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Journal Articles

What You Do Know Can Hurt You: An Instructional Case Requiring Application of Professional Standards to an Ethical Dilemma Facing an Auditor and Tax Preparer

David J. Hess, Mark H. Haney, Carol S. MacPhail
Journal: Current Issues in Auditing
Current Issues in Auditing (2017) 11 (1): I1–I9.
https://doi.org/10.2308/ciia-51671
Published: 01 January 2017
...-C Section 240 “Consideration of Fraud in a Financial Statement Audit,” and IRS Circular 230 “Regulations Governing Practice Before the Internal Revenue Service.” A survey questionnaire administered to students who completed the case during an upper-level accounting course suggests that students...
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