Issues in Accounting Education http://scitation.aip.org/ Issues in Accounting Education Additional Journal Content http://link.aip.org/link/?ISS/26/i/1&agg=rss <br/> Abstract not available. [Issues in Accounting Education 26, i (2011)] published Wed Aug 31, 2011. Information For Authors http://link.aip.org/link/?ISS/26/639/1&agg=rss <br/> Abstract not available. [Issues in Accounting Education 26, 639 (2011)] published Wed Aug 31, 2011. Intermediate Accounting, Eighteenth Edition http://link.aip.org/link/?ISS/26/636/1&agg=rss EARL K. STICE, JAMES D. STICE, and Roger D. Flint<br/> EARL K. STICE and JAMES D. STICE, Intermediate Accounting, Eighteenth Edition (Mason, OH: South-Western Cengage Learning, 2012, pp. xxxviii, 1576). ... [Issues in Accounting Education 26, 636 (2011)] published Wed Aug 31, 2011. Intermediate Accounting, Sixth Edition http://link.aip.org/link/?ISS/26/635/1&agg=rss DAVID SPICELAND, JIM SEPE, MARK NELSON, and Mike Wilkins<br/> DAVID SPICELAND, JIM SEPE, and MARK NELSON, Intermediate Accounting, Sixth Edition (New York, NY: McGraw-Hill Irwin, 2011, pp. vii, 1263). ... [Issues in Accounting Education 26, 635 (2011)] published Wed Aug 31, 2011. Intermediate Accounting, Eleventh Edition http://link.aip.org/link/?ISS/26/634/1&agg=rss LOREN A. NIKOLAI, JOHN D. BAZLEY, JEFFERSON P. JONES, and Andrew J. Felo<br/> LOREN A. NIKOLAI, JOHN D. BAZLEY, and JEFFERSON P. JONES, Intermediate Accounting, Eleventh Edition (Mason, OH: South-Western Cengage Learning, 2010, pp. iii, 1260). ... [Issues in Accounting Education 26, 634 (2011)] published Wed Aug 31, 2011. Intermediate Accounting, Fourteenth Edition http://link.aip.org/link/?ISS/26/633/1&agg=rss DONALD E. KIESO, JERRY J. WEYGANDT, TERRY D. WARFIELD, and Julie S. Persellin<br/> DONALD E. KIESO, JERRY J. WEYGANDT, and TERRY D. WARFIELD, Intermediate Accounting, Fourteenth Edition (Hoboken, NJ: John Wiley & Sons, Inc., 2012, pp. vii, 1581). ... [Issues in Accounting Education 26, 633 (2011)] published Wed Aug 31, 2011. Enforcing Financial Reporting Standards: The Case of White Pharmaceuticals AG http://link.aip.org/link/?ISS/26/619/1&agg=rss Henning Zulch and Dominic Detzen<br/> ABSTRACT: This instructional resource is based on an actual case of financial reporting enforcement and invites students to reflect on two main themes: the treatment of research and development costs and the enforcement of financial reporting standards. First, students are to analyze a cooperation a ... [Issues in Accounting Education 26, 619 (2011)] published Wed Aug 31, 2011. A Series of Revenue Recognition Research Cases Using the Codification http://link.aip.org/link/?ISS/26/609/1&agg=rss R. Mark Alford, Teresa M. DiMattia, Nancy T. Hill, and Kevin T. Stevens<br/> ABSTRACT: This series of four short cases is designed to help students develop the skills to research the Financial Accounting Standards Board's (FASB) Accounting Standards Codification and other authoritative literature. It also is designed to help improve students' ability to analyze and critique ... [Issues in Accounting Education 26, 609 (2011)] published Wed Aug 31, 2011. Wiki Art Gallery, Inc.: A Case for Critical Thinking http://link.aip.org/link/?ISS/26/593/1&agg=rss Fred Phillips and Brandy Mackintosh<br/> ABSTRACT: This instructional case requires students to provide advice to a client who is currently a co-owner of a for-profit art gallery. The client is planning to purchase his co-owner's shares at a price to be determined based on their company's recent financial performance. The company's financi ... [Issues in Accounting Education 26, 593 (2011)] published Wed Aug 31, 2011. Accounting Fraud at CIT Computer Leasing Group, Inc. http://link.aip.org/link/?ISS/26/569/1&agg=rss Jeffrey E. Michelman, Victoria Gorman, and Gregory M. Trompeter<br/> ABSTRACT: The case chronicles a newly promoted manager's search to uncover an inventory fraud that had been perpetrated by her supervisor at CIT, a publicly held company. During the ensuing investigation, CIT and the Florida Department of Law Enforcement identified 36 different transactions involvin ... [Issues