for Journals by Title or ISSN
for Articles by Keywords
help
  Subjects -> EDUCATION (Total: 1657 journals)
    - ADULT EDUCATION (24 journals)
    - COLLEGE AND ALUMNI (9 journals)
    - E-LEARNING (21 journals)
    - EDUCATION (1384 journals)
    - HIGHER EDUCATION (112 journals)
    - INTERNATIONAL EDUCATION PROGRAMS (3 journals)
    - ONLINE EDUCATION (27 journals)
    - SCHOOL ORGANIZATION (10 journals)
    - SPECIAL EDUCATION AND REHABILITATION (32 journals)
    - TEACHING METHODS AND CURRICULUM (35 journals)

EDUCATION (1384 journals)            First | 1 2 3 4 5 6 7 | Last

Showing 601 - 800 of 857 Journals sorted alphabetically
International Journal of Research Studies in Educational Technology     Open Access   (Followers: 10)
International Journal of Research Studies in Language Learning     Open Access   (Followers: 14)
International Journal of Science and Mathematics Education     Hybrid Journal   (Followers: 21)
International Journal of Science and Technology Education Research     Open Access   (Followers: 7)
International Journal of Science Education     Hybrid Journal   (Followers: 25)
International Journal of Science Education, Part B Communication and Public Engagement     Hybrid Journal   (Followers: 8)
International Journal of Servant-Leadership     Full-text available via subscription  
International Journal of Social Media and Interactive Learning Environments     Hybrid Journal   (Followers: 11)
International Journal of Sociology of Education     Open Access   (Followers: 4)
International Journal of Solution-Focused Practices     Open Access   (Followers: 2)
International Journal of STEM Education     Open Access   (Followers: 4)
International Journal of Sustainability in Higher Education     Hybrid Journal   (Followers: 12)
International Journal of Teaching and Case Studies     Hybrid Journal   (Followers: 6)
International Journal of Technology and Design Education     Hybrid Journal   (Followers: 12)
International Journal of Technology and Educational Marketing     Full-text available via subscription   (Followers: 3)
International Journal of Technology Enhanced Learning     Hybrid Journal   (Followers: 22)
International Journal of Training Research, The     Hybrid Journal   (Followers: 6)
International Journal on School Disaffection     Full-text available via subscription  
International Online Journal of Education and Teaching     Open Access   (Followers: 1)
International Quarterly of Community Health Education     Full-text available via subscription   (Followers: 1)
International Research in Education     Open Access   (Followers: 6)
International Research in Geographical and Environmental Education     Hybrid Journal   (Followers: 6)
International Review of Economics Education     Hybrid Journal   (Followers: 1)
International Review of Education     Hybrid Journal   (Followers: 10)
International Review of Qualitative Research     Full-text available via subscription   (Followers: 42)
International Review of Research in Open and Distance Learning     Open Access   (Followers: 25)
International Studies in Catholic Education     Hybrid Journal   (Followers: 4)
International Studies in Sociology of Education     Hybrid Journal   (Followers: 17)
InterScientia     Open Access  
Intervention in School and Clinic     Hybrid Journal   (Followers: 1)
Investigaciones Sobre Lectura     Open Access  
Irish Educational Studies     Hybrid Journal   (Followers: 2)
Irish Journal of Academic Practice     Open Access   (Followers: 1)
Issues and Trends in Educational Technology     Open Access  
Italiano LinguaDue     Open Access  
JEELS : Journal of English Education and Linguistics Studies     Open Access  
Journal for Counselor Preparation and Supervision     Open Access   (Followers: 2)
Journal for Educators, Teachers and Trainers     Open Access   (Followers: 1)
Journal for Language Teaching = Tydskrif vir Taalonderrig     Full-text available via subscription   (Followers: 3)
Journal for Learning Through the Arts     Open Access   (Followers: 7)
Journal for Multicultural Education     Hybrid Journal   (Followers: 3)
Journal for the Study of Sports and Athletes in Education     Hybrid Journal   (Followers: 2)
Journal of Abnormal Child Psychology     Hybrid Journal   (Followers: 8)
Journal of Academic Ethics     Hybrid Journal   (Followers: 3)
Journal of Academy of Dental Education     Hybrid Journal  
Journal of Access Policy and Practice     Full-text available via subscription  
Journal of Accounting Education     Hybrid Journal   (Followers: 4)
Journal of Adolescent & Adult Literacy     Full-text available via subscription   (Followers: 9)
Journal of Adult Development     Hybrid Journal   (Followers: 7)
Journal of Advances in Medical Education & Professionalism     Open Access   (Followers: 8)
Journal of Adventure Education & Outdoor Learning     Hybrid Journal   (Followers: 7)
Journal of Aesthetic Education     Full-text available via subscription   (Followers: 2)
Journal of Agricultural Education and Extension, The     Hybrid Journal   (Followers: 3)
Journal of Appreciative Education     Open Access  
Journal of Architectural Education     Hybrid Journal   (Followers: 9)
Journal of Assessment and Institutional Effectiveness     Full-text available via subscription   (Followers: 1)
Journal of Attention Disorders     Hybrid Journal   (Followers: 2)
Journal of Behavioral Education     Hybrid Journal   (Followers: 4)
Journal of Beliefs & Values: Studies in Religion & Education     Hybrid Journal   (Followers: 6)
Journal of Biological Education     Hybrid Journal   (Followers: 1)
Journal of Business Ethics Education     Full-text available via subscription   (Followers: 2)
Journal of Case Studies     Open Access   (Followers: 1)
Journal of Cases in Educational Leadership     Hybrid Journal   (Followers: 7)
Journal of Chemical Education     Full-text available via subscription   (Followers: 22)
Journal of Child and Adolescent Psychiatric Nursing     Hybrid Journal   (Followers: 6)
Journal of Childhood Studies     Open Access  
Journal of Cognitive Education and Psychology     Full-text available via subscription   (Followers: 8)
Journal of College Student Development     Full-text available via subscription   (Followers: 8)
Journal of College Student Psychotherapy     Hybrid Journal   (Followers: 1)
Journal of College Student Retention : Research, Theory and Practice     Full-text available via subscription   (Followers: 4)
Journal of Computing in Higher Education     Hybrid Journal   (Followers: 13)
Journal of Contemporary Water Resource & Education     Hybrid Journal   (Followers: 3)
Journal of Copyright in Education & Librarianship     Open Access   (Followers: 9)
Journal of Creative Behavior     Hybrid Journal   (Followers: 9)
Journal of Criminal Justice Education     Hybrid Journal   (Followers: 5)
Journal of Curriculum and Instruction     Open Access   (Followers: 4)
Journal of Curriculum and Pedagogy     Hybrid Journal   (Followers: 3)
Journal of Curriculum and Teaching     Open Access   (Followers: 1)
Journal of Curriculum Studies     Hybrid Journal   (Followers: 15)
Journal of Curriculum Theorizing     Open Access  
Journal of Dance Education     Hybrid Journal   (Followers: 5)
Journal of Deaf Studies and Deaf Education     Hybrid Journal   (Followers: 8)
Journal of Dental Education     Full-text available via subscription   (Followers: 1)
Journal of Developmental and Physical Disabilities     Hybrid Journal   (Followers: 8)
Journal of Distance Learning     Full-text available via subscription   (Followers: 17)
Journal of Diversity in Higher Education     Full-text available via subscription   (Followers: 14)
Journal of Early Childhood Teacher Education     Hybrid Journal   (Followers: 11)
Journal of Early Intervention     Hybrid Journal   (Followers: 5)
Journal of Economic Education     Open Access  
Journal of Economic Education     Hybrid Journal   (Followers: 6)
Journal of Economics and Economic Education Research     Full-text available via subscription   (Followers: 2)
Journal of Education Advancement & Marketing     Full-text available via subscription  
Journal of Education and e-Learning Research     Open Access   (Followers: 5)
