http://scitation.aip.org/ Issues in Accounting Education http://link.aip.org/link/?ISS/25/553/1&agg=rss Robert C. Richardson and Timothy J. Louwers<br/> ABSTRACT: The following instructional resource requires you to use ACL, a computer- assisted audit tool (CAAT), to determine a variety of audit sample sizes. In this tutorial, you will not only gain some familiarity with the ACL tool, but you will also have an opportunity to increase your knowledge ... [Issues in Accounting Education 25, 553 (2010)] published Fri Aug 13, 2010. http://link.aip.org/link/?ISS/25/527/1&agg=rss James L. Worrell<br/> ABSTRACT: This case presents an introduction to conducting audit procedures and drafting audit observations as part of a business process audit. Using a book wholesaler as a context, the Blazer Communications procurement audit case is aimed at providing students with a realistic setting to conduct a ... [Issues in Accounting Education 25, 527 (2010)] published Fri Aug 13, 2010. http://link.aip.org/link/?ISS/25/513/1&agg=rss Marcia Weidenmier Watson and Kevin E. Dow<br/> ABSTRACT: This case provides an active-learning opportunity for students to assume the role of an internal auditor conducting a compliance audit. Specifically, we provide students with the actual telephone records of a firm with a policy prohibiting employees from using company phones for personal l ... [Issues in Accounting Education 25, 513 (2010)] published Fri Aug 13, 2010. http://link.aip.org/link/?ISS/25/425/1&agg=rss Clinton E. White, Jr.<br/> ABSTRACT: This case introduces the alternatives that companies must consider when deciding how to comply with the SEC's (U.S. Security and Exchange Commission) 2009 mandate to include financial statements in XBRL format when submitting quarterly and annual reports. Jim's Sporting Goods, an SEC-accel ... [Issues in Accounting Education 25, 425 (2010)] published Fri Aug 13, 2010. http://link.aip.org/link/?ISS/25/i/1&agg=rss <br/> Abstract not available. [Issues in Accounting Education 25, i (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/350/1&agg=rss TERRI E. BRUNDSON, MARSHALL B. ROMNEY, PAUL JOHN STEINBART, and Michelle Chandler Diaz<br/> Abstract not available. [Issues in Accounting Education 25, 350 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/349/1&agg=rss AL L. HARTGRAVES, WAYNE J. MORSE, JAMES R. DAVIS, and Robert W. Rutledge<br/> Abstract not available. [Issues in Accounting Education 25, 349 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/348/1&agg=rss DEBRA C. JETER, PAUL K. CHANEY, and Dennis M. Bline<br/> Abstract not available. [Issues in Accounting Education 25, 348 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/347/1&agg=rss PATRICIA A. LIBBY, ROBERT LIBBY, FRED PHILLIPS, STACEY WHITECOTTON, and Suzanne N. Cory<br/> Abstract not available. [Issues in Accounting Education 25, 347 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/331/1&agg=rss Vincent Owhoso and Andrea Weickgenannt<br/> ABSTRACT: This instructional case allows students to apply various professional standards to the evaluation of audit risk, fraud risk, and client acceptance issues on a new client engagement. It focuses on the audit of a new client in the oil and gas industry when information from a whistle-blower r ... [Issues in Accounting Education 25, 331 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/323/1&agg=rss Hugo Nurnberg and Thomas F. Schaefer<br/> ABSTRACT: This instructional resource case presents an integrative approach to developing critical thinking and problem solving skills in the areas of partnership accounting and consolidated financial statements, including financial reporting for companies under common controltwo subjects typically ... [Issues in Accounting Education 25, 323 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/279/1&agg=rss Carol Callaway Dee and Cindy Durtschi<br/> ABSTRACT: Your firm has been engaged to conduct a forensic investigation of the Tallahassee BeanCounters (TBC), a privately owned minor league baseball team in Tallahassee, Florida. Team owner Franklin Kennedy has told employees that the audit is related to the mortgage TBC obtained for the recently ... [Issues in Accounting Education 25, 279 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/267/1&agg=rss Rodney P. Mock, Arline Savage, and Mark G. Simkin<br/> ABSTRACT: Publishers ask authors to sign publication agreements with indemnity clauses to defend themselves from third-party lawsuits. When academics sign such agreements, who is liable if a third party sues the publisherthe author, the author's university, the author's faculty union, or only the pu ... [Issues in Accounting Education 25, 267 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/245/1&agg=rss Ling Chu and Theresa Libby<br/> ABSTRACT: Research on active learning in accounting education suggests that when students develop their own solutions and/or explanations, they take ownership of the knowledge they gain and are more likely to retain it (Springer and Borthick 2007; Hermanson 1994; Cottell and Millis 1993). In this pa ... [Issues in Accounting Education 25, 245 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/227/1&agg=rss Brooke Beyer, Don Herrmann, Gary K. Meek, and Eric T. Rapley<br/> ABSTRACT: The purpose of this paper is to provide