READINGS AND CASES



READINGS AND CASES

Topic 1 - PROFESSIONS - 2/9/00

Burns, D.C. and W.J. Haga (1977) “Much Ado About Professionalism: A Second Look at Accounting,” The Accounting Review (July), Vol. LII, No. 3, pp. 705-715.

Cook, M., "The AICPA at 100: Public Trust and Professional Pride," The Journal of Accountancy, (May, 1987), pp. 370-379.

Greenwood, E., "Attributes of a Profession," Social Work, (July, 1957), pp. 45-55.

Case to be discussed: "Filling the Pool"

Topic 2 - ETHICS - 2/16/00

Boisjoly, R., "Personal Integrity and Accountability," Accounting Horizons, (March, 1993), pp. 59-69.

Dobson, J. and M.B. Armstrong (1995) “Application of Virtue Ethics Theory: A Lesson from Architecture,” Research on Accounting Ethics, Vol. 1, pp. 187-202.

Sammons, J., "Rebellious Ethics and Albert Speer," Professional Ethics, (Fall/Winter, 1992), pp. 77-116.

Case to be discussed: "50% Billings"

Topic 3 - PROFESSIONAL ETHICS, CODE - 2/23/00

Abbott, A., "Professional Ethics," American Journal of Sociology, Vol. 88, No. 5 (1983), pp. 855-885.

AICPA, (1996), "Code of Professional Conduct," AICPA Professional Standards, Vol 2, pp. 4269, 4281-4341.

Mautz, R. and H. Sharaf (1961), The Philosophy of Auditing, Ch. 9

Zeff, S., "Does the CPA Belong to a Profession?" Accounting Horizons, (9/87), pp. 65-68.

Case to be discussed: "Conflicting Clients"

Topic 4 - INTEGRITY - 3/1/00

Carter, S.L. (1996) Integrity, HarperCollins: New York, Ch. 1-7, 12, 14.

Case to be discussed: Doing Good While Doing the Right Thing

Topic 5 - INDEPENDENCE - 3/8/00

AICPA, (1997), "Code of Professional Conduct," AICPA Professional Standards, Vol 2, pp.4411-4424.

Bartlett, R.(1991) "Auditor Independence: Some Neglected Issues," Business and Professional Ethics Journal, (Winter), pp. 43-56.

Mautz, R. and H. Sharaf (1961) The Philosophy of Auditing, Ch. 8.

Mednick, R., "Independence: Let's Get Back to Basics," The Journal of Accountancy, (January, 1990), pp. 86-93.

Sutton, M. H., "Auditor Independence: The Challenges of Fact and Appearance," Accounting Horizons, (March, 1997), pp. 86-91.

Wallman, S.M.H., "The Future of Accounting, Part III: Reliability and Auditor Independence," Accounting Horizons, Vol.10, No.4 (December, 1996), pp. 76-97.

Case to be discussed: "Independence"

Topic 6 - SCOPE OF SERVICES - 3/15/00

Burton, J. C., "A Critical Look at Professionalism and Scope of Services," Journal of Accountancy, (April, 1980), pp. 48-56.

Carmichael, D. and R. Swieringa, "The Compatibility of Auditing Independence and Management Services - An Identification of Issues," The Accounting Review, (Oct. 1968), pp. 697-705.

Corless J. and L. Parker, "The Impact of MAS on Auditor Independence: An Experiment,"Acctg Horizons, (9/87), pp.25-29.

Davidson, R.A. and C. Emby (1996) “Should Auditors Provide Nonaudit Services to Their Audit Clients?” Res.on Acc. Ethics, pp.1-20.

Klion, S. R., "MAS Practice: Are the Critics Justified?," The Journal of Accountancy, (June, 1978), pp. 72-78.

Case to be discussed: "Inventory Control Problem"

Topic 7 - MISCELLANEOUS ETHICS ISSUES - 3/22/00

Hermanson, R., L. Dykes, and D. Turner, "Enforced Competition in the Accounting Profession - Does It Make Sense?" Accounting Horizons, (12/87), pp. 13-19.

Lightner, S., Leisenring, J. and A. Winter, "Underreporting Charge- able Time," The Journal of Accountancy, (1/83), pp. 52-7.

Parlin, C. and Bartlett, R., "Prior Employment Effects and Independence in Fact," BPEJ, (1994), pp. 185-202.

Raghunathan, B., "Premature Signing-Off of Audit Procedures: An Analysis," Accounting Horizons, (6/91), pp. 71-79.

