Journal of Accounting Education最新文献_第6页

Assessing the Publication Records of Accounting Faculty Successfully Tenured and Promoted 评估会计教师成功获得终身教职和晋升的出版记录

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100841

Hughlene Burton , Suzanne Krail Sevin , Marcia Weidenmier Watson

{"title":"Assessing the Publication Records of Accounting Faculty Successfully Tenured and Promoted","authors":"Hughlene Burton , Suzanne Krail Sevin , Marcia Weidenmier Watson","doi":"10.1016/j.jaccedu.2023.100841","DOIUrl":"10.1016/j.jaccedu.2023.100841","url":null,"abstract":"<div><p>The quantity and quality of research articles required to attain tenure or to be promoted in accounting is not always known and evolves over time. To help add clarity to this dilemma, this study evaluates the quantity and quality of publication records for faculty who successfully achieved tenure or promotion at universities offering Ph.D. and/or Masters programs in accounting. Quality of publication was determined based on a number of metrics including the Australian Business Dean’s Council journal list (ABDC), which is now widely used for tenure and promotion decisions as well as for accreditation purposes, and the BYU rankings of accounting journals. We are one of the first empirical studies to use the ABDC to determine research quality. Our analysis shows that for tenure decisions, accounting faculty at Ph.D. granting institutions publish, on average, fewer articles than accounting faculty at Masters universities, but those published articles are at much higher quality journals. In addition, both tenured and promoted faculty at private universities publish significantly more in high quality accounting journals than faculty at public universities. Collectively, our results indicate that research quality and quantity differ between universities that grant Ph.Ds. in accounting and those that only offer a Masters degree in accounting, and between public and private universities. More importantly, our research provides quantity and quality expectations for tenure and promotion cases that can be used by accounting faculty, administrators, and external reviewers across different types of universities. Given that our results are based on historical data and tenure/promotion requirements tend to continually increase over time, this study’s results should only be used as a guide for future tenure and promotion cases.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"63 ","pages":"Article 100841"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48397843","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: 0

Special Issue: Data analytics in auditing: What do we remove in order to add? 特刊:审计中的数据分析:为了增加，我们删除了什么?

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100839

Natalie T. Churyk (Editor-in-Chief) , Pennie Bagley (Guest editor) , Christine Gimbar (Guest editor) , Jodi Gissel (Guest editor) , Erin Hamilton (Guest editor)

引用次数: 0

Accounting education literature review (2022) 会计教育文献综述(2022年)

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100831

Barbara Apostolou , Natalie Tatiana Churyk , John M. Hassell , Linda Matuszewski

引用次数: 0

Assessing the effectiveness of advisory boards in accounting programs 评估咨询委员会在会计项目中的有效性

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100847

Hui Xu , Bobby E. Waldrup , Alfred Michenzi

{"title":"Assessing the effectiveness of advisory boards in accounting programs","authors":"Hui Xu , Bobby E. Waldrup , Alfred Michenzi","doi":"10.1016/j.jaccedu.2023.100847","DOIUrl":"10.1016/j.jaccedu.2023.100847","url":null,"abstract":"<div><p>Many accounting professionals believe that there exists a gap between employer expectations and classroom learning, and that establishing a successful accounting advisory board can bridge this gap (<span>Ahmed, 2019</span>, <span>Johnson, 2014</span>, <span>Norman and Bagranoff, 2019</span>, <span>Siegel et al., 2010</span>, <span>Stevenson et al., 2016</span>). This study aims to investigate the practice of accounting advisory boards in accounting departments, examining the activities they engage in that are most effective in assisting the departments. The authors also explore the barriers that prevent accounting programs from setting up their own accounting advisory boards. To achieve this, a survey was conducted among the accounting department chairs of schools in the United States. The results of the survey revealed that 49.5 % of the respondents indicated that they have an accounting advisory board dedicated exclusively to their accounting department, while 14.6 % of them shared the advisory board with other programs in their business schools. Overall, 64.1 % of the respondents reported having an advisory board. In addition, the study found that the most effective activities engaged by the accounting advisory boards, in order of effectiveness, are student career development, strategic planning, fundraising, and advocacy with departmental and institutional constituencies. Finally, the study highlights the reasons why some schools do not have an independent accounting advisory board. This study provides valuable insights for accounting departments seeking to establish or enhance the effectiveness of their advisory board.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"63 ","pages":"Article 100847"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48531120","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: 0

