Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 9

Cover......Page 1
Advances in accounting education: teaching and curriculum innovations......Page 2
List of contributors......Page 8
Teaching the income statement: Framing the discussion within the context of earnings quality......Page 11
Comprehensive income......Page 13
Income from continuing operations......Page 15
Operating income and earnings quality......Page 16
Nonoperating income and earnings quality......Page 19
Separately reported items......Page 20
Resources......Page 22
Earnings quality and other intermediate topics......Page 23
References......Page 24
Using SEC enforcement releases to teach auditing and ethics-related concepts......Page 26
Literature review......Page 28
Compilation of AAERs......Page 29
Independence and Professional Ethics......Page 30
Due Professional Care and Skepticism/Illegal Acts......Page 39
The auditing process: Planning......Page 40
Other Planning Issues: Knowledge of the Client’s Business; Audit Programs; Control Testing versus Substantive Testing; and Analytical Review Procedures......Page 41
Applications of the auditing process......Page 48
Completing the audit and evaluating findings......Page 49
Incorporating AAERs in the classroom......Page 55
Vignettes or Written/Oral Assignments......Page 56
Other Pedagogical Issues......Page 57
Conclusion......Page 60
References......Page 61
Appendix A. Sample assignment - SEC accounting and auditing enforcement releases (AAERs) relating to independence and professional ethics......Page 63
Appendix B. Sample assignment - SEC accounting and auditing enforcement releases (AAERs) relating to confirmations......Page 64
Tax software versus paper return: the effect of a computerized decision aid on cognitive effort and student learning......Page 65
Learning as a Function of Cognitive Effort......Page 67
Hypotheses development......Page 68
Survey Administration......Page 70
Model Specification......Page 71
Efficacy with Paper Return......Page 72
Inferential Learning......Page 73
Descriptive Statistics......Page 74
Hypothesis Testing Results......Page 75
Results and implications......Page 80
Potential limitations......Page 82
References......Page 83
Revisiting hiring decisions by public accounting: the impact of educational path, age and gender......Page 85
Effect of Educational Paths in the Hiring Process......Page 87
Post-Baccalaureate Certificate in Accounting......Page 88
Effect of Age in the Hiring Process......Page 89
Participants and Task......Page 90
Experimental Design......Page 93
Educational Paths......Page 94
Limitations......Page 97
Summary and implications......Page 99
References......Page 101
Learning to interpret and reconcile tax authority......Page 103
Literature review......Page 104
Educational Environment......Page 105
Motivation for Change......Page 106
Introduction to tax research tools......Page 107
The evaluating tax authority resource......Page 109
Understanding, Applying, and Reconciling Tax Authority Lessons......Page 110
Self-Assessment Tests......Page 112
Resource Implementation......Page 113
Informal Feedback......Page 114
Formal Assessment......Page 115
Results......Page 117
Limitations......Page 119
Acknowledgments......Page 120
References......Page 121
A new approach to improving and evaluating student workplace writing skills......Page 122
Prior research-structured writing programs in accounting classes......Page 124
Development of research questions......Page 127
The design of the writing improvement program......Page 130
Results......Page 135
Style and Tone......Page 137
Spelling, Punctuation, and Grammar......Page 139
Overall evaluation of the memo......Page 142
Conclusions and limitations......Page 143
References......Page 145
Appendix A. Schedule of assignments intermediate accounting I......Page 148
Appendix B. Schedule of assignments intermediate accounting II......Page 149
Appendix C. Pre-test assignment......Page 150
Appendix D. Post-test assignment......Page 152
Organization......Page 153
Punctuation and Grammar......Page 155
Requirements of the Assignment......Page 156
PART II......Page 157
Integrating tax and financial accounting: three exercises for use in tax and financial accounting classes......Page 158
Purpose......Page 159
Educational objectives......Page 161
Implementation guidance......Page 162
Student feedback......Page 163
Alternative uses......Page 166
Notes......Page 167
References......Page 168
Suggested Instructions......Page 169
Introduction......Page 170
The Facts......Page 171
Instructions......Page 172
Suggested solution......Page 173
Suggested Instructions......Page 175
Instructions......Page 176
Suggested solution......Page 179
Suggested Instructions......Page 181
Instructions......Page 182
Suggested solution......Page 187
Follow-Up Exercise 1 - Using a balance sheet approach......Page 190
