Effectiveness of Auditing Curricula Revisited

• In Event: TLC and Teaching Considerations in Auditing and Other

Abstract

The auditing environment is constantly being confronted with new challenges that call for the adaptation of auditing curriculum. Business failures such as Enron and the resulting SOX legislation have greatly impacted the auditing environment. The purpose of this research is to assess the effectiveness of contemporary auditing curriculum. Previous research by Blouch et al., 1999, identified auditing educators’ assessment of the effectiveness of the auditing curriculum with respect to 54 auditing topics. This study, in response to SOX legislation, expands the number of auditing topics to 63, the increase resulting from SOX requirements. Survey results identify perception changes in effectiveness of the curriculum resulting from changes in the auditing environment. The results of this study should be helpful to auditing educators, as well as auditing textbook authors, in evaluating their curriculum and designing appropriate changes to improve its effectiveness in preparing accounting graduates to meet the ever changing demands and challenges in today’s global business environment.

Authors

• William Edward Blouch, Loyola University - Maryland

• Alfred R Michenzi, Loyola University - Maryland

• Thomas Andrew Ulrich, Loyola University Maryland