Journal of Education and Learning     Open Access   (Followers: 2)
Journal of Education and Learning     Open Access   (Followers: 10)
Journal of Education and Practice     Open Access   (Followers: 14)
Journal of Education and Research     Open Access   (Followers: 2)
Journal of Education and Training     Open Access   (Followers: 1)
Journal of Education and Training Studies     Open Access   (Followers: 1)
Journal of Education and Work     Hybrid Journal   (Followers: 14)
Journal of Education Finance     Full-text available via subscription  
Journal of Education for Business     Hybrid Journal  
Journal of Education for Students Placed at Risk (JESPAR)     Hybrid Journal   (Followers: 2)
Journal of Education for Sustainable Development     Hybrid Journal   (Followers: 7)
Journal of Education for Teaching: International research and pedagogy     Hybrid Journal   (Followers: 15)
Journal of Education in New Century     Open Access  
Journal of Education Policy     Hybrid Journal   (Followers: 18)
Journal of Educational Administration     Hybrid Journal   (Followers: 5)
Journal of Educational Administration and History     Hybrid Journal   (Followers: 2)
Journal of Educational and Developmental Psychology     Open Access   (Followers: 17)
Journal of Educational and Psychological Consultation     Hybrid Journal  
Journal of Educational Change     Hybrid Journal   (Followers: 7)
Journal of Educational Computing Research     Full-text available via subscription   (Followers: 10)
Journal of Educational Development     Open Access   (Followers: 1)
Journal of Educational Issues     Open Access  
Journal of Educational Leadership, Policy and Practice     Full-text available via subscription   (Followers: 12)
Journal of Educational Measurement     Hybrid Journal   (Followers: 5)
Journal of Educational Research     Hybrid Journal   (Followers: 20)
Journal of Educational Research and Evaluation     Open Access  
Journal of Educational Social Studies     Open Access   (Followers: 6)
Journal of Educational Studies     Full-text available via subscription   (Followers: 1)
Journal of Educational Technology Systems     Full-text available via subscription   (Followers: 34)
Journal of Educational, Cultural and Psychological Studies     Open Access  
Journal of Edugeography     Open Access  
Journal of Elementary Science Education     Hybrid Journal   (Followers: 9)
Journal of Emerging Trends in Educational Research and Policy Studies     Full-text available via subscription  
Journal of Emotional and Behavioral Disorders     Hybrid Journal   (Followers: 3)
Journal of Engineering Education     Hybrid Journal   (Followers: 3)
Journal of English and Arabic Language Teaching     Open Access   (Followers: 1)
Journal of English for Academic Purposes     Hybrid Journal   (Followers: 9)
Journal of Entrepreneurship Education     Full-text available via subscription   (Followers: 2)
Journal of Environmental Education     Hybrid Journal   (Followers: 5)
Journal of European CME     Open Access  
Journal of Executive Education     Open Access  
Journal of Experiential Education     Hybrid Journal   (Followers: 1)
Journal of Experimental Education     Full-text available via subscription   (Followers: 3)
Journal of Extension     Free   (Followers: 2)
Journal of Faculty Development     Full-text available via subscription   (Followers: 4)
Journal of Further and Higher Education     Hybrid Journal   (Followers: 27)
Journal of Gay & Lesbian Issues in Education     Hybrid Journal   (Followers: 6)
Journal of General Education     Full-text available via subscription   (Followers: 2)
Journal of Geography in Higher Education     Hybrid Journal   (Followers: 9)
Journal of Global Citizenship & Equity Education     Open Access   (Followers: 1)
Journal of Health Education Teaching Techniques     Full-text available via subscription   (Followers: 1)
Journal of Higher Education Outreach and Engagement     Open Access   (Followers: 10)
Journal of Higher Education Policy and Management     Hybrid Journal   (Followers: 24)
Journal of Higher Education, The     Full-text available via subscription   (Followers: 32)
Journal of Hispanic Higher Education     Hybrid Journal   (Followers: 4)
Journal of Hospitality & Tourism Education     Hybrid Journal   (Followers: 7)
Journal of Hospitality, Leisure, Sport & Tourism Education     Full-text available via subscription   (Followers: 1)
Journal of Immersion and Content-Based Language     Hybrid Journal   (Followers: 6)
Journal of Inquiry and Action in Education     Open Access   (Followers: 2)
Journal of Intellectual & Developmental Disability     Hybrid Journal   (Followers: 34)
Journal of Interactive Media in Education     Open Access   (Followers: 6)
Journal of International Academic Research     Open Access   (Followers: 2)
Journal of International Education in Business     Hybrid Journal   (Followers: 2)
Journal of International Education Research     Open Access   (Followers: 6)
Journal of International Mobility     Full-text available via subscription   (Followers: 1)
Journal of Interprofessional Education & Practice     Full-text available via subscription   (Followers: 2)
Journal of Language and Cultural Education     Open Access   (Followers: 1)
Journal of Language Identity & Education     Hybrid Journal   (Followers: 12)
Journal of Latinos and Education     Hybrid Journal   (Followers: 4)
Journal of Law and Education     Full-text available via subscription   (Followers: 10)
Journal of Learning Analytics     Open Access   (Followers: 2)
Journal of Learning Disabilities     Hybrid Journal   (Followers: 22)
Journal of Learning Spaces     Open Access   (Followers: 11)
Journal of Legal Education     Open Access   (Followers: 6)
Journal of Legal Studies Education     Hybrid Journal   (Followers: 8)
Journal of Library & Information Services in Distance Learning     Hybrid Journal   (Followers: 166)
Journal of Machine Learning Research     Open Access   (Followers: 26)
Journal of Marketing Education     Hybrid Journal   (Followers: 7)
Journal of Marketing for Higher Education     Hybrid Journal   (Followers: 12)
Journal of Mathematics Teacher Education     Hybrid Journal   (Followers: 14)
Journal of Media Law     Hybrid Journal   (Followers: 11)
Journal of Media Literacy Education     Open Access   (Followers: 1)
Journal of Mixed Methods Research     Hybrid Journal   (Followers: 25)
Journal of Montessori Research     Open Access   (Followers: 1)
Journal of Moral Education     Hybrid Journal   (Followers: 6)
Journal of Multicultural Counseling and Development     Hybrid Journal   (Followers: 5)
Journal of Multilingual and Multicultural Development     Hybrid Journal   (Followers: 14)
Journal of Museum Education     Hybrid Journal   (Followers: 17)
Journal of Music Teacher Education     Hybrid Journal   (Followers: 8)
Journal of Nano Education     Full-text available via subscription  
Journal of NELTA     Open Access   (Followers: 3)
Journal of New Approaches in Educational Research     Open Access   (Followers: 3)
Journal of Nonprofit Education and Leadership     Full-text available via subscription   (Followers: 6)
Journal of Nursing Scholarship     Hybrid Journal   (Followers: 7)
Journal of Occupational Therapy, Schools, & Early Intervention     Hybrid Journal   (Followers: 25)
Journal of Online Learning and Teaching     Open Access   (Followers: 26)
Journal of Outdoor Recreation, Education, and Leadership     Full-text available via subscription   (Followers: 9)
Journal of Pedagogy     Open Access   (Followers: 7)
Journal of Peer Learning     Open Access   (Followers: 5)
Journal of Philosophy of Education     Hybrid Journal   (Followers: 14)
Journal of Physical Education and Sports     Open Access   (Followers: 4)
Journal of Planning Education and Research     Hybrid Journal   (Followers: 12)
Journal of Political Science Education     Hybrid Journal   (Followers: 8)
Journal of Praxis in Multicultural Education     Open Access   (Followers: 3)
Journal of Pre-College Engineering Education Research     Open Access  
Journal of Primary Education     Open Access   (Followers: 5)
Journal of Psychoeducational Assessment     Hybrid Journal   (Followers: 2)

