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Author Index to Volume 28 


AHMAD, ZEESHAN (and 
ASHRAF and CHAU) 


ALDHIZER III, GEORGE R. 


ALMER, ELIZABETH 
DREIKE (and BERTOLINI 
and HIGGS) 

ASHRAF, JUNAID (and 
AHMAD and CHAU) 


BARRA, ROBERTA A. (and 
SAVAGE and CERF) 
BEAUDOIN, CATHY (and 
HUGHES and BOEDEKER) 


BECKER, LANA L. 


BERTOLINI, MICHELLE 
(and ALMER and HIGGS) 
BIERSTAKER, JAMES L. 
(and MONAHAN and 
PETERS) 


BOEDEKER, RUSSELL R. 
(and HUGHES and 
BEAUDOIN) 


BONNEY, LEFF (and 
RILEY, JR. and CADOTTE 
and MACGUIRE) 


BONNIER, CAROLE (and 
DEMERENS and 
HOSSFELD and LE MANH) 
BORTHICK, A. FAYE (and 
SARGENT) 

BRAUN, ROBERT L. (and 
MAULDIN and VIOSCA, 
JR. and CHIASSON) 


BRINK, ALISA G. 


BURNEY, LAURIE L. (and 
MATHERLY ) 
CADOTTE, ERNEST R. 


(and RILEY, JR. and 
BONNEY and MACGUIRE) 


Issues in Accounting Education 
Volume 28, No. 4, 2013 


Livestock Valuation in a Dairy Business 


Teaching Negotiation Skills within an Accounting 
Curriculum 


Livestock Valuation in a Dairy Business ................::cceccceeeeees 873 


Accounting for the Public Interest: A Revenue 
Recognition Dilemma 


Good Intentions at Good Grains, Inc. ......... cece eeeeeeeeeeeeeeeee 115 


Self-Regulated Learning Interventions in the 
Introductory Accounting Course: An Empirical Study 


A Model of Individual Accounting Faculty Salaries 


Going Concern Designations and GAAP versus Non- 
PARE ESRI, ROCIO acdc sod sacar ceavcnveaepedecrsdvcncaslectenen ] 


Good Intentions at Good Grains, Inc. ..........cce eee eeeeeeceeeeeeeeees 


Using a Business Simulation to Enhance Accounting 
Education 


A French Experience of an IFRS Transition 


Evidence for Insisting on Cognitive Conflict Tasks: 

Impact on Accounting Majors in Upper-Level Courses 

The Marketability of Options for Meeting the 150- 

Hour Requirement: An Empirical Analysis of Public 
Accounting Firm Recruiting Intentions ................cceeseeeeeeeees 5 
The Impact of Pre- and Post-Lecture Quizzes on 

Performance in Intermediate Accounting II 

Active Learning Activities to Revitalize Managerial 
Accounting Principles 

Using a Business Simulation to Enhance Accounting 
|, Saeco OPE NEenPETS ISR ere nn Pesan ieee Ree Lee 801 


"4 a») American 
Accounting 
Ww Association 





1076 


CARVALHO, L. NELSON 
(and SALOTTI) 


CERF, DOUGLAS C. (and 
SAVAGE and BARRA) 


CHAU DHRY, IMRAN (and 
ASHRAF and AHMAD) 
CHEN, CLEMENT C. (and 
JONES and MORELAND) 
CHENG, SUWINA L. S. 
CHIASSON, MICHAEL A. 


(and MAULDIN and 
BRAUN and VIOSCA, JR.) 


CHOO, FREDDIE (and 
TAN) 

COETZEE, STEPHEN A. 
(and SCHMULIAN) 
COLLINS, ALLISON B. 
(and NIE and WANG) 


DAIGLE, RONALD J. (and 
LOUWERS and MORRIS) 


DANG, LI (and MINTZ and 
SAVAGE) 

DE LANGE, PAUL A. (and 
JACKLING and NATOLI) 


DEMERENS, FREDERIC 
(and BONNIER and 
HOSSFELD and LE MANH) 


DOW, KEVIN E. (and 
WATSON and SHEA) 


DOWIS, WILLIAM B. (and 
AHN and FAIRCHILD) 


FAIRCHILD, CHRIS (and 
HAHN and DOWIS) 


FOGARTY, TIMOTHY J. 
(and JONAS) 


GORE, RICHARD A. 


GRAMLING, AUDREY A. 
(and HERMANSON) 


Association 


\@f—- 
Vv 


Author Index to Volume 28 


Adoption of IFRS in Brazil and the Consequences to 


PAPO TAE INE ONIN oss dincdccinncicaviszaanudecadedesy edstasnunseauisia 


Accounting for the Public Interest: A Revenue 
Recognition Dilemma 


Livestock Valuation in a Dairy Business ..................:0008 


Online Accounting Education versus In-Class 


Delvery: toes Course Level MaUCE? cicssscscescccnsssesesissavenes 


The PCCW Going Private Saga: What Is a Fair Deal? 
The Marketability of Options for Meeting the 150- 
Hour Requirement: An Empirical Analysis of Public 


Accounting Firm Recruiting Intentions ...............:ceseseee 


Effect of Audio Clips of Heavily Accented Lecture on 


pe I 8 ane ee eer eee 


The Effect of IFRS Adoption on Financial Reporting 


OMA YR ONIN PU IINOD 55 scons ecnnseccasasvanverdexccnganccaneeatnes 


China’s Progress with IFRS Convergence: Interviews 


MARE CINE LOSSES bi i ssc cics se cxtnascaceicdvceanaxaestesacs 


HealthSouth, Inc.: An Instructional Case Examining 
Auditors’ Legal Liability 


Ethics of Relationships between Accounting 


Academics and External Sponsors ................sescssssssssesseees 


Transitioning to IFRS in Australian Classrooms: 


Eempect On TORCHMIG ADPIORCIES. q.....<..0000cescccersosecserssoesscense 


A French Experience of an IFRS Transition .................... 


Understanding the Links between Audit Risks and 


Audit Steps: The Case of Procurement Cards ................... 


Online Homework Managers and Intelligent Tutoring 
Systems: A Study of Their Impact on Student 
Learning in the Introductory Financial Accounting 


MUR RARIONINN ctcs Sas aa esc ess ba sand ds ow as ea a cae cated oa 


Online Homework Managers and Intelligent Tutoring 
Systems: A Study of Their Impact on Student 
Learning in the Introductory Financial Accounting 


SE a ee Ee nO SRE IO ee RR EET RECS eee 


Author Characteristics for Major Accounting Journals: 
Differences among Similarities 1989-2009 


Buyer and Seller at Odds: The Economic Consequences 
of Holding Appreciated Assets in a C Corporation 


Nature’s Sunshine Products: Anatomy of an FCPA 


RRM SIS Si Pn a ee hee Loe ate tee en ae 


aoe 


ieBTS 


Seen I 


537 


iin GOL 


243 


277 


887 


555 


263 


221 


ine 


i OD 


ics OD 


Issues in Accounting Education 
Volume 28, No. 4, 2013 





Author Index to Volume 28 


GRAMLING, LAWRENCE 
J. (and ROSMAN) 


GREEN, WENDY J. 


GUTHRIE, CYNTHIA P. 
(and TAYLOR) 


HAHN, WILLIAM (and 
FAIRCHILD and DOWIS) 


HERMANSON, HEATHER 
M. (and GRAMLING) 


HIGGS, JULIA L. (ALMER 
and BERTOLINI) 


HILTON, SANDY R. (and 
JOHNSTONE) 


HOSSFELD, 
CHRISTOPHER (and 
BONNIER and DEMERENS 
and LE MANH) 


HUANG, XUAN (and 
ZHANG and PAUL) 
HUGHES II, K. E. (SKIP) 
(and PATE) 


HUGHES, PEGGY ANN 


HUGHES, SUSAN B. (and 
BEAUDOIN and 
BOEDEKER) 


HUSTON, G. RYAN (and 
HUSTON) 

