Examining How Auditing Text Books Cover the AICPA’S Conceptual Frameworks for Ethics

• In Event: Breakfast with Research Round Table Forum
  In Workshop: Table 4

Abstract

This article discusses these standards and examines how eight major auditing textbooks cover these topics. The results show that few of the eight examined auditing textbooks cover these important documents adequately—or at all. An appendix presents materials to help auditing professors augment their classroom coverage and to help auditing textbook authors strengthen their future textbook editions.

Authors

• Alan Reinstein, Wayne State University

• Martin A Leibowitz, Yeshiva University