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Journal Articles

The Effect of an Audit Firm’s Ethics Scandal on Client Acquisition Practices

Kevin Hale, J. Mike Truelson
Journal: Current Issues in Auditing
Current Issues in Auditing (2023) 17 (2): P26–P34.
https://doi.org/10.2308/CIIA-2022-033
Published: 01 September 2023
... behavior that unequivocally violates ethical professional guidelines. Also different from certain prior scandals, KPMG quickly admitted guilt in the matter and took swift action by dismissing the implicated partners. auditor reputation unethical behavior KPMG scandal auditor switches audit...
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Journal Articles

Introductory Audit Homework Handouts: A Bridge from Class to Auditors' Professional Responsibilities

James Hansen
Journal: Current Issues in Auditing
Current Issues in Auditing (2017) 11 (2): I1–I21.
https://doi.org/10.2308/ciia-51868
Published: 01 September 2017
... in the auditing profession. The Homework Handouts focus on auditor switches, independence, ethical dilemmas, and PCAOB inspection reports. Students complete the Homework Handouts throughout a semester of introductory audit. After completing each assignment, students should be ready for class discussion. I...
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Includes: Supplementary data