This case requires a detailed analysis of impairments of both long-lived assets and goodwill for First Motors Corporation, a fictitious automobile company. By integrating multiple issues into this case, students are presented with some of the complexities and...
Teranga West Africa presents a subsidiary of a European company located in a region of the world that presents some unique opportunities and challenges for conducting business. This case can be used as an introduction to a discussion of differences in doing business...
During two recent academic years, the authors explored various aspects of the United States Internal Revenue Service’s (IRS) Volunteer Income Tax Assistance (VITA) program. They served as volunteers in three separate VITA programs, each operating under different...
This case involves applying the requirements of SFAS #150: Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity to a company that has recently gone public. As part of its IPO, Appllo Technology has issued two series of...
This paper presents an experiential learning case designed to give students a comprehensive view of earnings management. Student teams are given a common set of transactions and are asked to prepare financial statements. The amounts for some of the transactions are...
The North American Free Trade Agreement (NAFTA) countries have worked toward the signing of a Professional Mutual Recognition Agreement (PMRA) allowing for accounting professionals to practice across borders. On September 27, 2002, the representatives of the United...
The purpose of this study is to examine the factors that drive demand for distance education (DE) courses in accounting. Using a survey, data were collected from seventy-three accounting students regarding their satisfaction with distance education, perceptions of DE,...
This study investigates the impact of class attendance and the use of optional formative assessment tasks on student performance. We hypothesise that a positive relationship exists between students’ attendance rates and their success on assessment tasks. We also...
In this paper I describe two research papers that I use when I teach financial auditing. The first paper requires students to critique articles from a practitioner journal and an academic journal. The second paper requires that students interview an accounting...
This paper has two objectives. The first is to advocate that “action research” be considered as a methodology for research in accounting education. The second is to describe an on-going Action Research Project (the Project), the purpose of which has been to increase...
The case draws on the experience of Denelle Smart, assistant comptroller for financial reporting for a New Hampshire subsidiary of a London-based company. She has been assigned a role in her company’s transition from UK GAAP to International Financial Reporting...
Outside the US, the failures of Enron and Arthur Andersen remain puzzles. How could the accounting and audit failures associated with Enron and Arthur Andersen happen in the US where auditing is sophisticated, accounting principles are strong, and disclosure is...
Recent fraudulent financial scandals have the public questioning whether accountants and auditors have forgotten their professional responsibilities. Changes have been proposed by the Education Committee of the National Association of State Boards of Accountancy...
The first course in accounting is a mandatory course in most business cores. Research relating to the first course in accounting has mainly been focused on potential accounting majors. In most introductory accounting classes, non-accounting majors occupy the most...
Feedback is an important part of the learning process; however, prior research is inconclusive regarding the appropriate amount and type of feedback for effective schema. The present study examines the efficiency of rich and basic feedback in computer-based learning...
