Instructions:Professional Development Articles (15%): As part of the course, students will be
required to submit three individual article assignments (not group assignment). Students will
need to research and locate an article from any professional literature within the audit
industry during the past year. A sample of professional literature accepted can be found at the
end of this syllabus. Articles more than one year old will not be accepted. After locating the
article, students will write an executive summary of what is contained in the article. The
format should be as follows:
Summary of information contained within the article.
“Problem” or “Opportunity” Statement (aka. the Critical Issue). Provide a single statement of the critical issue present in the case. If several issues are apparent, identify them in priority order. Generally, several problems are all symptoms of one overriding problem. Try to abstract up to the overriding problem after the symptoms are known.
i.e. “The critical issue is…”
Critical Factors. List (using bullet points) the key factors that give evidence that there is a problem or opportunity condition. Identify them in priority order. Explain why they are relevant.
Critical Factor #1
Critical Factor #2
Critical Factor #3
Etc.
Explanation as to why the article you chose has relevancy to the auditing environment.
Attach a copy of the article to the executive summary.
Make sure your article relates to auditing – tax and accounting articles will not be accepted and will result in an automatic failure of the assignment.
Listing of Acceptable Trade Journals
Title
Publishing Body
Journal of Accountancy
American Institute of Certified Public Accountants
Journal of Accounting Research
Wiley-Blackwell Publishing, Inc.
Pennsylvania C P A Journal
Pennsylvania Institute of Certified Public Accountants
Practical Accountant: providing the competitive edge
SourceMedia, Inc.
On Balance
Wisconsin Institute of Certified Public Accountants
Journal of Accounting, Auditing & Finance
Greenwood Publishing Group Inc.
Journal of Corporate Accounting and Finance
John Wiley & Sons, Inc.
Studies in Accounting Research
American Accounting Association
Journal of Accounting and Public Policy
Elsevier Inc.
Journal of Accounting Education
Pergamon
Today’s C P A
Texas Society of C P A’s
The Practicing C P A
American Institute Of Certified Public Accountants, Private Companies Practice Section
Issues in Accounting Education
American Accounting Association
Journal of Accounting Literature
University of Florida, Fisher School of Accounting
New Accountant
Real Estate News Corp
Sum News: the newsletter of the Massachusetts Society of CPAs
Massachusetts Society of Certified Public Accountants, Inc.
The Successful California Accountant
Society of California Accountants
Research in Accounting Regulation
J A I Press Inc.
Society of Depreciation Professionals. Journal
Society of Depreciation Professionals
The Journal of Information Systems
American Accounting Association
Research on Professional Responsibility and Ethics in Accounting
J A I Press Inc.
Journal of Forensic Accounting: auditing, fraud, and taxation
R. T. Edwards, Inc.
Journal of Accounting, Ethics & Public Policy
The Dumont Institute for Public Policy Research
The Ohio e-C P A Weekly
Ohio Society of Certified Public Accountants
Newsaccount
Colorado Society of Certified Public Accountants
The Journal of 21st Century Accounting
Nova Southeastern University
The Internet Journal of Accounting
Internet Scientific Publications, Llc.
Journal of Modern Accounting and Auditing
U S A – China Business Review (Journal),
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