The Development of an Audit Learning Package: SCAM - Research Reports Refereeing Process

Aug 29, 2026

Uploaded by Finn

The report outlines a rigorous refereeing process used by the Research Committee of the Institute of Chartered Accountants of Scotland for research reports. The initial proposal is sent to two independent referees, one academic and one practitioner, and the Director of Research reviews drafts in close coordination with the project. Referees assess academic rigour, the validity of the approach, whether key issues are clearly presented for the intended audience, and whether the report advances knowledge and understanding.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages207

Reading Time8 h 42 min

AccessFree to download

Research Reports Refereeing Process

Refereeing process overview

Panel of Academic Reviewers

Researchers: Christine Helliar Elizabeth Monk Lorna Stevenson Colin Allison The Development of an Audit Learning Package: SCAM The DevelopmenT of an auDiT learning package: Scam by Christine Helliar Elizabeth Monk Lisa Stevenson University of Dundee Colin Allison University of St Andrews Published by The Institute of Chartered Accountants of Scotland CA House, 21 Haymarket Yards, Edinburgh EH12 5BH First Published 2007 The Institute of Chartered Accountants of Scotland © 2006 ISBN 978-1 904574-25-4 EAN 9781904574254 This book is published for the Research Committee of The Institute of Chartered Accountants of Scotland. The views expressed in this report are those of the authors and do not necessarily represent the views of the Council of the Institute or the Research Committee. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or publisher. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopy, recording or otherwise, without prior permission of the publisher. Printed and bound in Great Britain by T J International Ltd Research Reports Refereeing Process The Research Committee applies a rigorous refereeing process to all stages of its research reports. The refereeing process operates by sending the initial research proposal to two independent referees (one academic and one practitioner) . The academic referee will either be a member of the Panel listed below or an ad hoc referee. All proposals are also reviewed by the Director of Research who remains in close contact with the project. The two referees are consulted on the academic and technical standard of the draft research report. In particular, they are asked to comment on: • the academic rigour of the document; • the validity of the approach taken in the report; • whether the presentation of the report identifies the key issues and brings these to the attention of the intended reader; and • whether the document will add to the knowledge and understanding of the interested reader. Panel of Academic Reviewers Professor V Beattie Professor J Broadbent Professor J Haslam Professor J Holland Professor W M McInnes Professor C Mallin Professor H Mellett Professor M J Page Professor C Roberts Professor M J Sherer Professor P Weetman Professor R M S Wilson University of Glasgow Royal Holloway, University of London University of Dundee University of Glasgow University of Stirling University of Birmingham Cardiff University University of Portsmouth University of Aberdeen University of Essex University of Strathclyde University of Loughborough The Research Committee is grateful to all those who participate in the refereeing process. conTenTS Foreword ........................................................................................... i Acknowledgements ........................................................................... iii Executive Summary ........................................................................... v 1 Introduction ...................................................................... 1 2 Literature Review .............................................................. 5 Introduction ............................................................................ 5 The context of higher education for accountants in the twenty-first century .............................................................. 5 The mechanics of learning ....................................................... 8 Audit teaching objectives ........................................................ 16 Computers in education ........................................................ 20 Summary ...................................................

FAQs

What criteria do referees comment on when reviewing a draft research report?

Referees comment on academic rigour, the validity of the report’s approach, whether presentation highlights key issues for the intended reader, and whether the document adds to knowledge and understanding.

Aug 29, 2026

Uploaded by Finn