Rogue Trader: using a movie to teach a large auditing class

Warren Maroun and Tasneem Joosub

Accounting Research Journal, 2012, vol. 25, issue 2, 100-112

Abstract: Purpose - The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls. Design/methodology/approach - A ten‐point questionnaire and Chi‐square test are used to explore self‐perceived cognizance of control awareness, design, testing, and application. Findings - A movie dealing with practical internal control issues may be a valuable part of audit instruction techniques. Research limitations/implications - The research is exploratory and non‐longitudinal. No effort is made to quantify changes in assessment or post academic work performance. Practical implications - Given the increased relevance of a sound system of internal controls, audit and accounting educators have a practical and moral duty to provide sound instruction on internal control design, testing and application. Using a movie to complement traditional lectures may be useful in this regard. Originality/value - Noting the growing relevance of a sound system of internal controls for organizations, the research explores a means of making lectures on internal controls “come alive” by introducing practical considerations into the audit classroom.

Keywords: South Africa; Universities; Accounting; Auditing; International standards; Teaching methods; Lectures; Film; Large classes (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:v:25:y:2012:i:2:p:100-112

DOI: 10.1108/10309611211287297

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