Advances in Accounting Education: Teaching and Curriculum - download pdf or read online

By Bill N. Schwartz, J. Edward Ketz

ISBN-10: 0080461794

ISBN-13: 9780080461793

ISBN-10: 0762312696

ISBN-13: 9780762312696

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Extra resources for Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 7 (Advances in Accounting Education Teaching and Curriculum Innovations)

Sample text

Audit risk & materiality in conducting an audit (AU 316). Statement on Auditing Standards Number 47. New York, NY: American Institute of Certified Public Accountants. American Institute of Certified Public Accountants (AICPA). (1988). The auditors’ responsibility to detect and report errors and irregularities. Statement on Auditing Standards Number 53. New York, NY: AICPA. 24 BRIAN PATRICK GREEN AND THOMAS G. CALDERON American Institute of Certified Public Accountants (AICPA). (1997). Consideration of fraud in a financial statement audit.

Furthermore, the auditor needs to document and respond to these risk factors, considering a company’s programs and controls. The standard also describes requirements for analytical procedures, brainstorming, and a focus on professional skepticism. SIMULATION-BASED PEDAGOGY With continued calls for college and university accountability, assessment has moved toward demonstrating student learning, and the ability to apply knowledge that leads to a successful career (Wolf, 1992). Prior research on learning outcomes indicates that pedagogy does affect how well students learn.

The theory/applications balance in managing pedagogy: Where do we stand. Journal of Management, 20(1), 141–157. This page intentionally left blank 26 MOTIVATING STUDENT INTEREST IN ACCOUNTING: A BUSINESS PLANNING APPROACH TO THE INTRODUCTORY MANAGEMENT ACCOUNTING COURSE Noah P. Barsky and Anthony H. Catanach, Jr. ABSTRACT Introductory management accounting courses traditionally emphasize cost accounting topics rather than the critical role that information plays in decision making suggest that creatively redesigning the introductory management accounting course may help to reverse recent declines in accounting enrollments.

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Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 7 (Advances in Accounting Education Teaching and Curriculum Innovations) by Bill N. Schwartz, J. Edward Ketz


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