Issues in Accounting Education

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Lessons of the HealthSouth Fraud: An Insider's View
Issues in Accounting Education - Tập 28 Số 4 - Trang 901-912 - 2013
Weston L. Smith
Moving Beyond Student Ratings: A Balanced Scorecard Approach for Evaluating Teaching Performance
Issues in Accounting Education - Tập 28 Số 1 - Trang 49-75 - 2013
Kate Hughes, Gwen R. Pate
ABSTRACT:This position paper proposes a viable alternative to higher education's current focus on student ratings as the primary metric for summative teaching evaluations (i.e., for personnel decisions). In contrast to the divergent opinions among educational researchers about the validity of student ratings, a strong consensus exists that summative measures derive...... hiện toàn bộ
Global Adoption of International Financial Reporting Standards: Implications for Accounting Education
Issues in Accounting Education - Tập 28 Số 2 - Trang 209-220 - 2013
Beverley Jackling
A French Experience of an IFRS Transition
Issues in Accounting Education - Tập 28 Số 2 - Trang 221-234 - 2013
Carole Bonnier, Frédéric Demerens, Christopher Hossfeld, Anne Le Manh
ABSTRACT: In 2005, IFRS became mandatory for consolidated financial statements of French-listed companies. Our students had increasingly international backgrounds, internships, and jobs after graduation. Therefore, we felt the need to modify our French GAAP-based introductory accounting class to a course using IFRS. This article describes the challen...... hiện toàn bộ
Exploring Millennial Student Values and Societal Trends: Accounting Course Selection Preferences
Issues in Accounting Education - Tập 23 Số 3 - Trang 405-419 - 2008
Valerie C. Milliron
The values that younger (Millennial) versus older (non-Millennial) students express in choosing a class are contrasted with the skills and attitudes they need to compete. The first half of the paper reviews current literature regarding Millennial student expectations, skill competitiveness, and work opportunities. This is followed by examining priorities on class section selection as a veh...... hiện toàn bộ
Self-Regulated Learning Interventions in the Introductory Accounting Course: An Empirical Study
Issues in Accounting Education - Tập 28 Số 3 - Trang 435-460 - 2013
Lana L. Becker
ABSTRACT: Self-regulated learning skills have been shown to have a positive impact on achievement in the academic setting, enabling graduates to become lifelong learners in professional settings. Although the importance of lifelong learning skills is well articulated in the accounting education literature, this study is the first to address concerns ...... hiện toàn bộ
The Impact of Pre- and Post-Lecture Quizzes on Performance in Intermediate Accounting II
Issues in Accounting Education - Tập 28 Số 3 - Trang 461-485 - 2013
Alisa G. Brink
ABSTRACT: The purpose of this paper is to report the results of an investigation of the impact of online quizzing on accounting majors' examination performance in the second intermediate accounting course. Specifically, course sections with no quizzes, post-lecture quizzes, and a combination of pre- and post-lecture quizzes are compared. The data are...... hiện toàn bộ
Retraction: Ramm Wholesale: Reviewing Audit Work
Issues in Accounting Education - Tập 29 Số 4 - Trang 587-587 - 2014
Douglas Kalesnikoff, Fred Phillips
The Marketability of Options for Meeting the 150-Hour Requirement: An Empirical Analysis of Public Accounting Firm Recruiting Intentions
Issues in Accounting Education - Tập 28 Số 3 - Trang 537-553 - 2013
D. Shawn Mauldin, Róbert Braun, R. Charles Viosca, Michael A. Chiasson
ABSTRACT:Students are often concerned with, and advisors are often confronted with, questions about the best way to obtain the 150 hours required for CPA licensure in most states and jurisdictions. This research provides insight through an experiment in which CPAs in public accounting provide assessments about how actively their organization would recruit job candi...... hiện toàn bộ
What Influences Accounting Research? A Citations-Based Analysis
Issues in Accounting Education - Tập 29 Số 1 - Trang 1-60 - 2014
Amy E. Dunbar, David P. Weber
ABSTRACT We compile and analyze the reference lists from papers published in nine accounting journals over the period 1996–2011 to identify the individual antecedent works that have been cited the most often by accounting research. We conduct our analyses separately for different topical areas (audit, financial, managerial, tax, other) and research m...... hiện toàn bộ
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