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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
Students react to two basic things when they are asked to rate a college course. Their ratings will reflect a certain response to the course content and to the method in which that content was delivered by a faculty person. We should expect that the resulting opinion...
R. Drew Sellers, Kent State University Timothy J. Fogarty, Case Western Reserve University Larry M. Parker, Case Western Reserve University The Chief Financial Officer (CFO) is a highly compensated, highly prestigious position in modern corporations. This research...
Because of the rise in education costs or inability to meet admission requirements at four-year institutions, many students begin their postsecondary education at two-year institutions as an accessible and affordable alternative to four-year colleges or universities....
“Giving Voice to Values” is a pedagogical method that shifts the focus away from traditional philosophical reasoning to an ethics education approach that emphasizes developing the capacity to express one’s opinions in a way that positively influences others. GVV...
