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Incorporating an Unconscious Bias Curriculum into Audit Education 将无意识偏见课程纳入审计教育
IF 1
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-07-01 DOI: 10.2308/issues-2023-017
Lauren Cunningham, Ashley King, Clarence Vaughn
{"title":"Incorporating an Unconscious Bias Curriculum into Audit Education","authors":"Lauren Cunningham, Ashley King, Clarence Vaughn","doi":"10.2308/issues-2023-017","DOIUrl":"https://doi.org/10.2308/issues-2023-017","url":null,"abstract":"\u0000 In this learning strategy, we share how we incorporated an unconscious bias curriculum into our accounting program to better prepare students as future professionals in a diverse workforce. Our unconscious bias curriculum leverages preexisting resources that are publicly available and free of charge. Based on data collected across five different institutions, we find that students completing the curriculum report improvements in their understanding of how to recognize and mitigate unconscious biases (e.g., halo effect, horns effect, prototype bias, and similarity bias). To help students understand how these biases can affect decisions they make in their future careers, we introduce these topics within an audit class alongside more traditional auditing topics, such as professional judgments and the auditing of complex estimates. However, the nature of the curriculum offers flexibility such that we encourage instructors to consider how the curriculum could be adopted in other accounting classes, undergraduate or graduate.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141714426","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
Accounting Careers of Tomorrow: A Comprehensive and Accessible Professional Development Program 明日会计职业：全面易懂的职业发展计划
IF 1
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-07-01 DOI: 10.2308/issues-2022-079
Kate B. Sorensen, Kathy Tuberville
{"title":"Accounting Careers of Tomorrow: A Comprehensive and Accessible Professional Development Program","authors":"Kate B. Sorensen, Kathy Tuberville","doi":"10.2308/issues-2022-079","DOIUrl":"https://doi.org/10.2308/issues-2022-079","url":null,"abstract":"\u0000 This paper describes the Accounting Careers of Tomorrow (ACT) professional development program offered at a large, urban university. ACT is an experiential learning activity hosted at a public accounting firm, where students engage with employees from firms and corporations while immersed in a natural business environment. It provides a free event accessible to working and otherwise underserved students. The six-hour event was developed using experiential learning theory and community stakeholder feedback. It focuses on three key areas: (1) career exploration, (2) professional development, and (3) knowledge of personal and professional ethics. Results indicate that ACT improves students’ knowledge and confidence in these areas, with students especially learning from the mock interview session. This learning strategy discusses current challenges in accounting education, reviews the literature on experiential learning, and documents ACT’s development, implementation, and efficacy. It also provides guidance on how it can be adopted face-to-face, online synchronously, and online asynchronously.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141716636","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
Writing Introductions: A Framework and Commentary 撰写介绍：框架与评论
IF 1
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-07-01 DOI: 10.2308/issues-2024-009
Chris E. Hogan, Linda A. Myers, Michael S. Wilkins
{"title":"Writing Introductions: A Framework and Commentary","authors":"Chris E. Hogan, Linda A. Myers, Michael S. Wilkins","doi":"10.2308/issues-2024-009","DOIUrl":"https://doi.org/10.2308/issues-2024-009","url":null,"abstract":"\u0000 The introduction is the most important part of an academic paper. Beyond summarizing a paper’s findings, it is also the author’s first and best opportunity to “sell” the paper to readers with varying levels of interest. Our purpose in this commentary is to provide a framework for writing high-quality introductions. We present a specific structure and also provide guidance regarding content—both what to include and what not to include. Finally, we offer recommendations for revising the introduction as a paper evolves and present additional suggestions for writing in general. Although our primary intended audience is Ph.D. students and early assistant professors, experienced faculty members may benefit as well.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141705345","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
Chairs’ Views of the Market for Doctorally Qualified Accounting Faculty 教席对市场上具有博士学位资格的会计专业教师的看法
IF 1
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-07-01 DOI: 10.2308/issues-2023-075
James F. Boyle, Douglas M. Boyle, D. Hermanson, George W. Krull
