Sandra Scott

Journal Articles

Scott, S. (2017).  From plagiarism-plagued to plagiarism-proof: Using anonymized case assignments in intermediate accounting. Accounting Perspectives 16 (4), 247-268.

Pries, F. & Scott, S. (2015). Lakeview Hotel Investment Corporation. Issues in Accounting Education 30 (2), 105-112.

Porporato, M. & Scott, S. (2014).  Enterprise Wide Systems: Universalistic or Contingent Solutions?  Journal of Accounting, Business & Management 21 (2), 105-112.

Scott, S. (2013). Found time: Enhancing in-class learning through the use of online content delivery. Teaching and Learning Innovations.

Chapters in books

Jones, J. & Scott, S. (2012). Cyberbullying in the university classroom: A multiplicity of issues. In C. Wankel and L. Wankel (Eds.), Misbehaviour Online in Higher Education, Emerald Publishing.

Technical Reports

Pries, F. & Scott, S. (2018).  Costs and benefits of key audit matter reporting: The Australian experience.

Sandra Scott, an associate professor in the Department of Management, specializes in accounting. She holds a Master of Business Administration from McMaster University and a Bachelor of Science from the University of Toronto. Additionally, Sandra is a Chartered Financial Analyst (CFA) and a Chartered Professional Accountant (CPA, CA).  

In her recent paper, "Herbal Pharma Inc.: Conducting an Effective Group Audit," published in Accounting Perspectives, Sandra and her co-authors address the complexities of conducting group audits in an international context. As global economic activity increasingly shifts toward non-OECD countries, audit firms are encountering clients with significant operations in foreign jurisdictions. This trend necessitates engaging and overseeing local component auditors, which can lead to challenges arising from different business cultures and intra-audit miscommunications.  

Sandra’s case study focuses on the role of the group auditor overseeing the component audit of a client's Chinese subsidiary, highlighting the deficiencies detected by regulators in prior audits and the importance of robust risk analysis. The case refers to revisions proposed by standard setters such as the International Auditing and Assurance Standards Board (IAASB) and the Auditing and Assurance Standards Board (AASB) to strengthen the auditor's approach and provide enhanced guidance to practitioners.  

The case aims to deepen students' understanding of group and component audits by presenting a realistic scenario where an audit senior must navigate the challenges of ensuring audit quality and effective communication with component auditors. It also underscores the critical need for comprehensive risk analysis and adherence to updated standards to mitigate audit deficiencies.

Jones, J., Iacobelli, S., & Scott, S. (2023). Herbal Pharma Inc.: Conducting an Effective Group Audit, Accounting Perspectives, 22, 2, 179-193 https://doi.org/10.1111/1911-3838.12329.