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”...
The controller at Great Mountain Casino is faced with the task of designing a basic set of internal controls for two Casino Transaction Kiosks (CTKs) before they will be turned on, loaded, and activated. Fortunately, he has experience setting up the new internal...
Practicing accountants commonly apply judgment when computing financial statement numbers. However, intermediate accounting textbooks rarely discuss judgment, leaving accounting students with the erroneous impression that accounting computations each have “one right...
There is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980’s and early 1990’s to just over 100 per year in recent years....