This study addresses students' approaches to learning the double entry of a financial transaction. A phenomenographic approach was used to collect and analyse qualitative empirical data. By focusing on an under-researched topic, the study contributes to accounting education literature and identifies a set of four hierarchical categories that…

Purpose: The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.…

In order to participate in Title IV programs, institutions must submit annual audits, performed by an independent auditor, to Federal Student Aid (FSA). Proprietary institutions' auditors are required to perform the compliance audit and financial statement audit in accordance with the Government Auditing Standards, Generally Accepted Auditing…

Many of the Bureau of Indian Education's (BIE) 183 schools are located in remote tribal lands that faced extraordinary challenges during the COVID-19 pandemic and continue to experience ongoing effects. Congress appropriated about $1.5 billion to help BIE and its schools respond to the pandemic. The US Government Accountability Office (GAO)…

The purpose of this audit was to determine whether Federal Student Aid (FSA) was effectively implementing the Fostering Undergraduate Talent by Unlocking Resources for Education (FUTURE) Act and the Free Application for Federal Student Aid (FAFSA) Simplification Act's provisions pertaining to Federal taxpayer information (FTI) through the Student…

This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics…

The study quantitatively explores the differential impact of a Flipped Classroom approach (FC) on specified learning outcomes in an Advanced Auditing and Assurance class for a one-year master's in accounting Programme. It uses a dataset from a Ghanaian university to compare a flipped-classroom approach to a traditional teaching approach. The…

This paper aims to analyse how contact with professional auditors influences undergraduates' career decisions to become an auditor as a public interest profession. Students may decide not to join an auditing company due to stereotypes of auditors and, consequently, audit firms may not find professionals with needed skills. Undergraduates were…

The purpose of this quantitative study was to inform local practices in the state of Oklahoma regarding the equitable allocation of resources within school districts by examining the relationship between student per-pupil expenditures at high schools located in an urban district and student outcomes. Significant efforts, both legal and academic,…

This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom's taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian…

This statutory report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from April 1, 2024, through September 30, 2024. The audits, investigations, and related work highlighted in the report are products of OIG's mission to identify and stop fraud, waste, and abuse; and promote…

Purpose: Given the implementation of a new Certified Public Accountant (CPA) licensure exam and the CPA Evolution Model Curriculum, accounting educators must integrate more advanced skills in their coursework. We illustrate how a commonly-used project in accounting classes, which teaches technical accounting content, can address skills and…

This statutory report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from October 1, 2023, through March, 2024. The audits, investigations, and related work highlighted in the report are products of OIG's mission to identify and stop fraud, waste, and abuse; and promote…

The current study aims to explore parents and service providers' attitudes towards the social inclusion of people with neurodevelopmental disabilities into society, through exercising their rights in various financial transactions and personal status matters in the State of Qatar. Additionally, the study aims to explore any differences in the…

The purpose of the U.S. Department of Education's (Department's) fiscal year (FY) 2024 "Agency Financial Report" (AFR) is to inform Congress, the President, other external stakeholders, and the American people on how the Department used the federal resources entrusted to it to advance the mission of the Department to promote student…