Demand for online courses continues to grow. To remain competitive, higher education institutions must accede to this demand while ensuring that academic rigor and integrity are maintained. The authors teach introductory Fundamentals of Financial and Managerial Accounting courses online. Previously, there was no proctoring of the exams. Prior…

Purpose: This paper aims to examine the skills expected by employers and the skills demonstrated by accounting graduates with data from 160 employers of accounting graduates in Ghana. From the perspective of employers, the authors compare the expected skills to the skills demonstrated by accounting graduates and identify any significant gaps.…

Globally, higher education institutions were forced to use online assessments during the COVID-19 pandemic. Given the fast-paced transition to online assessments at the time, the authors saw a unique opportunity to explore accounting educators' experiences and perceptions of assessments conducted in accounting courses in South Africa during this…

A key role of universities is the credentialing of student learning by awarding degrees and diplomas. This requires universities to have confidence in the integrity of their assessment processes and in turn, external stakeholders to have the same confidence. This study investigates the following research question: 'Has COVID-19 had an impact on…

With an increase in online education, educators face the possibility of compromising convenience for the loss of security and integrity of students' course assessment. The purpose of this study is to seek and evaluate accounting faculty's opinions on improving online course assessment options. The results of this study are expected to impact not…

The objective of this article is to determine whether the professional skills demonstrated by newly employed first-year trainee accountants (i.e. their performance) meet the expectations of audit managers and, if they do not, to determine the size of the expectation--performance gap. A questionnaire was used to determine the expectations and the…

The volume of cheating, according to professional studies, has increased dramatically over the past 50 years. The research shows that across demographics cheating is more prevalent. This increase has caused some researchers to feel that higher education has developed a cheating culture. This study looks to find ways to combat a cheating culture by…

Recent evolutions, such as pervasive networking and other enabling technologies, have been increasingly changing human life, knowledge acquisition, and the way works are performed and students learn. In this societal change, educational institutions must maintain their leading role. They have therefore embraced digitally enhanced learning to…

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…

In this article, the author describes the use of an electronic quiz on a trial basis as a means of improving students' awareness of academic misconduct issues and their understanding of how to avoid those issues. The quiz integrated several new factors into information-sharing processes, increasing feedback to both students and staff. It was by no…

As accounting education transitions to more distance-learning formats, the integrity of student evaluation continues to serve as an obstacle to adoption. Greater technological possibilities will be opposed if faculty members believe that testing is compromised. This article investigates whether students taking exams remotely (and under no…

This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails,…

Three employer groups (n=117), 47 accounting faculty, and 63 students rated the following characteristics of potential employees: master's degree, overall and accounting grade point average, personal integrity, communication skills, energy/drive/enthusiasm, and appearance. Employers and faculty considered integrity extremely important; students…

Recent scandals have tarnished the integrity of the accounting profession, marking it with a modern version of the scarlet letter "A," which represented disgrace in Nathaniel Hawthorne's "The Scarlet Letter." In this study, the authors surveyed college business students on their perceptions of the accounting profession and examined how it can…