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A Deep Dive into an AI Startup Company in the Pandemic 深度剖析大流行中的人工智能初创公司
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2024-01-01 DOI: 10.2308/issues-2022-061
Li Zhang, Austin Chen
{"title":"A Deep Dive into an AI Startup Company in the Pandemic","authors":"Li Zhang, Austin Chen","doi":"10.2308/issues-2022-061","DOIUrl":"https://doi.org/10.2308/issues-2022-061","url":null,"abstract":"\u0000 This case allows students to apply managerial accounting concepts and analytical skills to solve a new, relevant, and ambiguous problem. Using the COVID-19 pandemic as the backdrop setting, this case takes students on a roller-coaster ride as they help a CEO of a high-tech startup company cut costs and increase sales to weather a highly uncertain and financially precarious environment. Based on a past budget report, students incorporate uncertainty into the planning process and provide managerial accounting insights to the CEO to make decisions as the company changes its business model in response to the pandemic. They analyze costs, revise the budget, predict cash runway under different scenarios, and integrate nonfinancial considerations with quantitative analysis in the decision-making process.\u0000 JEL Classifications: L21; L26; M13; M41.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139636205","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
Classifying Internal Control Deficiencies: The Case of Magnum Hunter Resources Corporation 内部控制缺陷的分类：马格南猎人资源公司案例
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-12-01 DOI: 10.2308/issues-2022-073
Anthony C. Bucaro, J. D. Keyser
{"title":"Classifying Internal Control Deficiencies: The Case of Magnum Hunter Resources Corporation","authors":"Anthony C. Bucaro, J. D. Keyser","doi":"10.2308/issues-2022-073","DOIUrl":"https://doi.org/10.2308/issues-2022-073","url":null,"abstract":"\u0000 Magnum Hunter Resources Corporation (MHRC) was an oil and gas company headquartered near Dallas, TX. Although the company grew rapidly through acquisitions, the accounting department did not keep pace with the company’s growing size and sophistication. Management identified this as an internal control deficiency (ICD) prior to issuing the 2011 financial statements but did not disclose it because management underestimated its severity. The company later disclosed multiple material weaknesses when it restated its financial statements. This case study is designed for use in the undergraduate or graduate audit classroom to examine the classification and disclosure requirements for ICDs. After completing this case study, students will be able to apply professional standards to classify ICDs; critique the decision-making process of management, consultants, and auditors tasked with evaluating ICDs; and consider the impact of material weakness disclosure on investors.\u0000 JEL Classifications: M41; M42.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138993881","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
Using AAERs in Financial Accounting Courses: A Case Study to Integrate Ethical and Technical Competencies 在财务会计课程中使用 AAERs：整合道德与技术能力的案例研究
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-12-01 DOI: 10.2308/issues-2022-050
Barry Hettler, Jennifer Sustersic Stevens
{"title":"Using AAERs in Financial Accounting Courses: A Case Study to Integrate Ethical and Technical Competencies","authors":"Barry Hettler, Jennifer Sustersic Stevens","doi":"10.2308/issues-2022-050","DOIUrl":"https://doi.org/10.2308/issues-2022-050","url":null,"abstract":"\u0000 Using the Securities and Exchange Commission’s Accounting and Auditing Enforcement Releases, this assignment builds critical thinking and ethical decision-making skills in a financial accounting setting. It requires students to analyze a real-world fraud from the perspective of an employee, manager, or executive (a “case participant”) involved in the accounting impropriety. The case features individual and group components that may be customized to fit the instructor’s needs. The individual component examines a case participant’s choices in committing accounting improprieties using an ethical decision-making framework. The group component includes an analysis of the accounting, the fraud triangle, possible preventative measures, and takeaways applicable to students’ future careers. By requiring students to step into the shoes of a case participant, this assignment increases student awareness of deliberate choices leading to financial reporting fraud and equips students with an ethical decision-making framework should they encounter a financial reporting ethical conflict in the workplace.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139016291","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
Advice for Senior Faculty: Supporting and Building Your School 给资深教师的建议：支持和建设您的学校
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-11-01 DOI: 10.2308/issues-2023-029
Gary M. Fleischman, Derek K. Oler, Christopher J. Skousen
{"title":"Advice for Senior Faculty: Supporting and Building Your School","authors":"Gary M. Fleischman, Derek K. Oler, Christopher J. Skousen","doi":"10.2308/issues-2023-029","DOIUrl":"https://doi.org/10.2308/issues-2023-029","url":null,"abstract":"We offer advice to accounting faculty who have a growing level of seniority at their schools. Seniority is accompanied by increasing autonomy, and we encourage senior faculty to use that autonomy to focus their efforts on building up others. We offer recommendations on how to use seniority to positively impact one’s department and college by practicing the tenants of servant leadership, and we discuss how this can be accomplished by examining the three facets of a faculty member’s job description: research, service, and teaching. Our overarching goal is to encourage senior faculty to help address current challenges in both academia and practice as well as chart a future course that colleagues can follow that will strengthen the role of accounting to better serve society.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139305183","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
Editorial Policy and Style Information 编辑政策和风格信息
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-10-26 DOI: 10.2308/0739-3172-38.4.e
{"title":"Editorial Policy and Style Information","authors":"","doi":"10.2308/0739-3172-38.4.e","DOIUrl":"https://doi.org/10.2308/0739-3172-38.4.e","url":null,"abstract":"","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134906898","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
Covers and Front Matter 封面及封面
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-10-26 DOI: 10.2308/0739-3172-38.4.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/0739-3172-38.4.i","DOIUrl":"https://doi.org/10.2308/0739-3172-38.4.i","url":null,"abstract":"","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134906899","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
