Graduate-level Accounting Research Articles

Be an Expert: A Critical Thinking Approach to Responding to High-Profile Cybersecurity Breaches

ABSTRACT This case examines three high-profile cybersecurity breaches to illustrate how organizations respond to these situations. Students explore breaches involving Capital One, Equifax, and Target and apply critical thinking to examine attack details, breach prevention, and breach responses by assuming the roles of security consultants, chief information officers, and internal auditors. The case objectives include (1) summarizing how organizations respond to cybersecurity breaches, (2) evaluating threats to organizations’ cybersecurity infrastructure, and (3) justifying how accountants and auditors may respond to cybersecurity breaches. This case is designed for undergraduate- or graduate-level accounting information systems, auditing, information technology (IT) auditing, internal auditing, and fraud examination classes and can be extended for intermediate or advanced financial accounting courses. This case provides instructor flexibility, as the class can be split into three groups with each group assigned as the expert on one breach or one or more breaches can be assigned to all students.

Understanding students' perceptions of online discussion boards for homework in an online graduate-level accounting course

Understanding students' perceptions of online discussion boards for homework in an online graduate-level accounting course

A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)

Prior literature suggests that accounting education needs to adapt to constantly evolving market needs. This paper develops a comprehensive framework of competencies demanded by employers in the GCC region to be integrated into the local accounting curricula. The paper proposes a text-mining methodology for extracting data directly from job advertisements and generating lists of competencies. The methodology has multiple advantages: (i) it is based on readily available job market data, (ii) it produces sets of ranked knowledge and skills, supported by descriptions (learning outcomes), (iii) it allows examining a comprehensive range of competencies, (iv) it is easily adaptable to any segment of the job market. Moreover, the proposed framework highlights a different priority of competencies to be developed by undergraduate and graduate-level accounting programs.

Applying an interactive learning approach provided by an academic coach in a graduate-level accounting course

PurposeThe paper makes a significant contribution to the accounting education literature by examining the impact of using online meetings with an academic coach on student-perceived learning outcomes, course and instructor evaluations in an online graduate-level accounting course.Design/methodology/approachA quasi-experimental design is adopted by the author to compare the students' evaluations in fall 2018 and in spring 2019 in an online graduate-level accounting course taught by the same instructor and assisted by the same academic coach.FindingsThe study finds that the use of online meetings with an academic coach helps students have a much positive view about the course and a better perception about the instructor's teaching effectiveness for the course. The offering of online meetings by an academic coach also improves students' evaluation about the academic coach in an online graduate-level accounting course.Originality/valueThe paper provides a new perspective to investigate students' perception with the use of online meetings with an academic coach.

Understanding students’ perceptions of online discussion boards for homework in an online graduate-level accounting course

Understanding students’ perceptions of online discussion boards for homework in an online graduate-level accounting course

September 2019 Placement Ads

September 2019 Placement Ads

Filling the demand for municipal government accountants: The benefits of a governmental and not-for-profit accounting course

The demand for accounting professionals in municipal governments is increasing as a result of an aging workforce and a period characterized by cautious hiring. Challenges faced by municipal governments in filling these positions are exacerbated by the competing opportunities available for accounting graduates. In this paper, we examine undergraduate- and graduate-level accounting students’ perceptions of careers in government and whether perceptions improve for students who take an elective governmental and not-for-profit accounting course. From the beginning to the end of the course, we document an increase in students’ perceptions of financial and non-monetary benefits associated with a government job as well as a shift toward viewing governmental accounting as offering creative and dynamic opportunities. The increase suggests that students taking the elective course view government careers as providing greater opportunity than public accounting or corporate accounting for work-life balance and having the potential for non-monetary benefits, although students tend to still view government careers as having less potential for monetary benefits. These results underscore the benefits of a governmental and not-for-profit accounting course within accounting programs.

SEPTEMBER 2014 PLACEMENT ADS

SEPTEMBER 2014 PLACEMENT ADS

A Business Communication Module for an MBA Managerial Accounting Course: A Teaching Note

This Teaching Note describes a two-hour-and-40-minute Business Communication module developed and used by the author over the past six years in an MBA Managerial Accounting course at a university in the USA. The module has two modest but important goals: to sensitize graduate accounting students to the importance of communication skills for professional success; and to provide students with a set of writing-improvement resources. The students' component of the module consists of a set of five readings and two learning resources. For teachers, a comprehensive set of PowerPoint slides is available from the author. The module is flexible in two respects: it can be used in graduate-level accounting courses other than Managerial Accounting; and a reduced version of in-class presentation time is possible by using only a sub-set of the PowerPoint slides, based on teacher preferences. Student responses to the module have been consistently positive and have supported continued use of the module into the future.

AKM Mortgages, Inc.

