Title: An educational theory for teaching auditing and assurance after Enron

Authors: Saeed Askary; Rick Van Sant

Addresses: School of Accounting, College of Business Administration, Abu Dhabi University, P.O. Box 59911, Abu Dhabi, UAE ' Center for Faculty Development, Abu Dhabi University, P.O. Box 59911, Abu Dhabi, UAE

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.

Keywords: auditing education; assurance; corporate collapses; educational theory; teaching and learning; Enron; public interest; corporate failures; accounting education.

DOI: 10.1504/IJMIE.2014.062962

International Journal of Management in Education, 2014 Vol.8 No.3, pp.302 - 320

Published online: 26 Jul 2014 *

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