Using 'EDGAR' in accounting education: an example from an advanced auditing course

Autor:	Tom Oxner, Kyleen Whitehead Hawkins
Rok vydání:	1996
Předmět:	Class (computer programming) business.industry Accounting The Internet Electronic data Audit Commission Accounting education business Electronic filing Education Course (navigation)
Zdroj:	Journal of Accounting Education. 14:99-105
ISSN:	0748-5751
DOI:	10.1016/0748-5751(95)00029-1
Popis:	This paper discusses the use of the Securities and Exchange Commission's (SEC) electronic filing system called EDGAR (Electronic Data Gathering, Analysis, and Retrieval) in an advanced auditing course. EDGAR is used to supplement the study of the operations and functions of the SEC. Students are required to access EDGAR through the Internet and to obtain reports of various companies for discussion in class. Focus is on the role of the auditor in reporting on client information contained in the reports. The purpose of the exercise is to help make students aware of the power and magnitude of the Internet as an information resource.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::fe43cdf067e2010388c355b3bdf09b27 https://doi.org/10.1016/0748-5751(95)00029-1 Zobrazit plný text záznamu Full Text from ScienceDirect