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…

External audit is undergoing rapid changes where more and more routine tasks are automated with analytics and artificial intelligence (AI) instruments. The paper addresses a research problem of mapping data analytics to audit tasks and develops a framework aligning audit phases and AI and using data analytics in teaching audit with AI. The paper…

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…

This paper investigates whether the audited financial statements of US independent school districts affect the districts' public provision of education services. Exploiting an increase in the regulatory threshold that exempts the school districts from preparing audited financial statements after 2015, I compare the newly exempted school districts…

The demand for proper financial management in schools is dictated by the South African Schools Act 84 of 1996, Section 43(1), according to which public schools must retain a suitably qualified accountant registered in terms of the Public Accountants and Auditors Act, 1991 (Act No.80 of 1991), to audit the school's financial records and statements.…

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 demonstrates how basic financial analysis skills students learn in their introductory courses in financial accounting, managerial accounting, and finance can be used by graduating business majors to make informed employment decisions. Eleven types of basic analysis are used to identify areas of concern in a potential employer's…

Accounting education has undergone significant changes over the past 20 years. A curriculum that focuses on GAAP principles and ledger-based accounting rules is being quickly replaced by technology. It is necessary to develop a curriculum that enables universities to prepare students with critical job skills for entry-level accounting positions…

The "IDRA Newsletter" serves as a vehicle for communication with educators, school board members, decision-makers, parents, and the general public concerning the educational needs of all children across the United States. The focus of this issue is "Equity Matters." Contents include: (1) Families Insist on Equitable School…

This study aims to assess academics' comprehension of the relevance of international financial reporting standards (IFRS) integration, as well as its implications on how IFRS are included into accounting curricula and academics' awareness of these plans. This research also sought to examine the impact of academics' plans to include IFRS into the…

Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a prior or subsequent control and that is where the Forensic Audit appears, to make the appropriate subsequent review of the acts carried out in the entities in order to prevent or detect possible fraud and corruption…