This paper makes the case that mandatory adoption of International Financial Reporting Standards (IFRS) will lead to major structural change in accounting education, change consistent with reforms advocated by the accounting profession, the accounting academy, and academic accreditation bodies....

Accounting knowledge evolves over time. This study uses textual analysis and word frequencies to demonstrate how Certified Public Accounting (CPA) Examination competencies have evolved over time. This analysis applies a spreadsheet-based process based on word frequencies to compare CPA...