This study examined the relationship between level of experience and application of prior financial knowledge on the ability of auditing students and professionals to answer questions about financial statements. This study answers the following questions: (1) Is there a positive relationship between experience and the number of causal relations…

This article focuses on Italy's Higher Education reforms and hotly debated developments. These developments are experience credits and online universities. The reform replaced the existing degree system, in which most undergraduate programs lasted four years--although the average graduate actually took more than seven years to earn a degree--with…