  First | 1 2 3 4 5 6 7 | Last

Journal Cover Journal of Accounting Education
  [SJR: 0.489]   [H-I: 24]   [4 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 0748-5751
   Published by Elsevier Homepage  [3043 journals]
  • International transfer pricing in multinational enterprises
    • Authors: Christian Plesner Rossing; Martine Cools; Carsten Rohde
      Abstract: Publication date: Available online 18 March 2017
      Source:Journal of Accounting Education
      Author(s): Christian Plesner Rossing, Martine Cools, Carsten Rohde
      Current curricula in management accounting stress the role of transfer pricing as a tool for measuring the performance of responsibility centers and their managers. Recently, however, multinational enterprises (MNEs) have felt increasing pressure to comply with transfer pricing tax regulation. As a result, tax risk management considerations play a key role in the transfer pricing decisions of MNEs today. This case seeks to provide you with examples of the core principles of international transfer pricing, as well as to allow you to discuss international transfer pricing in the context of responsibility accounting. Specifically, the case study is a fictional MNE, allowing you to apply the OECD Guidelines in practice to cross-border transfers within an MNE, and to discuss the implications of tax-based transfer pricing for responsibility accounting. As a basis for working on the case study, the Appendix provides an overview of the ‘OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations’ (OECD, 2010), hereafter OECD Guidelines, upon which most transfer pricing regulations worldwide are based. It includes an introduction to the arm’s length principle, OECD-accepted transfer pricing methods, and comparability analysis procedures for identifying comparable transactions between independent parties. The case study assumes that you are familiar with responsibility accounting and transfer pricing as discussed by standard management accounting textbooks.

      PubDate: 2017-03-22T10:22:41Z
      DOI: 10.1016/j.jaccedu.2017.02.002
       
  • Truffle in paradise: Job costing for a small business
    • Authors: Kimberly A. Zahller
      Abstract: Publication date: Available online 9 March 2017
      Source:Journal of Accounting Education
      Author(s): Kimberly A. Zahller
      Textbooks and case studies that simply provide direct materials and direct labor costs for job costing problems do not give the reader a true picture of the difficulty in developing these costs, especially for small business owners. “Truffle in Paradise” presents a case based on a very real situation where the entrepreneur, Thor Rasmussen, has started a premium truffle business in his spare time; the business is growing but Thor has no idea if it is profitable because he has not costed his truffles and does not know if his prices are appropriate. The case walks you through the process of determining the costs of his truffles, applying a costing model to analyze his prices, performing sensitivity analyses on labor and material costs, and producing a pro-forma income statement. Student feedback reported that the case opened their eyes to the complexity of costing and planning in small businesses.

      PubDate: 2017-03-09T17:25:04Z
      DOI: 10.1016/j.jaccedu.2017.02.003
       
  • The role of secondary sources on the taxation of digital currency
           (Bitcoin) before IRS guidance was issued
    • Authors: Andrew Gross; Jeff Hemker; Jamie Hoelscher; Brad Reed
      Abstract: Publication date: Available online 24 February 2017
      Source:Journal of Accounting Education
      Author(s): Andrew Gross, Jeff Hemker, Jamie Hoelscher, Brad Reed
      This case explores the tax issues related to transactions when substantial authoritative guidance is lacking. The case involves the Winklevoss twins’ purchase of tickets on Virgin Galactic’s SpaceshipTwo using the digital currency Bitcoins. At the time the purchase was made, there was no substantial tax guidance related to digital currency transactions. Since the Winklevoss twins anticipate future Bitcoin transactions, they have come to you to help them understand how their use of digital currency was previously reported and how the recent IRS guidance will affect those reporting decisions. You will be required to assume the role of the Winklevoss twins’ professional tax advisor at the time of the original transaction, before the IRS provided guidance regarding Bitcoin transactions. You will need to determine if the appreciation in the Bitcoins should have been reported as taxable income. If so, you will need to determine whether the Bitcoins should be treated as currency or property potentially subject to the capital gain/loss rules. You will need to find secondary authorities available at the time, to provide professional guidance. You should compare the guidance provided by secondary sources to the guidance subsequently issued by the IRS. Finally, you should discuss whether or not an amended return is required, permissible or beneficial.

