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Why Use Multiple-Choice Questions on Accounting Certification Examinations?

Volume 8, 2011

With the continued growth in popularity of professional certification examinations has come increasing interest in the composition and equity of the questions on such tests. Multiple-choice (MC) questions are easier to grade than constructed response (CR) questions,...

Adding Value to the Master of Accounting Curriculum Through an International Travel Experience

Volume 8, 2011

Internationalization of the accounting curriculum has been a primary area of concern for educators and researchers for at least the last fifty years. They have suggested that accounting educators have failed to restructure the accounting curriculum to equip graduates...

Myth, Paradigms and Academic Accounting Research: A Comment on “Reading and Understanding Academic Research in Accounting” (Gordon and Porter, 2009)

Volume 8, 2011

Gordon and Porter (2009) provide a guide to reading and evaluating the academic accounting literature aimed at Master’s students and “future practitioners.” While the article has value as a guide to the historical publishing norms of a certain type of research, this...

The US SEC’s Case Against National Century Financial Enterprises’ Auditors: The Danger in Using Management Representations as Sufficient Appropriate Audit Evidence

Volume 8, 2011

Deloitte & Touche, LLP performed annual audits of National Century Financial Enterprises, Inc.’s (NCFE)1 financial statements from 1999 through 2001. Robert Harbrecht was the audit engagement partner and Brian Spires was the audit engagement manager. NCFE, a...

The Research Project Course: A Model for Bringing Accounting Research into the Classroom

Volume 8, 2011

How to engage students with academic research presents an ongoing challenge for accounting professors. This article describes a course, along with recounting its historical development, which is being successfully used to meet this challenge. The “research project”...

Controls on Casino Transaction Kiosks at Great Mountain Casino: A Case Study

Volume 7, 2010

The controller at Great Mountain Casino is faced with the task of designing a basic set of internal controls for two Casino Transaction Kiosks (CTKs) before they will be turned on, loaded, and activated. Fortunately, he has experience setting up the new internal...

Using Judgment to Measure the Allowance for Doubtful Accounts

Volume 7, 2010

Practicing accountants commonly apply judgment when computing financial statement numbers. However, intermediate accounting textbooks rarely discuss judgment, leaving accounting students with the erroneous impression that accounting computations each have “one right...

Undergraduate Preparation and Dissertation Methodologies of Accounting PhDs Over the Past 40 Years

Volume 7, 2010

There is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980’s and early 1990’s to just over 100 per year in recent years....

Student Perceptions of Oral Communications Requirements in the Accounting Profession

Volume 7, 2010

Oral communication skills are important for success in the accounting profession. However, recent studies found that accounting majors have higher than average oral communication apprehension. Few studies have tested students’ perceptions of the oral communications...

How Divergent Are Pedagogical Views toward the Fraud/Forensic Accounting Curriculum?

Volume 6, 2009

Accounting programs around the world have been revising their curricula to include courses in “fraud/forensic” accounting. Yet, an initial review of these courses indicates there may be divergent approaches to their development. This article identifies the...

Reading and Understanding Academic Research in Accounting: A Guide for Students

Volume 6, 2009

The ability to read and understand academic research can be an important tool for practitioners in an increasingly complex accounting and business environment. This guide was developed to introduce students to the world of academic research. It is not intended for PhD...

Detail Plus Inc. (DPI) – Auditing the Income Taxes of a Family Owned Business in the Caribbean

Volume 6, 2009

In this case, you assume the role of a tax auditor investigating a local family- owned business. Several aspects of this taxpayer’s case lead you to feel uneasy with the income taxes paid to the government. Drawing on your knowledge of analytical audit procedures and...

Jones Company: A Case on Corporate Governance, SOX and Audit Committee Protocol

Volume 6, 2009

This case provides senior-level accounting majors and graduate students a perspective and an appreciation of topics in areas of corporate governance, The Sarbanes Oxley Act (SOX) and board of directors/audit committee protocol. Utilizing role playing, this case has a...

A Financial Statement Analysis Project for Introductory Financial Accounting

Volume 6, 2009

This paper describes a financial statement analysis project useful in both preparer- based and user-based introductory courses in financial accounting. The project requires students to analyze trends in corporate performance, to evaluate corporate financial decisions,...

Establishing an Internal Audit Department: The Case of the Schwan Food Company

Volume 5, 2008

An effective internal audit department adds value to its organization in numerous ways. It helps the organization to achieve its objectives, improves risk management, strengthens internal controls, and enhances overall corporate governance. This case describes the...
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Journal Contents

  • Volume 1, 2004
  • Volume 1, 2004
  • Volume 2, 2005
  • Volume 2, 2005
  • Volume 3, 2006
  • Volume 3, 2006
  • Volume 4, 2007
  • Volume 4, 2007
  • Volume 5, 2008
  • Volume 5, 2008
  • Volume 6, 2009
  • Volume 6, 2009
  • Volume 7, 2010
  • Volume 7, 2010
  • Volume 8, 2011
  • Volume 8, 2011
  • Volume 9, 2012
  • Volume 9, 2012
  • Volume 10, 2013
  • Volume 10, 2013
  • Volume 11, 2014
  • Volume 11, 2014
  • Volume 12, 2015
  • Volume 12, 2015
  • Volume 13, 2016
  • Volume 13, 2016
  • Volume 14, 2017
  • Volume 14, 2017
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