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Tekijä: | Gordon, I. |
Otsikko: | Lessons to be learned: an examination of Canadian and U.S. financial accounting and auditing textbooks for ethics/governance coverage |
Lehti: | Journal of Business Ethics
2011 : JUN, VOL. 101:1, p. 29-47 |
Asiasana: | USA Canada accounting auditing business ethics fraud literature |
Kieli: | eng |
Tiivistelmä: | This article examines three editions of almost 20 financial accounting and auditing textbooks to review the state of educational content through five key topics and numerous accounting scandals. The scandals page coverage grows from the earliest to the latest editions, but it doesn't get overwhelming at any point. The sampled U.S texts had much more pages devoted to topic of scandals compared to the Canadian sample texts, as did auditing texts compared to accounting texts. This study should be of interest to any educators looking to remind students of the ethical dilemmas they will face in their future careers. |
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