This essay considers the current state of the pedagogical auditing literature using a theoretical lens proposed by philosopher and literary critic René Girard. In extant pedagogical auditing cases that are based on historical events, auditors are often portrayed as villains. Presently, there are few pedagogical cases in which auditors are depicted as heroes. Appending the current literature with real world illustrations and accounts of auditors behaving virtuously would help balance the literature and improve the classroom experience for students. Moreover, these positive accounts should be memorialized in the auditing profession's history.
This content is only available via PDF.
© 2016 American Accounting Association
2016
You do not currently have access to this content.