      PubDate: 2017-02-25T12:51:24Z
      DOI: 10.1016/j.jaccedu.2017.02.001
       
  • Special Issue on Big Data
    • Authors: Natalie T. Churyk; Diane Janvrin; Marcia Weidenmier Watson
      Abstract: Publication date: Available online 12 February 2017
      Source:Journal of Accounting Education
      Author(s): Natalie T. Churyk, Diane Janvrin, Marcia Weidenmier Watson


      PubDate: 2017-02-17T16:34:22Z
      DOI: 10.1016/j.jaccedu.2017.01.001
       
  • Mystery, Inc.: A Big Data case
    • Authors: Kathryn Enget; Gabriel D. Saucedo; Nicole S. Wright
      Abstract: Publication date: Available online 2 February 2017
      Source:Journal of Accounting Education
      Author(s): Kathryn Enget, Gabriel D. Saucedo, Nicole S. Wright
      This case introduces you to the concepts of Big Data and data analytics in conjunction with AU 316, Consideration of Fraud in a Financial Statement Audit, and journal entry testwork. You will assume the role of a staff auditor and assist the engagement senior with journal entry testwork and data analyses for Mystery, Inc.’s 20x3 fiscal year. In the first part of the case, you will perform journal entry planning and scoping procedures, which will then be passed on to the engagement data analytics team. In the second part of the case, you will analyze the Big Data output prepared by the data analytics team to identify anomalies and to propose follow-up audit fieldwork. To prepare you for the case and to build your understanding of Big Data and data analytics, the engagement partner has also provided you a few pages of background reading on the subject matter. By completing the Mystery, Inc. case, you will gain an understanding of Big Data and AU 316 within the context of a financial statement audit, and supplement your analytical and higher order thinking skillset.

      PubDate: 2017-02-05T09:12:23Z
      DOI: 10.1016/j.jaccedu.2016.12.003
       
  • “Big Data”: A new twist to accounting
    • Authors: Diane J. Janvrin; Marcia Weidenmier Watson
      Abstract: Publication date: Available online 13 January 2017
      Source:Journal of Accounting Education
      Author(s): Diane J. Janvrin, Marcia Weidenmier Watson
      This commentary introduces the “Big Data” (hereafter, Big Data) Special Issue of the Journal of Accounting Education. We argue that while the data sets are now larger than ever before and better data analytic software is available, the primary goal of accounting has always been the same - to create and provide information to internal and external decision makers. In addition, this commentary identifies resources for incorporating Big Data into the classroom. These resources include links to free datasets, software tools, cases, and class slides. Finally, we conclude with a discussion of the articles in this Special Issue and how they fit into the existing Big Data literature.

      PubDate: 2017-01-15T21:47:45Z
      DOI: 10.1016/j.jaccedu.2016.12.009
       
  • Brittney’s Boutique: Tailoring a budget for function as well as
           fashion
    • Authors: Martin Stuebs; Scott M. Bryant; Cari Edison; Kate Reese
      Abstract: Publication date: Available online 12 January 2017
      Source:Journal of Accounting Education
      Author(s): Martin Stuebs, Scott M. Bryant, Cari Edison, Kate Reese
      This case is designed for use in an introductory managerial accounting course. The case provides you with the opportunity to extend and apply managerial accounting knowledge in the practical, real-world setting of managing the start-up of Brittney’s Boutique, a student’s entrepreneurial efforts in the retail fashion merchandising business. The case is intended to challenge you to: (1) use managerial accounting knowledge to prepare statements, analyses, and budgets; (2) recognize and understand the needs and challenges in starting a business; (3) apply Excel knowledge, skills and abilities; and (4) analyze and combine managerial accounting information to make judgments, conclusions and recommendations.

      PubDate: 2017-01-15T21:47:45Z
      DOI: 10.1016/j.jaccedu.2016.12.006
       
  • Toward integration of Big Data, technology and information systems
           competencies into the accounting curriculum
    • Authors: Deb Sledgianowski; Mohamed Gomaa; Christine Tan
      Abstract: Publication date: Available online 10 January 2017
      Source:Journal of Accounting Education
      Author(s): Deb Sledgianowski, Mohamed Gomaa, Christine Tan
      Recent initiatives of the American Accounting Association (AAA) and the Association to Advance Collegiate Schools of Business International (AACSB) have emphasized the importance of integrating Big Data and technology into the accounting curriculum. In response to these calls and to identify a common body of instructional resources toward this purpose, our paper uses the lens of the Competency Integration for Accounting Education framework to provide examples of Big Data and information systems integration into instructional resources. We loosely frame these instructional resources using accounting course subjects as the unit of analysis.

      PubDate: 2017-01-15T21:47:45Z
      DOI: 10.1016/j.jaccedu.2016.12.008
       
  • Manual journal entry testing: Data analytics and the risk of fraud
    • Authors: Rebecca Fay; Eric M. Negangard
      Abstract: Publication date: Available online 10 January 2017
      Source:Journal of Accounting Education
      Author(s): Rebecca Fay, Eric M. Negangard
      Big Data is revolutionizing the business world as it enables companies to discover valuable insight from within the vast volumes of data now available to companies. The data analysis skills related to Big Data are in high demand, yet many accountants lack the data analysis skills necessary to improve decision making within a company or increase the effectiveness and efficiency of an audit. This case provides you with a hands-on opportunity to utilize the data analysis skills that are in such high demand. You will harness the power of Big Data while performing a procedure that is required on all financial statement audits – an analysis of journal entries for potential red flags of fraud. The case is completed in two phases. First, in Phase I, you will learn how to address one of the primary challenges in the use of Big Data – “validating” the data – which ensures that the files are complete. Specifically, you will import and analyze client files in IDEA to determine if the manual journal entry file is complete or if any records are missing from the file. In Phase II, you will validate data from a second client then perform a battery of tests aimed at identifying potential red flags of fraud. To complete the second task, you will need to consider factors such as who recorded the journal entries, when the entries were created, the description provided (or lack thereof), and whether the entries were back-posted or out-of-balance. You will also learn how to use fuzzy matching and Benford’s Law.

      PubDate: 2017-01-15T21:47:45Z
      DOI: 10.1016/j.jaccedu.2016.12.004
       
  • Teaching good Excel design and skills: A three spreadsheet assignment
           project
    • Authors: Cynthia Frownfelter- Lohrke
      Abstract: Publication date: Available online 5 January 2017
      Source:Journal of Accounting Education
      Author(s): Cynthia Frownfelter- Lohrke
      Over sixty percent of AIS courses cover Excel because it is an important tool for accounting students to learn and master. Although spreadsheet programs like Excel provide powerful analytical tools for business, in practice, they are often created and used by people with minimal programming experience. Consequently, users can often develop spreadsheets containing critical errors, which, in turn, can cause significant losses for their businesses. Errors can be reduced, however, by learning and employing good spreadsheet design techniques. Good spreadsheet design also makes it easier to update and continue to use a spreadsheet over time. This paper describes a method for teaching spreadsheet design where students complete three spreadsheet assignments in an iterative and repetitive process. By the time students have completed these assignments, they will have acquired good spreadsheet design skills and improved their basic Excel skills.

