The Open UniversitySkip to content

Learning from mistakes? Using corporate scandals to enhance audit teaching

Frecknall Hughes, Jane; Humphrey, Christopher and Turley, Stuart (1998). Learning from mistakes? Using corporate scandals to enhance audit teaching. International Jounal of Auditing, 2(2) pp. 89–101.

DOI (Digital Object Identifier) Link:
Google Scholar: Look up in Google Scholar


This paper examines the introduction of a case-based method of teaching auditing on courses for final year undergraduates. Set against the context of recent proclamations about the need to reform or change undergraduate accounting programmes, this method seeks to enhance students' understanding of the conflict-ridden world of auditing by requiring them to investigate and report on particular contemporary and historic corporate scandals.
The paper reviews the structure, aims and objectives of the course, the selection of the scandals and the methodology required in terms of completing the assignment. It explores the process of implementation and highlights several educational benefits and the possibilities for development in relation to other courses. In particular, the paper challenges claims that corporate scandals are not an appropriate educational vehicle due to their complexity or unrepresentativeness of general audit practice.

Item Type: Journal Article
Copyright Holders: 1998 John Wiley & Sons, Ltd.
ISSN: 1099-1123
Keywords: corporate scandals; audit education; auditing; case studies; demonstrating audit theory in practice; inter-related themes; student involvement and reaction; integrative teaching devices; inter-related nature of teaching and research; audit expectations gap
Academic Unit/Department: Open University Business School
Item ID: 25057
Depositing User: Catherine Playle
Date Deposited: 14 Apr 2011 10:29
Last Modified: 22 Oct 2012 10:16
Share this page:


Scopus Citations

Actions (login may be required)

Policies | Disclaimer

© The Open University   + 44 (0)870 333 4340