Enhancing the learning experience in intermediate accounting

Abstract

This paper provides an example of how an accounting educator can build upon an intermediate accounting assignment of using practical real-world examples of earnings management by introducing to students the academic research that explains earnings management behavior. Students improve their critical thinking skills because of the connection to the real-world example. Accounting educators can provide this opportunity to students at a minimal cost of resources and time. In addition, a seed is planted for the development of the next generation of accounting academics because of this exposure to research at the undergraduate level.