      PubDate: 2017-01-07T09:33:00Z
      DOI: 10.1016/j.jaccedu.2016.12.001
       
  • The need for ‘skeptical’ accountants in the era of Big Data
    • Authors: Earl McKinney; Charles J. Yoos; Ken Snead
      Abstract: Publication date: Available online 4 January 2017
      Source:Journal of Accounting Education
      Author(s): Earl McKinney, Charles J. Yoos, Ken Snead
      Big Data is now readily available for analysis, and analysts trained to conduct effective analysis in this area are in high demand. However, there is a dearth of discussion in the literature related to identifying the important cognitive skills required for accountants to conduct effective Big Data analysis. Here we argue that accountants need to approach Big Data analysis as informed skeptics, being ever ready to challenge the analysis by asking good questions in appropriate topical areas. These areas include understanding the limits of measurement and representation, the subjectiveness of insight, the challenges of statistics and integrating data sets, and the effects of underdetermination and inductive reasoning. Accordingly, we develop a framework and an illustrative example to facilitate the training of accounting students to become informed skeptics in the era of Big Data by explaining the conceptual relevance of each of the topical areas to Big Data analysis. In addition, example questions are identified that accountants conducting Big Data analysis should be asking regarding each topic. Further, for each topic, references to additional resources are provided that students can access to learn more about effectively conducting Big Data analysis.

      PubDate: 2017-01-07T09:33:00Z
      DOI: 10.1016/j.jaccedu.2016.12.007
       
  • Data governance case at KrauseMcMahon LLP in an era of self-service BI and
           Big Data
    • Authors: Frederick J. Riggins; Bonnie K. Klamm
      Abstract: Publication date: Available online 3 January 2017
      Source:Journal of Accounting Education
      Author(s): Frederick J. Riggins, Bonnie K. Klamm
      This case increases your understanding of data governance in an era of sophisticated analytics and Big Data where corporate data integrity and data quality may be at risk. KrauseMcMahon, a large certified public accounting and business consulting firm, faces a tradeoff of increasing control of the company’s data assets versus unleashing end user innovation due to the proliferation of self-service business intelligence tools. You are required to analyze the issues in the case from organizational, financial, and technical perspectives to propose alternatives the organization should consider and make specific recommendations on how the company should proceed. By completing this case, you will demonstrate cross-disciplinary abilities related to foundational business, accounting, and broad management competencies. By addressing such competencies, the case requires your use of accounting, MIS, and upper-level business skills.

      PubDate: 2017-01-07T09:33:00Z
      DOI: 10.1016/j.jaccedu.2016.12.002
       
  • The role of data visualization and analytics in performance management:
           Guiding entrepreneurial growth decisions
    • Authors: Julia Kokina; Dessislava Pachamanova; Andrew Corbett
      Abstract: Publication date: Available online 3 January 2017
      Source:Journal of Accounting Education
      Author(s): Julia Kokina, Dessislava Pachamanova, Andrew Corbett
      This case introduces you to a small but growing e-commerce venture and asks you to assume the role of an accountant tasked with designing a performance management system that aligns with the venture’s growth objectives. Using a sample of actual customer, order, and revenue data, you are guided to develop visualizations in Excel and Tableau and communicate your findings. Finally, the case challenges you to map business problems with analytical techniques such as regression, decision trees, and clustering in order to prioritize activities and manage the growth the company has experienced to date. The case addresses a growing need for accountants to develop competency in predictive analytics (PwC, 2015).

      PubDate: 2017-01-07T09:33:00Z
      DOI: 10.1016/j.jaccedu.2016.12.005
       
  • Innovators or inhibitors? Accounting faculty resistance to new educational
           technologies in higher education
    • Authors: Kim Watty; Jade McKay; Leanne Ngo
      Pages: 1 - 15
      Abstract: Publication date: Available online 13 April 2016
      Source:Journal of Accounting Education
      Author(s): Kim Watty, Jade McKay, Leanne Ngo
      While technology affords new opportunities and benefits for educators in their teaching practice, a significant number of faculty are resistant to adopting new technologies. Unprompted, 93% of faculty interviewed in the Australian study to be discussed in this paper pointed to accounting educator resistance as a key barrier to technology adoption and use. Adopting the Technology Acceptance Model (TAM) as a framework, this paper argues that one of the greatest challenges facing business schools and Higher Education Institutions (HEIs) in the 21st century is not new technologies themselves, but the ability of educators to embrace educational technologies. Drawing on the qualitative data to emerge from interviews with accounting educators recognised as exemplary in their use of innovative technologies, this paper explores the reasons for lack of faculty uptake and argues for academics to become innovators rather than inhibitors. The findings offer a timely insight into a twenty-first century issue affecting HEIs and, specifically, accounting academics. While carried out in the Accounting discipline, the findings may be relatable and applicable to all disciplines. A suite of recommendations are proposed for institutions, business schools and academics to consider.

      PubDate: 2016-04-17T17:13:56Z
      DOI: 10.1016/j.jaccedu.2016.03.003
      Issue No: Vol. 36 (2016)
       
  • What do we mean by accounting program quality? A decomposition of
           accounting faculty opinions
    • Authors: Timothy J. Fogarty; Aleksandra B. Zimmerman; Vernon J. Richardson
      Pages: 16 - 42
      Abstract: Publication date: Available online 1 June 2016
      Source:Journal of Accounting Education
      Author(s): Timothy J. Fogarty, Aleksandra B. Zimmerman, Vernon J. Richardson
      Institutional quality has been, and will continue to be, an important dimension of academic accounting. How we measure it, by increasingly featuring objective output measures, has taken the construct away from demonstrated meaningfulness among its most important constituency. This paper forms several research propositions that attempt to identify the antecedents of perceived accounting program quality. Using accounting faculty judgments about accounting programs provided to a popular press request – the Public Accounting Report – the results show that an institution's educational success is more important than its research productivity. More general school characteristics, including the program's accreditation profile and the reputation of the business school in which the program is embedded, are also significant in their direct association with perceived program quality. These more remote factors also indirectly impact program reputation through their significant direct effect on educational outcomes. Implications for further research are drawn.

