By Bill N. Schwartz
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Additional resources for Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 9
Earley, C. , & Kelly, P. T. (2004). A note on ethics educational interventions in an undergraduate auditing course: Is there an ‘‘Enron effect’’? Issues in Accounting Education, 19(1), 53–71. Gaa, J. , & Thorne, L. (2004). An introduction to the special issue on professionalism and ethics in accounting education. Issues in Accounting Education, 19(1), 1–6. Haywood, M. , McMullen, D. , & Wygal, D. E. (2004). Using games to enhance student understanding of professional and ethical responsibilities.
Bremser, W. , & Rollins, T. P. (1997). SEC enforcement actions against auditors: Auditing education linked to the pitfalls of audit practice. Issues in Accounting Education, 12(2), 537–560. Madison, R. , & Schmidt, J. J. (2006). Survey of time devoted to ethics in accountancy programs in North American colleges and universities. Issues in Accounting Education, 21(2), 99–109. Mintz, S. , & Morris, R. E. (2008). Ethical obligations and decision making in accounting: Text and cases. New York, NY: McGraw-Hill Irwin.
Accordingly, instructors teaching advanced or graduate auditing courses most likely will have more ﬂexibility in using AAERs in class. I try to be creative by integrating the cases throughout the semester via classroom discussion. In addition, I vary class assignments by including two or three written AAER assignments in addition to textbook exercises and an auditing simulation project. , undergraduate or graduate) of auditing coverage in the accounting program, instructors can incorporate the materials in this chapter into the classroom in a number of ways.
Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 9 by Bill N. Schwartz