Neil Torda | GPAE

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: Building Business Controls in a Developing Country Environment – Case Study

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...

Income Tax Service Learning Opportunities: A Look at Alternative Models

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...

The Preferred Stock Dilemma of Appllo Technology: The Impact of SFAS #150

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...

Using Experiential Learning to Teach Earnings Management: A Comprehensive Earnings Management Case

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...

NAFTA Professional Mutual Recognition Agreements: Comparative Analysis of Accountancy Certification and Licensure

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...

Student Demand for Distance Education Courses in Accounting

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,...

Optional Formative Assesment Tasks and Class Attendance: Their Impact on Student Performance

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...

Using Student-Centered Writing Assignment to Introduce Students to Accounting Research and Facilitate Interaction with Accounting Practitioners

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...

Using Action Research to Promote Increased Academic Success for Educationally Disadvantaged Students

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...

Closing the Gap When Moving from UK GAAP to IFRS: A Case for the Introductory Financial Accounting Course

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...

Enron and Arthur Andersen: The Case of the Crooked E and the Fallen A

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...

An Exploratory Study Assessing the Effectiveness of a Professional Responsibility Course

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...

Discerning Accounting and Non-Accounting Students’ Perceptions in the First Course in Accounting as a Proxy for Separate Course Delivery

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...

Applying an Instructional Learning Efficiency Model to Determine the Most Efficient Feedback for Teaching Introductory Accounting