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March 18, 2026The Accounting Review

New Directions in Auditing Education.

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Authors

DCD. R. CarmichaelThe University of Texas at AustinJWJohn J. WillinghamPennsylvania State University

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Overview

A survey examines textbook use in auditing education, highlighting content gaps and trends.

Key Points

  • The aim is to evaluate the current state of college-level auditing education through textbook analysis.
  • Conducted a survey of textbooks used in auditing courses by members of the American Association of Collegiate Schools of Business.
  • Identified the five leading textbooks used in over eighty-seven percent of surveyed schools.
  • Analyzed the content and emphasis of these textbooks regarding auditing topics.
  • The leading textbooks prioritize the verification of financial statement categories.
  • A significant amount of content focuses on detailed procedural advice regarding specific general ledger accounts.
  • Current trends indicate a need for more conceptual material and less remedial content in auditing courses.

Cite This Study

Carmichael et al. (1969) studied this question.

synapsesocial.com/papers/69ba422e4e9516ffd37a239chttps://doi.org/10.2308/tar-4489656
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Trends in Education for Auditors.1973
  2. 2AN APPRAISAL OF THE TEACHING AND STUDY OF AUDITING.1964
  3. 3An Auditing Curriculum for the Future.1987
  4. 4CURRENT AUDITING PROBLEMS.1950
  5. 5Audit Education for the 1980s.1978