This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional…

The debate on the value and relevance of commerce versus business administration education is at its full swing in Pakistan. Conventional focus of the commerce education has been on areas like accounting and trade, while business administration education focuses more on areas like management and administration of a business entity. Recently,…

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…

In this paper we consider whether experience gained on the job through an internship results in knowledge that can help with passing the CPA exam. It would seem that a candidate for the CPA exam would be better prepared if they had the combination of education and practical experience. We examine the CPA exam performance of 72 graduate students…

All tax credit scholarship (TCS) programs are state programs. States develop program policies and requirements, including establishing the roles and responsibilities of scholarship granting organizations (SGOs) and participating private schools. The President's fiscal year 2020 budget request included a proposal for federal tax credits for…

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…

The purpose of this paper is to answer the question: Does an innovative audit teaching concept and its application provide the required level of quality and adequacy for its purpose as a teaching resource for use in a higher education setting? To answer this question, data from a teaching resource (the…

Argumentation is the process of changing others point of view and convincing them to do something or to think in a certain way. Different rhetoricians, like Toulmin (1958) and Aristotle (1984), define argumentation as merits of persuading or an attempt to give justifications. Giving that arguing can convince others to "do" or…

The purpose of the U.S. Department of Education's (Department's) fiscal year (FY) 2022 "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…

The purpose of the U.S. Department of Education's (Department's) fiscal year (FY) 2023 "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…

The purpose of this Indonesian-based study is to assess students' perceptions of their written communication competence and their writing performance. Third-year undergraduate accounting students who had completed an introductory, content-oriented auditing course participated in the study. The analysis included descriptively scoring questionnaires…

This paper examines whether an international short-term trip helps students to develop a global mind-set. A quantitative and qualitative analysis was carried out with students at Tecnologico de Monterrey (Mexico) who did a one-week international trip to New York. The results suggest that the international short-term trip further developed the…

By August 1 of each year, each charter school in New York State is required by law to complete and submit an Annual Report to the New York State Education Department's Charter School Office (NYSED CSO) and to the school's charter entity. The 2019-2020 Annual Report Guidelines include general instructions for submission, report content…

Wells Fargo & Co.'s Community Banking unit had enjoyed a strong, positive reputation for decades. Wells Fargo, as a whole, had avoided most of the problems of the 2008 financial crisis, only to stumble into its own crisis in late 2016. The Community Banking unit was accused of opening millions of unauthorized accounts, firing employees for…

This paper investigates how authentic co-created role-play may assist audit students in developing creativity, a much-needed aptitude for auditors. Role-plays used in audit education are often structured, formal case approaches, limiting student creativity. In contrast, this role-play allows students to interact with a performance artist and…