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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


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


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


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


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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