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International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies

Kristine N. Palmer (Department of Accounting, Finance and Economics, School of Business and Economics, Longwood College, Farmville, Virginia, USA)
Douglas E. Ziegenfuss (Department of Accounting, Old Dominion University, Norfolk, Virginia, USA)
Robert E. Pinsker (Department of Accounting, Old Dominion University, Norfolk, Virginia, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 September 2004

Abstract

A domain independent perspective compares international competency studies from The Big 8 White Paper in 1989 to recent studies by the Institute of Management Accountants, Institute of Internal Auditors, International Federation of Accountants, and the American Institute of Certified Public Accountants. Educators can use these common and specialized competencies to design accounting curricula to prepare students for entry into auditing careers. Practitioners can also use them to design hiring and evaluation criteria. The job market for accounting graduates is no longer dominated by public accounting. A more generalized skill set may be taught across accounting curriculums that was previously deemed necessary. Also recent international accounting scandals have put the accounting profession under public and regulatory scrutiny. New regulation and auditing standards may regain public trust. The knowledge, skills, and abilities for entry‐level accountants are: communication skills, interpersonal skills, general business knowledge, accounting knowledge, problem‐solving skills, information technology, personal attitudes and capabilities, and computer skills.

Keywords

Citation

Palmer, K.N., Ziegenfuss, D.E. and Pinsker, R.E. (2004), "International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies", Managerial Auditing Journal, Vol. 19 No. 7, pp. 889-896. https://doi.org/10.1108/02686900410549411

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited