ARN: CoursesPub Date : 2014-12-01DOI: 10.2139/SSRN.2654773
Jenna Meints
{"title":"Exhibit for Government Audit Performance Report Analysis (Strategic Plan)","authors":"Jenna Meints","doi":"10.2139/SSRN.2654773","DOIUrl":"https://doi.org/10.2139/SSRN.2654773","url":null,"abstract":"This is the Exhibit for a descriptive case (also posted to SSRN) that asks the student to assume that s/he is a first semester student in a Masters of Accounting program in the Durham, North Carolina area. The student is enrolled in a government and not-for-profit (GNP) accounting course. The student becomes interested in what it would be like to work as an accountant for a governmental agency. Through exchanges with the instructor, the student learns about internal audit services at the city level. The student must analyze an internal audit department report that was prepared by the audit services staff of Durham City and then presented to the Durham City Audit Services Oversight Committee members at an October 2014 meeting. This report is for the City-Wide Strategic Plan Performance Audit. Questions about the report provide a roadmap for the student to discover unique aspects of government internal audit services, focusing on performance audits.The paper \"Government Audit Performance Report Analysis (Strategic Plan)\" to which this Exhibit applies is available at the following URL: http://ssrn.com/abstract=2654801","PeriodicalId":276747,"journal":{"name":"ARN: Courses","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129341801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ARN: CoursesPub Date : 2014-12-01DOI: 10.2139/SSRN.2654798
Jenna Meints
{"title":"Government Audit Performance Report Analysis (Strategic Plan)","authors":"Jenna Meints","doi":"10.2139/SSRN.2654798","DOIUrl":"https://doi.org/10.2139/SSRN.2654798","url":null,"abstract":"This descriptive case asks the student to assume that s/he is a first semester student in a Masters of Accounting program in the Durham, North Carolina area. The student is enrolled in a government and not-for-profit (GNP) accounting course. The student becomes interested in what it would be like to work as an accountant for a governmental agency. Through exchanges with the instructor, the student learns about internal audit services at the city level. The student must analyze an internal audit department report that was prepared by the audit services staff of Durham City and then presented to the Durham City Audit Services Oversight Committee members at an October 2014 meeting. This report is for the City-Wide Strategic Plan Performance Audit. Questions about the report provide a roadmap for the student to discover unique aspects of government internal audit services, focusing on performance audits.","PeriodicalId":276747,"journal":{"name":"ARN: Courses","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132672948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ARN: CoursesPub Date : 1900-01-01DOI: 10.2139/ssrn.1960011
M. Jackson, Betty Cossitt
{"title":"Is Intelligent Online Tutoring Software Useful in Refreshing Financial Accounting Knowledge?","authors":"M. Jackson, Betty Cossitt","doi":"10.2139/ssrn.1960011","DOIUrl":"https://doi.org/10.2139/ssrn.1960011","url":null,"abstract":"We examine the effectiveness of online tutoring software to ameliorate poor performance in intermediate financial accounting. Controlling for age, major, and student aptitude, we find that the number of terms that have transpired since a student took introductory financial accounting, whether they took the course at a two-year college, or if they needed to repeat the introductory course, are all negatively associated with performance in intermediate accounting. We find that an online tutoring system, ALEKS®, partially or completely removes these negative correlations. Our results suggest that in upper division courses where student knowledge of underlying basic material is uneven, online tutors are an effective tool in bringing students up to an equal level of competence without sacrificing class time.","PeriodicalId":276747,"journal":{"name":"ARN: Courses","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129428172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}