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Record Nr. |
UNINA9910454798503321 |
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Titolo |
Advances in accounting education [[electronic resource] ] : teaching and curriculum innovations . Volume 9 / / edited by Bill N. Schwartz, Anthony H. Catanach |
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Pubbl/distr/stampa |
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Bingley, UK, : Emerald Group Publ, 2008 |
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ISBN |
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1-280-77155-0 |
9786613682321 |
1-84950-519-5 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (339 p.) |
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Collana |
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Advances in accounting education, , 1085-4622 ; ; v. 9 |
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Altri autori (Persone) |
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SchwartzBill N |
CatanachAnthony H |
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Disciplina |
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Soggetti |
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Accounting - Study and teaching |
Accountants - Training of |
Curriculum change |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Front cover; Advances in Accounting Education: Teaching and Curriculum Innovations; Copyright page; Contents; List of contributors; Chapter 1. Teaching the income statement: Framing the discussion within the context of earnings quality; Comprehensive income; Income from continuing operations; Operating income and earnings quality; Nonoperating income and earnings quality; Separately reported items; Other topics; Exams; Resources; Earnings quality and other intermediate topics; Summary; Notes; References; Chapter 2. Using SEC enforcement releases to teach auditing and ethics-related concepts |
Literature reviewCompilation of AAERs; The auditing profession; The auditing process: Planning; Applications of the auditing process; Completing the audit and evaluating findings; Incorporating AAERs in the classroom; Conclusion; Future uses; Note; Acknowledgment; References; Appendix A. Sample assignment - SEC accounting and auditing enforcement releases (AAERs) relating to independence and professional ethics; Appendix B. Sample assignment - SEC accounting |
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