..., topic burstiness, and thematic mapping, using HistCite, VOSviewer, CiteSpace, and R Bibliometrix software. Through rigorous examination, we identify three prominent research streams: (1) accounting pedagogy, (2) competencies, and (3) ethics. Furthermore, each stream discusses specific distinctive themes...

...Barry Hettler; Jennifer Sustersic Stevens ABSTRACT Using the Securities and Exchange Commission’s Accounting and Auditing Enforcement Releases, this assignment builds critical thinking and ethical decision-making skills in a financial accounting setting. It requires students to analyze a real...

...Jacob Jaggi; Jason Porter ABSTRACT This case allows students to wrestle with the ethical decisions relating to accounting choices. At issue in this case is the timing of the implementation of the Current Expected Credit Losses (CECL) model standard. The objectives of the case are to help students...

...’ awareness of the professional and ethical issues raised by the scandal, including decision making under pressure, evaluating the appropriateness of supervisory requests, overcoming temptations to engage in unethical or illegal behavior, and incentivizing job performance related to ethical conduct. The case...

... School of Business, Spokane, WA, USA. Editor's note: Accepted by Elizabeth Dreike Almer. 1 10 2019 1 10 2021 2022 auditor regulation PCAOB enforcement reports inspection reports audit standards ethics storytelling The CPA profession has a long history...

..., but some students cannot complete internships. The Pathways Commission calls for new, creative approaches to professional engagement. In the ethics interview exercise, students engage with professionals for a single interview. Following the intentional learning model, students complete activities before...

... business decision making corporate culture ethics William Thomas Grant founded the W. T. Grant Company (Grant) and opened its first 25-cent store in Lynn, Massachusetts in 1906. Before the Internet radically changed consumer shopping behavior, large shopping malls dominated the consumer...

...Mark A. Holtzblatt; Craig Foltin; Norbert Tschakert ABSTRACT This case provides students with an opportunity to examine ethical issues and challenges encountered in public accounting. This real-life case occurred in South Africa, where wide-spread corruption and unethical behavior severely...

... such as postponing research and development expenditures), other techniques clearly cross the line (e.g., misclassifying repair and maintenance expenses as capital expenditures), and some fall into a gray area (e.g., adjusting the allowance for bad debt). This case exposes students to an ethical dilemma...

...Christine Cheng; Renee Flasher ABSTRACT Two cases help students identify the influence that self-interest can have on ethical decision making and encourage them to practice “giving voice to values.” The learning objectives are to: (1) increase student awareness of the role of ethical fading...

...Megan F. Hess; Raquel Meyer Alexander ABSTRACT This instructional case explores the ethical issues surrounding the corporate tax-planning and tax-avoidance strategies of multinational organizations. Drawing on the real-world experiences of SABMiller, one of the world's largest beverage companies...

...Julie S. Persellin; Michael K. Shaub; Michael S. Wilkins ABSTRACT This case requires students to apply accounting and ethical decision making within the context of a potential land impairment decision. Students are required to research the relevant professional literature and provide appropriate...

...Eileen Z. Taylor; Cynthia P. Guthrie ABSTRACT: Do you know what choices you would make if faced with an ethical dilemma? This fact-based case includes situations and issues that a real citizen considered when faced with the knowledge that his employer may have been overbilling the state of North...

...Chunhui Liu; Lee J Yao; Nan Hu ABSTRACT The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education...

..., prosocial behavior exhibited through volunteerism, Beta Alpha Psi Honor Society membership, and student government involvement have on their level of ethical development. Our results indicate that undergraduate accounting students who have interned with a public accounting firm, or participated...