Trap Doors and Trojan Horses: An Auditing Action Adventure
Trap Doors and Trojan Horses: An Auditing Action Adventure is an educational novel to be used in auditing class, at the undergraduate and graduate levels.
Computer Encryptions in Whispering Caves: An AIS Action Adventure
Computer Encryptions in Whispering Caves: An AIS Action Adventure is an educational novel to be used in an Accounting Information Systems (AIS) course, at the undergraduate and graduate courses.
The Impossible Interview: A Two-stage Interview Case for Auditing Students
Professional skepticism is a critical component of the auditor's skill set. Developing this component takes time for accounting students and new auditors. Rather than waiting until they have an internship or a full-time auditing position, students can begin practicing this essential skill earlier in their academic careers. The case presents students in their first undergraduate auditing course an introduction to the need for more complex thinking and professional skepticism in the auditing and forensic accounting areas. The case's focus is on risk assessment and critical evaluation of audit evidence, primarily through audit interviews. In addition, the case allows students to learn the value of preparation and strategy uniquely: their first attempt at the case is almost impossible to solve.
Building Airplanes in an Accounting Class: An Interactive Exercise in Managerial or Cost Accounting
The process of building paper airplanes in an accounting classroom allows students to experience an interactive, engaging, problem-solving, and fun learning environment. This publication is in the Winter 2019 issue of Accounting Instructors' Report.
Using Movie Clips to Help Teach Accounting Principles
Movie clips are a useful way to illustrate accounting principles in managerial or cost accounting along with auditing classes. They promote a fun learning environment and student engagement when faculty discuss how the clip illustrates a specific accounting concept. Movie clips illustrate managerial or cost accounting concepts such as ethics, the balanced scorecard, budgeting, process re-engineering, selling or processing further, quantitative and qualitative analysis, internal controls, value, and non-value-added activities, continuous improvement and sustainability. Movie clips illustrate auditing concepts such as ethics, learning business operations, internal controls and collusion.
10 Minute Training: Developing Critical Thinking Skills with Logic Games
Successful auditors must be adept at evaluating various types of evidence, determining reasonable responses to inquiries, and brainstorming possible means of verifying information. Many students have had limited experience with developing critical reasoning and abstract deduction skills that are necessary to be successful. We describe the use of logic games in undergraduate auditing courses to encourage critical thinking and problem solving as well as to increase student engagement. By using brief, non-accounting related logic games, We introduce these concepts to students in an everyday setting that allows them to continue their development outside the classroom. Overall, this is a tool that may be useful in other courses to encourage students to invest more fully into the development of reasoning skills.
Costly Reflections in a Midas Mirror
Costly Reflections in a Midas Mirror is an educational novel to be used in principles of managerial accounting class, MBA program or financial course. The inverse of ledgers, margins, and units, the story contains dead bodies, a wealthy client, and a drug-money laundering scheme. This supplemental text mixes fraud, murder, art, ethics, terrorism, and managerial accounting together to get a better way of learning the accounting process.
Teaching Sustainability in the Accounting Classroom
As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The methods of discussing sustainability in the classroom come from the teaching experiences of the authors. Cost, managerial, and intermediate accounting courses, as well as auditing at both the undergraduate and graduate levels, serve as conduits for sustainability concepts. Examples include discussing the triple bottom line, examining CSR reports and assurance services for them, talking about required environmental reporting and integrated reporting, and examining green balanced. scorecards. with a global perspective on sustainability.
Innovative New Apps and Uses for the Accounting Classroom
New instructional technologies provide educators with opportunities for student engagement and collaboration. This instructional resource paper reviews several recent innovative technologies, including Doceri, DisplayNote, Poll Everywhere, Top Hat, nClass and Asana
Teaching Corporate Social Responsibility in an MBA program
This paper discusses corporate social responsibility (CSR) and proposes that CSR should be taught in an MBA program and, more specifically, in a Managerial Accounting course of an MBA program. CSR aligns strongly with other managerial accounting topics typically taught in an MBA Program such as the balanced scorecard and triple-bottom line reporting.
Academic Integrity in an Online Business Communication Environment
This study uses qualitative research questions by Hofstra University as open-ended blog questions for students to use critical thinking skills to express their opinions. The students' feedback in this sample indicates that overwhelmingly (97%) of the responses mentioned one or more of the precepts of academic integrity (honesty, trust, fairness, respect and responsibility).
Grade Distributions under Different Testing Environments-Evidence from an Upper Level Accounting Class
With the spread of online education, as more and more courses are being offered online, the paper answers the important question of whether grade distributions in these online sections are comparable to in class sections of the same course.
The Impact of IFRS Adoption: A Literature Review
Globalization of capital markets has increased the need for harmonized accounting standards all over the world. Regulators believe the International Financial Reporting Standards (IFRS) developed by the International Accounting Standards Board provide harmonized financial statements. This paper reviews the extant literature, which deals with harmonization of accounting standards and presents the overall consequences of IFRS adoption.
Impact of the Size of Board of Directors on Earnings Quality when Stock Options are Expensed as per SFAS 123 (R)
January - June, 2015
The paper examines the association between the number of Board of Director (BOD) members and earnings quality when stock options are expensed under SFAS 123 (R) as part of CEO compensation. The paper analyzes the effect of expensing CEO Stock Options on earnings quality when the BOD size serves as a mitigating factor.
Granting Stock Options as Part of CEO Compensation and the Impact on Earnings Quality.
The objective of this research is to test the granting of stock options as part of CEO compensation to earnings quality. The study uses data from CompuStat and ExecuComp databases spanning the years of 2000 through 2009. The Dechow and Dichev (2002) model provides the earnings quality model.
The Impact of CEO Stock Option Expensing as per SFAS 123 (R) on Earnings Quality
June 1, 2014
This paper examines the relationship between stock option expensing as per SFAS 123 (R) as a part of CEO compensation and earnings quality. We hypothesize the expensing of CEO stock options as per SFAS 123 (R) positively influences earnings quality. Estimating earnings quality using multiple regression, we find empirical support for our hypothesis.
DISSERTATION: The Impact of Stock Option Expensing as Part of CEO Compensation and Earning Quality
The objective of this research is to test the expensing of stock options as part of CEO compensation to earnings quality. Agency theory posits a conflict between the CEO's own self-interest and that of the owners who seek to maximize the long term value of their investment. To avoid this conflict compensation should align and bond these parties.
How the Agency and Shareholder Theory Affect the Financial Statements
The purpose of this paper is to note how the Agency and Shareholder theory affects the financial reporting process. The financial reporting process is defined by the level of service that the financial statements provide to shareholders and stakeholders. By examining the Shareholder theory, and noting what impact the shareholders have on the financial statements, once can start to examine how shareholders, stakeholders and agents influence the financial reporting process in an organization and the agency conflicts that exist.
The purpose of this research is to determine the impact of material differences in the conceptual framework of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) on the financial statements.