Special issue on sustainability in accounting education 会计教育可持续性特刊

Journal of Accounting Education Pub Date : 2023-06-01 DOI: 10.1016/j.jaccedu.2023.100840

Natalie T. Churyk (Editor-in-Chief), Claire Horner (Guest Editor), James Hazelton (Guest Editor)

引用次数: 0

Combined Hepatocellular-Cholangiocarcinoma: Biology, Diagnosis, and Management. 肝细胞胆管癌合并症：生物学、诊断和管理》（Combined Hepatocellular-Cholangiocarcinoma: Biology, Diagnosis, and Management）。

IF 13.8

Journal of Accounting Education Pub Date : 2023-04-24 eCollection Date: 2024-02-01 DOI: 10.1159/000530700

Liangtao Ye, Julia S Schneider, Najib Ben Khaled, Peter Schirmacher, Carolin Seifert, Lea Frey, Yulong He, Andreas Geier, Enrico N De Toni, Changhua Zhang, Florian P Reiter

{"title":"Combined Hepatocellular-Cholangiocarcinoma: Biology, Diagnosis, and Management.","authors":"Liangtao Ye, Julia S Schneider, Najib Ben Khaled, Peter Schirmacher, Carolin Seifert, Lea Frey, Yulong He, Andreas Geier, Enrico N De Toni, Changhua Zhang, Florian P Reiter","doi":"10.1159/000530700","DOIUrl":"10.1159/000530700","url":null,"abstract":"<p><strong>Background: </strong>Combined hepatocellular-cholangiocarcinoma (cHCC-iCCA) is a rare type of primary liver cancer displaying characteristics of both hepatocytic and cholangiocytic differentiation.</p><p><strong>Summary: </strong>Because of its aggressive nature, patients with cHCC-iCCA exhibit a poorer prognosis than those with HCC. Surgical resection and liver transplantation may be considered curative treatment approaches; however, only a minority of patients are eligible at the time of diagnosis, and postoperative recurrence rates are high. For cases that are not eligible for surgery, locoregional and systemic therapy are often administered based on treatment protocols applied for HCC or iCCA. Owing to the rarity of this cancer, there are still no established standard treatment protocols; therefore, the choice of therapy is often personalized and guided by the suspected predominant component. Further, the genomic and molecular heterogeneity of cHCC-iCCA can severely compromise the efficacy of the available therapies.</p><p><strong>Key messages: </strong>In the present review, we summarize the latest advances in cHCC-iCCA and attempt to clarify its terminology and molecular biology. We provide an overview of the etiology of cHCC-iCCA and present new insights into the molecular pathology of this disease that could contribute to further studies aiming to improve the patient outcomes through new systemic therapies.</p>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"38 1","pages":"6-28"},"PeriodicalIF":13.8,"publicationDate":"2023-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10857821/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83516306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effects of experiential service learning in improving community engagement perception, sustainability awareness, and data analytics competency 体验式服务学习对提高社区参与感知、可持续发展意识和数据分析能力的影响

Journal of Accounting Education Pub Date : 2023-03-01 DOI: 10.1016/j.jaccedu.2023.100830

W. Eric Lee , Arif Perdana

{"title":"Effects of experiential service learning in improving community engagement perception, sustainability awareness, and data analytics competency","authors":"W. Eric Lee , Arif Perdana","doi":"10.1016/j.jaccedu.2023.100830","DOIUrl":"10.1016/j.jaccedu.2023.100830","url":null,"abstract":"<div><p>This study examines if and how incorporating an experiential service learning intervention within an accounting course, beyond the traditional lecture, could impact students’ community engagement perception, sustainability awareness, as well as their data analytics competency. We conduct a quasi-experimental investigation with a group of 103 accounting students from a large public U.S. university. Results show that, in comparison to a group with only lecture intervention, students exhibited improved community engagement perception, sustainability awareness, and data analytics competency in both Tableau and Power BI, following the lecture plus experiential service learning intervention. Using Kolb’s four-stage experiential learning cycle as the underlying conceptual framework, further analyses of the feedback from both students and host partners illuminate the ways in which experiential service learning has helped to impact learning. Our findings suggest the value relevance of leveraging experiential service learning within an accounting course toward improving students’ development in areas outside the core curriculum. Results of this study could be of interest to accounting educators as they contemplate the efficacies of incorporating experiential-based service learning projects to elevate students’ proficiencies in the increasingly important areas of sustainability, civic awareness and data analytics.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"62 ","pages":"Article 100830"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43334567","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: 1

