Global Perspectives on Accounting Education

Detail Plus Inc. (Dpi) - Auditing the Income Taxes of a Family Owned Business in the Caribbean

In this case, you assume the role of a tax auditor investigating a local family-owned business. Several aspects of this taxpayer's case lead you to feel uneasy with the income taxes paid to the government. Drawing on your knowledge of analytical audit procedures and financial statement analyses, your task is to identify and evaluate risks of income misreporting. Amid an adversarial environment, you will consider both qualitative and quantitative evidence challenging the taxpayer's position.

How Divergent Are Pedagogical Views Toward the Fraud/Forensic Accounting Curriculum?

To evaluate the content covered in fraud/forensic accounting courses, a sample of 111 faculty members who were identified as teaching fraud/forensic accounting courses at four-year universities was selected. The content having the highest degree of interest to the survey respondents is related to the fraud examination areas and not the wider-ranging forensic accounting topics. The fraud/forensic curriculum is being defined as fraud examination. Even those instructors who teach in the "forensi...

Jones Company: A Case On Corporate Governance, Sox and Audit Committee Protocol

This case provides senior-level accounting majors and graduate students a perspective and an appreciation of topics in areas of corporate governance, The Sarbanes Oxley Act (SOX) and board of directors/audit committee protocol. Utilizing role playing, this case has a heavy emphasis on the business communication process, written and verbal, necessary to effectively and efficiently describe business issues relating to corporate governance and recommend appropriate actions. The key accounting is...

Reading and Understanding Academic Research in Accounting: A Guide for Students

The ability to read and understand academic research can be an important tool for practitioners in an increasingly complex accounting and business environment. This guide was developed to introduce students to the world of academic research. It is not intended for PhD students or others who wish to perform academic research. Instead, the guide should make published academic research more accessible and less intimidating so that future practitioners will be able to read empirical research and ...

Student Perceptions of Faculty Instructional Value-Added: A New Measure and Exploratory Empirical Evidence

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 of the teacher exists somewhat independent of the value that students perceive in the content of the courses that are taught. This paper defines this difference as a teacher's instructional value-added. That some teachers are mor...