This study investigates whether reading case responses and using argument maps can assist students in developing case analysis skills, such as identifying supporting arguments and counterarguments in analyses of financial accounting policy choices. The results of an experiment indicate that...

Despite the significant emphasis that most instructors place on textbooks in introductory accounting courses, little research exists to describe how students use and interact with their textbooks. Using learning journals, 172 undergraduate students provided detailed, real-time accounts of their...

This study identifies conditions that affect how auditors attend to and judge the possibility of aggressive financial reporting in their client?s financial statements. An experiment was conducted with 100 audit seniors and managers to determine whether the risk of misstatement and corroboration...