Open online distance learning in higher education has quickly gained popularity, expanded, and evolved, with Massive Open Online Courses (MOOCs) as the most recent development. New web technologies allow for scalable ways to deliver video lecture content, implement social forums and track student progress in MOOCs. However, we remain limited in…

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…