By Bill Schwartz
"Advances in Accounting schooling" is a referenced, educational study annual whose goal is to assist meet the wishes of school contributors drawn to how one can enhance their school room guideline. We submit considerate, well-developed articles which are readable, proper and trustworthy. Articles could be both empirical or non-empirical. They emphasize pedagogy i.e. explaining how college participants can increase their instructing equipment or how accounting devices can enhance their curricula/programs.
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Additional resources for Advances in Accounting Education: Teaching and Curriculum Innovations, Vol. 10
Madison, R. , & Schmidt, J. J. (2006). Survey of time devoted to ethics in accountancy programs in North American colleges and universities. Issues in Accounting Education, 21(May), 99–109. Mills, D. Q. (2003). Wheel, deal and steal: Deceptive accounting, deceitful CEOs, and ineffective reforms. Upper Saddle River, NJ: Prentice Hall. Mirvis, P. H. (2008). What do surveys say about corporate citizenship? The Corporate Citizen, 2, 43–47. Earnings Management: An In-Class Exercise 25 Owen, D. (2005).
Earnings Management Scenarios. Panel A: Accounting Manipulations Industry practice, which we have followed, is to use accelerated depreciation; however, a change from accelerated to straight-line depreciation would reduce depreciation expense. Do you change to SL? NOI boost: die roll Â $30,000 Risk level: 2 Penalty: lose NOI boostþ$90,000 Earnings quality drops if change is made – P/E ratio drops 1 point Warranty expense has consistently been 9%–10% of net sales. 5%–10% is common in the industry.
2004). A note on educational interventions in an undergraduate auditing course: Is there an ‘‘Enron effect’’? Issues in Accounting Education, 19(February), 53–71. , & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14(June), 433–444. Fisher, D. , Swanson, D. , & Schmidt, J. J. (2007). Accounting education lags CPE ethics requirements: Implications for the profession and a call to action.
Advances in Accounting Education: Teaching and Curriculum Innovations, Vol. 10 by Bill Schwartz
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