a concise career guide for current and potential doctoral students in accounting and, in the process, help them gain a greater awareness of what it means to be an accounting professor. The guide can also be used by accounting faculty in doctoral prog ... [Issues in Accounting Education 25, 227 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/215/1&agg=rss Thomas J. Frecka and Philip M. J. Reckers<br/> ABSTRACT: Global commerce has undergone massive changes over the last two decades. No less so has the worldwide public accounting profession. We have seen two market crashes in the span of eight years, a host of financial reporting fiascoes, and the demise of Arthur Andersen. Historical cost-based a ... [Issues in Accounting Education 25, 215 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/199/1&agg=rss William Geary, Eugene J. Kutcher, and Barbara M. Porco<br/> ABSTRACT: The supply of research-based, tenure-track accounting faculty is not commensurate with the demand. To address this challenge, colleges and universities, including those who typically rely upon adjuncts and clinical faculty, may wish to consider entering into a formal collaboration with a p ... [Issues in Accounting Education 25, 199 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/189/1&agg=rss Paul Munter and Philip M. J. Reckers<br/> ABSTRACT: This is a survey of the current state of education conducted by KPMG and the Education Committee of the American Accounting Association. ... [Issues in Accounting Education 25, 189 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/187/1&agg=rss Bill Pasewark<br/> Abstract not available. [Issues in Accounting Education 25, 187 (2010)] published Tue May 11, 2010. http://link.aip.org/link/?ISS/25/i/1&agg=rss <br/> Abstract not available. [Issues in Accounting Education 25, i (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/179/1&agg=rss JERRY J. WEYGANDT, PAUL D. KIMMEL, DONALD KIESO, and Rafik Z. Elias<br/> Abstract not available. [Issues in Accounting Education 25, 179 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/178/1&agg=rss JAMIE PRATT and Anwar Y. Salimi<br/> Abstract not available. [Issues in Accounting Education 25, 178 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/85/1&agg=rss Michael Calegari<br/> ABSTRACT: Like many restaurant chains, Krispy Kreme Doughnuts earns revenues from both company-owned stores and from franchisee-owned stores. Following its April 2000 IPO, Krispy Kreme Doughnuts entered into several joint ventures with franchisees to develop new stores. In some situations, the Compa ... [Issues in Accounting Education 25, 85 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/71/1&agg=rss Eileen Z. Taylor and Ann C. Dzuranin<br/> ABSTRACT: As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Reporting Language) for certain public ... [Issues in Accounting Education 25, 71 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/59/1&agg=rss Richard A. Gore and Paul J. Herz<br/> ABSTRACT: The Snowy Ridge Ski Resort case study illustrates the use the new Fair Value Measurement Standard (SFAS No. 157) with various assets in connection with the acquisition of a ski resort and subsequent test for impairment. The case study introduces students to the two primary approaches for m ... [Issues in Accounting Education 25, 59 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/35/1&agg=rss Stuart H. Jones and Michael E. Wright<br/> ABSTRACT: This study extends previous work by combining the effect of cognitive style and the use or non-use of two versions of a hypertext learning aid and their interaction on student performance in advanced financial accounting. One-third of the students did not use a learning aid at all, one-thi ... [Issues in Accounting Education 25, 35 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/177/1&agg=rss GREGORY R. MOSTYN and Kim B. Tan<br/> Abstract not available. [Issues in Accounting Education 25, 177 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/176/1&agg=rss EARL R. WILSON, JACQUELINE L. RECK, SUSAN C. KATTELUS, and Walter A. Robbins<br/> Abstract not available. [Issues in Accounting Education 25, 176 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/175/1&agg=rss TERRY D. WARFIELD, JERRY J. WEYGANT, DONALD E. KIESO, and Jane E. Campbell<br/> Abstract not available. [Issues in Accounting Education 25, 175 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/155/1&agg=rss Tina M. Loraas and DeWayne L. Searcy<br/> ABSTRACT: The WorldCom fraud was detected by an internal auditor running Access queries, highlighting just one reason for gaining advanced querying skills. This case will develop your technical querying skills and, in addition, will foster teamwork as you work in small groups acting as an outsourced ... [Issues in Accounting Education 25, 155 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/15/1&agg=rss Sandy Hilton and Fred Phillips<br/> ABSTRACT: This paper addresses an issue that most accounting instructors face when assigning group work: does the method of forming groups affect the group experience and, if so, how? Our study provides a student characterization of group formation effects, by examining student experiences as expres ... [Issues in Accounting Education 25, 15 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/119/1&agg=rss Laurie J. Henry, Michael E. Bitter, and Terry Kubichan<br/> ABSTRACT: In August 2005, Violet Bay taxpayers were surprised to learn that their school system had amassed a $7 million deficit for the 20042005 budget year, despite previous assurances of a surplus. Ultimately, the actual deficit was found to be $12.1 million. A special grand jury investigation un ... [Issues in Accounting Education 25, 119 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/25/1/1&agg=rss Jack E. Wilkerson, Jr.