This study examined the affordances of an online learning platform used in a Chinese university for online teaching and learning during the pandemic period. A usefulness theoretical perspective was adopted to examine three types of affordances of the platform, namely, educational affordances, social affordances, and technological affordances. Both…

This study employed a concurrent embedded design to compare the accounting curricula of selected universities in Africa, America, Asia, and Europe, guided by International Education Standards (IES) 2, 3, 4, and 5. Fourteen universities from different continents were conveniently selected, and a descriptive content analysis was conducted to analyse…

The chapter explores the possibilities related to using ChapGPT in tax education. Specifically, we address how tax has historically been taught in higher education and how the use of new and developing artificial intelligence (AI) tools such as ChatGPT can enhance this process going forward. The key takeaway is that AI tools are just that --…

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…

Given the debate in tertiary institutions on the use of technology for assessments due to the coronavirus (COVID-19) pandemic, we compare the performance of accounting students in proctored paper-based and online exams. We examine exam scores across different demographic variables to provide early insights into the impact of these demographics on…

This paper aims to analyse how contact with professional auditors influences undergraduates' career decisions to become an auditor as a public interest profession. Students may decide not to join an auditing company due to stereotypes of auditors and, consequently, audit firms may not find professionals with needed skills. Undergraduates were…

Purpose: Several studies have attempted to explain the integration of sustainable development in business school curricula. However, little is known about who (male students vs female students), at which age (under 21, 21-25 and 26-30) and at which stage of their undergraduate education (freshman, junior or senior) can attain and retain an…

Low passing rates are common in asynchronous introductory accounting courses due to the challenging material and the online setting. While peer support involving knowledgeable peer assistants has been shown to improve face-to-face students' performance, it is unknown whether it will be effective when used online. Another issue of traditional peer…

This study examines the effects of synchronous and non-synchronous online engagement on the academic performance of accounting students at a New Zealand university based on their choice of course delivery format -- either distance learning or face-to-face learning with online components (F2F+). We track accounting students as they complete three…

This study investigates the integration of English language skills in Saudi Arabian accounting education by employing a quantitative descriptive research design to examine faculty and student perceptions. Data were collected through validated questionnaires, distributed electronically to 18 faculty members using convenience sampling and 167…

The COVID-19 pandemic either forced or let the author "flip the classroom" for his courses in three different programs. This chapter provides an anecdotal account of teaching and learning in the world made necessary by the pandemic. Although it remains just one person's experience, it offers general ideas about going forward in higher…

A critical limiting factor for adaptive teaching is the availability of diagnostic tools that allow reliable and valid assessments of students' domain-specific skills in a way that produces detailed information for planning subsequent instructional strategies. The present study demonstrates how Cognitive Diagnosis Models (CDM) can deliver…

The recent pandemic necessitated a migration to online instruction leading to concerns regarding the integrity of online assessments as a result of the presence of fee-based websites that disseminate answers to students. We validated this concern by evaluating student performance on an online quiz where some of the questions had easily searchable…

This paper investigates the impact of the LEGO® Serious Play simulation technique on accounting students' learning outcomes. Data is from a stratified random sample of undergraduate accounting students at a leading higher education institution in the United Arab Emirates (UAE) emerging market. This paper uses parametric statistical analysis…

The authors examined the association between accountancy board composition in the continental United States and indicators of the supply of new accounting graduates. In particular, the authors studied the association between the number of CPAs as well as the number of college educators that serve on State Accountancy Boards (SAB) and two key…