TY  - CHAP
AB  - Abstract Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is too brief to support a strong understanding of auditor independence. Independence rules have the force of professional law for the independent auditor (PCAOB, 2015). Threats to firm independence can arise from events and circumstances such as investments in the client, loans from the client, past-due fees, contingent fees, deposits in the client, gifts and job offers. Student test results from a five-year rotation of alternative auditor independence lecture support materials demonstrate that using the actual AICPA Code of Professional Conduct reduces student performance. However, this drag on student performance was mostly offset by the positive impacts of simultaneous use of an independence decision tree developed for this chapter and tested as a teaching material for classrooms use.
VL  - 23
SN  - 978-1-83867-669-8, 978-1-83867-670-4/1574-0765
DO  - 10.1108/S1574-076520200000023010
UR  - https://doi.org/10.1108/S1574-076520200000023010
AU  - Anderson Dawn
AU  - Wengler Donald (Don)
ED  - Charles Richard Baker
PY  - 2020
Y1  - 2020/01/01
TI  - An Evaluation of Methods for Teaching Auditing Students Auditor Independence Compliance Rules
T2  - Research on Professional Responsibility and Ethics in Accounting
T3  - Research on Professional Responsibility and Ethics in Accounting
PB  - Emerald Publishing Limited
SP  - 179
EP  - 192
Y2  - 2024/04/19
ER  -