THEME 1: CAPACITY BUILDING AND PROGRAM LEADERSHIP 1. Enhancing the Benefits of Accounting Doctoral Consortia; Anne L. Christensen, Ph.D., and Shelley C. Rhoades-Catanach, Ph.D. 2. Accounting Department Head: The Road Less Traveled; Thomas G. Noland, Ph.D., CPA, CMA, CDFM, Shawn Mauldin, Ph.D., CPA,...

Advances in Accounting Education is a refereed, academic research publication whose purpose is to help meet the needs of faculty members interested in ways to improve accounting classroom instruction at the college and university level. We publish thoughtful, well-developed articles that are...

Purpose – This paper leverages the concept of business information intensity (BII) with the aim of developing a model to assess control deficiency risk (CDR) in organizations. BII measures the extent of use of IT by an organization in its products and value chain. Design/methodology/approach...

Purpose – The authors posit that audit fees are driven by historical risk factors and risk encountered in the current period. The purpose of this paper is to focus on historical risk by examining the incremental effect of material weakness in internal control (MW) identified in prior periods...