TY - JOUR AB - 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. VL - 19 IS - 7 SN - 0268-6902 DO - 10.1108/02686900410549411 UR - https://doi.org/10.1108/02686900410549411 AU - Palmer Kristine N. AU - Ziegenfuss Douglas E. AU - Pinsker Robert E. PY - 2004 Y1 - 2004/01/01 TI - International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies T2 - Managerial Auditing Journal PB - Emerald Group Publishing Limited SP - 889 EP - 896 Y2 - 2024/03/29 ER -