HUSTON, JANET M. (and 
HUSTON) 

INGER, KERRY K. (and 


LONG and LORAAS and 
STANLEY ) 


JACKLING, BEVERLEY 
(and DE LANGE and 
NATOLI) 


JACKLING, BEVERLEY 


Issues in Accounting Education 
Volume 28, No. 4, 2013 


The Ongoing Debate of and Direction for Future 

Research about the Impact of the 150-Hour Education 
Requirement on the Supply of Certified Public 

PROC OEIINE sicisstitacctinipaaalte aaa eee acre caren eee eae 
Key Considerations in the Audit of Inventory: A 
Practice-Oriented Learning Case Utilizing “Diamonds” 
Baptist Hospital and the State of North Carolina: 

Alleged Malfeasance and Whistleblowing Aftermath 

Online Homework Managers and Intelligent Tutoring 
Systems: A Study of Their Impact on Student Learning 

in the Introductory Financial Accounting Classroom .............. aS 


Nature’s Sunshine Products: Anatomy of an FCPA 
WF MI cease tetcsea Ceauaas aati tanseveneue A eae nancies eee, 599 


A Model of Individual Accounting Faculty Salaries 


The IFRS Transition and Accounting Education: A 
Canadian Perspective Post-Transition ................:cccssssccesseseees 


A French Experience of an IFRS Transition 


AKM Mortgages, Inc. 


Moving Beyond Student Ratings: A Balanced 
Scorecard Approach for Evaluating Teaching 
Performance 

Sunshine Daycare Center: Growing a Business to 
Profitability 


Good Intentions at Good Grains, Inc. ....................scecccesssseeees 


Life’s Two Certainties: An Estate and Gift Tax 

I vieseecissicctecseitiitinncsaacincbeieniinatasisihchaiaaalhsienigpasalill 617 
Life’s Two Certainties: An Estate and Gift Tax 

Consulting Case 


The Mysterious Case of the Loaded Leprechaun 


Transitioning to IFRS in Australian Classrooms: 
Impact on Teaching Approaches ................:cssccsscssscsssecsseseees 203 


Global Adoption of International Financial Reporting 
Standards: Implications for Accounting Education 


g > Accounting 
Ww Association 





1078 


JACKLING, BEVERLEY 


JOHNSTONE, NATHALIE 
(and HILTON) 


JOHNSTONE, NATHALIE 
(and MACKINTOSH and 
PHILLIP) 


JONAS, GREGORY A. (and 
FOGARTY ) 


JONES, KEITH T. (and 
CHEN and MORELAND) 


KALESNIKOFF, DOUGLAS 
(and PHILLIPS) 


KNAPP, CAROL A. (and 
KNAPP) 

KNAPP, MICHAEL C. (and 
KNAPP) 


KRUMWIEDE, KIP R. (and 
WALDEN) 


LE MANH, ANNE (and 
BONNIER and DEMERENS 
and HOSSFELD) 


LONG, JAMES H. (and 
INGER and LORAAS and 
STANLEY ) 


LONG, JAMES H. (and 
MERTINS and SEARCY) 


LORAAS, TINA M. (and 
INGER and LONG and 
STANLEY) 

LOUWERS, TIMOTHY J. 
(and DAIGLE and MORRIS) 


LUBWAMA, 
CHRISTOPHER W. K. (and 
TAN and SATIN) 


MACGUIRE, CHRISTELLE 
(and RILEY, JR. and 
CADOTTE and BONNEY) 


MACKINTOSH, BRANDY 
(and JOHNSTONE and 
PHILLIPS) 


MARLEY, ROBERT (and 
MELLON) 


American 
Qa: 


Author Index to Volume 28 


NII is conics sv cacins canbe sansa conanenscasniad dsaiubsaeascsonacansiastoates 207 
The IFRS Transition and Accounting Education: A 

Canadian Perspective Post- Transition - «<...0.:.0:5.2s0s<sccseeesseeseasese 253 
Second Round Electronics: A Case for Critical 


