External audit is undergoing rapid changes where more and more routine tasks are automated with analytics and artificial intelligence (AI) instruments. The paper addresses a research problem of mapping data analytics to audit tasks and develops a framework aligning audit phases and AI and using data analytics in teaching audit with AI. The paper…

Accounting education has undergone significant changes over the past 20 years. A curriculum that focuses on GAAP principles and ledger-based accounting rules is being quickly replaced by technology. It is necessary to develop a curriculum that enables universities to prepare students with critical job skills for entry-level accounting positions…

The skills gap in the accounting profession is not a new issue. More than 30 years of research and studies all point to an ever-increasing disparity between what accountants do and what the mainstream accounting curriculum teaches. Technology and businesses are changing and evolving rapidly, as are the expectations for accountants. Advances in the…

In this rejoinder, Gareth Owen thanks both Dr. Kamp-Roelands and Dr. Correa Ruiz for their views and for putting forward many interesting and thought-provoking arguments concerning his paper (Owen, 2013). It is noted that both commentators broadly welcome the aims of this paper. They express approval of its review of the development of integrated…

Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that…

Universities are being placed under increasing pressure to produce employable work ready graduates who are able to cope in a rapidly changing work environment. This has resulted in universities offering their undergraduate students the opportunity to gain business acumen and real world experience by undertaking work-integrated learning (WIL) as…

Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from…

The aim of this work is to develop a proposal for a methodology in the university environment that enables us to design our course with an approach based on the development and acquisition of competences within the framework of the European Higher Education Area (EHEA), allowing a transition from a model focused on teaching to a model focused on…

In the last decade one of the largest IT investments has unarguably been Enterprise Systems (ES). Evidence suggests that this trend will likely continue. In 2006 for example, the ES market had a revenue growth of over 14%--more than $28 billion. Despite the continued interest from organizations with regards to ES, many are still reluctant to adopt…

In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course…

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

Various accounting professional organizations, such as the American Institute of Certified Public Accountants and the Institute of Management Accountants, have issued repeated calls for change in accounting education. However, few groups have consulted accounting academics about the purpose, structure, or content of the accounting curriculum. In…

In the accounting communication class, which includes both writing and making presentations, the article-based memo has always been the first assignment, in which students learn business formats and writing style, use of headings, audience analysis, and adapting material for different audiences. As part of a large project to revise the accounting…

The accounting lab at the Pinkerton Academy in Derry, New Hampshire, encompasses the learning of theory, concepts, skills, technology, and work-related competencies, and gives students the opportunity to explore the accounting field.(JOW)