Educational interventions for teaching the new auditor independence rules

Roybark, Helen M.

doi:10.1016/j.jaccedu.2007.10.001

Cited by 7 publications

(3 citation statements)

References 6 publications

(8 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…A common practice reported in the literature is the teaching ethics in concert with a professional code of conduct or ethics. Accounting majors are likely required to work within a code structure using one as a motivation for the curriculum as a reasonable notion (Roybark, 2008). Due to the increasing number of corporate accounting scandals, professional accounting bodies worldwide have introduced new or revised existing codes and rules.…”

Section: Discussionmentioning

confidence: 99%

Manner Ethics Addressed in Existing Accounting Curriculum

Muhamad¹,

Salleh²,

Kasim³

2018

IJARBSS

View full text Add to dashboard Cite

This study was conducted to examine the manner in which ethics was addressed in the existing accounting curriculum, the content of syllabus by international business schools and instillation of ethics elements in the local universities' vision and mission. Ethics syllabus of top 55 international business schools and 4 local universities web pages were reviewed. Summative content analysis was used to analyse the data. The results showed that not all universities involved in this study embedded ethics in their accounting curriculum as emphasised by IES 4, AACSB or MIA. In general, the content of current syllabi focuses on corporate governance. Issues regarding moral judgment, stewardship and accountability to shareholders are rarely discussed in ethics course as well as the element of human governance. This shows that the goal of ethics education is not on moral conversion, but on helping well-intentioned students to develop the skills necessary to identify and resolve their ethical dilemmas. Not all local public universities selected in this study encourage embedding ethics through their vision and mission. This is the sign that business schools do not show their commitment to centralise ethical responsibility at their corporate level.

show abstract

Section: Discussionmentioning

confidence: 99%

Manner Ethics Addressed in Existing Accounting Curriculum

Muhamad¹,

Salleh²,

Kasim³

2018

IJARBSS

View full text Add to dashboard Cite

show abstract

“…Bingo games have been used in higher education courses in chemistry (Crute, 2000), accounting (Haywood, McMullen, & Wygal, 2004), calculus (Forman & Forman, 2008), auditing (Roybark, 2008), psychology (Vanags, George, Grace, & Brown, 2012; Weisskirch, 2009), communication studies (Krueger, 2011), and computer science (Naik, 2014).…”

Section: Bingo In Higher Educationmentioning

confidence: 99%

An Organizational Structure Game (and BINGO! Is Its Name-O)

McMahon

2017

Management Teaching Review

View full text Add to dashboard Cite

This article describes an in-class, noncomputerized, bingo game to accompany coverage of the topic of organizational structure. The game allows students to be actively involved in learning, solidify recognition and understanding of organizational structure terminology, apply understanding of organizational structure to an analysis of organizational charts to locate people and their titles, utilize critical thinking skills to recognize advantages and disadvantages of a variety of organizational structures, and develop interactive communication skills.

show abstract

“…Ballou, Cashell, and Heitger (2008) offer four alternatives for teaching introductory auditing, necessary with the increased complexity associated with multiple standard-setters and client types. Roybark (2008) describes how to teach auditor independence in a one-semester undergraduate auditing class by providing an accounting model and six educational interventions, along with supplemental resources for integration. Madison and Schmidt (2006) study attitudes about ethics education via a survey of accounting department chairs (n = 122, 23% response rate) for the largest programs in the US and Canada.…”

Section: Descriptive Articles Curtis (2008b) Describes How Utica Colmentioning

confidence: 99%