Challenges to audit education for the 21st century: A survey of curricula, course content, and delivery methods

Document Type

Article

Publication Date

8-2003

Abstract

This paper reports the results of a survey of auditing and assurance courses in the U.S. and several other countries conducted during 2000–2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded data on a total of 285 auditing and assurance courses taught at 188 colleges and universities in the United States, Canada, and several other countries. The syllabi data were analyzed on a number of dimensions and the results compared to two prior surveys of auditing courses (Frakes 1987; Groomer and Heintz 1994).

Our findings document substantial changes in content (e.g., new or expanded coverage of fraud, information technology, and assurance services) and pedagogy (e.g., increased use of team projects, student presentations, cases, and the Internet) in both introductory and advanced auditing courses over the past several years. These changes are discussed in the context of events that significantly impacted auditing education and practice from the late 1980s through the end of the 1990s.

Comments

Copyright 2003 American Accounting Association

A link to full text has been provided for authorized subscribers.

Publication Title

Issues in Accounting Education

Published Citation

Johnson, E. N., Baird, J., Caster, P., Dilla, W. N., & et al. (2003). Challenges to audit education for the 21st century: A survey of curricula, course content, and delivery methods. Issues in Accounting Education, 18(3), 241-263. http://dx.doi.org/10.2308/iace.2003.18.3.241

DOI

10.2308/iace.2003.18.3.241

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