning auditing topics based on the concept of 'scholarship of teaching'. The new legislative regulatory and governmental rules had to be raised for protecting 'the public interests' in the aftermath of corporate collapses. These collapses have resulted in a series of new reforms in auditing and assurance education that should be exploited for the benefit of the public interests. The educational programme must be directed toward teaching future accountants and auditors to be more aware of and accountable for the consequences of the corporate collapses in favour of the public interests.

Online publication date: Sat, 26-Jul-2014

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