Thinking 983 


Author Characteristics for Major Accounting Journals: 
Differences among Similarities 1989-2009 731 


Online Accounting Education versus In-Class 
DETVERY? DOCS COURSE BEVEL IVIAIEE? sinvsntsscccssicsscnduasisscadaavecssous l 
Ramm Wholesale: Reviewing Audit Work 629 


Of Hurricanes and Harness Racing: The Accounting 
FRAMES AE UDR RES NEMOUISER NO MING. cons cspnincscais cxsackecwassaseasceassdesssiacats 
Of Hurricanes and Harness Racing: The Accounting 
EPEAT sath PIER s NETRGEEMO DS MING sss siinns coxsncisseacenacsxeuvsadecvosesesdesss 


Dream Chocolate Company: Choosing a Costing 
System 


A French Experience of an IFRS Transition 


The Mysterious Case of the Loaded Leprechaun 


IRCS: Valuing Ethics at the Expense of Inventory 


The Mysterious Case of the Loaded Leprechaun 


HealthSouth, Inc.: An Instructional Case Examining 

Auditors’ Legal Liability 

A Real-World Business Approach to Teaching M.B.A. 
Managerial Accounting: Motivation, Design, and 
I stsiansiisteiesinissincienncnaitaleinciastininnsatiinieamiiiicneannseN 375 


Using a Business Simulation to Enhance Accounting 
Education 


Second Round Electronics: A Case for Critical 
Thinking 


Roger’s Dilemma: A Situational Examination of 
Ethical Behavior in the Presence of Internal Control 
BN BS oki ce a ah So od Me cee 


Issues in Accounting Education 
Volume 28, No. 4, 2013 





Author Index to Volume 28 


MATHERLY, MICHELE 
(and BURNEY) 


MAULDIN, D. SHAWN 
(and BRAUN and VIOSCA, 
JR. and CHIASSON) 


McANALLY, MARY LEA 


MELLON, MARK J. (and 
MARLEY) 


MERTINS, LASSE (and 
LONG and SEARCY) 


MINTZ, STEVEN M. (and 
DANG and SAVAGE) 


MONAHAN, THOMAS F. 
(and BIERSTAKER and 
PETERS) 


MORELAND, KEITH A. 
(and CHEN and JONES) 


MORRIS, JAN TAYLOR 
(and DAIGLE and 
LOUWERS) 


NATOLI, RICCARDO (and 
JACKLING and DE 
LANGE) 


NIE, PING (and COLLINS 
and WANG) 

PATE, GWEN R. (and 
HUGHES II) 


PAUL, JOHN W. (and 
ZHANG and HUANG) 


PEADEN, DAVID (and 
STEPHENS) 


PETERS, MICHAEL F. (and 
BIERSTAKER and 
MONAHAN) 


PHILLIPS, FRED (and 
JOHNSTONE and 
MACKINTOSH) 


PHILLIPS, FRED (and 
KALESNIKOFF) 


PICCONI, MARC P. (and 
SMITH and WOODS) 


Issues in Accounting Education 
Volume 28, No. 4, 2013 


Active Learning Activities to Revitalize Managerial 
PCM DOIG eicsscescicssndstsicintigciniasusinaidivinnnneniicnaicins 653 
The Marketability of Options for Meeting the 150- 

Hour Requirement: An Empirical Analysis of Public 
Accounting Firm Recruiting Intentions 

NECN ose ciszesidcctace ieee ced eete ee a aaa 
Roger’s Dilemma: A Situational Examination of 

Ethical Behavior in the Presence of Internal Control 


IRCS: Valuing Ethics at the Expense of Inventory 


Ethics of Relationships between Accounting 
Academics: and Extertial SpOnSONS xcscisiccscicicscnccokssscnkeccnnctacss 


Going Concern Designations and GAAP versus Non- 
GAAP Earnings Metrics 


Online Accounting Education versus In-Class 
Deivery; Ewes Conse Eeven Ge iiss cis cnieacictacevsasetecoes I 


HealthSouth, Inc.: An Instructional Case Examining 
Auditors’ Legal Liability 


Transitioning to IFRS in Australian Classrooms: 
Impact on Teaching Approaches ................:scsscssscseseseeeseeeseee 203 


China’s Progress with IFRS Convergence: Interviews 
CE FD sisiticcsisnicienssniscntiancnitiiciccitaisniinmininipaniiniiiaiea 277 


Moving Beyond Student Ratings: A Balanced 
Scorecard Approach for Evaluating Teaching 
Performance 


AKM Mortgages, Inc. 

