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Training Investment and Screening on Employee Attributes: A Complementarity View
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| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 1-20 |
| Abstrak | : | We examine how investments in training and employee selection interact to address the control problem of establishing a productive and stable relationship between employees and firms. Taking a complementarity theory perspective, we show that firms that invest highly in training also invest highly in employee selection processes and vice versa. We propose that specific employee attributes (i.e., stability and trainability) enhance the returns to training and are thus demanded and screened for by firms when committing resources to training. In turn, when firms invest in costly employee selection processes to screen for these attributes, investing in training further improves the productivity and stability of the employee-firm relationship. Examining the boundary conditions of this interdependence, we find that the complementarity between investments in training and that in screening for stability of employees increases in the creativity dependence of a firm. |
Audit Firm Quality Controls: The Case of Marcum LLP
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 2) |
| Halaman | : | 149-160 |
| Abstrak | : | Marcum LLP has grown organically and through acquisitions/mergers with other accounting firms. It experienced exponential growth from 2021 to 2023, benefiting from investors’ increased interest in special purpose acquisition companies (SPACs). The rapid growth of Marcum LLP coupled with preexisting deficiencies in the firm’s quality control procedures resulted in numerous violations of auditing standards and PCAOB professional standards. This case study is designed for use in the undergraduate or graduate audit classroom to examine quality controls at accounting firms and related ethical issues. After completing this case study, students will be able to apply auditing standards to identify deficiencies in the firm’s system of quality control as required by the AICPA quality framework and assess the consequences of the failure to design and maintain such a system. They will also be able to evaluate the responsibility of individuals within the organization for the effectiveness of a firm’s quality control. |
Applied Data Analytics: Experiential Exercises in Revenue and Expense Recognition
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 2) |
| Halaman | : | 133-147 |
| Abstrak | : | This case simulates analyses students are likely to conduct early in their careers. The case includes scenarios for two different hypothetical clients and reinforces the theory of revenue and expense recognition while requiring students to utilize Excel for analytics. The case is geared toward upper-level undergraduate accounting students, in which they will analyze transaction data containing misapplications of GAAP, reconcile general ledger account balances, and recommend adjusting journal entries while building Microsoft Excel skills. Work relating to the first client serves as refresher, both in using Excel and to fundamental financial accounting principles. The requirements for the second client build on those skills and offer more advanced conceptual challenges, require students to reference the Accounting Standards Codification, and use more complex Excel functions. Key Excel functionality covered in this practical application includes DATE (YEAR, MONTH, DAY), IF, IFS, ISNUMBER, SEARCH, ROUND, SUM, SUMIF, SUMIFS, and VLOOKUP. |
The Falling House of Wirecard
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 2) |
| Halaman | : | 121-132 |
| Abstrak | : | The collapse of German payment processing company Wirecard led to many (still unfolding) revelations about failed auditing processes. Using the story of the rise and fall of Wirecard, dubbed the “Enron of Germany,” this case seeks to stimulate student attention to critical auditing areas while highlighting how audits fail. It also provides a solid foundation for understanding how auditing regulation and standards may differ between nations, highlighting the United States and Germany. It is designed to improve students’ understanding of auditing regulation and practice and to improve research and critical thinking skills. It includes a description of key executives, corporate structure, revenue streams, potential red flags, and actions taken by Wirecard’s auditor, Ernst & Young. It then poses 14 questions for student response, using the case materials and their own research. The questions are customizable by faculty. This case is appropriate for both undergraduate and graduate auditing classes. |
La Maison Des Comptables: A Tax Research, Data Management, and Data Visualization Case
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 2) |
| Halaman | : | 109–120 |
| Abstrak | : | This teaching case integrates the tax and accounting information systems curricula to help students apply research-based outcomes to critical business processes. The setting involves sales and excise tax compliance for out-of-state alcohol shipments, a complex context given the variation between state laws and nuances in the application of general tax rules created by the 21st amendment. The various case components require students to research state tax law, employ data management techniques to apply those laws to a large dataset, and create data visualizations to aid managers with business decision-making. Components of the case can be implemented concurrently or sequentially across multiple courses in the accounting curriculum or as a stand-alone case in a single course. Requiring students to identify and apply tax law across multiple courses helps students see through individual course silos and understand how various accounting disciplines are interconnected. |
