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…

There is increasing pressure on higher education institutions to better prepare students for future work, augmented by widespread measurement of their performance using graduate employment metrics. Accounting is no exception with growing attention on whether, and in what ways, accounting curricula is aligning to labor market demands. This paper…

Teaching and assessment practices rapidly moved online as a result of the global coronavirus pandemic. Academic integrity is paramount for the credibility and reputation of educational institutions regardless of their teaching modality. Students commit plagiarism when they copy, borrow, or steal others' work, without properly acknowledging their…

The pandemic was unpredictable, causing a crisis in teaching for university professors. In this chapter, the author describes problems that he faced and how he muddled through. The author summarizes his teaching activities, changes made after March 2020, and the outcomes. The intention is to document responses to COVID-19 so that we can better…

This article explores the current literature on student characteristics and performance in an accounting course. When planning to teach or design a course, student characteristics play a role as part of the "situational factors" (Fink, 2003). Research has widely shown that college graduation rates are associated with student…

This research addressed the challenges that colleges and universities face in implementing adequate accounting and financial reporting training of International Accounting Standards. The research questions of the study were: Do college students and faculty similarly believe that undergraduate students are receiving adequate accounting coursework…

This study addressed the lack of understanding of honesty-humility within accounting research among accounting students and their extrinsic versus intrinsic motivation. Honesty-humility is a personality characteristic that is negatively correlated with counterproductive work behaviors, including financial fraud, and intrinsic/extrinsic motivations…

Purpose: This study aims to investigate how organisations can discourage covering up and instead encourage learning from errors through a supportive learning from error climate. In explaining professionals' learning from error behaviour, this study distinguishes between espoused (verbally expressed) and enacted (behaviourally expressed) values…

The authors aim to present a model that examines the constructs affecting the quality of accounting education at the undergraduate level in the context of Iran. To reach a conclusion, they use grounded theory and gather data through semistructured and unstructured interviews. Then, the authors develop a model based on the Strauss and Corbin (1990)…

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 aim of the study is to verify employers and university students' perception of the importance of professional and soft competencies that is placed on the position of financial accountant in the Czech Republic. The study is based on the international knowledge oriented to the difference between university students and employers in perception of…

The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

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…

The purpose of this study was to empirically examine the grade distributions of proctored and unproctored exams in an online learning environment. The authors statistically compared exam scores and time to complete exams for proctored and unproctored exams in two online courses. Student data were collected from an online section of introductory…

With an increase in online education, educators face the possibility of compromising convenience for the loss of security and integrity of students' course assessment. The purpose of this study is to seek and evaluate accounting faculty's opinions on improving online course assessment options. The results of this study are expected to impact not…