EAA Discussant 2017

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PRESENTATION OUTLINE

ACCOUNTING EDUCATION: VALUE IN THE UK

DISCUSSION BY DAVID HAY
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AUDITORS IN THE UK

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GRADUATES

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REPORTED RESULTS

  • Auditors with an accounting degree:
  • Can detect earnings manipulation more effectively
  • Charge higher fees
  • Only for non-Big 4
  • Only compared to social science degrees

OTHER ISSUES

LOCATION, AUDITEE, IMPORTANCE, NAS
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EXAMINING RESULTS

INDUSTRY EXPERTS; BIG 4 AND NON BIG 4
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SUGGESTIONS

  • More descriptives
  • Where and when do different types of partner occur?
  • Trends?
  • Correlations?
  • Matching?

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OTHER COMMENTS

  • China
  • The 6 professional bodies
  • Financial sector
  • More breakdowns by university, e.g., Oxbridge

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David Hay

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