Journal of Accounting Education最新文献_第10页

How well do audit textbooks currently integrate data analytics 审计教材目前整合数据分析的程度如何

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2021.100717

Leslie H. Blix , Mark A. Edmonds , Kate B. Sorensen

{"title":"How well do audit textbooks currently integrate data analytics","authors":"Leslie H. Blix , Mark A. Edmonds , Kate B. Sorensen","doi":"10.1016/j.jaccedu.2021.100717","DOIUrl":"10.1016/j.jaccedu.2021.100717","url":null,"abstract":"<div><p>The auditing profession is undergoing a transformation, becoming heavily reliant on computerized systems to produce data analytic reports. As a result, the demand for accounting graduates with knowledge in data analytics (DA) has increased. Because textbooks remain the primary educational resource in a college classroom, we sought to determine the extent to which textbooks include DA content and provide a summary of our findings to assist auditing educators in locating this content. Our primary analysis includes the examination of the six most commonly used audit textbooks and one book on DA for accountants. For each text, we evaluated (1) the degree to which textbooks have integrated current and emerging technologies into the written chapter content; (2) the degree to which auditing textbooks have students perform specific DA activities, using DA software; and (3) the degree to which these problems follow the AICPA’s five-step process for planning and performing audit DA. We also provide a Detailed Analysis section for each text in which we summarize both in-chapter and end-of-chapter DA exercises. Recognizing the large amount of DA resources available online such as case studies and datasets, we also provide a review and summary of this content, thereby providing auditing educators a wide variety of options for including DA in their classroom. Finally, based on our review of these resources, we provide recommendations for educators, textbook authors, and publishers to consider when developing DA educational materials. Our purpose is to contribute to the discussion on auditing curriculum and whether trends in practice are reflected in the course resources.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100717","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47673910","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}

引用次数: 6

Erratum regarding previously published articles 关于以前发表的文章的勘误

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2020.100711

引用次数: 0

Detecting dirty data using SQL: Rigorous house insurance case 使用SQL检测脏数据:严格的房屋保险案例

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2021.100714

James G. Lawson, Daniel A. Street

引用次数: 4

Higher education spending and CPA exam performance 高等教育支出和注册会计师考试成绩

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2021.100727

Adriana S. Cordis , Steven Muzatko

引用次数: 0

Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy 受雇会计专业学生对道德领导和政治技能的看法:将政治技能纳入道德教学的证据

Journal of Accounting Education Pub Date : 2021-06-01 DOI: 10.1016/j.jaccedu.2021.100716

Donald L. Ariail , Amine Khayati , Tara Shawver

{"title":"Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy","authors":"Donald L. Ariail , Amine Khayati , Tara Shawver","doi":"10.1016/j.jaccedu.2021.100716","DOIUrl":"10.1016/j.jaccedu.2021.100716","url":null,"abstract":"<div><p>Using a sample of 703 full- or part-time employed students from two U.S. universities, we conducted an empirical investigation of the relation between perceptions of ethical leadership and perceptions of political skill. The sample was composed of 141 accounting majors and 562 non-accounting students. The results indicated that the two concepts were highly correlated. Our findings also indicate that perception of both ethical leadership and political skill significantly dropped with age and work experience. Moreover, accounting seniors who had previously completed a standalone ethics course had higher perceptions than their counterparts on both constructs, which were still highly correlated. This finding suggests that the ethics education of these students may not have positively impacted their discernment in the area of ethical sensitivity. Thus, accounting students may enter the workforce with inadequate ethical sensitivity, and entry-level accountants may therefore be prone to cognitively confuse the leadership attributes of political skills and ethics. The ability of accountants to differentiate between the ethical leadership and the political skill of leaders, and/or knowledge of how the political skills of leaders could mask their unethical guidance, is posited as an area of ethical sensitivity worthy of inclusion in accounting ethics pedagogy.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100716","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43667763","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}

引用次数: 7

How does experiential learning encourage active learning in auditing education? 在审计教育中，体验式学习如何鼓励主动学习?

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100713

Christina Chiang, Paul K. Wells, Gina Xu

引用次数: 7

An instructional exercise in gender bias 关于性别偏见的教学练习

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100710

Beth M. Ritter , Alexsiara Bynum , Marcia Gumpertz , Tayah Lin Butler

{"title":"An instructional exercise in gender bias","authors":"Beth M. Ritter , Alexsiara Bynum , Marcia Gumpertz , Tayah Lin Butler","doi":"10.1016/j.jaccedu.2020.100710","DOIUrl":"10.1016/j.jaccedu.2020.100710","url":null,"abstract":"<div><p>Both men and women pursue careers in accounting equally, but the percentage of women that remain in the public accounting profession dwindles among the higher-tier and lead positions of larger firms (Association of International Certified Public Accountants (AICPA) 2019). While there are many variables that could affect this trend, one factor might be fewer advancement opportunities for women due to implicit bias within the profession. Since decisions about what positions to pursue, who to hire, and who to promote will be important choices in a student’s future accounting career, we thought it would be essential to teach awareness of gender bias in the profession and to prepare students with techniques to recognize and decode implicit gender biases. For this instructional exercise, our students participated in a simple experiment, attended a lecture with discussion on gender bias and occupational stereotypes, and reviewed and discussed the compiled data from their responses.We found that sharing the data comparisons by gender helped to spark lively discussions and create memorable learning experiences.We explore the topics of gender bias and gender coded words in an activity that was developed to test for bias and to be used to build awareness of potential gender bias in hiring or promotion activities. As the profession seeks to understand more about creating an inclusive environment to retain employees, this timely experiment to explore how implicit bias could occur in hiring and promotion is an intervention itself.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2020.100710","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48774461","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}

引用次数: 6

Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5 发展处理大数据的机构技能:实施AACSB标准的经验

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100708

Sumantra Sarkar , Joy Gray , Scott R. Boss , Emmet Daly

引用次数: 7

Transcribing accounting lectures: Enhancing the pedagogical practice by acknowledging student behaviour 记录会计讲座:通过承认学生行为来加强教学实践

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100709

Camille Dickson-Deane , Miriam Edwards

引用次数: 2

The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university 在线复习练习对学生课程投入和学习绩效的影响:以某国际合资大学财务会计导论课程为例

Journal of Accounting Education Pub Date : 2021-03-01 DOI: 10.1016/j.jaccedu.2020.100699

Peng Cheng, Rui Ding

{"title":"The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university","authors":"Peng Cheng, Rui Ding","doi":"10.1016/j.jaccedu.2020.100699","DOIUrl":"10.1016/j.jaccedu.2020.100699","url":null,"abstract":"<div><p><span>Prior literature suggests that Chinese students studying in Western Higher Education Institutions (HEIs) tend to underperform compared to local students. Yet few studies have explored the effect of learning and assessment tasks on the engagement and performance of Chinese students who are undergoing a transition into the Western learning environment. We design two online review exercises, which are summative assessments with a formative aspect, for an introductory financial accounting subject and study the effect of these tasks on a group of business students enrolled in the course at an international joint venture university based in China. We find that the online review exercises increase student engagement. Students spent a significant amount of time preparing for the online review exercises both before making their initial attempt and between each attempt. Students undertook a variety of learning activities in completing the online review exercises and their understanding of the subject improved as a result of going through the process. </span>Student performance in the midterm and final exams is positively related to their efforts in completing the online review exercises. The findings are of relevance to accounting educators in both the Western HEIs and traditional Chinese universities who are interested in enhancing the learning performance of Chinese business students.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2020.100699","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41309833","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}

引用次数: 10