. Findings – This paper's contribution to the managerial auditing education literature is based on the proposition that ethics … education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC … sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from …

and researchers, university managers and members of the accounting profession. Originality/value This special issue …

the discipline of auditing. Design/methodology/approach By using the Approaches and Study Skills Inventory for Students … research instrument the learning approaches of students in auditing at a South African residential university were measured on … extends the existing student learning literature by adding perspectives from the discipline auditing. It could stimulate …

a South African residential university in the discipline of auditing, and the topic of general controls in the … South African university, and that it was in a specific and technical topic within the single field of auditing. The study …

external audit firm's staff, companies routinely hire ex-auditors to fill numerous types of company positions. Most of these …. Clients often prefer to hire former employees of their audit firm because former auditors typically possess numerous …

Big 6 audit firm to differentiate the audit product. Also, if auditors are earning local rents due to enhanced …

been a trend to increased uniformity in accounting and auditing standards. However, uniformity in auditing also requires … uniformity in the application of those standards. This paper examines the potential for differences in application of auditing … standards due to the influence of cultural differences influencing decision-making by auditors. This study examines the effect …