Are Students Ready for their Future Accounting Careers? Insights from Observed Perception Gaps among Employers, Interns, and Alumni

• Shaokun (Carol) Yu
• Natalie Tatiana Churyk
• Amy (Chun-Chia) Chang

Volume 10, 2013

Although prior studies examine student, academic, employer, and alumni’s views regarding the effectiveness of accounting curriculums, no prior studies have cross- sectionally examined all views in one study over a length of time. We survey interns’ perceptions of...

An Empirical Analysis of Faculty Recruiting by Non-Doctoral Programs in Accounting

Volume 10, 2013

This paper provides a description of the relative success of non-doctoral programs at securing accounting faculty of choice. Using the logic that faculty from more prestigious doctoral programs possess more choice in the jobs they take, this paper accumulates the...

Using Modern Business Practice to Enhance the Learning Process in the Introductory Accounting Course

Volume 10, 2013

Industrial cases and projects do not connect with millennial students. They do not care about accounting for Buicks or old warehouses filled with dusty inventory. Their parents buy Buicks. They, on the other hand, understand and consume music, movies, and iPhone apps....

Disparate Methods of Combining Test and Assignment Scores into Course Grades

Volume 10, 2013

Professors utilize a variety of assessments, such as tests, quizzes, homework, projects and oral presentations to evaluate student mastery of subject matter. The various assessment scores are aggregated to arrive at a course grade. Different methods of aggregation can...

Contract Structuring Under the New Lease Accounting Rules: The Case of the Custom Design Retail, Inc.

Volume 10, 2013

In 2013, the International Accounting Standards Board and the U.S. based Financial Accounting Standards Board published a revised exposure draft that proposes significant changes to lease accounting under U.S. Generally Accepted Accounting Principles (GAAP). One...

SOX Exemption and the True Cost of Internal Controls in Small Companies: The Case of Koss

Volume 10, 2013

This case discusses the potential consequences when small public companies are exempted from Sarbanes-Oxley Section 404(b) requirements for internal control audits. Students are presented with the real world case of Koss Corp., in which a large fraud was perpetrated...

Class Selection Preferences of African-American Millennial Business School Students: A Study of Student Characteristics

Volume 10, 2013

In this study, we replicate and extend the research of Milliron (2008) by first examining class selection preferences of accounting classes in a predominantly African-American Millennial and non-Millennial student sample. The focus of the research is to explore...

A Comparative Study of What Accounting Employers in the United States and Hong Kong Expect: Implications for Curriculum and Pedagogical Design

Volume 10, 2013

This paper aims to provide a comparison between the United States and Hong Kong on what accounting employers expect of accounting graduates and the areas where accounting graduates fall short in both localities. Inadequacies as revealed through the study are in the...

Leveling the Playing Field: Can Students Succeed in Highly Technical Business Courses Devlivered Online?

Volume 10, 2013

Questions arise regarding course delivery formats as universities seek to meet demands for course flexibility while maintaining a quality curriculum. This longitudinal study considers face-to-face and online delivery formats in a highly technical, upper-level business...