Purpose This instructional tool enhances coverage of statement of cash flows topics in graduate or upper division undergraduate accounting and finance courses. Methodology/approach We review one of the complexities of preparing the statement of cash flows. The exercise may include a discussion...

Purpose Anecdotal evidence indicates that one of the more difficult issues faced by accounting students is the understanding and preparation of the statement of cash flows (SCF). This study investigates the impact of different instruction methods for covering the statement on student learning...

Purpose Examine hiring preferences of nonpublic accounting professionals when selecting candidates with online versus traditional face-to-face (FTF) accounting degrees. Methodology/approach Surveys. Findings Consistent with Kohlmeyer, Seese, and Sincich (2011), this study revealed that...

Purpose Explore perceptions of the importance of information literacy among different stakeholders, and gain a better understanding of its role in the accounting curriculum. Methodology/approach Literature review, stakeholder surveys, and written feedback. Findings The perceptions of academics,...

Purpose Discuss the importance of the Foreign Corrupt Practices Act (FCPA) to accounting education. Methodology/approach This study first examines the current trends and events underlying the reasons for increasing the incorporation of the FCPA and related anti-bribery issues into the accounting...

Purpose Examine the effectiveness of online tutoring software to ameliorate poor performance in intermediate financial accounting. Methodology/approach Probit regression analysis comparing users versus nonusers of online accounting tutoring software, as well as analysis of student achievement...