Advances in accounting education [[electronic resource] ] : teaching and curriculum innovations . Volume 9 / / edited by Bill N. Schwartz, Anthony H. Catanach

• Record Nr.: UNINA9910454798503321
• Pubbl/distr/stampa: Bingley, UK, : Emerald Group Publ, 2008
• ISBN: 1-280-77155-0; 9786613682321; 1-84950-519-5
• Edizione: [1st ed.]
• Descrizione fisica: 1 online resource (339 p.)
• Collana: Advances in accounting education, , 1085-4622 ; ; v. 9
• Altri autori (Persone): SchwartzBill N; CatanachAnthony H
• Disciplina: 657.071
• Soggetti: Accounting - Study and teaching; Accountants - Training of; Curriculum change; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: 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 ; and auditing enforcement releases (AAERs) relating to confirmations; Chapter 3. Tax software versus paper return: the effect of a computerized decision aid on cognitive effort and student learningLiterature review; Hypotheses development; Research methodology; Results; Results and implications; Potential limitations; Conclusion; Acknowledgments; References; Chapter 4. Revisiting hiring decisions by public accounting: the impact of educational path, age and gender; Literature review; Research questions; Methodology and research design; Results and discussion; Limitations; Summary and implications; Acknowledgments; References; Chapter 5. Learning to interpret and reconcile tax authorityLiterature review; Institutional context; Introduction to tax research tools; The evaluating tax authority resource; Innovation assessment; Conclusion; Acknowledgments; References; Chapter 6. A new approach to improving and evaluating student workplace writing skills; Prior research-structured writing programs in accounting classes; Development of research questions; The design of the writing improvement program; Overall evaluation of the memo; Conclusions and limitations; Acknowledgment; References; Appendix A. Schedule of assignments intermediate accounting IAppendix A. (Continued); Appendix B. Schedule of assignments intermediate accounting II; Appendix C. Pre-test assignment; Appendix D. Post-test assignment; Appendix E. Evaluation instrument provided to business advisory board members; PART I; PART II; Chapter 7. Integrating tax and financial accounting: three exercises for use in tax and financial accounting classes; Purpose; Educational objectives; Implementation guidance; Student feedback; Alternative uses; Conclusions; Notes; Acknowledgments; References; Appendix A. Exercise A - Identifying differences between tax and financial accounting
• Sommario/riassunto: Explains how faculty members can improve their teaching methods or how accounting units can improve their curricula/programs.