ABSTRACT This case examines three high-profile cybersecurity breaches to illustrate how organizations respond to these situations. Students explore breaches involving Capital One, Equifax, and Target and apply critical thinking to examine attack details, breach prevention, and breach responses by assuming the roles of security consultants, chief information officers, and internal auditors. The case objectives include (1) summarizing how organizations respond to cybersecurity breaches, (2) evaluating threats to organizations’ cybersecurity infrastructure, and (3) justifying how accountants and auditors may respond to cybersecurity breaches. This case is designed for undergraduate- or graduate-level accounting information systems, auditing, information technology (IT) auditing, internal auditing, and fraud examination classes and can be extended for intermediate or advanced financial accounting courses. This case provides instructor flexibility, as the class can be split into three groups with each group assigned as the expert on one breach or one or more breaches can be assigned to all students.
{"title":"Be an Expert: A Critical Thinking Approach to Responding to High-Profile Cybersecurity Breaches","authors":"Scott R. Boss, Joy Gray, Diane J. Janvrin","doi":"10.2308/issues-2021-094","DOIUrl":"https://doi.org/10.2308/issues-2021-094","url":null,"abstract":"ABSTRACT This case examines three high-profile cybersecurity breaches to illustrate how organizations respond to these situations. Students explore breaches involving Capital One, Equifax, and Target and apply critical thinking to examine attack details, breach prevention, and breach responses by assuming the roles of security consultants, chief information officers, and internal auditors. The case objectives include (1) summarizing how organizations respond to cybersecurity breaches, (2) evaluating threats to organizations’ cybersecurity infrastructure, and (3) justifying how accountants and auditors may respond to cybersecurity breaches. This case is designed for undergraduate- or graduate-level accounting information systems, auditing, information technology (IT) auditing, internal auditing, and fraud examination classes and can be extended for intermediate or advanced financial accounting courses. This case provides instructor flexibility, as the class can be split into three groups with each group assigned as the expert on one breach or one or more breaches can be assigned to all students.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135662086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Management accounting tools are based on the idea that total costs are composed of fixed and variable components. Textbooks usually teach five methods to identify fixed and variables costs, including two that are outdated (scatterplot and high-low). Account analysis and industrial engineering are sometimes useful, but regression is best for its objectivity. Despite its importance, few cases address cost estimation using regression. This case requires students to use regression analysis to estimate a cost function from 108 monthly observations of unit-level data from a hotel chain. Although the case is intended for use with R or Python, instructors can also use Excel. Students learn how to address important data and model specification issues, including outliers, autocorrelation, and inflation. Students are excited to acquire relevant tools and skills they can apply to future work projects.
{"title":"Incorporating Data Analytics in Management Accounting: A Teaching Case on Cost Estimation","authors":"James W. Hesford, Mina Pizzini, Michael J. Turner","doi":"10.2308/issues-2022-064","DOIUrl":"https://doi.org/10.2308/issues-2022-064","url":null,"abstract":"ABSTRACT Management accounting tools are based on the idea that total costs are composed of fixed and variable components. Textbooks usually teach five methods to identify fixed and variables costs, including two that are outdated (scatterplot and high-low). Account analysis and industrial engineering are sometimes useful, but regression is best for its objectivity. Despite its importance, few cases address cost estimation using regression. This case requires students to use regression analysis to estimate a cost function from 108 monthly observations of unit-level data from a hotel chain. Although the case is intended for use with R or Python, instructors can also use Excel. Students learn how to address important data and model specification issues, including outliers, autocorrelation, and inflation. Students are excited to acquire relevant tools and skills they can apply to future work projects.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"139 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135963033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT This case asks students to assume the role of a newly hired (data) analyst for Divvy, Chicago’s bike share program. In this role, they use data analytics software to perform data analysis and data visualization techniques. This case can be implemented in multiple parts, and it is scalable for the unique needs of instructors and their students. Introductory topics include assessing the properties of the data, describing data validation techniques, creating calculated variables, and constructing basic data visualizations. Advanced topics include joining additional data sources, developing and investigating research questions, and creating dashboards to tell a meaningful story about the data. The case is unique because it enables students to interact with a large, real-world dataset, and it is ideal for accounting information systems or data analytics courses.
