Eintrag weiter verarbeiten
Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation
Gespeichert in:
| Zeitschriftentitel: | Issues in Accounting Education |
|---|---|
| Personen und Körperschaften: | , , |
| In: | Issues in Accounting Education, 35, 2020, 2, S. 37-63 |
| Format: | E-Article |
| Sprache: | Englisch |
| veröffentlicht: |
American Accounting Association
|
| Schlagwörter: |
| author_facet |
Holtzblatt, Mark A. Foltin, Craig Tschakert, Norbert Holtzblatt, Mark A. Foltin, Craig Tschakert, Norbert |
|---|---|
| author |
Holtzblatt, Mark A. Foltin, Craig Tschakert, Norbert |
| spellingShingle |
Holtzblatt, Mark A. Foltin, Craig Tschakert, Norbert Issues in Accounting Education Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation Education Accounting |
| author_sort |
holtzblatt, mark a. |
| spelling |
Holtzblatt, Mark A. Foltin, Craig Tschakert, Norbert 1558-7983 0739-3172 American Accounting Association Education Accounting http://dx.doi.org/10.2308/issues-19-062 <jats:title>ABSTRACT</jats:title><jats:p>This case provides students with an opportunity to examine ethical issues and challenges encountered in public accounting. This real-life case occurred in South Africa, where wide-spread corruption and unethical behavior severely affected a global accounting firm. Due to the resulting negative publicity, the firm suffered significant reputational damage and underwent investigations by the audit regulator and professional accounting society. Consequently, the firm initiated major transformations of management, governance, and audit quality procedures. Students are required to research and analyze issues involving the accounting firm's South African activities. However, the matters addressed are universal and encountered by firms globally. The case learning objectives include improving understanding of the value of auditor independence, the importance of ethical behavior to a global firm's reputation, ways to promote ethical conduct, and how professional skepticism can identify ethical misconduct. The case is designed for auditing, forensic accounting, international accounting, accounting policy, and ethics courses.</jats:p> Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation Issues in Accounting Education |
| doi_str_mv |
10.2308/issues-19-062 |
| facet_avail |
Online |
| finc_class_facet |
Pädagogik Wirtschaftswissenschaften |
| format |
ElectronicArticle |
| fullrecord |
blob:ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMjMwOC9pc3N1ZXMtMTktMDYy |
| id |
ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMjMwOC9pc3N1ZXMtMTktMDYy |
| institution |
DE-D275 DE-Bn3 DE-Brt1 DE-D161 DE-Gla1 DE-Zi4 DE-15 DE-Pl11 DE-Rs1 DE-105 DE-14 DE-Ch1 DE-L229 |
| imprint |
American Accounting Association, 2020 |
| imprint_str_mv |
American Accounting Association, 2020 |
| issn |
1558-7983 0739-3172 |
| issn_str_mv |
1558-7983 0739-3172 |
| language |
English |
| mega_collection |
American Accounting Association (CrossRef) |
| match_str |
holtzblatt2020learningfromethicalviolationsinpublicaccountingasouthafricanauditscandalandafirmstransformation |
| publishDateSort |
2020 |
| publisher |
American Accounting Association |
| recordtype |
ai |
| record_format |
ai |
| series |
Issues in Accounting Education |
| source_id |
49 |
| title |
Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_unstemmed |
Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_full |
Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_fullStr |
Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_full_unstemmed |
Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_short |
Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_sort |
learning from ethical violations in public accounting: a south african audit scandal and a firm's transformation |
| topic |
Education Accounting |
| url |
http://dx.doi.org/10.2308/issues-19-062 |
| publishDate |
2020 |
| physical |
37-63 |
| description |
<jats:title>ABSTRACT</jats:title><jats:p>This case provides students with an opportunity to examine ethical issues and challenges encountered in public accounting. This real-life case occurred in South Africa, where wide-spread corruption and unethical behavior severely affected a global accounting firm. Due to the resulting negative publicity, the firm suffered significant reputational damage and underwent investigations by the audit regulator and professional accounting society. Consequently, the firm initiated major transformations of management, governance, and audit quality procedures. Students are required to research and analyze issues involving the accounting firm's South African activities. However, the matters addressed are universal and encountered by firms globally. The case learning objectives include improving understanding of the value of auditor independence, the importance of ethical behavior to a global firm's reputation, ways to promote ethical conduct, and how professional skepticism can identify ethical misconduct. The case is designed for auditing, forensic accounting, international accounting, accounting policy, and ethics courses.</jats:p> |
| container_issue |
2 |
| container_start_page |
37 |
| container_title |
Issues in Accounting Education |
| container_volume |
35 |
| format_de105 |
Article, E-Article |
| format_de14 |
Article, E-Article |
| format_de15 |
Article, E-Article |
| format_de520 |
Article, E-Article |
| format_de540 |
Article, E-Article |
| format_dech1 |
Article, E-Article |
| format_ded117 |
Article, E-Article |
| format_degla1 |
E-Article |
| format_del152 |
Buch |
| format_del189 |
Article, E-Article |
| format_dezi4 |
Article |
| format_dezwi2 |
Article, E-Article |
| format_finc |
Article, E-Article |
| format_nrw |
Article, E-Article |
| _version_ |
1792346266852655110 |
| geogr_code |
not assigned |
| last_indexed |
2024-03-01T17:36:40.241Z |
| geogr_code_person |
not assigned |
| openURL |
