Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public's and the profession's conceptions of auditor's duties, despite the auditing profession's attempt to adopt standards and practices to close this gap. In this paper, we...

The Roman Holiday Pizza Paradise case provides an audit setting that requires students to understand and perform procedures related to the audit of a fair value estimate in connection with the impairment of an unusual intangible asset, reacquired franchise rights, in the pizza restaurant...