... exercises, students analyze auditor’s reports to detect deviations from the PCAOB standard unqualified auditor’s report. During the third exercise, students use the Giving Voice to Values (GVV) approach to plan a strategy for correcting an auditor’s report error, despite their audit manager’s initial...

...Christine Cheng; Renee Flasher ABSTRACT Two cases help students identify the influence that self-interest can have on ethical decision making and encourage them to practice “giving voice to values.” The learning objectives are to: (1) increase student awareness of the role of ethical fading...