      PubDate: 2016-06-14T13:59:41Z
      DOI: 10.1016/j.jaccedu.2016.04.001
      Issue No: Vol. 36 (2016)
       
  • Using an educational computer program to enhance student performance in
           financial accounting
    • Authors: Siew H. Chan; Qian Song; Laurie H. Rivera; Pailin Trongmateerut
      Pages: 43 - 64
      Abstract: Publication date: Available online 6 June 2016
      Source:Journal of Accounting Education
      Author(s): Siew H. Chan, Qian Song, Laurie H. Rivera, Pailin Trongmateerut
      We develop an educational computer program, Principles Aren't That Hard (PATH), to enhance intrinsic motivation and performance in accounting education. We include Blackboard and the traditional paper medium as additional system types for comparison purposes. The results show that relative to Blackboard and the traditional paper medium, PATH leads to highest intrinsic motivation, which increases system use. The findings also indicate that the effect of intrinsic motivation on system use is stronger when perceived usefulness is higher than lower. When users perceive a system to be useful for attaining their goals, this form of extrinsic motivation promotes rather than impairs intrinsic motivation which further enhances system use. Additionally, the results suggest that perceived competence fully mediates the impact of system use on performance. This study's identification of perceived competence as a mediator furthers understanding of the inconsistent findings reported in previous research on the effect of system use on performance.

      PubDate: 2016-06-14T13:59:41Z
      DOI: 10.1016/j.jaccedu.2016.05.001
      Issue No: Vol. 36 (2016)
       
  • An exploratory examination of order effects on CPA exam passage timeliness
    • Authors: Dennis Bline; Stephen Perreault; Xiaochuan Zheng
      Pages: 65 - 74
      Abstract: Publication date: Available online 6 June 2016
      Source:Journal of Accounting Education
      Author(s): Dennis Bline, Stephen Perreault, Xiaochuan Zheng
      We examine whether the order in which candidates take individual sections of the CPA exam is related to their timeliness of passing all four parts. We examine performance data from 121,234 unique candidates taking the exam during the period 2005–2013 and find that, on average, candidates who took the FAR section first passed all four sections more quickly than those who took any other section first. In addition, we find that candidates who took the BEC section first took, on average, significantly longer to pass the exam than those who took any other section first. We find some evidence that suggests that these findings are attributable to the fact that candidates who take and pass FAR (BEC) first were least (most) likely to lose credit for previously passed sections due to the requirement that all four sections of the examination be passed within an 18 month window. That is, candidates who take and pass FAR (BEC) first are least (most) likely to have to retake this section compared to all other sections.

      PubDate: 2016-06-14T13:59:41Z
      DOI: 10.1016/j.jaccedu.2016.05.003
      Issue No: Vol. 36 (2016)
       
  • Vistabeans coffee shop data analytics teaching case
    • Authors: Amy Igou; Martin Coe
      Pages: 75 - 86
      Abstract: Publication date: Available online 7 June 2016
      Source:Journal of Accounting Education
      Author(s): Amy Igou, Martin Coe
      This case engages you in a data analytics learning activity. You will use data analytics software and a sample dataset to gain an understanding of data analytics and how data analytics can be used to answer important business questions from an accountant's perspective. The intended audience is accounting information systems course students.

      PubDate: 2016-06-14T13:59:41Z
      DOI: 10.1016/j.jaccedu.2016.05.004
      Issue No: Vol. 36 (2016)
       
  • A model for teaching technology: Using Excel in an accounting information
           systems course
    • Authors: Veronda F. Willis
      Pages: 87 - 99
      Abstract: Publication date: Available online 2 June 2016
      Source:Journal of Accounting Education
      Author(s): Veronda F. Willis
      In response to recommendation #4 of the Pathways Commission Report, this teaching note describes an instructional project that allows students to learn new functions in Microsoft Excel. While this project is used in a small undergraduate Accounting Information Systems course, it can be used in larger classes and in any class where students learn technology. In addition to strengthening their understanding of Excel, students are given an opportunity to communicate their understanding of Excel via peer teaching. Since accountants use Excel frequently, students need to be exposed to the vast array of functions and capabilities in Excel in order to enhance student success in the accounting profession. Students enter the course with varying degrees of Excel experience potentially making teaching and developing projects that meet the needs of all students a daunting and challenging task. This paper explains how the experience level problem is overcome in order to help students learn Excel in an environment that not only allows them to learn how to use selected Excel skills but also allows them to learn why and when these skills are useful for accountants.

      PubDate: 2016-06-14T13:59:41Z
      DOI: 10.1016/j.jaccedu.2016.05.002
      Issue No: Vol. 36 (2016)
       
  • Things I have learned (thus far)…reflections of an accounting
           academic
    • Authors: David E. Stout
      Pages: 1 - 19
      Abstract: Publication date: Available online 21 March 2016
      Source:Journal of Accounting Education
      Author(s): David E. Stout
      The potential value of critical self-reflection in helping us (as educators) to monitor and assess aspects of our professional development is asserted by Brookfield (1995). As implied by the title, in this paper I share with readers self-reflections (or insights) regarding “things I have learned” over the course of both my professional and personal life. At a fundamental level, the paper asserts the merits of reflecting on and sharing one's own pursuits, and the potential value this sharing has on others in the academy – particularly younger accounting faculty (for development and mentoring purposes) as they themselves engage in critical self-reflection. Critical reflections are offered in each of six areas: importance of doing (seemingly) “little things” in life; forming and meeting expectations; focusing on the truly important things in life; insights from my role as a teacher; insights from my role as an administrator; and a lesson in humility. The paper includes a call for the future sharing of self-reflective insights by other accounting educators, including those of younger faculty, along with thoughts as to how this experience-sharing might be accomplished.

      PubDate: 2016-03-23T16:12:32Z
      DOI: 10.1016/j.jaccedu.2016.03.001
      Issue No: Vol. 35 (2016)
       
  • Accounting education literature review (2015)
    • Authors: Barbara Apostolou; Jack W. Dorminey; John M. Hassell; James E. Rebele
      Pages: 20 - 55
      Abstract: Publication date: Available online 5 April 2016
      Source:Journal of Accounting Education
      Author(s): Barbara Apostolou, Jack W. Dorminey, John M. Hassell, James E. Rebele
      This review of the accounting education literature includes 97 articles published during 2015 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators' Journal. This article updates prior accounting education literature reviews by organizing and summarizing recent contributions to the accounting education literature. Articles are categorized into five sections corresponding to traditional lines of inquiry: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Suggestions for research in all areas are presented. Articles presenting instructional resources and cases published in the same six journals during 2015 are listed in appendices categorized by the appropriate content area.

