The accounting profession has recognized the need to increase pro bono (free) tax preparation services. Increased pro bono tax preparation services by accountants may address a growing unmet need for free tax preparation services by low-income taxpayers in the United States. One way to foster commitment to free services in the profession is by…

The Braun and Simpson's (2004) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students' oral, written and interpersonal communication skills. In addition, it is more beneficial to the learning process and more enjoyable than the lecture-only method. The extent of…

In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report using survey methods. This exploratory mixed-method…

This case exposes students to contingent liabilities, a complex topic they must grapple with in practice, via introduction of the problem of accounting for vacation pay earned but untaken. The case has been tested with both undergraduates and graduates. It is appropriate for students in an intermediate accounting course and can be completed either…

The accelerated pace of change in the global economy and capital markets along with the complexity of transactions and financial reporting that involve applying fair value measurements (FVM) is a major third-party user concern. The 2008 financial crisis highlighted risks that investors are exposed to when making FVM-related capital allocations.…

This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the use of the Black-Scholes option pricing model. Students identify and apply accounting standards to account for…