The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…

Rapid developments in education technology have provided educators and students new options in a constantly changing, competitive teaching and learning environment. As the number of online teaching resources continue to increase, research into student attitudes toward traditional and online methods of delivery is important in order to determine…

Although invested study time is expected to relate to exam performance, research findings have been mixed. Therefore, the current study examined (a) the role of self-study time above and beyond relevant student characteristics, affective-motivational processes (i.e. academic self-efficacy, learning goal orientation, and action-state orientation)…

Many higher education students embark on a study of accounting under the misconception that accounting requires a high level of proficiency in manipulating data and being good with numbers, while believing that linguistic competence, especially as it relates to writing, is of less importance. This article reports on a study that examined 15…

Through ethnographic research, this paper explores narratives of failure constructed within a private Australian accounting college in China. The accounts provided by teachers and students are problematized in order to address how racialization is enacted through accounts of failure within the research site. Through an interpretive theoretical…

Finance is an important subject in many undergraduate programmes. In the UK, the technical competencies in this area are covered by the QAA benchmark in finance (2007). However, the benchmark does not rigidly circumscribe the curriculum and expected competencies. As a result, universities are free to teach the subject from a variety of…

In her commentary of McPhail's 2013 article "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It: Incorporating Human Rights into the Sustainability Agenda," Jane Andrew begins by highlighting a number of McPhail's primary arguments. She points out that McPhail sets out to achieve two things…

In this paper we focus on the choice that accounting doctoral students from the German-speaking area make, between a future career either in academia or business practice. Based on the results of an online survey, we show that prospective scholars exhibit certain characteristics of passionate researchers more pronouncedly than do future…

The outbreak of information in a borderless world has prompted lecturers to move forward together with the technological innovation and erudition of knowledge in performing his/her responsibility to educate the young generations to be able to stand above the crowd at the global scene. Teaching and Learning through web-based learning platform is a…

According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

This note points out that realized compound yield (RCY) has a similar concept from capital budgeting; namely, modified internal rate of return. Recognizing this relationship makes it easier to teach the concept and allows students to easily compute RCY using a financial calculator.

A group of postgraduate accounting and finance students were asked to participate in a three-phase exercise: sit an unseen past examination question; mark a fully anonymised previous student solution (exemplar); and then mark their own work. The marking process was facilitated by explaining and discussing the marking guide, assessment systems and…

The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum.…

This paper examines the influence of an authentic assessment item on three dimensions of oral communication in accounting education: skills, self-efficacy, and relevance. An explanatory mixed methods design is used to explore students' perceptions of their development. The results indicate that an elevator pitch assessment has a positive impact on…

The authors investigate the information content of two commonly used admission tests, namely the Graduate Management Admission Test and the Test of English as a Foreign Language (TOEFL). The analysis extends prior research by investigating the incremental information content of individual components from one admission test conditional on the…