Faculty Perspectives of Auditing Topics.

This study presents the results of a survey mailed to 735 auditing professors to ascertain their perceptions of the importance of various auditing topics. Responses were received from 223 professors (30.3% response rate). The findings reveal that there is widespread agreement, across academic rank and school's accreditation status, on the perceived importance of many topics. This information can help professors make the best use of their time by enabling them to focus on the most critical topics. The findings offer insight into curriculum development and research strategies.