Discusses the Sarbanes-Oxley Act of 2002, a formal response to major corporate and accounting scandals, exploring its implications for higher education and promoting it as an opportunity both to reassess best practices for audit committees and executives and to refresh the ongoing dialogue with external auditors. (EV)

Reviews how the principles of the new Sarbanes-Oxley accounting legislation could apply to the non-profit world of higher education, particularly regarding audit practices. (EV)

Responses from 276 of 1,128 faculty at Association to Advance Collegiate Schools of Business-accredited schools indicated that 231 were certified; only 96 served in professional associations; large numbers received financial support for professional activities, but only small numbers felt involvement or relevant experience (which are required for…

Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

Explores how public colleges are adapting to a new accounting procedure that gives many of them apparent deficits. (EV)

Discusses Weber State College's experience of integrating written communication assignments into undergraduate accounting and tax courses. Presents techniques and instruments that enhance the use of writing as an instructional tool. (Author)

Efforts to improve the written communication skills of accounting and other business students at Columbus College (Georgia) include a required business writing course, required writing assignments in business and accounting courses, and use of a writing specialist as a consultant for students and faculty. (JOW)

A study investigated the attitude of 238 (of 550) academic accountants in Australia toward the involvement of college staff in continuing professional education for the accounting profession. Most believed that involvement would improve relationships between practitioners and academics and increase support for college programs. (Author)

Eight text banks that accompany cost accounting textbooks were evaluated for the presence of bias in the distribution of correct responses. All but one were found to have considerable bias, and three of eight were found to have significant choice bias. (SK)

Compares differences in achievement, homework time, and attitudes between college students using computer-assisted instruction to complete accounting homework and those completing traditional homework problems. Findings reveal no significant difference in achievement or time spent on homework. Students using computers, however, had more positive…

Test scores from 86 black business students at predominantly white universities and 89 at predominantly black universities demonstrated a pronounced relationship between vocabulary skills and accounting achievement. A common business vocabulary base appeared to exist but varied by educational and personal characteristics, such as American College…

Discusses the cost-billing procedures implemented by a private company library. Formulae for billing are explained in the context of provision of commercial services at competitive market prices within a balanced budget. (JKP)

Explores how colleges and universities are responding to the directives of the Accounting Education Change Commission for introductory accounting classes and whether these classrooms use cooperative learning techniques. (Author/JOW)

A survey investigated whether students (n=225) perceive any difference between attributes of their favorite versus effective teachers. Responses indicate that students do distinguish between popularity and effectiveness and that there are differences between male and female perceptions. (JOW)

Nineteen head/heart traits derived from Maccoby's business ethics work were rated on importance to future careers by 148 marketing and 178 accounting students. Both groups rated head traits as most important. Marketing majors are not as "games" oriented as social stereotypes would indicate. The apparent imbalance between head and heart traits…