Download Advances in Accounting Education: Teaching and Curriculum by Bill Schwartz PDF

By Bill Schwartz

"Advances in Accounting schooling" is a referenced, educational examine annual whose objective is to aid meet the desires of school participants drawn to how you can increase their lecture room guide. We put up considerate, well-developed articles which are readable, appropriate and trustworthy. Articles could be both empirical or non-empirical. They emphasize pedagogy i.e. explaining how college contributors can enhance their educating tools or how accounting devices can increase their curricula/programs.

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Extra resources for Advances in Accounting Education: Teaching and Curriculum Innovations, Vol. 10

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In our initial survey of students, very few indicated that ethnicity and/or gender would be a factor in their eMentor preference for the professional. Although level of experience was identified as relatively important and was used as a specified preference through the first 2 years, we decided to eliminate this as a routine request because we found it increasingly difficult to identify additional experienced graduates as mentors versus recruiting recent graduates (these are the graduates with whom we have the most contact).

NOI decrease this year: die roll x $ 50,000  Offset by NOI increase: die roll x $20,000  Social responsibility rating increases (þþ)  Decision not to make change: Social responsibility rating decreases (ÀÀ) and NOI decreases $200,000 due to bad publicity if die roll is 4 or higher In total, there are 11 earnings management decisions. Eight of the decisions affect earnings quality, reinforcing the idea that even if a decision is legal and within the boundaries of GAAP, it still affects financial reporting and the value of the firm’s financial reports to the market.

However, it is likely that group decisions differ from individual decisions. One of the students in our survey made this point (Table 8); we now discuss this issue in the debriefing session. Informal feedback from our students has suggested that there are typically several individuals who do not agree with at least some of their team decisions. An interesting extension to this exercise might involve surveying the students early in the semester concerning their views on the earnings management behaviors included in the exercise and comparing their individual responses to the actual group behavior.

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