Accounting education focuses on delivering knowledge to students. Most student are passive, behaving as bystanders or … positive effects on accounting education. Specifically, it tests whether active student involvement in board game activities in … introductory accounting courses contributes to effective learning. There were a few key findings. Firstly, the more actively that …

The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive … price. Most of authors focus on prediction of accounting frauds and financial restatements remain in the background of …

-related accounting restatements motivates these questions. In this study, we find empirical evidence suggesting that tax …