in Accounting Education 26, 569 (2011)] published Wed Aug 31, 2011. Koss Corporation Case: Trouble in Brew City http://link.aip.org/link/?ISS/26/547/1&agg=rss Brian Daugherty and Daniel G. Neely<br/> ABSTRACT: This instructional case provides auditing students an opportunity to examine an interesting real-life embezzlement and financial statement fraud occurring at a publicly traded company in the post-Sarbanes-Oxley (SOX) era. The case focuses on independent auditors' and senior management's re ... [Issues in Accounting Education 26, 547 (2011)] published Wed Aug 31, 2011. Breach of Data at TJX: An Instructional Case Used to Study COSO and COBIT, with a Focus on Computer Controls, Data Security, and Privacy Legislation http://link.aip.org/link/?ISS/26/521/1&agg=rss Sandra J. Cereola and Ronald J. Cereola<br/> ABSTRACT: Internal control frameworks (ICF) provide a basis for understanding controls in an organization and for making judgments about the effectiveness of controls. The Sarbanes-Oxley Act of 2002 (SOX) requires companies to report, on an ongoing basis, the effectiveness of their internal controls ... [Issues in Accounting Education 26, 521 (2011)] published Wed Aug 31, 2011. North Carolina State University: Implementing ERP Student Modules http://link.aip.org/link/?ISS/26/507/1&agg=rss Marianne Bradford<br/> ABSTRACT: The purpose of this case is to describe the benefits and challenges of an Enterprise Resource Planning (ERP) system at a higher education institution (HEI). The case also focuses on IT risk and systems security issues inherent in an ERP system. The case begins with the implementation of fi ... [Issues in Accounting Education 26, 507 (2011)] published Wed Aug 31, 2011. Individual Accounting Faculty Research Rankings by Topical Area and Methodology http://link.aip.org/link/?ISS/26/471/1&agg=rss Jeffrey Pickerd, Nathaniel M. Stephens, Scott L. Summers, and David A. Wood<br/> ABSTRACT: This paper ranks individual accounting researchers based on their research productivity in the most recent six, 12, and 20 years. We extend prior individual faculty rankings by providing separate individual faculty research rankings for each topical area commonly published in accounting jo ... [Issues in Accounting Education 26, 471 (2011)] published Wed Aug 31, 2011. Additional Journal Content http://link.aip.org/link/?ISS/26/i/1&agg=rss <br/> Abstract not available. [Issues in Accounting Education 26, i (2011)] published Thu May 26, 2011. Book Reviews http://link.aip.org/link/?ISS/26/455/1&agg=rss Michael K. Shaub<br/> Abstract not available. [Issues in Accounting Education 26, 455 (2011)] published Thu May 26, 2011. It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students? http://link.aip.org/link/?ISS/26/439/1&agg=rss Helen L. Brown-Liburd and Barbara M. Porco<br/> ABSTRACT: This study applies the psychological theories of Kohlberg (1969, 1979) and Rest (1986) and explores existing literature that investigates factors affecting the cognitive moral development of accountants (see Jones et al. [2003] for a review of this literature), while advancing discourse re ... [Issues in Accounting Education 26, 439 (2011)] published Thu May 26, 2011. Fire the Big Box!? http://link.aip.org/link/?ISS/26/421/1&agg=rss Thomas L. Zeller, Thomas J. Palzer, and Andrew D. Tressler<br/> ABSTRACT: Durable Glove, Inc. faces a common problem. The traditional reporting system does not capture a valid measure of customer profitability. The reporting structure no longer captures how customers consume resources differently throughout the value chain. Their value chain begins in Asia and e ... [Issues in Accounting Education 26, 421 (2011)] published Thu May 26, 2011. Kmart: Predicting Bankruptcy, Fresh Start Reporting, and Valuation of Distressed Securities http://link.aip.org/link/?ISS/26/391/1&agg=rss Reuven Lehavy and Suneel Udpa<br/> ABSTRACT: On January 22, 2002, Kmart Corporation filed voluntary petitions for reorganization under Chapter 11 of the federal bankruptcy laws. While under Chapter 11 protection, Kmart renegotiated its debt, shed some of its non-performing