Teaching the income statement : framing the discussion within the context of earnings quality / James F. Sepe, J. David Spiceland -- A new approach to improving and evaluating student workplace writing skills / Susan A. Lynn, Thomas E. Vermeer -- Integrating tax and financial accounting : three...

Earnings management and corporate social responsibility : an in-class exercise to illustrate the short-term and long-term consequences / Carol M. Fischer, Michael J. Fischer -- Factors affecting initial placement of accounting Ph.Ds / William W. Stammerjohan, Deborah L. Seifert, Ronald P. Guidry...

Belief revision in accounting : a literature review of the belief-adjustment model / Jennifer Kahle, Robert Pinsker, Robin Pennington -- Role morality and accountants ethically sensitive decisions / Robin R. Radtke -- The effect of manager's moral equity on the relationship between budget...

The auditor change literature has generally concluded that clients from which an audit firm resigns are risky clients, yet little is known about the period after a predecessor auditor has resigned from an engagement. We investigate a sample of resignations to determine why an audit firm chooses...

The auditor change literature has generally concluded that clients from which an audit firm resigns are risky clients, yet little is known about the period after a predecessor auditor has resigned from an engagement. We investigate a sample of resignations to determine why an audit firm chooses...

The attorney-client privilege is one of the foundations of our jurisprudence. Originally, designed to prevent attorneys from testifying against their clients, the privilege eventually evolved to reflect legal, societal, and financial complexities. This privilege depends on full disclosure and...

Advances in Accounting Education: Teaching and Curriculum Innovations is a refereed, academic research annual that aims to meet the needs of faculty members interested in ways to improve their classroom instruction. It includes both non-empirical and empirical articles dealing with accounting...

Advances in Accounting Education: Teaching and Curriculum Innovations is a refereed, academic research annual that aims to meet the needs of faculty members interested in ways to improve their classroom instruction. It includes both non-empirical and empirical articles dealing with accounting...

Several recent studies have empirically examined the claim that fair value accounting (FVA) contributed to the financial crisis of 2008. Most of this research relies on stock price and/or financial statement data from commercial banks to investigate the role played by FVA in this financial...