Serlin, J.E., ""Shopping Around": A Closer Look at Opinion Shopping," Journal of Accountancy, (April, 1986), pp. 120-125.

Case to be discussed: "Let Bygones Be Bygones"

Topic 8 - SUMMARY OF PROFESSIONAL ETHICS - 3/29/00

Video - "It Ain't Over 'Till the Fat Man Signs"

Levitt, A. (1998), “The Numbers Game,” news /speeches/ spch220.txt, pp. 1-8

Muczyk, J.P., E.P. Smith and G. Davis, "Holding Accountants Accountable: Why Audits Fail, How They Can Succeed," Business Horizons, (Nov./Dec., 1986), pp. 22-28.

Saul, R., "What Ails the Accounting Profession?" Accounting Horizons, (June, 1996), pp. 131-137.

Sternberg, W., "Cooked Books," Atlantic, (Jan, 1992), pp. 20-38.

Case to be discussed: Safe To Drink?

Topic 9 - PHILOSOPHY OF AUDITING - 4/5/00

Mautz, R. K. and H.A. Sharaf, The Philosophy of Auditing, Ch 1-4.

Case to be discussed: "New Client Acceptance"

Topic 10 - DUE CARE/LIABILITY - 4/12/00

Brannigan, M., "Auditor's Down Fall Shows a Man Caught in Trap of His Own Making," The Wall Street Journal, (3/4/87), p. 34.

King, R. and R. Schwartz (1997) "The Private Securities Litigation Reform Act of 1995: A Discussion of Three Provisions," Accounting Horizon, (March), pp. 92-106.

Mautz, R. and H. Sharaf (1961), The Philosophy of Auditing, Ch. 6.

Minow, N.N. (1984) "Accountants' Liability and the Litigation Explosion," J of A, (September), pp. 70-86.

Schuetze, W.(1993) "The Liability Crisis in the U.S. and Its Impact on Accounting,"Accounting Horizons, (June), pp. 88-91.

Case to be discussed: "Unexplained Prosperity

Topic 11- EVIDENCE - 4/26/00

Caster, P. (1990) "An Empirical Study of Accounts Receivable Confirmations as Audit Evidence," Auditing:,(Fall), pp. 75-91.

Coglitore, F. and G. Berryman (1988) "Analytical Procedures: A Defensive Necessity," Auditing:, (Spring), pp. 150-163.

Mautz, R. and H. Sharaf (1961), The Philosophy of Auditing, Ch. 5.

Rebele, J., J. Heintz, and G. Briden (1988) "Independent Auditor Sensitivity to Evidence Reliability," Auditing:,(Fall), 43-51.

Case to be discussed:"Whatever Happened to All Those Credit Slips?"

Topic 12 - FRAUD AUDITING - 5/3/00

AICPA (1997) "Consideration of Fraud in a Financial Statement Audit: Statement of Auditing Standards No. 82," J of A, (April), pp. 88-99.

Guy, D.M. and K. Pany, "Fraud in a Financial Statement Audit: What Every Auditing Student Should Know About SAS No. 82," Handout published by AICPA, 1997.

Mancino, J.(1997), "The Auditor and Fraud," JofA,(April), pp. 32-6.

Video - "Cooking the Books: What Every Accountant Should Know About Fraud," Certified Fraud Examiners, 1991.

Case to be discussed: "What A Pair of Workaholics!"

Topic 13 - RESEARCH ON AUDITOR DECISION MAKING - 5/10/00

Bedard, J. and M. Chi, "Expertise in Auditing," Auditing: A Journal, (Vol.12, Supplement, 1993), pp. 21-45.

Tversky, A., Kahneman, D., "Judgement Under Uncertainty: Heuristics and Biases," Science, Vol. 185, pp. 1124-31.

Case to be discussed: "Ignore the Error"

Topic 14 - THE FUTURE OF AUDITING - 5/17/00

AICPA (1998), “CPA Vision, J of A, (December) pp. 1-22 (after Thomas)

Elliott, R. K., "The Future of Audits," The Journal of Accountancy, (September, 1994), pp. 74-82.

Elliott, R. K., "Confronting the Future: Choices for the Attest Function," Accounting Horizons, (September, 1994), pp. 106-124.

Pincus, K. and W. Holder (1997) “Expansion of Assurance Services: Educational Issues,” (Working Paper - University of Arkansas).

Thomas, J. (1998), “The Future - It Is Us,” J of A, (December) pp.23-24

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