Issues in Accounting Education 2020年第1期目录及摘要
Issues in Accounting Education（会计教育问题），是美国会计学会（简称AAA）直接创办的三份重要期刊之一，该杂志主要发表会计教育领域的研究和评论（包括研究论文、辩论、教育论等）。
Issues in Accounting Education
Volume 35, Issue 1
（February 2020）
目 录
[1]. Does the Effectiveness of Interspersed and Blocked Questions Vary across Readers?
Phillips, Fred ；Lobdell, Brooke；Neigum, Jonathan
[2]. The Reel Wheel: Using Analytical Procedures as Substantive Tests of Account Balances.
Smith, Jason L. Stephens, Nathaniel M
[3]. Directors' Responsibilities, Accountability, and Business Judgment: The Pierse Contracting Case.
Brennan, Niamh M
[4]. Electronic Discovery (eDiscovery): Performing the Early Stages of the Enron Investigation.
Negangard, Eric M. Fay, Rebecca G.
摘 要
Does the Effectiveness of Interspersed and Blocked Questions Vary across Readers?
Fred Phillips
Brooke Lobdell
Jonathan Neigum
University of Saskatchewan
Abstract：This paper examines whether answering questions that are interspersed within a reading versus presented as a block after a reading produces different learning outcomes for different readers. In an initial study, financial accounting students who read with interspersed (blocked) questioning earned higher exam scores if, in other courses, they typically read before (after) class. A follow-up study randomly assigned students to either interspersed or blocked questioning when reading about business viability. Interspersed questions led to greater delayed recall by stronger readers, whereas blocked questions led to greater delayed recall by weaker readers. A third study randomly assigned type of questioning (interspersed or blocked) and reading conditions (mind-wandering induced or not) to students learning the revenue recognition model. Test scores were higher when interspersed questions were asked of students not induced to mind-wander and when blocked questions were asked of students induced to mind-wander.
Keywords: reading behavior; reading self-efficacy; mind-wandering; reading comprehension
2
The Reel Wheel: Using Analytical Procedures as Substantive Tests of Account Balances.
Smith, Jason L
University of Nevada, Las Vegas
Stephens, Nathaniel M
Utah State University
Abstract：This case provides students an introductory experience to substantive analytical procedures in a realistic audit setting. Students are presented with a scenario, adapted from a real-world example, requiring them to (1) research relevant auditing standards, (2) develop an independent expectation for a client's revenue account, and (3) consider the precision of the estimate, additional audit procedures, and the reliability of the underlying data and evidence obtained. In completing the case, students will learn to: ( 1) explain the benefits and challenges of using substantive analytical procedures, (2) research relevant auditing standards, (3) create and analyze relevant substantive analytics, (4) evaluate the appropriateness of data aggregation in substantive analytical procedures, and (5) discuss factors affecting the reliability of data used by the auditor. The case is typically assigned as an out-of-class assignment, combined with a subsequent in-class discussion. It can be used in either undergraduate or graduate auditing courses.
Keywords: substantive analytical procedures; disaggregated data; data analytics
3
Directors' Responsibilities, Accountability, and Business Judgment: The Pierse Contracting Case.
Brennan, Niamh M
University College Dublin
Abstract：This case helps students understand the challenging decisions faced by a company's board of directors (i.e., survival of the company) and the legal risks directors experience when business fails. The case is based on actual court proceedings involving a company's liquidator taking legal action to restrict the tenure of the directors. Key judgments facing the directors and disputed by the liquidator include the valuation of financial statement assets and the preparation of the financial statements on a going-concern basis. The case also addresses directors' relationships with the company's external auditor/advisors. Students are asked to consider whether the directors acted responsibly in relation to their stewardship of the company and whether the directors should be held accountable and sanctioned following the company's collapse. The case adopts a novel courtroom setting, requiring students to role-play by adopting the characters and presenting the plaintiff's and defendants' lawyers' arguments, and the judges deciding the case.
Keywords: corporate governance; board of directors; directors' responsibilities; directors' judgment; valuation of assets; going concern
4
Electronic Discovery (eDiscovery): Performing the Early Stages of the Enron Investigation.
Negangard, Eric M.
Fay, Rebecca G.
University of Virginia
Abstract：A good investigator, whether it be in the context of an audit or a forensic investigation, recognizes the evidentiary value of digital evidence and can harness its power. The following instructional case introduces students to how digital evidence is incorporated into a forensic accounting investigation and challenges them to learn electronic discovery (eDiscovery) tools and techniques. While performing the early stages of the investigation at Enron, students gain exposure to the electronic discovery reference model (EDRM), learn the differences between structured and unstructured data, and deploy various digital search strategies. After performing their preliminary investigation, students are asked to "scope" the remainder of the investigation by creating a detailed workplan. At the conclusion of the case, students are encouraged to reflect upon their own methods of electronic communication. This encourages students to think before digitizing (and therefore memorializing) their next thought, statement, or action.
Keywords: electronic discovery (eDiscovery); electronic discovery reference model (EDRM); Enron; forensic accounting investigation; financial reporting fraud
声明：本文资料来源于网络，版权归原作者和原杂志所有。传播学术成果，见证学术力量，会计学术联盟在行动，感谢社会各界的支持与厚爱！
★学术板块荣誉出品★
整理：罗婷婷 西南大学研究生
编辑：孙玥 宁夏大学研究生
审核：程慧煜 西安财经大学研究生
副主编：支瑾璠 东北财经大学本科生
指导：水皮/李高波 北京交通大学博士生
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