Perspectives on Auditing Education after Sarbanes-Oxley

Alvin A. Arens · Randal J. Elder

45 citations0/0 files storedIssues in Accounting Education

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Accounting Education and Careers Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

The events leading up to and culminating in the passage of the Sarbanes-Oxley Act of 2002 dramatically impacted the auditing profession and auditing practice. Auditing is again the primary revenue source at the major accounting firms and is growing significantly. The auditing environment after passage of the Act demands students with greater understanding of risk assessment, including business and fraud risks, forensic accounting skills, the ability to understand and document controls and link controls to assertions and audit evidence, and the competence to deal with corporate governance and other PCAOB requirements. Acquiring these skills will require changes in the basic auditing course and one or more advanced auditing courses, as well as changes in the core business and accounting curriculum.

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1989How Competitive Forces Shape Strategy 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions 2003Client Importance, Nonaudit Services, and Abnormal Accruals 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting 2014Contemporary Accounting Research 2019Consideration of Fraud in a Financial Statement Audit 2006Corporate governance and audit process

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