A Penny Here, a Penny There: A Case of Managing Non-GAAP Earnings at PPG Industries 这里一分钱，那里一分钱:管理PPG工业公司非公认会计准则收益的案例
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-10-26 DOI: 10.2308/issues-2022-011
Mahendra Gujarathi, Mark Kohlbeck
{"title":"A Penny Here, a Penny There: A Case of Managing Non-GAAP Earnings at PPG Industries","authors":"Mahendra Gujarathi, Mark Kohlbeck","doi":"10.2308/issues-2022-011","DOIUrl":"https://doi.org/10.2308/issues-2022-011","url":null,"abstract":"ABSTRACT This real-world case demonstrates attempts by PPG’s controller to manage non-GAAP earnings to meet or beat the consensus analyst estimates. The case provides information regarding improper accounting adjustments made by PPG. In completing the case requirements, students decipher whether PPG used non-GAAP earnings to inform or obfuscate, determine whether certain accounting adjustments violated generally accepted accounting principles, compute the effect of accounting adjustments on non-GAAP and GAAP earnings, examine its materiality, and understand the likely motivations of the controller for recording accounting adjustments. The case also demonstrates the effect of classification shifting as a tool for managing non-GAAP earnings and exposes students to the importance of meeting or beating analyst estimates. It is appropriate for intermediate accounting and professional accounting research courses. JEL Classifications: M41.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134906900","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
The Auditor’s Responsibility for Noncompliance with Laws and Regulations: A Case of Unauthorized Account Activity at Wells Fargo 审计师对不遵守法律法规的责任:富国银行未经授权的账户活动案例
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-10-01 DOI: 10.2308/issues-2022-052
John D. Keyser, Jason L. Smith
{"title":"The Auditor’s Responsibility for Noncompliance with Laws and Regulations: A Case of Unauthorized Account Activity at Wells Fargo","authors":"John D. Keyser, Jason L. Smith","doi":"10.2308/issues-2022-052","DOIUrl":"https://doi.org/10.2308/issues-2022-052","url":null,"abstract":"ABSTRACT In September 2016, the Consumer Financial Protection Bureau (CFPB) announced an enforcement action against Wells Fargo related to improper sales practices. Following investigations revealing widespread abuse by thousands of employees (e.g., opening deposit and credit accounts without customer consent), Wells Fargo paid civil monetary penalties of $185 million and other substantial punitive fees and fines. This case study uses this real-world example to explore the influence of materiality on the scope of an audit, the auditor’s responsibility for detection and communication of noncompliance with laws and regulations (NOCLAR), and the auditor’s consideration of the control environment in the evaluation of internal controls over financial reporting (ICFR). After completing the case, learners are able to discuss relevant professional standards and recognize the impact of materiality considerations on decisions about financial statement misstatements, NOCLAR, and internal control deficiencies. JEL Classifications: M41; M42.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136129464","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
The Great Accounting Escape: A Teaching Tool for Relevant Costing and Short-Term Decisions 会计大逃亡相关成本计算和短期决策的教学工具
IF 0.9
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-10-01 DOI: 10.2308/issues-2022-003
Jennifer M. Cainas, Juliana M. Kralik
{"title":"The Great Accounting Escape: A Teaching Tool for Relevant Costing and Short-Term Decisions","authors":"Jennifer M. Cainas, Juliana M. Kralik","doi":"10.2308/issues-2022-003","DOIUrl":"https://doi.org/10.2308/issues-2022-003","url":null,"abstract":"This teaching case creates an Escape Room experience for managerial accounting students to reinforce relevant costing and short-term decision concepts. Within the Escape Room, students analyze five short-term decisions within 50 minutes to “escape” for the weekend. Specifically, students identify relevant information, perform the necessary calculations, and evaluate their results to make a recommendation on how to improve firm profitability. The Escape Room seeks to build a greater understanding of relevant costing by creating a narrative, linking the five short-term decisions, and formatting every decision using an input-process-output (IPO) framework. The Escape Room also uses gamification elements to promote engagement and interest in learning these concepts. Students agree that the Escape Room increases engagement and fosters an understanding of relevant costing and short-term decision concepts. We see one of the strongest benefits of the Escape Room is its ability to scale across class formats and provide automatic feedback to students. Data Availability: Data are available upon request.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139329413","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
Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators 将ESG融入会计课程:来自会计教育者的见解
ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-10-01 DOI: 10.2308/issues-2022-080
Valerie Simmons, Amanda Serafin, Ashley Stampone, Linette A. Rayeski
{"title":"Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators","authors":"Valerie Simmons, Amanda Serafin, Ashley Stampone, Linette A. Rayeski","doi":"10.2308/issues-2022-080","DOIUrl":"https://doi.org/10.2308/issues-2022-080","url":null,"abstract":"ABSTRACT This study examines the current state of environmental, social, and governance (ESG) accounting education in university settings. We survey 452 accounting faculty to better understand how, when, and where ESG components are being integrated into the accounting curriculum, the current state of ESG integration, and implementation challenges. We find that few accounting departments have formally integrated ESG components into the accounting curriculum, although numerous faculty members have taught ESG topics through their own initiative. Results show that many accounting educators recognize the need for ESG instruction but lack the necessary resources and support. Survey findings reveal faculty perspectives regarding where and how ESG should be taught, implementation strategies, possible challenges, and resources needed. We provide an overview of the current ESG reporting environment, the position of the Association to Advance Collegiate Schools of Business, the status of the Uniform CPA Exam, and current ESG instructional resources.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135963436","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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