{"title":"Divvying Up Data: A Data Analytics Case","authors":"Suzanne M. Seymoure, Michael E. Ozlanski","doi":"10.2308/issues-2021-077","DOIUrl":"https://doi.org/10.2308/issues-2021-077","url":null,"abstract":"ABSTRACT This case asks students to assume the role of a newly hired (data) analyst for Divvy, Chicago’s bike share program. In this role, they use data analytics software to perform data analysis and data visualization techniques. This case can be implemented in multiple parts, and it is scalable for the unique needs of instructors and their students. Introductory topics include assessing the properties of the data, describing data validation techniques, creating calculated variables, and constructing basic data visualizations. Advanced topics include joining additional data sources, developing and investigating research questions, and creating dashboards to tell a meaningful story about the data. The case is unique because it enables students to interact with a large, real-world dataset, and it is ideal for accounting information systems or data analytics courses.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"367 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Christine A. Botosan, Mary S. Hill, Gary K. Taylor
ABSTRACT Being a continuous learner often is viewed as a key attribute of successful accounting professionals. This paper describes a project that engages master level financial accounting students directly in the standard-setting process by having students research, write and submit a class comment letter on a current Exposure Draft to the Financial Accounting Standards Board (FASB). This project integrates multiple competencies through experiential learning. The project is designed to provide students with first-hand experience engaging in the standard setting process, introduce students to some of the challenges with staying abreast of current developments, and help students develop tools and skills they can use throughout their careers to learn about emerging accounting issues and critically analyze alternative solutions. JEL Classifications: M41.
{"title":"Engaging Students in the Standard Setting Process","authors":"Christine A. Botosan, Mary S. Hill, Gary K. Taylor","doi":"10.2308/issues-2022-045","DOIUrl":"https://doi.org/10.2308/issues-2022-045","url":null,"abstract":"ABSTRACT Being a continuous learner often is viewed as a key attribute of successful accounting professionals. This paper describes a project that engages master level financial accounting students directly in the standard-setting process by having students research, write and submit a class comment letter on a current Exposure Draft to the Financial Accounting Standards Board (FASB). This project integrates multiple competencies through experiential learning. The project is designed to provide students with first-hand experience engaging in the standard setting process, introduce students to some of the challenges with staying abreast of current developments, and help students develop tools and skills they can use throughout their careers to learn about emerging accounting issues and critically analyze alternative solutions. JEL Classifications: M41.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136172747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Bonnie R. Albritton, Renee Foshee, A. Holmes, Kimberly J. Webb
The expansion of the gig economy has provided opportunities and challenges for tax professionals. In this case study, a rideshare driver receives a Form 1099-K for side gig income and seeks tax advice from a friend, ultimately deciding to consult with a tax professional (the student) for income tax preparation. The friend provides a video that describes misleading information giving the students a chance to consider authoritative sources as they research appropriate reporting on an individual income tax return. The case learning objectives are: (1) distinguish between credible and noncredible sources of information; (2) evaluate expenses and income to determine the taxable nature of each item; (3) analyze data for completeness in order to compile all relevant data needed for compliance reporting; (4) apply authoritative sources to resolve tax issues; (5) prepare an accurate individual income tax return; and (6) demonstrate effective written communication skills for business documentation.
{"title":"The Gig Is Up: Examining Side Gig Income and Allowable Deductions","authors":"Bonnie R. Albritton, Renee Foshee, A. Holmes, Kimberly J. Webb","doi":"10.2308/issues-2022-035","DOIUrl":"https://doi.org/10.2308/issues-2022-035","url":null,"abstract":"\u0000 The expansion of the gig economy has provided opportunities and challenges for tax professionals. In this case study, a rideshare driver receives a Form 1099-K for side gig income and seeks tax advice from a friend, ultimately deciding to consult with a tax professional (the student) for income tax preparation. The friend provides a video that describes misleading information giving the students a chance to consider authoritative sources as they research appropriate reporting on an individual income tax return. The case learning objectives are: (1) distinguish between credible and noncredible sources of information; (2) evaluate expenses and income to determine the taxable nature of each item; (3) analyze data for completeness in order to compile all relevant data needed for compliance reporting; (4) apply authoritative sources to resolve tax issues; (5) prepare an accurate individual income tax return; and (6) demonstrate effective written communication skills for business documentation.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46075777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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 (1) raise their awareness of the ethical decisions inherent to accounting choices, (2) weigh the validity of different viewpoints and approaches, (3) understand the far-reaching implications of ethical decisions in financial reporting, and (4) practice preparing to effectively advocate their positions in a professional setting. When delivered alongside lessons on accounting for receivables and doubtful accounts, the case can help reinforce the real implications of the judgment involved in estimating bad debt. It is also appropriate for any graduate or upper division undergraduate accounting course in which students discuss ethics and codes of conduct.
{"title":"Ethics in Financial Reporting Methods: The Case of Vontsira, Inc.","authors":"Jacob Jaggi, Jason Porter","doi":"10.2308/issues-2022-051","DOIUrl":"https://doi.org/10.2308/issues-2022-051","url":null,"abstract":"\u0000 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 (1) raise their awareness of the ethical decisions inherent to accounting choices, (2) weigh the validity of different viewpoints and approaches, (3) understand the far-reaching implications of ethical decisions in financial reporting, and (4) practice preparing to effectively advocate their positions in a professional setting. When delivered alongside lessons on accounting for receivables and doubtful accounts, the case can help reinforce the real implications of the judgment involved in estimating bad debt. It is also appropriate for any graduate or upper division undergraduate accounting course in which students discuss ethics and codes of conduct.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"1 1","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42117965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This case is fictitious but draws upon facts from actual occurrences. It requires students to apply auditing concepts and professional standards in an international setting. An affiliate of a U.S. accounting firm, Loxon Shanghai CPA Ltd., has received a request from the SEC for the audit workpapers of one of their Chinese clients, Great Lead Software. If Loxon complies with the SEC, it may violate Chinese State Secrecy Laws. After revelations of fraud by Great Lead Software surface, Loxon’s decision regarding the workpapers becomes more perilous. The case provides an opportunity for students to achieve multiple learning objectives, including identify audit deficiencies in a globalized setting, identify auditor’s responsibility in the United States versus China, describe the benefits of International Standards on Auditing, describe how culture may affect financial reporting systems including transparency and regulatory issues, and identify potential conflicts between U.S. regulatory requirements and the Chinese state secrets laws.