{"title":"Chairs’ Views of the Market for Doctorally Qualified Accounting Faculty","authors":"James F. Boyle, Douglas M. Boyle, D. Hermanson, George W. Krull","doi":"10.2308/issues-2023-075","DOIUrl":"https://doi.org/10.2308/issues-2023-075","url":null,"abstract":"\u0000 Based on a survey of U.S. AACSB-accredited accounting program chairs, we find that the current faculty shortage at the participants’ institutions is less severe than five years ago and less severe than it is expected to be over the next five years. Specialties with the greatest current shortage at the participants’ institutions are tax, accounting systems and data analytics, and audit. Participants view the overall U.S. accounting faculty labor market in balance today, but trending toward a slight shortage over the next five years. Both today and over the next five years, participants perceive a surplus of financial accounting faculty, and shortages in audit, tax, accounting systems and data analytics, and fraud/forensic accounting. Finally, we find that the accounting faculty shortage is much more severe at small, “Nonresearch Intensive” schools than at large, “Research Intensive” schools. We discuss insights for current and prospective doctoral students and others.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141694768","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
Fancy Fliers: Understanding Financial Reporting Pressure 花哨的传单了解财务报告压力
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-06-01 DOI: 10.2308/issues-2023-045
Jodi L. Gissel, Andrea M. Scheetz
{"title":"Fancy Fliers: Understanding Financial Reporting Pressure","authors":"Jodi L. Gissel, Andrea M. Scheetz","doi":"10.2308/issues-2023-045","DOIUrl":"https://doi.org/10.2308/issues-2023-045","url":null,"abstract":"\u0000 Fancy Fliers uses a simple and fun activity—making paper airplanes—to create a competitive environment where students feel reporting pressure. Students engage in an interactive group learning activity that helps them appreciate the pressures under which accountants operate in a manufacturing or corporate setting and develop an understanding of what constitutes aggressive accounting. The activity facilitates a meaningful discussion of financial reporting pressure and distinctions between aggressive accounting and fraud. This activity can be used in undergraduate or graduate accounting classes and is designed as an in-class group project.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141396899","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
Opening Doors: (in)Equity Audits in Accounting Education 敞开大门：会计教育中的（不）公平审计
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-06-01 DOI: 10.2308/issues-2022-058
Matt Kaufman, Joleen Kremin
{"title":"Opening Doors: (in)Equity Audits in Accounting Education","authors":"Matt Kaufman, Joleen Kremin","doi":"10.2308/issues-2022-058","DOIUrl":"https://doi.org/10.2308/issues-2022-058","url":null,"abstract":"\u0000 An equity audit is a data-driven approach to identify and mitigate inequitable student achievement outcomes. Equity audits are a tool K–12 teachers and administrators use to incorporate data into decision-making, identify achievement gaps, and prompt remedial action. The working hypothesis behind equity audits is the existence of a subset of students who could meet high academic standards and produce exceptional work but are prevented from doing so by current resource allocation and andragogic (i.e., adult education) practice. This learning strategy presents a simple, four-step process to address inequitable student outcomes: find a goal, gather data, uncover root causes, and enact change.\u0000 Data Availability: Contact the authors.\u0000 JEL Classifications: I23; O42.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141409902","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
Accounting Chairs’ Perceptions of Current Challenges 会计教席对当前挑战的看法
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-06-01 DOI: 10.2308/issues-2023-113
James F. Boyle, Amanda S. Marcy, Douglas M. Boyle, D. Hermanson
{"title":"Accounting Chairs’ Perceptions of Current Challenges","authors":"James F. Boyle, Amanda S. Marcy, Douglas M. Boyle, D. Hermanson","doi":"10.2308/issues-2023-113","DOIUrl":"https://doi.org/10.2308/issues-2023-113","url":null,"abstract":"\u0000 Based on interviews of 20 accounting chairs, we examine chairs’ perceptions of current challenges facing accounting academia and the chairs individually. Overall, the most significant issue facing accounting programs today is declining enrollments and students’ negative perceptions of accounting, with low pay in accounting as a major element. Key challenges facing chairs individually relate to enrollment declines and students’ negative perceptions of accounting, heavy workload, faculty hiring, department culture, and motivating faculty. We further examine enrollment and research issues, including how programs are attempting to address enrollment declines, emerging impacts of enrollment declines, often somewhat nebulous research standards (including recognition of practitioner publications), and a growing collection of research impact measures. We hope that the discussion of how to address key challenges will be useful to chairs and that our findings will spur additional research.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141402402","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