assets, and issued new equity. Financier Eddie Lampert of ESL ... [Issues in Accounting Education 26, 391 (2011)] published Thu May 26, 2011. The Central Florida Emphysema Foundation Audit: A Case Study of Personal and Professional Responsibility http://link.aip.org/link/?ISS/26/377/1&agg=rss Patrick J. Knipe and Michael E. Bitter<br/> ABSTRACT: The in-charge accountant (ICA) for the Central Florida Emphysema Foundation (CFEF) audit engagement is left to wrap up the audit while the audit manager is away on vacation and the audit partner unexpectedly leaves for an out-of-state family funeral. Only one outstanding issue remainsaccou ... [Issues in Accounting Education 26, 377 (2011)] published Thu May 26, 2011. Relating Operational and Financial Factors to Assess Risk and Identify Fraud in an Operational Setting http://link.aip.org/link/?ISS/26/361/1&agg=rss Richard H. Gifford and Harry Howe<br/> ABSTRACT: The current literature and Statement on Auditing Standards (SAS) 99 emphasize the importance of relating operational factors to financial factors when evaluating the risk of fraud. The following case is based on an actual company and demonstrates how an understanding of the relationship be ... [Issues in Accounting Education 26, 361 (2011)] published Thu May 26, 2011. Ruckman, Inc.: Converting from U.S. GAAP to IFRS http://link.aip.org/link/?ISS/26/341/1&agg=rss Rebecca Fay, John A. Brozovsky, and Patricia G. Lobingier<br/> ABSTRACT: This case is designed as a comprehensive review of significant differences between accounting principles generally accepted in the United States of America (U.S. GAAP) and International Financial Reporting Standards (IFRS) for specific topics covered during most Intermediate Accounting cou ... [Issues in Accounting Education 26, 341 (2011)] published Thu May 26, 2011. Cilindro del Sur and United Gas Products: An International Application of the Strategic Cost Management Framework http://link.aip.org/link/?ISS/26/321/1&agg=rss Thomas G. Canace and Paul E. Juras<br/> ABSTRACT: This case provides students with an opportunity to apply project valuation methodologies in an international context. The dynamics of the case offer more complexity than typical textbook capital budgeting problems because, while the identity has been disguised, the case is based on a real ... [Issues in Accounting Education 26, 321 (2011)] published Thu May 26, 2011. Generic Health Care Hospital: The Road to an Integrated Risk Management System http://link.aip.org/link/?ISS/26/305/1&agg=rss Priscilla Burnaby, Susan Hass, and Anthony O'Reilly<br/> ABSTRACT: Three related areasSarbanes-Oxley's requirements for control reports, COSO's Enterprise Risk Management (ERM) suggested control structure, and the enterprise risk management processneed more classroom materials to demonstrate to students the importance of a cohesive risk analysis process a ... [Issues in Accounting Education 26, 305 (2011)] published Thu May 26, 2011. Integrating Research into an Undergraduate Accounting Course http://link.aip.org/link/?ISS/26/287/1&agg=rss James H. Irving<br/> ABSTRACT: Consistent with educational theory, research studies in accounting education substantiate claims of the benefits associated with active learning. This paper describes how I integrate research into an undergraduate accounting course using a pedagogical approach which fosters active learning ... [Issues in Accounting Education 26, 287 (2011)] published Thu May 26, 2011. Emotional Intelligence: The Role of Accounting Education and Work Experience http://link.aip.org/link/?ISS/26/267/1&agg=rss Gail Lynn Cook, Darlene Bay, Beth Visser, Jean E. Myburgh, and Joyce Njoroge<br/> ABSTRACT: Emotional intelligence may allow accountants to perform better in leadership, team building, client relations, and decision-making. Unfortunately, very little is known about the antecedents to emotional intelligence; however, there have been attempts to improve the emotional intelligence o ... [Issues in Accounting Education 26, 267 (2011)] published Thu May 26, 2011. Additional Journal Content http://link.aip.org/link/?ISS/26/i/1&agg=rss <br/> Abstract not available. [Issues in Accounting Education 26, i (2011)] published Mon Feb 28, 2011. Pitfalls of Using Citation Indices for Making Academic Accounting Promotion, Tenure, Teaching Load, and Merit Pay Decisions http://link.aip.org/link/?ISS/26/99/1&agg=rss Alan Reinstein, James R. Hasselback, Mark E. Riley, and David H. Sinason<br/> ABSTRACT: With the advent of computerized data searches, the number of accounting programs that use citation analysis to measure faculty members' research productivity has increasedoften believing that this methodology offers relevant or reliable data for tenure, promotion, teaching load, and merit ... [Issues in Accounting Education 26, 99 (2011)] published Mon Feb 28, 2011. Online Homework versus Intelligent Tutoring Systems: Pedagogical Support for Transaction Analysis and Recording http://link.aip.org/link/?ISS/26/87/1&agg=rss Fred Phillips and Benny G. Johnson<br/> ABSTRACT: Prior research demonstrates that students learn more from homework practice when using online homework or intelligent tutoring systems than a paper-and-pencil format. However, no accounting education research directly compares the learning effects of online homework systems with the learni ... [Issues in Accounting Education 26, 87 (2011)] published Mon Feb 28, 2011. The Travels of a T-Shirt in the Global World of Taxation: Teaching Multi-Jurisdictional Taxation http://link.aip.org/link/?ISS/26/67/1&agg=rss Brigitte W. Muehlmann and Priscilla A. Burnaby<br/> ABSTRACT: A creative and useful solution for teaching multi-jurisdictional taxation was found and successfully implemented. The revised course pedagogy better meets the needs of a student body with wide-ranging differences in prior business experience and preparation for the course when the 150-hour ... [Issues in Accounting Education 26, 67 (2011)] published Mon Feb 28, 2011. A Realistic Test of Transfer: Do Novices in Established Groups Represent Problems Similarly to Experienced Information Systems Professionals after Group Interaction? http://link.aip.org/link/?ISS/26/39/1&agg=rss Constance M. Lehmann, Cynthia D. Heagy, and Victor L. Willson<br/> ABSTRACT: Studies such as Lewis et al. (2005) and Michinov and Michinov (2009) suggest that knowledge transfer across tasks occurs when realistic tasks within a domain are completed over a period of time. Our study represents the first attempt to investigate knowledge transfer, using cases describin ... [Issues in Accounting Education 26, 39 (2011)] published Mon Feb 28, 2011. Accounting for Decision Making and Control http://link.aip.org/link/?ISS/26/258/1&agg=rss Jerrold L. Zimmerman and Massood Yahya-Zadeh<br/> Abstract not available. [Issues in Accounting Education 26, 258 (2011)] published Mon Feb 28, 2011. Cost Accounting: Foundations and Evolutions http://link.aip.org/link/?ISS/26/257/1&agg=rss Michael R. Kinney, Cecily A. Raiborn, and Peter J. Poznanski<br/> Abstract not available. [Issues in Accounting Education 26, 257 (2011)] published Mon Feb 28, 2011. Using Communication Theory to Teach SOX Reporting Requirements http://link.aip.org/link/?ISS/26/241/1&agg=rss Marsha Weber, Sheri Erickson, and Mary Stone<br/> 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 ... [Issues in Accounting Education 26, 241 (2011)] published Mon Feb 28, 2011. Can Obtaining an Accounting Ph.D. Provide a Positive Financial Return? http://link.aip.org/link/?ISS/26/23/1&agg=rss Robert F. Gary, Christine A. Denison, and Marvin L. Bouillon<br/> ABSTRACT: Recently, concerns have been raised regarding the shortage of Ph.D. students in accounting. In the immediate future, the number of retirements in accounting academia is likely to exceed the number of qualified replacements. Many speculate that accountants are deterred from pursuing a Ph.D. ... [Issues in Accounting Education 26, 23 (2011)] published Mon Feb 28, 2011. Xerox, Inc. http://link.aip.org/link/?ISS/26/219/1&agg=rss Edward Seipp, Sean Kinsella, and Deborah L. Lindberg<br/> ABSTRACT: This audit case examines an interesting real-life instance of financial statement manipulation