The purpose of this paper is to conduct a cross-cultural assessment of the Community of Inquiry (CoI) instrument [Arbaugh, J. B., Cleveland-Innes, M., Diaz, S. R., Garrison, D. R., Ice, P., Richardson, J. C., & Swan, K. P. (2008). Developing a community of inquiry instrument: Testing a measure of the community of inquiry framework using a…

In this study, we explore how accounting doctoral students fared during the pandemic. We survey accounting doctoral students from Canada and the United States and perform quantitative and qualitative analyses of the responses. We situate our research within social cognitive theory, and our findings suggest that accounting doctoral students…

High turnover rates in public accounting, particularly in Big 4 firms, are troublesome considering the shortage of accounting professionals. This study investigates the factors that influence the choice of career path upon graduation and the long-term career goals of accounting students in the United States (US) and Mexico. Analysis of survey data…

As China advances, attitudes about ethical reasoning will continue to evolve from norms rooted in Confucianism, guanxi, and collectivism toward attitudes consistent with developed countries. With the lack of understanding of reasoning in China, business executives, professors, and students from developed countries rely on their society's cultural…

This four-country study compares business students concentrating in marketing, accounting and finance (AF), and management with respect to five motives: lifestyle aspirations, reputational effects, relative ease of completion, career outcomes, and developmental skills. We find that, except for the developmental skills motive, the importance of…

The National Association of State Boards of Accountancy (NASBA) is pursuing initiatives to make the U.S. Uniform CPA Examination more accessible to candidates outside of the United States. At the heart of their plan is a desire to ensure that the U.S.-CPA retains its position as a gold standard in the world of professional accountancy. Over the…

This study examined whether seeing other students cheat in examinations and/or knowing students who routinely cheat in examinations associates with other students' cheating behaviour and on their intentions to cheat in the future. We also examined whether cheating in minor and/or major examinations associates with students' intentions to cheat in…

The authors used a corporate code of ethics to create 18 scenarios for examining cultural effects on ethical decisions of Chinese versus American business students. Four cultural differences were hypothesized to contribute to overall less ethical decisions of Chinese students. The results support the hypothesis and indicate strong cultural effects…

In fall 2003, students from two U.S. universities and a Canadian university participated in an ethics project. One solution to overcome the obstacles to ethics discussions among students who are geographically separated is the use of email as a mode of communication. As a basis for their discussions, the students used the accounting ethics…

This document contains 82 papers and 6 workshop presentations from a conference on distance teaching and learning. The following are among the papers included: "Examples and Tools for Building Web-Based Learning Experiences" (Steven A. Ackerman, Thomas Whittaker); "Online Testing in Distance Education" (Tricia Ahern);…

The IADIS CELDA 2012 Conference intention was to address the main issues concerned with evolving learning processes and supporting pedagogies and applications in the digital age. There had been advances in both cognitive psychology and computing that have affected the educational arena. The convergence of these two disciplines is increasing at a…