A teaching concept for auditing – evaluation of the ILPA case

Baldauf, Julia; Graschitz, Sabine; Müller, Cláudia

doi:10.1080/09639284.2020.1768568

Cited by 4 publications

(3 citation statements)

References 59 publications

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“…The results showed that auditing knowledge generally exerts a positive effect on students' perception of the accounting profession. Auditing can be classified as a traditional accounting course with management and financial accounting, but, as stated in the last paragraph, auditing and auditors can be adapted to suit millennials (Baldauf, et al, 2020). Auditing can not just concern financial statements but can also involve other areas, such as social and environmental auditing, digital technology auditing, or information system auditing (Weirich, et al, 2018).…”

Section: Discussionmentioning

confidence: 99%

Quality of Accounting Knowledge and Its Impact on Profession

2023

qas

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The purposes of this research are (1) to describe how millennials view accounting knowledge and the accounting profession and ( 2) to investigate whether their view of accounting knowledge affects the accounting profession. A survey was conducted online and obtained responses from 342 undergraduate and postgraduate accounting students across Indonesia. The data were analysed using descriptive analysis and multiple linear path analysis. The results showed that a paradigm shift has already happened among millennials. Financial and managerial accounting are not essential nowadays, while auditing, taxation, information systems, general economics, and business knowledge are deemed to be more important. Although millennials still view the accounting profession positively, the results also indicated that the accounting profession needs to adjust to millennials' demands. This research implies that the millennials currently view the accounting profession not just based on how it implements the traditional core courses of basic accounting science but also on how it implements more practical aspects of accounting science and its integration with business and management. This research provides early evidence of the adjustments that accounting educators and professionals need to make if they want to maintain the high value of accounting knowledge and the profession in the current situation.

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Section: Discussionmentioning

confidence: 99%

Quality of Accounting Knowledge and Its Impact on Profession

2023

qas

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“…The best accounting learning approach, on the other hand, is still being debated. Several scholars have proposed case study learning (Agrawal et al, 2021;Baldauf et al, 2020;Hassall et al, 1998;Plant et al, 2019;Weil et al, 2004), experimental learning (Butler et al, 2019), phenomenological learning (Healy & McCutcheon, 2010;Weil et al, 2004), seminars, and guest lectures (Suryawathy & Putra, 2014). Case studies assist students in evaluating a problem from various perspectives and considering alternative solutions to a case (Weil et al, 2004).…”

Section: Methods/approach To Learningmentioning

confidence: 99%

The Role of Forensic Accounting and Non-Financial Measurement for the Financial Audit

Mahsun,

Popoola,

Sari

2023

APFJournal

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Due to a lack of competency, including knowledge and experience, non-financial measurement skills are now required by auditors in order to prove fraud. As a result, this research aims to identify the gap between the practice requirements and the output of the audit training centre and the role of the forensic accounting curriculum in filling that gap. This research examines the best strategies for establishing competent and reliable auditing practice results. The non-participatory observation data mining method is used in this study. The study discovered that the auditing education and training centre had not taught and did not have a fraud prevention and detection curriculum based on non-financial measurement. As a result, this study recommends that Training Centre develop the audit curriculum in accordance with The International Education Standard. Furthermore, this study suggests that auditing education and training centres involve forensic accounting practitioners in team-teaching, particularly investigative audit topics.

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“…Usually, different professional degrees help to extend their understanding with adequate knowledge, which helps directly or indirectly to make the right decision, direction, and performance in audit activities (Bédard, 1989;Bedard & Herman, 2008;Bonner, 2011;Kabara et al, 2019). Some researchers measure auditors' knowledge, such as their experience, training, workshop, seminar, and educational background (Abdolmohammadi & Shanteau, 1992;Baldauf et al, 2020;Gul et al, 2013;Troy et al, 2011). Based on this concept, this study draws the below hypothesis.…”

Section: Professional Degree and Auditor's Judgmentmentioning

confidence: 99%

Does Auditor’s Attributes Impact on Professional Judgement in a Financial Audit? Empirical Evidence From Myanmar Sai

Soe

Gavurová

Oláh

et al. 2022

Business: Theory and Practice

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This study investigates auditor attributes that may influence an auditor’s judgment in a financial audit. The purpose of this study is specified to show the impact of auditor’s attributes on professional judgment on the financial auditing process. An empirical research methodology is carried out to show the impact of the attributes on professional judgments. With this approach, hypotheses have been formulated and tested using empirical data and existing theories. A quantitative survey method was followed to collect the data for this study. A questionnaire was sent to selected auditors in Myanmar SAI to collect the data relating to the factors that influence auditors’ judgment, such as gender, age, education, knowledge, position level, experience, training, location, and job cognition. The findings of this study show that variables such as age, professional degree, education level, and knowledge are highly significant in auditor judgment. The limitation of this research is the sample size, and sample characteristics are different in Myanmar SAI from other SAIs. Almost 85% of respondents are female in Myanmar SAI. Therefore, it is considered a limitation of this study.

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A teaching concept for auditing – evaluation of the ILPA case

Cited by 4 publications

References 59 publications

Quality of Accounting Knowledge and Its Impact on Profession

Quality of Accounting Knowledge and Its Impact on Profession

The Role of Forensic Accounting and Non-Financial Measurement for the Financial Audit

Does Auditor’s Attributes Impact on Professional Judgement in a Financial Audit? Empirical Evidence From Myanmar Sai

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