Purpose: Educational technologies such as "Padlet" have begun to transform the way teachers teach, students learn, and teachers and students interact. However, relatively little emphasis has been given to explore collaborative learning (CL) using educational technologies such as "Padlet" as a means of student engagement. Thus,…

The problem addressed in this study was determining the preparedness of 100 U.S. Higher Education Institutions for the revised certified public accounting examination scheduled for release in January 2024. The purpose of this quantitative quasi-experimental research was to use a one-group pretest-posttest design to test the overall preparedness of…

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…

Purpose: This study aims to investigate the extent to which newly certified public accountants (CPAs) and accounting graduate students possess a comprehensive understanding of cryptocurrencies and the skills they have acquired throughout their education. Design/methodology/approach: A qualitative analysis was used through semi-structured…

We conducted both a field study and an experiment to examine why college students use laptops for note-taking, and how it impacts their performance in a managerial accounting course. Our study is unique because it takes place in an accounting setting, it incorporates the use of an interactive note packet, and it compares the effect of computer use…

In response to research indicating a need for an increased emphasis on aspects of corporate accounting, including corporate taxation, in the accounting curriculum as well as employer expectations that entry-level accounting position applicants possess Excel skills, this classroom exercise uses Excel to compare the financial impacts of three…

Purpose: This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors…

This study investigates how risk auditing, accounting standards, and corporate governance influence accounting reforms in China's Luckin Coffee. Data were collected through in-depth, semi-structured interviews with 30 audit professionals from nine accounting networks. The gray correlation coefficient technique was used to assess the risks…

Purpose: Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context present different awareness of SD issues and if this is related to their Master's orientation. Moreover, it compares the results with other similar studies.…

This study aims to evaluate the impact of the application of Internet + technology in accounting education on academic performance, with a special focus on the academic performance changes of 2022 accounting students of Ningxia Vocational and Technical College of Finance and Economics. The study adopted a quantitative analysis method to evaluate…

The purpose of this study is to assess the employability and digital technology skills needed by the world of work in the accounting field as required in the job advertisement. This study analyzed 532 job advertisements from four ASEAN countries. The employability skills framework is formulated as generic skills and personal attributes. Employers…

This case examines the tax implications of various not-for-profit statuses available to an organization. Students are presented with a case that considers whether the organization currently classified as a 501(c)(7) organization is properly classified, or should be classified as a 501(c)(3) organization, which would allow its members to take…

The aim of this empirical study was to explore the extent and the determinants of management accounting practices' (MAPs) adoption in UK universities. In this vein, the current study serves as a 'stock-take', first reference study for future studies investigating the effects and impact of HE funding changes on accounting systems and practices in…

Grade 12 learners, in many instances, have early and late classes unlike the rest of the learners in the school. Sometimes their classes run over weekends and during school holidays. The aim of this study was to establish whether there was value in subjecting learners to extra classes over and above their normal class periods. We used the…

This study empirically investigates whether graduate degrees (MBA, MSA and MST) earned by candidates affect their performance on the CPA exam. By examining more than half million first-time exam sittings taken during the period 2005-2013, the authors find that candidates with a graduate degree performed better on each section of the CPA exam than…