by a client (Xerox, Inc.) and the related audit failure by the audit firm (KPMG). The facts of this case are drawn from several SEC Accounting Enforcement and Administrative Proceedings Releases. ... [Issues in Accounting Education 26, 219 (2011)] published Mon Feb 28, 2011. Mountain State Sporting Goods: A Case of Fraud? A Case Study in Fraud Examination http://link.aip.org/link/?ISS/26/201/1&agg=rss Robert J. Rufus and William Hahn<br/> ABSTRACT: This case, which is derived from an actual fraud occurrence, provides an opportunity for students to employ fraud theory and assess the three conditions generally present when fraud occurs, i.e., incentive, opportunity, and ability to rationalize. Specific applications include the major pr ... [Issues in Accounting Education 26, 201 (2011)] published Mon Feb 28, 2011. A Case Study on Cost Estimation and Profitability Analysis at Continental Airlines http://link.aip.org/link/?ISS/26/181/1&agg=rss Francisco J. Roman<br/> ABSTRACT: This case exposes students to the application of regression analyses to be used as a tool pursuant to understanding cost behavior and forecasting future costs using publicly available data from Continental Airlines. Specifically, the case focuses on the harsh financial situation faced by C ... [Issues in Accounting Education 26, 181 (2011)] published Mon Feb 28, 2011. Tasteless Tea Company: A Comprehensive Revenue Transaction Cycle Case Study http://link.aip.org/link/?ISS/26/163/1&agg=rss Ronald F. Premuroso, William S. Hopwood, and Somnath Bhattacharya<br/> ABSTRACT: It is challenging for students taking the introductory accounting information systems (AIS) course to envision how to apply the topics and concepts learned during the course in real-world situations. The motivation for this case study is to have groups of students apply the many topics and ... [Issues in Accounting Education 26, 163 (2011)] published Mon Feb 28, 2011. Bioscience Company: Accounting for Idle Plant Assets http://link.aip.org/link/?ISS/26/155/1&agg=rss Victoria Dickinson, Paul Kimmel, and Terry Warfield<br/> ABSTRACT: Bioscience Company and its auditors have been in discussions with the SEC concerning the accounting for its long-lived assets. Among the issues being discussed is the company's discontinuation of depreciation on productive assets that it had used previously, but it was not currently using. ... [Issues in Accounting Education 26, 155 (2011)] published Mon Feb 28, 2011. The SEC's Case against California Micro Devices: A Lesson in Using Professional Skepticism and Obtaining Sufficient Appropriate Evidence http://link.aip.org/link/?ISS/26/145/1&agg=rss Jill M. D'Aquila and Kim Capriotti<br/> ABSTRACT: This instructional case involves charges by the Securities and Exchange Commission (SEC) against Michael Marrie, an audit partner, and Brian Berry, a manager, for recklessly failing to comply with auditing standards relating to three areas: a $12 million write-off of accounts receivable, c ... [Issues in Accounting Education 26, 145 (2011)] published Mon Feb 28, 2011. A Case of Declining Gross Margins http://link.aip.org/link/?ISS/26/133/1&agg=rss Penny R. Clayton and Larry D. Ellison<br/> ABSTRACT: Based on the facts of an actual fraud investigation and utilizing dialog to creatively present materials that will hold the student's interest, this case introduces students to financial statement fraud and highlights the internal controls of inventory and sales for a private business. It ... [Issues in Accounting Education 26, 133 (2011)] published Mon Feb 28, 2011. The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments http://link.aip.org/link/?ISS/26/1/1&agg=rss Tina D. Carpenter, Cindy Durtschi, and Lisa Milici Gaynor<br/> ABSTRACT: This study examines the extent to which providing a course that emphasizes forensic accounting influences students' fraud-related judgments. We follow a cohort of students (trained students) who have enrolled in a forensic accounting course and examine their fraud judgments at various poin ... [Issues in Accounting Education 26, 1 (2011)] published Mon Feb 28, 2011.