url_ver=Z39.88-2004&ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fvufind.svn.sourceforge.net%3Agenerator&rft.title=Learning+from+Ethical+Violations+in+Public+Accounting%3A+A+South+African+Audit+Scandal+and+a+Firm%27s+Transformation&rft.date=2020-05-01&genre=article&issn=0739-3172&volume=35&issue=2&spage=37&epage=63&pages=37-63&jtitle=Issues+in+Accounting+Education&atitle=Learning+from+Ethical+Violations+in+Public+Accounting%3A+A+South+African+Audit+Scandal+and+a+Firm%27s+Transformation&aulast=Tschakert&aufirst=Norbert&rft_id=info%3Adoi%2F10.2308%2Fissues-19-062&rft.language%5B0%5D=eng |
| SOLR | |
| _version_ | 1792346266852655110 |
| author | Holtzblatt, Mark A., Foltin, Craig, Tschakert, Norbert |
| author_facet | Holtzblatt, Mark A., Foltin, Craig, Tschakert, Norbert, Holtzblatt, Mark A., Foltin, Craig, Tschakert, Norbert |
| author_sort | holtzblatt, mark a. |
| container_issue | 2 |
| container_start_page | 37 |
| container_title | Issues in Accounting Education |
| container_volume | 35 |
| description | <jats:title>ABSTRACT</jats:title><jats:p>This case provides students with an opportunity to examine ethical issues and challenges encountered in public accounting. This real-life case occurred in South Africa, where wide-spread corruption and unethical behavior severely affected a global accounting firm. Due to the resulting negative publicity, the firm suffered significant reputational damage and underwent investigations by the audit regulator and professional accounting society. Consequently, the firm initiated major transformations of management, governance, and audit quality procedures. Students are required to research and analyze issues involving the accounting firm's South African activities. However, the matters addressed are universal and encountered by firms globally. The case learning objectives include improving understanding of the value of auditor independence, the importance of ethical behavior to a global firm's reputation, ways to promote ethical conduct, and how professional skepticism can identify ethical misconduct. The case is designed for auditing, forensic accounting, international accounting, accounting policy, and ethics courses.</jats:p> |
| doi_str_mv | 10.2308/issues-19-062 |
| facet_avail | Online |
| finc_class_facet | Pädagogik, Wirtschaftswissenschaften |
| format | ElectronicArticle |
| format_de105 | Article, E-Article |
| format_de14 | Article, E-Article |
| format_de15 | Article, E-Article |
| format_de520 | Article, E-Article |
| format_de540 | Article, E-Article |
| format_dech1 | Article, E-Article |
| format_ded117 | Article, E-Article |
| format_degla1 | E-Article |
| format_del152 | Buch |
| format_del189 | Article, E-Article |
| format_dezi4 | Article |
| format_dezwi2 | Article, E-Article |
| format_finc | Article, E-Article |
| format_nrw | Article, E-Article |
| geogr_code | not assigned |
| geogr_code_person | not assigned |
| id | ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMjMwOC9pc3N1ZXMtMTktMDYy |
| imprint | American Accounting Association, 2020 |
| imprint_str_mv | American Accounting Association, 2020 |
| institution | DE-D275, DE-Bn3, DE-Brt1, DE-D161, DE-Gla1, DE-Zi4, DE-15, DE-Pl11, DE-Rs1, DE-105, DE-14, DE-Ch1, DE-L229 |
| issn | 1558-7983, 0739-3172 |
| issn_str_mv | 1558-7983, 0739-3172 |
| language | English |
| last_indexed | 2024-03-01T17:36:40.241Z |
| match_str | holtzblatt2020learningfromethicalviolationsinpublicaccountingasouthafricanauditscandalandafirmstransformation |
| mega_collection | American Accounting Association (CrossRef) |
| physical | 37-63 |
| publishDate | 2020 |
| publishDateSort | 2020 |
| publisher | American Accounting Association |
| record_format | ai |
| recordtype | ai |
| series | Issues in Accounting Education |
| source_id | 49 |
| spelling | Holtzblatt, Mark A. Foltin, Craig Tschakert, Norbert 1558-7983 0739-3172 American Accounting Association Education Accounting http://dx.doi.org/10.2308/issues-19-062 <jats:title>ABSTRACT</jats:title><jats:p>This case provides students with an opportunity to examine ethical issues and challenges encountered in public accounting. This real-life case occurred in South Africa, where wide-spread corruption and unethical behavior severely affected a global accounting firm. Due to the resulting negative publicity, the firm suffered significant reputational damage and underwent investigations by the audit regulator and professional accounting society. Consequently, the firm initiated major transformations of management, governance, and audit quality procedures. Students are required to research and analyze issues involving the accounting firm's South African activities. However, the matters addressed are universal and encountered by firms globally. The case learning objectives include improving understanding of the value of auditor independence, the importance of ethical behavior to a global firm's reputation, ways to promote ethical conduct, and how professional skepticism can identify ethical misconduct. The case is designed for auditing, forensic accounting, international accounting, accounting policy, and ethics courses.</jats:p> Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation Issues in Accounting Education |
| spellingShingle | Holtzblatt, Mark A., Foltin, Craig, Tschakert, Norbert, Issues in Accounting Education, Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation, Education, Accounting |
| title | Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_full | Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_fullStr | Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_full_unstemmed | Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_short | Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| title_sort | learning from ethical violations in public accounting: a south african audit scandal and a firm's transformation |
| title_unstemmed | Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation |
| topic | Education, Accounting |
| url | http://dx.doi.org/10.2308/issues-19-062 |