This study aimed to assess the effectiveness of existing insolvency predictive models employed for non-profit Higher Education Institutions (HEIs) and test a proposed predictive model utilizing statistical and ratio analysis by comparing HEIs in operations with those that closed from 2017 to 2020. The researcher incorporated a non-experimental,…

This study addressed the lack of understanding of honesty-humility within accounting research among accounting students and their extrinsic versus intrinsic motivation. Honesty-humility is a personality characteristic that is negatively correlated with counterproductive work behaviors, including financial fraud, and intrinsic/extrinsic motivations…

The purpose of this quantitative descriptive study was to identify if a relationship existed between the main teaching method attribute used in accounting courses and the students' self-reported course grade outcomes. Specifically, does teaching methods correlate with students' grades? The research considered the teaching method attributes…

This study addressed CPA perceptions about the need for human skill competencies as professional development. The problem was identified as the undetermined assessment of state level CPA perceptions about human skill competencies as developmental needs. CPAs and education providers may be impacted by this problem. The purpose of this study was to…

In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college…

Higher incidence of student under achievements and attrition rate continue to pose significant challenges for the organizational effectiveness of community colleges. Restructuring the classroom at each academic departmental level to better accommodate the needs of the students should be considered by community colleges as part of an institutional…

Research has revealed that students in online classes may have higher rates of attrition than those in traditional face-to-face classes. Effective teaching and learning in an online environment requires different pedagogical skills than those used in traditional face-to-face classes. Online courses must focus on the quality of interaction. As an…

The granting of credit is a necessary risk of doing business. If companies only accepted cash, sales would be negatively impacted. In a perfect world, all consumers would pay their bills when they become due. However, the fact is that some consumers do default on debt. Companies are willing to accept default risk because the value of defaults does…

Self-regulated learning skills have been shown to positively impact academic achievement in educational settings. This same set of skills becomes critically important as graduates enter today's dynamic work environment. That environment increasingly requires accountants and other professionals to be lifelong learners. This study is a response to…

As of 2007, over 20% of all higher education students in the U.S took at least one online course (Allen & Seaman, 2008), and over 200 universities offered some measure of online accounting courses (National Center for Education Statistics, 2008).This study compared the student learning outcomes of traditional and online delivery styles in…