Using SEC enforcement releases to teach auditing and ethics-related concepts

Abstract

I have presented an inventory of Accounting and Auditing Enforcement Releases (AAERs) by the Securities and Exchange Commission (SEC) for accounting educators to incorporate into their auditing, accounting, ethics, or financial accounting courses. I have organized the AAERs by audit issues in a manner consistent with the order of topics typically covered in a financial auditing class. Accounting educators can bring a dimension of realism into the classroom by using AAERs to discuss issues concerning audit planning, audit testing, accounting ethics, fraud, and financial accounting.