Purpose This exercise provides comprehensive coverage of audit materiality, assessing inherent risk, and allocating tolerable misstatement appropriate for an undergraduate auditing course. The Delphi method could be an appropriate tool in any accounting setting where the learning goals involve...

This study explores the whistleblowing judgments and intentions of accounting students utilizing scenarios involving accounting earning’s manipulations and fraud. Individual differences affect how one makes decisions yet are rarely explored in the whistleblowing literature. As such, the...