Where Were the Auditors? Using AAERs in Introductory or Advanced Auditing Courses

Journal of Accounting Education, Vol. 28, No. 2, pp. 114-127, 2010

Posted: 14 Apr 2017

See all articles by James C. Hansen

James C. Hansen

Weber State University Goddard School of Business and Economics

Date Written: January 12, 2010

Abstract

I provide instructions for use of a Securities and Exchange Commission (SEC) Accounting and Auditing Enforcement Release (AAER) assignment by instructors in Introductory or Advanced Audit Courses. The assignment gives students an opportunity to use the knowledge they have gained from their auditing and other accounting courses. Students analyze what was done by individuals in a company to cause the SEC to issue an AAER and what the external auditors could have done to prevent the AAER from happening. A secondary feature of the assignment is that students are able to practice their presentation skills by presenting their analysis to their class members and instructor. The assignment can also lead to class discussion on ethics and what ethical dilemmas practicing auditors are faced with.

Keywords: Audit, Accounting and Auditing Enforcement Releases

JEL Classification: M40, M41, M42

Suggested Citation

Hansen, James C., Where Were the Auditors? Using AAERs in Introductory or Advanced Auditing Courses (January 12, 2010). Journal of Accounting Education, Vol. 28, No. 2, pp. 114-127, 2010. Available at SSRN: https://ssrn.com/abstract=2951319

James C. Hansen (Contact Author)

Weber State University Goddard School of Business and Economics ( email )

1337 Edvalson St. Dept 3803
Ogden, UT 84408
United States
801-626-6433 (Phone)

Register to save articles to
your library

Register

Paper statistics

Abstract Views
229
PlumX Metrics