This paper describes an audit workplace simulation and investigates its effects on students' perceptions of competences, required as important in the auditing industry. Within the competence-based teaching framework, this training activity involves cooperative learning as it combines first-undergraduate and senior students within one team. First,…

Journal rankings lists have impacted and are impacting accounting educators and accounting education researchers around the world. Nowhere is the impact positive. It ranges from slight constraints on academic freedom to admonition, censure, reduced research allowances, non-promotion, non-short-listing for jobs, increased teaching loads, and…

Financial services are an increasingly important sector in modern economies, yet many accounting and auditing texts focus on manufacturing and retailing. This teaching note describes the role of financial institutions in transforming long-term, difficult-to-sell assets into short-term bank accounts. This is referred to as liquidity transformation.…

Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then…

This Teaching Resource outlines and reflects upon the use of an innovative corporate associate partnership scheme as part of the delivery of an Auditing course to final year undergraduate Accounting students at a university in the UK. It outlines the motivations behind a practitioner's involvement in teaching delivery, along with the formulation,…

This paper provides a web-content analysis of the curriculum and subjects of the top accounting and auditing masters identified in the Eduniversal 2012-2013 ratings of the best business schools in the world. The main aim of this study is to analyze the influence exerted by different factors on the extent to which accounting programs are…

This case provides auditing students with an opportunity to perform substantive tests of inventory using realistic-looking source documents. The learning objectives are to help students understand: (1) the procedures auditors perform in order to test inventory; (2) the source documents used in auditing inventory; and (3) the types of misstatements…