New challenges at WHK LLP: A case for incorporating characteristics of private companies in classroom teaching

Kate Jelinek, Devendra Kale and Anis Triki

Journal of Accounting Education, 2025, vol. 71, issue C

Abstract: This paper highlights the importance of incorporating key characteristics of private companies into accounting education. While many accounting graduates begin careers in public accounting, they eventually choose careers in industry, which is comprised mostly of private companies. In this paper, we call on educators to incorporate private–public company differences into classroom teaching to better prepare accounting graduates for future careers. To address this need, we provide a novel case study. Empirical results demonstrate that exposure to the case study and related classroom discussion significantly improves students’ understanding of nuances of private companies. Specifically, students demonstrate greater understanding of key differences between private and public companies, how such differences influence auditing concerns, and finally, how market forces and pressures differ between public and private companies. In sum, our case and related empirical results suggest that exposing students to key characteristics of private firms may prepare them for future careers.

Keywords: Accounting curriculum; Audit risk; Auditing; Company characteristics; Private companies (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0748575125000156
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:71:y:2025:i:c:s0748575125000156

DOI: 10.1016/j.jaccedu.2025.100964

Access Statistics for this article

Journal of Accounting Education is currently edited by Natalie Tatiana Churyk

More articles in Journal of Accounting Education from Elsevier
Bibliographic data for series maintained by Catherine Liu ().