Old Main Manufacturing: The Case of Unrecorded 

SOMICR WRNOMNNID 55sec nc ccasadcddacaiaantidsnadsdudsusddinsdsxcecinamasiamssanetias 173 
Going Concern Designations and GAAP versus Non- 


CEPR am TRIN I IVINS od adsiceericasecdecaccaatescacacechiscadisncolideulon 77 


Second Round Electronics: A Case for Critical 
Thinking 


Ramm Wholesale: Reviewing Audit Work 


Arborista, Inc.: An Instructional Resource Case 


Y » Accounting 
Ww Association 





1080 


PRICE III, RICHARD A. 


PROKOFIEVA, MARIA 
(and VYSOTSKAYA) 
RILEY, JR., RICHARD A. 
(DICK) (and CADOTTE and 
BONNEY and MACGUIRE) 
RILEY, TRACEY J. (and 
SIMONS) 


ROSMAN, ANDREW J. 
(and GRAMLING) 


RUHL, JACK M. (and 
SMITH) 


SALOTTI, BRUNO M. L. 
(and CARVALHO) 


SANGSTER, ALAN (and 
STONER) 


SARGENT, CAROL 
SPRINGER 


SARGENT, CAROL 
SPRINGER (and 
BORTHICK) 

SATIN, DIANE C. (and 
TAN and LUBWAMA) 


SAVAGE, ARLINE (and 
CERF and BARRA) 


SAVAGE, ARLINE (and 
MINTZ and LI DANG) 
SCHMULIAN ASTRID ( 
and COETZEE) 


SEARCY, DEWAYNE L. 
(and LONG and MERTINS) 


SHEA, VINCENT J. (and 
DOW and WATSON) 


SIMONS, KATHLEEN A. 
(and RILEY ) 


Association 


vV American 
Accounting 


Author Index to Volume 28 


CS ES AE PUN ON oes cs nsdican ph adccsancntecdanccsdacecsrcccsacvee a 355 


The Difficulties of Teaching IFRS in Russia ............. eee 309 


Using a Business Simulation to Enhance Accounting 
Education 


Writing in the Accounting Curriculum: A Review of 

the Literature with Conclusions for Implementation 

and Future Research 

The Ongoing Debate of and Direction for Future 

Research about the Impact of the 150-Hour Education 
Requirement on the Supply of Certified Public 

POM ENINES 5 os Pdi soca a peaoassaeccusnes eeasGeinsa repartee abi cet 503 
The Accounting Entity, Relevance, and Faithful 

Representation: Linking Financial Statement Notes to 

the FASB and IASB Conceptual Frameworks ..................4.. 1009 
Adoption of IFRS in Brazil and the Consequences to 
i TI ic rsstinsicestinicicaitiaiisreonninsinn Ea 
Teaching IFRS in the U.K.: Contrasting Experiences 

from Both Sides of the University Divide ...................eeeeee 291 
Find It, Fix It, and Thrive: The Impact of Insisting on 
Proficiency in Prerequisite Knowledge in Intermediate 
PI iciinitesisetsvtissssiapiceiinnasieailaiaincinetbiaiaasinnpbaipidaibasiashiieh : 
Evidence for Insisting on Cognitive Conflict Tasks: 

Impact on Accounting Majors in Upper-Level Courses 


A Real-World Business Approach to Teaching M.B.A. 
Managerial Accounting: Motivation, Design, and 
UN ai iis ditsceensasespcssncsciniattinnieiniintidsinimasibinvinltscanion : 
Accounting for the Public Interest: A Revenue 