Follow-Up Exercise 2 - Use of a valuation allowance......Page 191
Follow-Up Exercise 3 - FIN 48: Accounting for uncertain tax positions......Page 193
Groupthink in accounting education......Page 195
Antecedents to Groupthink......Page 197
Symptoms of Groupthink......Page 198
Lack of consideration of ‘‘groupthink’’ in accounting education literature......Page 199
Our observations and suggestions......Page 201
Observation No. 1 - The Undergraduate Solution Set Challenge......Page 202
Observation No. 2 - The Annual Student Case Competition......Page 203
Observation No. 3 - Graduate Student Groups that Lack Heterogeneity......Page 204
General strategies to counteract groupthink......Page 205
Groupthink as a Precursor of Unethical Business Decisions......Page 206
Is Groupthink the Culprit?......Page 207
References......Page 208
The effect of fraud triangle factors on students’ cheating behaviors......Page 211
Fraud triangle concept......Page 212
Research Hypotheses......Page 213
Research Method......Page 215
Materials......Page 216
Statistical Findings......Page 217
Concluding remarks......Page 223
References......Page 224
Current factors and practices related to instructional approach in the introductory financial accounting course......Page 227
Literature review......Page 228
Research questions......Page 229
Sample Characteristics......Page 230
Factors Affecting the Choice of Teaching Approach......Page 232
Importance of Factors in Choice of Teaching Approach......Page 233
Limitations and future research......Page 235
Implications and conclusion......Page 236
Acknowledgments......Page 237
References......Page 238
Does ethics instruction make a difference?......Page 239
Moral Reasoning Ability and Behavior......Page 240
Ethics Instruction......Page 241
Hypothesis development......Page 242
Sample......Page 243
Measuring Moral Reasoning Ability......Page 245
Ethics Curriculum Intervention......Page 248
Results......Page 249
Summary and implications......Page 252
Future research......Page 253
References......Page 254
Using the Albrecht and Sack study to guide curriculum decisions......Page 257
Literature review......Page 258
Institutional setting......Page 259
Survey Instrument......Page 260
Rankings of Accounting and Finance Topics......Page 261
Comparison of Rankings of Business Topics with A&S......Page 263
Industry Effects: Topical Coverage......Page 265
Comparison of Rankings of Business Skills with A&S......Page 266
Industry Effects: Business Skills......Page 268
Comparison of Rankings of Technology Skills with A&S......Page 269
Conclusion......Page 271
References......Page 272
Using a technology-mediated approach to create a practice-feedback-interaction process for use with accounting courses......Page 273
Motivation for the study......Page 276
Basic Elements of an Instructional Design Model......Page 277
Issue No. 2: Feedback......Page 278
Issue No. 4: Instructor Immediacy......Page 279
General Information about the Courses......Page 280
About the TML Approach Used to Design Writing Aspects of the Courses......Page 281
Technology Tools Used by Both Instructor and Students......Page 282
Technology Tools Used by the Instructor......Page 283
Steps in the TML-based practice-feedback-interaction process......Page 285
Step No. 4: Determine Approach for Grading Assignment Solutions......Page 286
Step No. 7 (Optional): Provide Real-Time Interaction Opportunity......Page 287
Perspective regarding the TML approach......Page 288
Limitations of the approach......Page 290
References......Page 291
Student turned consultant: teaching the balanced scorecard using experiential learning......Page 293
Institutional Context......Page 295
Implementation guidance......Page 296
Requirement 2a: Preparing the Introductory Paragraph of the Consulting Report......Page 299
Requirement 2c: Discussing Scorecard Implementation Barriers......Page 301
Grading Worksheet......Page 302
Assessment......Page 304
Acknowledgments......Page 307
Appendix. The campus bookstore balanced  scorecard assignment......Page 308
Background......Page 309
Requirements......Page 310
The campus bookstore balanced scorecard assignment balanced scorecard template......Page 311
A preliminary study of learning objectives across the curriculum: an analysis of various accounting textbooks......Page 312
Background on analyzing accounting textbooks......Page 313
Bloom’s Taxonomy......Page 314
Author’s statements regarding learning objectives......Page 315
Students’ use of textbooks......Page 316
Evaluating learning objectives......Page 318
Associating learning objectives with Bloom’s Taxonomy......Page 321
Author’s use of alternative to learning objectives......Page 323
Potential Impact on Assessment Initiatives......Page 325
Issues Traced through the Curriculum......Page 326
Limitations and further research......Page 327
References......Page 328