      PubDate: 2016-04-07T16:58:30Z
      DOI: 10.1016/j.jaccedu.2016.03.002
      Issue No: Vol. 35 (2016)
       
  • Modern Watch Company: An instructional resource for presenting and
           learning actual, normal, and standard costing systems, and variable and
           fixed overhead variance analysis
    • Authors: Maia Farkas; Lee Kersting; William Stephens
      Pages: 56 - 68
      Abstract: Publication date: Available online 10 February 2016
      Source:Journal of Accounting Education
      Author(s): Maia Farkas, Lee Kersting, William Stephens
      This paper presents an instructional resource that requires students to progress through three distinct costing approaches applied to a common data set: actual costing, normal costing, and standard costing. The resource is designed to allow students to better understand variable and fixed overhead variance analyses – in particular, the fixed overhead production volume variance. Students can complete the instructional resource either individually or in teams. The requirements of the resource give students the chance to defend a keep/drop decision by management, compare and contrast alternative costing systems, discuss some nuances across the costing systems, calculate variable overhead spending and efficiency variances as well as fixed overhead spending and production volume variances (along with a written memo to management explaining these variances), and discuss why predetermined overhead rates can make interim financial statements more reliable. Students perceived this resource as an effective learning tool that was easy to understand and that facilitated their understanding of costing systems, fixed overhead variance analysis, and the importance of predetermined overhead rates.

      PubDate: 2016-02-15T14:37:41Z
      DOI: 10.1016/j.jaccedu.2016.02.001
      Issue No: Vol. 35 (2016)
       
  • Developing student competencies: An integrated approach to a financial
           statement analysis project
    • Authors: Stephanie Dehning Grimm; Janell L. Blazovich
      Pages: 69 - 101
      Abstract: Publication date: Available online 5 February 2016
      Source:Journal of Accounting Education
      Author(s): Stephanie Dehning Grimm, Janell L. Blazovich
      This paper presents an instructional resource for an integrated financial statement analysis project. The project requires a quantitative analysis of a company's financial statements and a written research report. The project is designed to develop students' critical thinking and analytical capabilities through the application of course concepts to a real company, while also providing opportunities to develop professional competencies. Following Anson's Instructional Design Model (2007), the integrated project includes supporting activities, which are designed to aid students in achieving the project's learning goals. The supporting activities include in-class instruction on financial ratios, a computer lab session on Excel, draft papers, peer reviews of writing, and paper revisions. The integrated project also serves as an example of an assignment that is consistent with two recent education frameworks, the Integrated Competency-Based Framework (Lawson et al., 2014) and the AICPA Core Competency Framework (2015), which both advocate for increased integration of professional competencies within the accounting curriculum. Our instructional resource provides project instructions, supporting activities, as well as implementation guidance and a grading rubric. The paper discusses adaptations to tailor the project to various courses and audiences. The resources in this article are useful for instructors implementing a financial statement analysis project into accounting, finance, financial statement analysis and investment courses targeted at either the undergraduate or graduate levels.

      PubDate: 2016-02-10T14:16:34Z
      DOI: 10.1016/j.jaccedu.2016.01.001
      Issue No: Vol. 35 (2016)
       
  • Provision for income tax expense ASC 740: A teaching note
    • Authors: Tad Miller; Lindsay Miller; Jeffrey Tolin
      Pages: 102 - 126
      Abstract: Publication date: Available online 2 March 2016
      Source:Journal of Accounting Education
      Author(s): Tad Miller, Lindsay Miller, Jeffrey Tolin
      This project requires students to think critically to synthesize concepts they learned in their financial reporting and tax classes. They will use and interpret accounting standards to prepare tax provisions, comparative financial statements and the appropriate footnote disclosures. Even a simple tax provision results in a challenging project.

      PubDate: 2016-03-08T18:52:22Z
      DOI: 10.1016/j.jaccedu.2015.11.007
      Issue No: Vol. 35 (2016)
       
  • Assembling the opinion: An active learning exercise for audit students
    • Authors: Michelle Chandler Diaz
      Pages: 30 - 40
      Abstract: Publication date: Available online 7 January 2016
      Source:Journal of Accounting Education
      Author(s): Michelle Chandler Diaz
      “Assembling the opinion” is an in-class, small-group, active-learning exercise designed to help audit students become familiar with audit opinions. Students work in teams to “assemble” the wording of the audit opinion for a given fact scenario. The results from pre- and post-exercise assessments suggest that the active-learning exercise improves student learning. Data also suggest that students find the exercise enjoyable and believe that it contributes to their learning experience.

      PubDate: 2016-01-10T23:40:58Z
      DOI: 10.1016/j.jaccedu.2015.12.001
      Issue No: Vol. 34 (2016)
       
  • Ghostwriters in the cloud
    • Authors: Elizabeth Fisher; Alexander J. McLeod; Arline Savage; Mark G. Simkin
      Pages: 59 - 71
      Abstract: Publication date: Available online 14 January 2016
      Source:Journal of Accounting Education
      Author(s): Elizabeth Fisher, Alexander J. McLeod, Arline Savage, Mark G. Simkin
      Ghostwriters are “hired guns” who complete online tests, write term papers, or even take entire courses on behalf of others. Several surrogate indicators suggest that the market for ghostwriting is growing. This paper explores the antecedents, ethical considerations, and legal issues involved with ghostwriting, and discusses the authentication techniques, identity-management methodologies, and proctoring options that can help control ghostwriting activities. It also describes a pilot study that the authors conducted of a promising authentication system. Both institutions of higher learning and accounting educators can adopt policies and procedures to deal with ghostwriters, and we include a list of best practices for this problem.

      PubDate: 2016-01-15T23:52:12Z
      DOI: 10.1016/j.jaccedu.2015.11.001
      Issue No: Vol. 34 (2016)
       
  • A case of fixed asset accounting: Initial and subsequent measurement
    • Authors: Jodi L. Gissel
      Abstract: Publication date: Available online 23 November 2016
      Source:Journal of Accounting Education
      Author(s): Jodi L. Gissel
      This instructional case integrates multiple accounting concepts relating to fixed asset acquisition and subsequent measurement. You must apply accounting knowledge, professional judgment, and critical thinking skills to evaluate fixed assets and make recommendations. You must also analyze differences between fixed asset accounting under US generally accepted accounting principles and IFRS. As a student, you generally understand basic application of asset cost computation that simply recognizes the amount of cash paid for acquiring the asset. However, determining asset cost becomes challenging when you encounter more complex situations. You must consider initial measurement issues relating to a land purchase (demolition of existing building and a special assessment expenditure), interest capitalization for a self-constructed building, a nonmonetary asset exchange, and an asset retirement obligation. The case also considers subsequent measurement issues in terms of depreciation (straight-line and accelerated methods), replacement of an asset component, and impairment. The case structure is flexible and the teaching notes include alternatives for using scaled-down versions.