Errors in the Auditor’s Report—A Teaching Case 审计报告中的错误--教学案例
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-06-01 DOI: 10.2308/issues-2021-129
Kelsey R. Brasel, Michelle A. Draeger, Eric T. Rapley
{"title":"Errors in the Auditor’s Report—A Teaching Case","authors":"Kelsey R. Brasel, Michelle A. Draeger, Eric T. Rapley","doi":"10.2308/issues-2021-129","DOIUrl":"https://doi.org/10.2308/issues-2021-129","url":null,"abstract":"\u0000 This series of three exercises engages students with experiential learning related to the PCAOB’s unqualified auditor’s report on financial statements. The case can be facilitated either in the classroom or online and is easily customizable for undergraduate and graduate audit courses. The case can provide a 20-minute introduction of the auditor’s report to an entire class period filled with exercises covering different aspects of audit opinion reporting and discussing an ethical decision-making process. During the first two exercises, students analyze auditor’s reports to detect deviations from the PCAOB standard unqualified auditor’s report. During the third exercise, students use the Giving Voice to Values (GVV) approach to plan a strategy for correcting an auditor’s report error, despite their audit manager’s initial instructions to ignore the issue. By applying the GVV ethical decision-making framework in an auditor decision context, the case prompts students to infer and consider different stakeholders’ incentives and biases.\u0000 Data Availability: Data are available upon request.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141415421","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
Learning Text Analytics: An Analysis of MD&A Disclosures during the Pandemic 学习文本分析：大流行病期间 MD&A 披露分析
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-06-01 DOI: 10.2308/issues-2022-091
Christine Cheng, Lynn Comer Jones, Partha Mohapatra
{"title":"Learning Text Analytics: An Analysis of MD&A Disclosures during the Pandemic","authors":"Christine Cheng, Lynn Comer Jones, Partha Mohapatra","doi":"10.2308/issues-2022-091","DOIUrl":"https://doi.org/10.2308/issues-2022-091","url":null,"abstract":"\u0000 Not all relevant data come in structured formats. We created this teaching case to introduce students to an important data analysis technique that can be used on unstructured data: text analytics. This case focuses on why MD&A disclosures may provide auditors, regulators, and investors with decision-relevant information during the global pandemic. There are a wide variety of tools that can be used to introduce accounting students to text analytics. In the Teaching Notes, we provide instructions for Alteryx, a technology that offers a low-code solution to text analytics. Low-code solutions allow faculty and students to focus on critical thinking and applying text analytics to accounting. The learning objectives are (1) expand students’ understanding of text analytics in an accounting setting, (2) develop students’ skills necessary for performing text analytics, and (3) expand students’ critical thinking skills as they apply text analytics in accounting or business contexts.\u0000 Data Availability: Data are available from public sources cited in the text and materials that are available for download.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141395489","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
Should School Buses Be Green? A Sustainability Decision-Making Case Study 校车应该是绿色的吗？可持续性决策案例研究
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-05-01 DOI: 10.2308/issues-2023-003
Bonnie R. Albritton, A. Holmes, Janet R. Jones
{"title":"Should School Buses Be Green? A Sustainability Decision-Making Case Study","authors":"Bonnie R. Albritton, A. Holmes, Janet R. Jones","doi":"10.2308/issues-2023-003","DOIUrl":"https://doi.org/10.2308/issues-2023-003","url":null,"abstract":"\u0000 The Director of Transportation for Grenze Independent School District wants to transform the bus fleet to clean energy, but budget constraints are a constant barrier. The health and safety of pupils, particularly those with asthma, is a compelling feature of this case to engage students and explore the benefits and challenges of electric vehicles. The purpose of this case study is to encourage students to consider all stakeholders when analyzing data for business decision-making, thus utilizing the triple bottom line. Learning objectives for Module 1 are to (1) analyze financial data for optimal decision-making, (2) identify and describe environmental and social concerns, and (3) evaluate and support recommendations considering financial, environmental, and social factors. Module 2 learning objectives focus on governmental accounting concepts to (4) analyze the impact of bond issuance on taxpayers, (5) prepare related journal entries, and (6) explain the reporting of transactions on fund-based and government-wide statements.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141058382","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
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