Advances in Accounting Education : Teaching and Curriculum Innovations

Online-Ressource (180 p)

Advances in Accounting Education: Teaching and Curriculum Innovations ; v.16

Advances in Accounting Education Ser ; v.16

Description based upon print version of record

Front Cover; Advances in Accounting Education: Teaching and Curriculum Innovations; Copyright page; Contents; List of Contributors; Call for Papers; Submission Process; Writing Guidelines; Editorial Review Board; Statement of Purpose; Review Procedures; Is Intelligent Online Tutoring Software Useful in Refreshing Financial Accounting Knowledge?; Prior Literature and Hypotheses; Factors Influencing Student Success in Intermediate Accounting; Online Homework and Tutoring Software; Hypotheses; Methodology; Samples and Results; Samples; Tests of Hypotheses; Supplementary Tests; Conclusion; Notes

ReferencesUsing Mini-Cases to Develop AICPA Core Competencies; AICPA Core Competencies; Using Mini-Cases to Develop AICPA Core Competencies; Core Competencies Addressed by the Mini-Case Examples; Communication Skills; Leadership Skills; Critical Thinking and Problem-Solving Skills; Anticipating and Serving Evolving Needs; Synthesizing Intelligence to Insight; Integration and Collaboration; Assessment of Learning; Developing Additional Mini-Cases; Conclusions; Acknowledgment; References; Appendix: Additional Examples Using Case 1 and Case 2; Additional Examples - Case 1

Gain on Bargain PurchaseMini-Case Material; Guidance from Codification; Summary of Solution; Research and Development Cost, Best-Efforts Basis; Mini-Case Material; Guidance from Codification; Summary of Solution; Impairment of Indefinite Life Intangible Asset; Mini-Case Material; Guidance from Codification; Summary of Solution; Additional Examples - Case 2; Determining Deferred Income Tax Under IFRS; Mini-Case Material; Relevant IFRS Found in IAS12; Summary of Solution; Disclosures Under IFRS; Mini-Case Material; Relevant IFRS Found in IAS12; Summary of Solution

Cost Accumulation in Small Businesses: Experiential Learning ProjectIntroduction; Literature Review; Assignment Material; Teaching Notes; Learning Objectives; Implementation Guidance; Project Setting; In-Class Distribution and Discussion of Project; Solution; Grading Rubric; Results and Discussion; Summary, Limitations, and Concluding Remarks; References; The Importance of the Foreign Corrupt Practices Act (FCPA) for Accounting Education; Why Incorporating the FCPA Is Important for Accounting Students; FCPA History and the Current Trend of Increasing Worldwide Enforcement

FCPA Penalties Are a Significant Cost for Corporations and IndividualsCorruption Is a Way of Life in Many Countries; Accounting Firms Are Increasing their FCPA and Anti-Bribery Services to Businesses; Ways in Which FCPA Material can be Incorporated into the Accounting Curriculum; Preparing Accounting Students for a Career in the FCPA through Role-Playing and Expert Guest Speakers; Designing and Teaching a Stand-Alone FCPA and Anti-Corruption Class; Developing an FCPA Case for Accounting Classes; Teaching the FCPA in Auditing Classes; Acceptance and Planning: Inherent Risk

Internal Control: Control Risk

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