Recognition Dilemma 

Ethics of Relationships between Accounting 

Academics and External: SpOnsors: .isesccisccscsecedercccsecacsercdscastss 
The Effect of IFRS Adoption on Financial Reporting 
ee 


IRCS: Valuing Ethics at the Expense of Inventory 


Understanding the Links between Audit Risks and 

Audit Steps: The Case of Procurement Cards ............ ccc 913 
Writing in the Accounting Curriculum: A Review of 

the Literature with Conclusions for Implementation 

and Future Research 


Issues in Accounting Education 
Volume 28, No. 4, 2013 





Author Index to Volume 28 


SMITH, KIMBERLY J. (and 
PICCONI and WOODS) 


SMITH, OLA M. (and 
RUHL) 


SMITH, WESTON L. 


STANLEY, JONATHAN D. 
(and INGER and LONG and 
LORAAS) 


STANLEY, TREVOR 


STEPHENS, NATHANIEL 
M. (and PEADEN) 
STONER, GREGORY N. 
(and SANGSTER) 


TAN, JOHN (and SATIN 
and LUBWAMA) 


TAN, KIM B. (and CHOO) 


TAYLOR, EILEEN Z. (and 
GUTHRIE) 
VAN DER LAAN SMITH, 
JOYCE A. 


VIOSCA, JR., R. CHARLES 
(and MAULDIN and 
BRAUN and CHIASSON) 


VYSOTSKAYA, ANNA 
(and PROKOFIEVA) 


WALDEN, W. DARRELL 
(and KRUMWIEDE) 
WANG, SHANPING (and 
NIE and COLLINS) 
WATSON, MARCIA 
WEIDENMIER (and DOW 
and SHEA) 

WOODS, ALEXANDER 
(and PICCONI and SMITH) 


ZHANG, SANJIAN 
(WILLIAM) (and PAUL and 
HUANG) 


Issues in Accounting Education 
Volume 28, No. 4, 2013 


Arborista, Inc.: An Instructional Resource Case 


The Accounting Entity, Relevance, and Faithful 
Representation: Linking Financial Statement Notes to 
the FASB and IASB Conceptual Frameworks 1009 


Lessons of the HealthSouth Fraud: An Insider’s View 901 


The Mysterious Case of the Loaded Leprechaun 975 


Bridging the Gap between Tertiary Education and 

Work: Situated Learning in Accountancy 

Old Main Manufacturing: The Case of Unrecorded 

Sales Discounts 

Teaching IFRS in the U.K.: Contrasting Experiences 

from Both Sides of the University Divide ................ eee 
A Real-World Business Approach to Teaching M.B.A. 
Managerial Accounting: Motivation, Design, and 

NA NCNT RNIN ic cs datas sasayeccanancan tan on meeo daca casos dean aeaecares 375 
Effect of Audio Clips of Heavily Accented Lecture on 
Teacher Evaluations 

Baptist Hospital and the State of North Carolina: 

Alleged Malfeasance and Whistleblowing Aftermath 
Understanding Foreign Exchange Risk: An 

Instructional Simulation Exercise 


The Marketability of Options for Meeting the 150- 
Hour Requirement: An Empirical Analysis of Public 
Accounting Firm Recruiting Intentions ................ceesseeeeeeeees 5 


The Difficulties of Teaching IFRS in Russia ...............ceee 309 


Dream Chocolate Company: Choosing a Costing 
System 637 


China’s Progress with IFRS Convergence: Interviews 
NR ii iisctientsieicitaiccentiseonsicnicanieinvennindananiii GOT 


Understanding the Links between Audit Risks and 
Audit Steps: The Case of Procurement Cards 


Arborista, Inc.: An Instructional Resource Case 


AKM Mortgages, Inc. 


American 
Accounting 
Association 





Author Index to Volume 28 


Departments and Communications Index 


I a a a a nae ee 197 


Editor’s Report 


American ° ° . P 
Ty Accounting Issues in Accounting Education 


Association 


Volume 28, No. 4, 2013