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Volumn 19, Issue 7, 2004, Pages 889-896

International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies

Author keywords

Accounting education; Auditors; Competences

Indexed keywords


EID: 84993069586     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900410549411     Document Type: Review
Times cited : (82)

References (15)
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    • American Accounting Association – Accounting Education Change Commission
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    • (1996) Position and Issues Statement of the Accounting Education Change Commission
  • 2
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    • American Institute of Certified Public Accountants
    • The Beamer Committee Report American Institute of Certified Public Accountants New York, NY
    • American Institute of Certified Public Accountants (1969), Report of the Committee on Education and Experience Requirements for CPAs, (The Beamer Committee Report), American Institute of Certified Public Accountants, New York, NY.
    • (1969) Report of the Committee on Education and Experience Requirements for CPAs
  • 3
    • 0038105192 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants
    • The American Institute of Certified Public Accountants New York, NY
    • American Institute of Certified Public Accountants (1999), AICPA Core Competency Framework for Entry into the Accounting Profession, The American Institute of Certified Public Accountants, New York, NY.
    • (1999) AICPA Core Competency Framework for Entry into the Accounting Profession
  • 4
    • 84865391079 scopus 로고
    • The feasibility of professional schools: an empirical study
    • Bremser, W.G., Brenner, V. and Dascher, P.E. (1977), “ The feasibility of professional schools: an empirical study ”, The Accounting Review, Vol. 52 No. 2, pp. 465-473.
    • (1977) The Accounting Review , vol.52 , Issue.2 , pp. 465-473
    • Bremser, W.G.1    Brenner, V.2    Dascher, P.E.3
  • 5
    • 84992995935 scopus 로고
    • Report of the committee on course and curricula
    • The Accounting Review
    • Committee on Course and Curricula (1963), “ Report of the committee on course and curricula ”, The Accounting Review, Vol. 38 No. 3, pp. 601-607.
    • (1963) Committee on Course and Curricula , vol.38 , Issue.3 , pp. 601-607
  • 6
    • 84992989334 scopus 로고
    • Accounting Education Change Commission and American Accounting Association, Accounting Education Series
    • American Accounting Association Sarasota, FL
    • Francis, M.C., Mulder, T.C. and Stark, J.S. (1995), Accounting Education Change Commission and American Accounting Association, Accounting Education Series, Vol. 12, Intentional Learning: A Process for Learning to Learn in the Accounting Curriculum, American Accounting Association, Sarasota, FL.
    • (1995) Intentional Learning: A Process for Learning to Learn in the Accounting Curriculum , vol.12
    • Francis, M.C.1    Mulder, T.C.2    Stark, J.S.3
  • 7
    • 84993104639 scopus 로고    scopus 로고
    • International Federation of Accountants, Education Committee
    • International Federation of Accountants New York, NY
    • International Federation of Accountants, Education Committee (1998), Competence-Based Approaches to The Professional Preparation of Accountants, International Federation of Accountants, New York, NY.
    • (1998) Competence-Based Approaches to The Professional Preparation of Accountants
  • 8
    • 84993104638 scopus 로고    scopus 로고
    • International Federation of Accountants, Education Committee
    • New York, NY
    • International Federation of Accountants, Education Committee (2003), Towards Competent Professional Accountants, New York, NY.
    • (2003) Towards Competent Professional Accountants
  • 10
    • 0004252280 scopus 로고
    • The American Institute of Certified Public Accountants New York, NY
    • Roy, R.H. and MacNeil, J.H. (1967), Horizon for a Profession, The American Institute of Certified Public Accountants, New York, NY.
    • (1967) Horizon for a Profession
    • Roy, R.H.1    MacNeil, J.H.2
  • 13
    • 84993053672 scopus 로고    scopus 로고
    • The Institute of Internal Auditors Research Foundation
    • The Institute of Internal Auditors Research Foundation Altamonte Springs, FL
    • The Institute of Internal Auditors Research Foundation (1999), Competency Framework for Internal Auditing, The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
    • (1999) Competency Framework for Internal Auditing
  • 14
    • 84992956573 scopus 로고    scopus 로고
    • The Institute of Management Accountants
    • The Institute of Management Accountants Montvale, NJ
    • The Institute of Management Accountants (1996), The 1995 Practice Analysis of Management Accounting, The Institute of Management Accountants, Montvale, NJ.
    • (1996) The 1995 Practice Analysis of Management Accounting
  • 15
    • 84911791857 scopus 로고
    • Five years of university education not required
    • Whitham, R.B. (1974), “ Five years of university education not required ”, Journal of Accountancy, pp. 93-96.
    • (1974) Journal of Accountancy , pp. 93-96
    • Whitham, R.B.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.