ABSTRACT This case uses a real mortgage company that was once the tenth largest mortgage loan originator in the U.S. The case sheds light on some important accounting issues in the mortgage bank industry and on industry-specific business risks. Students are required to read AKM's financial statements; identify business risks associated with its business practices; find red flags from the multiple-period cash flow statements; and, finally, comment on its accounting of mortgage loans held for sale, mortgage loans held for investment, and securities. This financial statement analysis case can help senior-year accounting majors or graduate-level accounting or finance students to understand related accounting standards for the mortgage industry and probable earnings misstatements at mortgage banks. It also can serve as timely reading for students who are interested in the recent credit crisis.

Assessing the success of a discipline-based communication skills development and enhancement program in a graduate accounting course

In this paper we present results of the impact diagnostic testing and associated context-specific workshops have on students' written communication skills in a graduate-level accounting course. We find that students who undertook diagnostic testing performed better in their first semester accounting subject. This improvement is positively associated with student attendance at context-specific writing skills-based workshops. When we extend the analysis to examine the long-term benefits of participation in the academic development program, there is evidence that diagnostic testing has led to sustained improvement in students' writing ability within their final semester accounting subject.

Using Communication Theory to Teach SOX Reporting Requirements

ABSTRACT: This paper presents an instructional resource and provides suggestions for its implementation. The resource demonstrates a method for teaching students how communication in required SOX Section 404 reports can impact stakeholders’ perceptions of that organization. Students read portions of selected 10-K, 10-Q, and corporate annual reports in which management responds to disclosed internal control material weaknesses. Students then analyze these excerpts according to a well-known image restoration strategy. This assignment enhances written communication skills, analytical skills, research skills, and deepens students’ understanding of Sarbanes-Oxley 404 requirements and of corporate image restoration strategies. The instructional resource would be beneficial in auditing, intermediate, or advanced accounting, as well as a graduate-level accounting course.

Applying the Ignatian Pedagogical Paradigm to the Creation of an Accounting Ethics Course

This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as a framework to create a graduate-level accounting ethics course.

The impact of TOEFL scores on placement and performance of international students in the initial graduate accounting class

This paper examines, in a US context, the relationship between performance in the initial required graduate financial accounting class and Test of English as a Foreign Language (TOEFL) scores for a sample of international MBA students. Other variables that have been shown in the past to be associated with superior performance in that class for other samples are also considered for this international sample. These relationships have not been analysed by any previous studies. The results show that TOEFL scores are not associated with superior performance in graduate accounting for the international students. The Graduate Management Admission Test (GMAT) score is the factor most associated with superior performance in graduate-level accounting for international students. This result is consistent with the result reported in Krausz et al. (Advances in Accounting Education, 3(3), 169–177, 2000) for a sample of domestic US students.

Using a stakeholder-based process to develop and implement an innovative graduate-level course in management accounting

Abstract Accounting programs have been challenged (e.g., W.S. Albrecht, R.J. Sack, Accounting Education: Charting the Course Through a Perilous Future, Accounting Education Series, vol. 16, American Accounting Association, Sarasota, FL, 2000; AICPA Core Competency Framework for Entry into the Accounting Profession, AICPA, New York, NY, 1999) to create innovative, cross-disciplinary courses/curricula and to tie such offerings to institutional strategic plans (e.g., I.T. Nelson, J.A. Bailey, A.T. Nelson, Issues in Accounting Education, 13 (1999) 301; AACSB International, Standards for accounting accreditation (April 21, 2000), AACSB, St. Louis, MO, 2000; AACSB International, Final draft – Eligibility procedures and standards for accounting accreditation 2004). This paper provides details about both the process used to develop an innovative graduate-level accounting course and the modules (Strategic Cost Management, Planning, and Performance Measurement) comprising the course. The paper therefore describes how one accounting program responded to the aforementioned challenges. At a strategic level, the paper discusses a three-stage process (planning, implementation, and assessment) that guided new-course design. Of particular interest is the impact of our business school's Strategic Plan and the AICPA core competency framework for entry into the accounting profession. (AICPA, New York, NY, 1999) on the development of educational objectives for the new course. Selected implementation issues (e.g., resource commitments needed to support delivery of the new course) are discussed. We also provide details regarding an assessment plan for the course and how data collected for the first three offerings of the course have guided course improvements. Because of its focus on process , this paper should be of interest to other accounting educators, particularly those interested in a stakeholder-based approach to developing and implementing new courses and curricula.

The Effects of Prior Accounting Work Experience and Education on Performance in the Initial Graduate-Level Accounting Course

This study explores the relationship between performance in entry-level graduate accounting coursework and prior accounting work experience and undergraduate accounting coursework experience. Prior accounting work experience is defined more precisely than in previous studies so that its effects on graduate performance can better be measured. Performance is compared using Chi-square tests, t-tests and Mann-Whitney tests. The results suggest that both educational and work experience are necessary for either to be of help. This differs from the findings in prior studies.