Universities today are embracing teaching pedagogy of project-based learning (PBL) through collaboration with industry. PBL allows students to learn theory in the classroom, then apply what they have learned in the field, solving a wide array of business or societal challenges facing...

This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of...

Regulators have increased the disclosure requirements of top executives as part of corporate governance reform. This study examines how trust arising from a firm's corporate reputation will interact with top executive compensation disclosure to influence investor judgments. This study used a 2 X...

A stream of research in the accounting education literature focuses on investigating the determinants of students' academic performance in an undergraduate accountancy degree programme. The objective of the current study is to highlight another determinant from the general education literature,...

Due to the shift in partner's identity, there have been growing interests in understanding characteristics, skills and behaviours of accounting partners. Given that Big 4 Accounting firms are supposedly international accounting firms that are organized in similar structures, an interesting...

Recent literature has advocated for the use of project based learning to engage students in active learning. This study examines how students’ learning of cultural intelligence and digital literacy are enhanced through an overseas project-based learning (PBL) programme at a Singapore...

Increasingly, organizations need to respond to wide range of information technology (IT) based opportunities and pressures. The situation is no different in an accounting firm. Many accounting practitioners have advocated investment in IT to improve accounting firms' productivity. To date, there...

Corporate scandals such as Enron, Tyco, WorldCom and Adelphia have drawn significant attention to the occurrence of fraud. This has implications for public interest as the prevalence and consequences of fraud may affect the shareholders, creditors and the public's confidence in the financial...

Cluster analysis is a data analytics technique that can help forensic accountants effectively detect anomalies in complex financial datasets. This article provides a description of clustering analysis, discusses how it can be implemented to detect anomalies in data, and illustrates its use...

There is limited published research to detect financial statement fraud using digital analysis to analyse journal entry data. As far as we are aware, Debreceny and Gray’s (2010) study is the first and only such study. In this study, we replicated and extended Debreceny and Gray’s (2010) work...