Emily’s Dilemma: An examination of tactics used to protect and surrender market share Emily的困境：对保护和放弃市场份额策略的考察

Journal of Accounting Education Pub Date : 2023-03-01 DOI: 10.1016/j.jaccedu.2023.100829

K. Doreen MacAulay , Robert Marley , Mark J. Mellon , Rebecca Shortridge

引用次数: 0

Audit technologies used in practice and ways to implement these technologies into audit courses 实践中使用的审计技术以及在审计课程中实施这些技术的方法

Journal of Accounting Education Pub Date : 2023-03-01 DOI: 10.1016/j.jaccedu.2022.100827

Elizabeth Felski

{"title":"Audit technologies used in practice and ways to implement these technologies into audit courses","authors":"Elizabeth Felski","doi":"10.1016/j.jaccedu.2022.100827","DOIUrl":"10.1016/j.jaccedu.2022.100827","url":null,"abstract":"<div><p><span>Data analysis has revolutionized the auditing profession. The use of data analytics tools has allowed auditors to plan and complete more thorough, accurate, and efficient audits. Pressures from the accounting profession and AACSB have placed an urgency to include these analytics tools into the accounting curriculum. For many instructors, navigating this new realm of analytics tools can be overwhelming and difficult to pare down to the essentials of what emerging accountants need to know. While prior research has developed suggestions for how to implement audit analytics into accounting curricula (</span><span>Qasim et al., 2020</span> & Dzuranin, 2018), institutions are ultimately left on their own to decide if and how to integrate audit analytics tools into their curricula. This paper aims to assist instructors looking to implement audit analytics tools into their courses by presenting survey results from audit professionals on the analytics tools they use at both the entry-level and management position as well as the skills and tools they expect and would like accounting graduates to possess. This information can be used by accounting instructors to tailor their data analytics coverage to include the tools and skills emerging graduates are most likely to use in their profession. The second phase of this paper serves as a reference tool as it provides a collection of the resources, cases, and assignments available for faculty members interested in adding a data analytics component to their current audit course. This repository is focused on tools identified in the survey as useful to accounting graduates.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"62 ","pages":"Article 100827"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43742367","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: 2

Aena case study: Privatization of the largest European airport group Aena案例研究：欧洲最大机场集团的私有化

Journal of Accounting Education Pub Date : 2023-03-01 DOI: 10.1016/j.jaccedu.2022.100826

Diego Abellán Martínez , Juana Aledo Martínez , Marta Macías Dorissa

{"title":"Aena case study: Privatization of the largest European airport group","authors":"Diego Abellán Martínez , Juana Aledo Martínez , Marta Macías Dorissa","doi":"10.1016/j.jaccedu.2022.100826","DOIUrl":"10.1016/j.jaccedu.2022.100826","url":null,"abstract":"<div><p>Aena, the largest European airport group, was partially privatized through an initial public offering (“IPO”) in February 2015. This IPO was the largest in Europe and the fourth largest worldwide that year. Aena operates in a regulated market in which cash flows are, in theory, stable and predictable. Therefore, we should not have expected significant noise around the fair value. However, that was not the case for Aena. The government set a minimum price for the IPO of €22 per share, the institutional investors who were acting as anchors offered prices in the range of €50-55, and the final IPO price was approximately €60 per share. At the end of 2016, the price increased to €130 per share. The aim of this case study is to disentangle the main aspects that caused the ramp-up in the stock price using financial statement analysis tools and techniques. This case study is suitable for financial statement analysis and corporate finance courses at the intermediate and advanced levels for undergraduate and graduate students. It also allows for a focus on specific topics such as financial analysis, valuation, regulation, and privatizations.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"62 ","pages":"Article 100826"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48519753","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: 0