这起案件是虚构的，但取材于实际发生的事实。它要求学生在国际环境中应用审计概念和专业标准。美国一家会计师事务所的一家附属公司，Loxon Shanghai CPA有限公司，收到了美国证券交易委员会对其中国客户之一Great Lead Software的审计工作报告的请求。如果Loxon遵守美国证券交易委员会的规定，它可能会违反中国国家保密法。在Great Lead Software的欺诈行为曝光后，Loxon关于工作底稿的决定变得更加危险。该案例为学生提供了实现多个学习目标的机会，包括识别全球化环境中的审计缺陷，确定审计师在美国与中国的责任，描述国际审计准则的好处，描述文化如何影响财务报告系统，包括透明度和监管问题，并确定美国监管要求与中国国家机密法之间的潜在冲突。
{"title":"It’s Not a Secret Anymore! People's Republic of China Company and Audit Firm Collide","authors":"Kathleen A. Rankin, Dina El Mahdy, Stephen E. Rau","doi":"10.2308/issues-2021-047","DOIUrl":"https://doi.org/10.2308/issues-2021-047","url":null,"abstract":"\u0000 This case is fictitious but draws upon facts from actual occurrences. It requires students to apply auditing concepts and professional standards in an international setting. An affiliate of a U.S. accounting firm, Loxon Shanghai CPA Ltd., has received a request from the SEC for the audit workpapers of one of their Chinese clients, Great Lead Software. If Loxon complies with the SEC, it may violate Chinese State Secrecy Laws. After revelations of fraud by Great Lead Software surface, Loxon’s decision regarding the workpapers becomes more perilous. The case provides an opportunity for students to achieve multiple learning objectives, including identify audit deficiencies in a globalized setting, identify auditor’s responsibility in the United States versus China, describe the benefits of International Standards on Auditing, describe how culture may affect financial reporting systems including transparency and regulatory issues, and identify potential conflicts between U.S. regulatory requirements and the Chinese state secrets laws.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43569047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Douglas M. Boyle, Lisa S. Haylon, D. Hermanson, George W. Krull
The academic accounting labor market is experiencing rapid changes on several fronts. We examine accounting program leaders’ perceptions of Assistant Professor hiring criteria, including how the criteria have changed in recent years. We ask program leaders to provide qualitative perspectives, rate the importance of 56 possible hiring criteria, and, in a supplemental analysis, rank and rate four hypothetical Assistant Professor candidates. Based on responses from 54 accounting program leaders, the results reveal a complex setting with research and teaching considerations, a focus on collegiality and professional experience, and an increasing focus on diversity. Specifically, Research Intensive schools (Carnegie R1 and/or doctorate in business) are more top-tier research and top-tier doctoral program focused, while Non-Research Intensive schools (all others) are more focused on general skills, other refereed journals, practitioner research, teaching experience, service, CPA licensure, and other professional certifications.
{"title":"Accounting Program Leaders’ Perceptions of Criteria for Hiring Assistant Professors","authors":"Douglas M. Boyle, Lisa S. Haylon, D. Hermanson, George W. Krull","doi":"10.2308/issues-2022-046","DOIUrl":"https://doi.org/10.2308/issues-2022-046","url":null,"abstract":"\u0000 The academic accounting labor market is experiencing rapid changes on several fronts. We examine accounting program leaders’ perceptions of Assistant Professor hiring criteria, including how the criteria have changed in recent years. We ask program leaders to provide qualitative perspectives, rate the importance of 56 possible hiring criteria, and, in a supplemental analysis, rank and rate four hypothetical Assistant Professor candidates. Based on responses from 54 accounting program leaders, the results reveal a complex setting with research and teaching considerations, a focus on collegiality and professional experience, and an increasing focus on diversity. Specifically, Research Intensive schools (Carnegie R1 and/or doctorate in business) are more top-tier research and top-tier doctoral program focused, while Non-Research Intensive schools (all others) are more focused on general skills, other refereed journals, practitioner research, teaching experience, service, CPA licensure, and other professional certifications.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44777240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-01DOI: 10.2308/0739-3172-38.3.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/0739-3172-38.3.i","DOIUrl":"https://doi.org/10.2308/0739-3172-38.3.i","url":null,"abstract":"","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136260828","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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