Volume 13, 2016
This article examines the underreporting of practice credential possession (e.g., CPA, CMA, and CIA) as presented in James R. Hasselback’s 2014-2015 Accounting Faculty Directory. The sample comprises all full-time faculty teaching at U.S. schools who earned their...
Volume 14, 2017
Recent research indicates that class scheduling influences the academic performance of college students. Specifically, it finds that grades for early-morning classes are systematically lower than for classes held later in the day, all else being equal. Building on...
Volume 14, 2017
This paper describes a service learning project developed to enhance the coverage of costing concepts in an introductory Managerial Accounting course. The assignment entails a service learning fieldtrip where students help prepare a meal at a local soup kitchen and...
Volume 14, 2017
Public officials are entrusted with hard-earned tax dollars meant to benefit the community in ways set out by elected representatives. Controls and policies are put into place to ensure that individuals do not misappropriate those funds for other purposes, including...
Volume 14, 2017
The Sino-Forest Case provides a real-world example of financial misstatement and audit failure.[1] The case encompasses related parties, auditing procedures for tangible assets, and internal controls. Sino-Forest Corporation was engaged primarily in the purchase and...
Volume 14, 2017
In 2014, Ferguson Pumps Inc. (Ferguson) opened a facility (Le Pumps) in Europe, which builds and sells pumps throughout Europe. Ferguson sold inventory to Le Pumps; some of which remain in Le Pumps’ inventory at year-end. Ferguson Pumps capitalized Le Pumps and also...
Uncategorized
In 2014, Ferguson Pumps Inc. (Ferguson) opened a facility (Le Pumps) in Europe, which builds and sells pumps throughout Europe. Ferguson sold inventory to Le Pumps; some of which remain in Le Pumps’ inventory at year-end. Ferguson Pumps capitalized Le Pumps and also...
Uncategorized
Volume 13, 2016
George Joseph, University of Massachusetts Lowell The case based on the experiences of Vodafone in India, presents perspectives on international taxation and tax planning in multiple tax jurisdictions. Followed widely by accountants, tax and legal professionals...
Volume 13, 2016
Kenneth J. Smith, Salisbury University David J. Emerson, Salisbury University This article examines the underreporting of practice credential possession (e.g., CPA, CMA, and CIA) as presented in James R. Hasselback’s 2014-2015 Accounting Faculty Directory. The sample...
Volume 13, 2016
Leisa L. Marshall, Southeast Missouri State University Cynthia E. Bolt-Lee, The Citadel Research reveals the challenges of engaging students in the introductory accounting course (Jones and Fields, 2001), possibly due to the lack of relevance perceived by students...
