Prior literature has studied the factors that impact CPA exam pass rates. Our study extends this research by examining whether a CPA exam review course is associated with exam pass rates and whether the nature of the course matters. We controlled for several factors that prior studies show are associated with student success on the CPA exam. We…

Utilising a systematic literature review, this paper synthesises alternative theoretical perspectives on listening and studies of accounting students' listening skills. It identifies gaps in the conceptualisation of listening within accounting education research. Research and teaching agendas are then developed which provide a framework for more…

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: This study aims to describe and examine the effectiveness of the mathematics-based learning method, called Accountamatics (Accounting from Mathematics perspective). The Accountamatics method is rooted in the principles of double-entry bookkeeping and the rules of debits and credits, which were initially documented by Luca Pacioli, a…

The International Integrated Reporting Council introduced the concept of integrated thinking skills to the accounting world overall. This study uses a constructivist approach to address the development of integrated thinking skills for future professional accountants during higher education. This issue is relevant as many professional accounting…

Demand for online courses continues to grow. To remain competitive, higher education institutions must accede to this demand while ensuring that academic rigor and integrity are maintained. The authors teach introductory Fundamentals of Financial and Managerial Accounting courses online. Previously, there was no proctoring of the exams. Prior…

Purpose: This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending the complex set of accounting standards. Besides,…

Purpose: This viewpoint aims to discuss the transformative role, the current challenges and the outlook of sustainability accounting education (SAE). Design/methodology/approach: Higher education institutions (HEIs) have a "social responsibility" to foster competencies and skills for sustainable development within their student bodies…

Given the recent developments in sustainability reporting frameworks, this paper aims to systematically review the research on sustainability matters concerning its implementation in the educational area within the accounting-related courses or higher education institutions overall from a more comprehensive scope of analysis. For this purpose, a…

This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions. It shows students how all costs fit together and are used to make business and pricing decisions, synthesizing discrete sections of most managerial or cost accounting…

Purpose: This study aims to provide a qualitative framework for satisfactory sustainable education for international accounting students using a meta-synthetic approach. Design/methodology/approach: To determine the components and indicators of satisfactory sustainable education for international accounting students, a meta-synthesis allows for…

Maloof & Associates (M&A), a well-regarded small auditing and accounting firm in Atlanta, kept a close eye on the media buzz surrounding ChatGPT. The partners knew that they must make decisions soon regarding the new technology, but they did not realize how soon until they lost a long-standing and substantial client to a rival that had…

During the COVID-19 pandemic, more than 180 countries had to close their educational institutions as a precautionary measure [Azevedo, J. P., Hasan, A., Goldemberg, D., Geven, K., & Iqbal, S. A. (2021). Simulating the potential impacts of COVID-19 school closures on schooling and learning outcomes: A set of global estimates. The "World…

Recruiting talented individuals to the accounting profession has long been a concern of accounting educators, practitioners, and professional accounting associations in both developing and developed countries. In this exploratory study, we examine whether providing non-business college students with a basic knowledge of accounting principles and…

Partnership and limited liability company (LLC) entity types are commonplace in the business world. Unfortunately, in many tax classrooms, individual and corporate taxation topics tend to dominate the syllabus. In alignment with the CPA Evolution Model Curriculum, referencing the importance of teaching partnership returns in accounting education,…