We propose a novel pedagogic design to integrate teaching earnings management and accounting ethics at the … undergraduate level. Earnings management is an extensive topic related to almost every topic in collegiate accounting education …. Generally Accepted Accounting Principles (GAAP) give accountants discretion to exercise professional judgment on how to report …

In the Netherlands auditors can be trained in a part-time educational track in which students combine working and … relatively general. Applying human capital theory, we expect higher wage growth for full-time educated auditors than for dual …-educated auditors. Furthermore, full-time educated auditors may have better outside options than part-time educated auditors. This may …