The objective of this research paper is to define the significance of forensic accounting and reflecting the need of including forensic accounting in the curricula of accounting departments in universities in the Kingdom of Saudi Arabia. The research followed the descriptive analytical approach. The research community consisted of a sample…

This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

This paper presents how the Internet can be used to bring contemporary issues into the accounting capstone course to enhance student interest and learning. While existing cases have been reviewed and structured, they focus on issues that may not be at the forefront of the items currently under examination and/or debate by the accounting…

Professional skepticism is an essential component of every successful audit. Research in psychology identified the trait professional skepticism as an enduring personality construct. The current study examines the relationship between the Big Five personality characteristics and accounting students' trait professional skepticism and their level of…

This article presents Edelson and Reiser's (2006) strategies as a framework for analyzing an instance of authentic practice in a managerial accounting course. Specifically, this article presents an analysis of a managerial accounting project design created to provide learning-by-doing via authentic practice. Students need more than to learn about…

Accounting students are generally well aware of the skills, education, and accomplishments needed to get that first job and initially enter the accounting profession. However, it is equally important that accounting students approaching graduation have a good understanding of the skills, education and accomplishments required for an experienced…

The teaching-research "nexus" has been an area of historic and ongoing controversy within universities and discussions into the nexus between teaching and research continues to expand. Within the accounting discipline, where new knowledge is perceived to be located "outside" the university, academics struggle to describe and…

The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…

Purpose: The purpose of this study is to examine the influence of factors affecting students' choice of accounting as a study major in Hong Kong. Design/methodology/approach: Multinomial logistic regression and Hierarchical Generalized Linear Modeling (HGLM) are used to analyze the survey data for the level one and level two data, which is the…

The accounting profession is in a state of flux--some might even say crisis. Recent ethical lapses, such as the Enron debacle, have called into question the professionalism of a few, tainting the reputation of many accountants. In this study, we examined the attitudes of accounting students at a comprehensive public university at the beginning and…

While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members…

Despite significant investment in cyber security, the industry is unable to stem the tide of damaging attacks against computer networks. This unfortunate situation is, in part, because cyber security exists in a state of cognitive crisis defined by tacit knowledge and poorly understood processes. At the heart of the crisis are digital forensic…

This article reports the substance of an interview with Grady R. Hazel, Executive Director of the Society of Louisiana Certified Public Accountants (CPAs). Hazel has been director of the Society of Louisiana CPAs since 1995. The 6,500-member organization is headquartered in Kenner, a suburb of New Orleans. A native of Baton Rouge, Hazel has been…

This study addressed the lack of understanding of honesty-humility within accounting research among accounting students and their extrinsic versus intrinsic motivation. Honesty-humility is a personality characteristic that is negatively correlated with counterproductive work behaviors, including financial fraud, and intrinsic/extrinsic motivations…

The CPA Vision Project-2011 and Beyond) is a blueprint for the accounting profession of the 21st Century. From this visioning process the AICPA Core Competency Framework for Entry into the Accounting Profession (1999) was developed. It is from this framework that accounting educators are invited to adjust curriculum to provide students with the…