      PubDate: 2016-11-27T14:15:27Z
      DOI: 10.1016/j.jaccedu.2016.10.001
       
  • Enterprise system case using Microsoft Dynamics GP via DynamicsCloud
    • Authors: Marcia Weidenmier Watson; Bonnie K. Klamm; Joann Segovia; Mark W. Lehman
      Abstract: Publication date: Available online 21 October 2016
      Source:Journal of Accounting Education
      Author(s): Marcia Weidenmier Watson, Bonnie K. Klamm, Joann Segovia, Mark W. Lehman
      This case increases your understanding of enterprise systems by applying course concepts in an active-learning setting. Specifically, you build on previous course knowledge by using Microsoft Dynamics GP via a cloud provider, DynamicsCloud. Cloud applications allow companies to reduce information technology costs and use one consistent platform across the entire company, whether they have one or many locations across the globe. The case consists of three main parts (i.e., system overview, data collection and storage, and information retrieval) and integrates internal controls and exercises within each part of the case. Upon completion of this case, you will understand the basic functions of an enterprise system. Activities require you to collect and process data in the revenue and purchasing cycles, identify internal controls within the system, and provide useful information for decision making. In addition, you gain hands-on experience using an enterprise system and acquire skills that transfer to other enterprise systems or to upgraded versions of Dynamics GP, which companies can use to support global operations. The case should increase accounting information system knowledge, system navigation skills, and the ability to learn on your own.

      PubDate: 2016-10-24T22:59:05Z
      DOI: 10.1016/j.jaccedu.2016.09.002
       
  • Starbucks: Social responsibility and tax avoidance
    • Authors: Katherine Campbell; Duane Helleloid
      Abstract: Publication date: Available online 26 September 2016
      Source:Journal of Accounting Education
      Author(s): Katherine Campbell, Duane Helleloid
      This instructional case is designed to explore how accounting choices, and specifically tax minimization practices, should consider a company's overall strategy and positioning within multiple stakeholder groups. Starbucks had been successful in growing its stores and presence in the United Kingdom (UK), and described the profitable growth to investors as something it wanted to build on in other international markets. However, in its 15 years of operations in the UK, the company had paid UK corporate income taxes only once. Using a combination of legal tax avoidance practices (e.g., transfer prices, royalty payments, interest expense), Starbucks UK had effectively shifted taxable income to other Starbucks subsidiaries where it would be taxed at lower rates. In 2012, Starbucks in the UK faced a public relations furor over its failure to pay British corporate income taxes. While the tax avoidance practices Starbucks used were common among multinational companies, Starbucks had been very public in its commitment to being socially responsible and a good citizen of the communities in which it operated. This included, among other aspects, paying fair wages to employees and paying fair prices to coffee growers in developing countries. Thus, its critics found it easy to point out that not paying its fair share of taxes was inconsistent with the image Starbucks was portraying to consumers. Case questions are designed to help you think about the strategic, legal, ethical, and public relations implications of tax minimization strategies, especially when companies portray themselves as responsible “citizens” of the communities in which they operate. The questions also probe whether other characteristics of firms, including their “home” country and the nature of the business, have implications for public perceptions about corporate tax minimization strategies.

      PubDate: 2016-09-27T04:29:59Z
      DOI: 10.1016/j.jaccedu.2016.09.001
       
  • Newport Soup Inc.: An interactive inherent risk assessment case
    • Authors: Michael Cipriano; Erin L. Hamilton; Scott D. Vandervelde
      Abstract: Publication date: Available online 25 August 2016
      Source:Journal of Accounting Education
      Author(s): Michael Cipriano, Erin L. Hamilton, Scott D. Vandervelde
      In this role-play case, you will assume the role of an auditor who must gather relevant information about your client and assess inherent risk for six financial statement accounts. To initiate the process of understanding your client's business, you must email professional inquiries to the “client” (a role played by your instructor) and “ask the right questions” to acquire the information necessary to assess inherent risk. Ultimately, you are asked to prepare a professional memo documenting your assessment of inherent risk for six account balances as part of the audit planning process. An important component of the case is the performance of analytical procedures, which you must interpret using your understanding of the company and the industry in which it operates.

      PubDate: 2016-08-30T00:46:13Z
      DOI: 10.1016/j.jaccedu.2016.07.002
       
  • WhyteGlov Services: IRC Section 1060 asset acquisition
    • Authors: Donald Goldman; Vanessa Radick Makridis; Wan-Ting Wu
      Abstract: Publication date: Available online 18 August 2016
      Source:Journal of Accounting Education
      Author(s): Donald Goldman, Vanessa Radick Makridis, Wan-Ting Wu
      An asset acquisition allows the buyer to choose specific assets that will be purchased and liabilities that will be assumed, thereby reducing risk of unwanted obligations. This case study draws attention to a critical issue in asset acquisitions under the U.S. federal tax system – the purchase price allocation process specified in IRC Section 1060. You are presented with a realistic situation involving the sale of a technology company's analytics division. To solve the case, you must leverage an understanding of depreciation, amortization, and purchase price allocation rules to assess the competing incentives of the buyer and seller and present the allocations preferred by each party. You must also perform analyses to determine whether a business case exists for the buyer to assume certain loss-generating contracts from the seller. This case develops critical thinking in interdisciplinary areas (tax, financial accounting, finance, and managerial accounting) and cultivates the ability to provide professional tax-planning advice.

      PubDate: 2016-08-20T22:11:43Z
      DOI: 10.1016/j.jaccedu.2016.07.003
       
  • Do perceptions of the utility of ethics affect academic cheating?
    • Authors: Brian Winrow
      Abstract: Publication date: Available online 8 August 2016
      Source:Journal of Accounting Education
      Author(s): Brian Winrow
      Academic cheating is an epidemic that higher educational institutions have struggled to contain. The pervasiveness of cheating among business majors is alarming as students who cheat in the academic setting are more likely to engage in unethical behavior while in the workplace (Carpenter et al., 2004; McCabe et al., 1996; Nonis & Swift, 2001). While the business and accounting literature has previously explored academic and demographic characteristics associated with cheating, the extant research has not explored whether there is a relationship between students' perceptions as to the utility of ethics in the workplace (defined as the importance employers place on ethics when hiring applicants for entry-level positions) and the prevalence of academic cheating. Thus, the purpose of this research is to determine the relationship between undergraduate business and accounting students' perceptions of the utility of ethical behavior in the workplace and their likelihood to cheat in school. Using PLS-SEM, this study concludes that the frequency of cheating in each of the four categories examined (planned cheating, spontaneous cheating, plagiarism, and improper use of resources) was predicted to increase for every standardized increase in rank of ethics toward less important. The relationship existed even when testing for social desirability bias.

      PubDate: 2016-08-10T11:44:10Z
      DOI: 10.1016/j.jaccedu.2016.07.001
       
 
 
JournalTOCs
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
Fax: +00 44 (0)131 4513327
 
Home (Search)
Subjects A-Z
Publishers A-Z
Customise
APIs
Your IP address: 54.166.82.161
 
About JournalTOCs
API
Help
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-2016