<br/> ABSTRACT: The past decade has been a difficult period in the history of the accounting profession in the U.S. This challenging environment provides an opportunity for the accounting academy, acting as trustees for the integrity of the profession, to play a significant role in sustaining and enhancin ... [Issues in Accounting Education 25, 1 (2010)] published Mon Feb 22, 2010. http://link.aip.org/link/?ISS/24/i/1&agg=rss <br/> Abstract not available. [Issues in Accounting Education 24, i (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/595/1&agg=rss <br/> Abstract not available. [Issues in Accounting Education 24, 595 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/589/1&agg=rss <br/> Abstract not available. [Issues in Accounting Education 24, 589 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/587/1&agg=rss <br/> Abstract not available. [Issues in Accounting Education 24, 587 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/579/1&agg=rss Khondkar E. Karim<br/> Abstract not available. [Issues in Accounting Education 24, 579 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/553/1&agg=rss Gail Kaciuba and Gary H. Siegel<br/> ABSTRACT: Activity-based management uses information from an activity-based costing (ABC) system for both recurring and nonrecurring management decisions. In this case study, an ABC system that assigned only indirect costs to the final cost objects has already been created and students must expand t ... [Issues in Accounting Education 24, 553 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/539/1&agg=rss Charles D. Bailey, Allison B. Collins, Denton L. Collins, and Kenneth R. Lambert<br/> ABSTRACT: This case requires students to collect financial and operational data from Southwest Airlines' 20032006 annual reports and to use that data to conduct a strategic profitability analysis of the firm's changes in operating income. As described in Horngren et al. (2006), this analysis decompo ... [Issues in Accounting Education 24, 539 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/531/1&agg=rss L. Melissa Walters and Teresa M. Pergola<br/> ABSTRACT: This case is designed to help you develop a working understanding of fundamental cost concepts (cost behavior, cost traceability, cost flexibility, and unit costs) and the proper use of cost data for managerial analysis purposes. The case narrative describes a business scenario and a probl ... [Issues in Accounting Education 24, 531 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/511/1&agg=rss David G. DeBoskey<br/> ABSTRACT: International executive education is becoming a material source of revenue for universities, driven primarily by increased student demand and profit-seeking objectives. Educators who are hired to teach in specialized programs are under pressure to provide world-class content that is practi ... [Issues in Accounting Education 24, 511 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/481/1&agg=rss Dawn W. Massey and Joan Van Hise<br/> ABSTRACT: The post-Enron era shares an important similarity with previous time periods following high-profile ethical lapses: post-Enron, there have been clear calls for educators to increase ethics instruction provided to students majoring in accounting (e.g., Mintz 2007; National Association of St ... [Issues in Accounting Education 24, 481 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/465/1&agg=rss Lawrence J. Gramling and Andrew J. Rosman<br/> ABSTRACT: Many factors, including Sarbanes-Oxley, fueled an increase in demand for accountants in recent years, particularly those who are professionally certified, so that demand exceeded supply in the U.S. (Anonymous 2007) and elsewhere (Hambly 2007). Future challenges facing the profession, such ... [Issues in Accounting Education 24, 465 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/433/1&agg=rss Kimberly A. Dunn and Karen L. Hooks<br/> ABSTRACT: Costs of a college education continue to increase faster than overall inflation. The debt students in the United States incur to complete college is also escalating. The purpose of this study is to examine the cost of obtaining an undergraduate and graduate degree in accounting and expecte ... [Issues in Accounting Education 24, 433 (2009)] published Wed Oct 28, 2009. http://link.aip.org/link/?ISS/24/427/1&agg=rss Jerry E. Trapnell, Neal Mero, Jan R. Williams, and George W. Krull, Jr.<br/> ABSTRACT: The crisis in supply versus demand for doctorally qualified faculty members in accounting is well documented (Association to Advance Collegiate Schools of Business [AACSB] 2003a, 2003b; Plumlee et al. 2005; Leslie 2008). Little progress has been made in addressing this serious challenge fa ... [Issues in Accounting Education 24, 427 (2009)] published Wed Oct 28, 2009.