This case affords students the opportunity to discuss stockholders’ equity issues in a unique and interesting format. The instruction of stock dividends is important; however, it typically is not very interesting. In the case of Wrigley, the stock dividend has a twist...
This paper investigates the effect of cognitive style upon subsequent performance in an introductory financial accounting at university and the decision to major in accounting. In assessing these outcomes, the study controls for students’ grade point averages, whether...
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,...
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...
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...
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...
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”...
