The accounting profession has recognized the need to increase pro bono (free) tax preparation services. Increased pro bono tax preparation services by accountants may address a growing unmet need for free tax preparation services by low-income taxpayers in the United States. One way to foster...

Ethical attitudes are especially important for accounting students as they transition from higher education into a profession where continuing education requirements for ethics are pervasive across state boards. We examine if generational categorization impacts ethical attitudes. We compare 172...

In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report...

The Braun and Simpson’s (2004 ) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students’ oral, written and interpersonal communication skills. In addition, it is more beneficial to the learning process and...

This paper provides a comprehensive review of the academic research related to the certified public accountant (CPA) exam. Our review identifies several research streams in this area, including studies that examine the effects of educational requirements and institutional and candidate...

We survey full-time accounting faculty holding terminal degrees about professional certifications. In addition to asking faculty about professional certifications they hold, we gather data about faculty’s experiences as well as their perceptions about the pursuit of professional...

This case exposes students to contingent liabilities, a complex topic they must grapple with in practice, via introduction of the problem of accounting for vacation pay earned but untaken. The case has been tested with both undergraduates and graduates. It is appropriate for students in an...

The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, Dec. 22, 2017) may affect the purchase of capital assets. Bonus depreciation has been extended to allow an immediate 100%...

This paper discusses a pedagogical approach that incorporates multiple critical topics in the accounting curriculum using an integrated tax research case. Our approach is designed to develop students research, data management and analysis, critical thinking, decision-making, and professional...