Adding Environmental, Social, and Governance Reporting to an Introductory Accounting Course
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 2) |
| Halaman | : | 91-107 |
| Abstrak | : | As more firms are focusing on sustainability issues, ESG reporting is quickly becoming a beneficial topic for business and accounting students to understand. This learning strategy provides faculty with materials that can be used to introduce ESG reporting in an introductory accounting course. This paper discusses the background on ESG reporting and summarizes the accounting profession’s involvement in compiling and reviewing these reports. The teaching materials include general suggestions and comments, example ESG factors, example ESG disclosures, sustainability accounting scenarios with discussion suggestions, resource links for ESG reporting frameworks and assessment, an example reading assignment, multiple-choice questions, and PowerPoint slides. Sustainability and ESG reporting are topics of increasing importance to stakeholders. Exposing business and accounting students to these topics early into their education can provide them with a foundational knowledge that will surely be built upon in their upper-level courses and eventual careers. |
Applying Regression Analysis in an Auditing Context: A Learning Strategy
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 2) |
| Halaman | : | 83-89 |
| Abstrak | : | Despite its introduction to the auditing profession more than 50 years ago and its prevalence in academic literature, regression analysis has not been widely taught in auditing courses. With auditing firms now able to access a client’s entire general ledger, regression analysis has become a powerful analytical tool. We have found that incorporating an example of regression analysis when introducing data analytics and analytical procedures to students provides an opportunity to review statistical concepts and nonstatistical considerations. Student feedback indicates that reviewing these concepts in a relevant audit application enhances their understanding of statistical analysis concepts, terminology, and application. Additionally, students develop an appreciation for regression analysis as a valuable analytical tool. |
Empirical Evidence of Factors to Improve Student Engagement from Experiential Learning Activities
| Pengarang | : | Brennan, Andrew J.,Taplin, Ross H.,Molendijk, Lara |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 2) |
| Halaman | : | 67-82 |
| Abstrak | : | Experiential learning activities (ELAs) are student-centered activities, such as case studies, that have benefits derived by students being active. Although the literature contains advice on which characteristics enhance ELAs, empirical evidence measuring the impact of these characteristics on engagement is scarce. This paper aims to fill this gap by comparing student engagement from 34 ELAs with varying levels of six characteristics the literature claims are beneficial. Data from a student questionnaire are analyzed with regression and content analyses. The results suggest engagement is most effectively improved when ELAs are authentic and contain the right level of detail and, to a lesser extent, are personally relevant, incorporate the learning cycle, and incorporate critical thinking. Although not emphasized in the current ELA literature, the data also suggested method of facilitation affects engagement. Implications for evidence-based design of engaging ELAs and future research are discussed. |
Which Offer Should I Take? The Impact of Various Recruiting Factors on Accounting Students’ Internship Choice
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 2) |
| Halaman | : | 45-66 |
| Abstrak | : | This study investigates factors in the recruiting process that influence accounting students’ choice of internship offers, especially when multiple internship offers are present. We surveyed 254 graduate students over several years after being recruited for busy season internships; 196 students received multiple offers and form our primary participant group. We find that students’ perceptions of seniors and staff personalities is the most influential factor during the recruiting process. Personality perceptions of other firm personnel, office visits, and internship location were also among the most influential factors in recruiting when students had to choose among multiple offers. We also find that, among students receiving multiple internship offers, female students receive significantly more internship offers than male students, and tax students receive significantly more offers than audit students. |
Accounting Faculty Perspectives on Data Analytics: Course Design, Competency Assessment, and Employer Needs and Response
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 40 (No. 2) |
| Halaman | : | 23-44 |
| Abstrak | : | Data analytics has become a source of significant change in both the profession and higher education. Although prior research has discussed how to integrate data analytics, little research has been performed to learn what faculty are tactically doing in the classroom or how student competencies are being assessed at course-by-course and programmatic levels. Additionally, little is known about whether the integration of data analytics into the accounting curriculum is meeting employer needs. This study expands the literature by surveying 192 accounting faculty to investigate how faculty are operationalizing Standard A5, how learning competencies are being measured, and employer involvement and response with the integration of data analytics into accounting curricula. Results suggest that much work needs be done to integrate data analytics throughout the curriculum and ensure that program-level goals are being measured and assessed. However, employers are hiring graduates regardless of data analytics competencies. |