Determinants Of Students Performance In Intermediate Accounting

The purpose of this study is to investigate factors that may influence student performance in the first intermediate accounting class.  Regression analysis is used to examine the significance of four independent variables:  cumulative grade point average prior to enrolling in intermediate accounting, grade in the introductory financial accounting class, grade in the introductory managerial accounting class, and score on a diagnostic assessment used to measure general financial accounting knowledge.  Based on the results, several recommendations are offered to improve student performance

Ethics And Tax Education: A Change In Focus Is Needed

The corporate scandals of recent years have highlighted the failure of ethics, not only in corporate management, but also in the big accounting firms. For tax professionals, there is an inherent conflict of interest that makes studying ethics in the context of tax practice problematic.  On the one hand, the tax professional is a client advocate with the responsibility of helping the client to legally minimize tax liability. On the other hand, tax professionals who are lawyers or CPAs and who practice before the IRS have both ethical and legal obligations mandated by their professions and the Department of the Treasury. For the tax educator, the problem is finding a way to reinforce the importance of ethical behavior while promoting an understanding of the inherent conflict that anyone in the tax profession faces.  In this paper, we look at ethics in tax practice and consider the difficulties faced by faculty in providing an ethical grounding for undergraduate students in taxation.  First we will discuss the professional standards already in place for CPAs—the AICPA Statements on Standards for Tax Services and the Treasury Department’s Circular 230.  Next we will discuss the need for new guidelines, as demonstrated by the recent wave of lawsuits over tax shelters.   Then we will look at ethics as covered in several popular tax textbooks.  Finally, we will offer recommendations on improving the coverage of ethics and refining the focus of materials commonly available for educators

The Impact Of The Acceleration Of Information Technology On The Content Of The Accounting Courses: The Case Of GCC

The objective of this study is to examine the status of the accounting curriculum in the Gulf States, from the perspective of accounting graduates of colleges and universities in the Gulf Cooperation Council (GCC).   We specifically examine the area of information technology in the accounting curriculum: the preparation provided to the graduate during the university experience as well as the use of information technology on the job.  The results support the link between knowledge of information technology and success on the job.  Although accounting graduates felt that it was important to study information technology as part of their university education, it appears that the information technology curriculum at GCC colleges and universities has not kept pace with technology advances in the market.  Over time there have been improvements, but not enough to keep pace with the rapid changes found in the market.  Universities in the Gulf, as well as elsewhere, need to revise their curriculum on a regular basis to provide the knowledge and skills necessary to meet market needs

Measuring type I and type II errors in an estimation model: an empirical analysis; the case of bankruptcy

The objective of this study is to generate a model that will measure the cost of type I and type II errors in a logistic estimation model. The paper's objective also is to find out how cost behaves when the cut-off point changed in an estimation model which leads to different decisions that should be made by investors and decision-makers. In other words, how will the investors and decision-makers behave when the expectation about the company's future changed which will lead to different costs in regard to making an investment decisions? The results in this study indicate that the best possible cut-off score and the percentage of type I errors fall as the relative cost of type I error increases, reflecting the changing trade-off between type I and type II errors. The results also show that changing in cut-off point lead to different decisions from investors and decision-makers.misclassification; type I error; type II errors; bankruptcy; measurement; logistic estimation models; investment decisions; decision making; behavioural finance.

Ethical judgement in UK business students: relationship with motivation, self-compassion and mental health.

There is growing awareness of mental health problems among UK business students, which appears to be exacerbated by students’ attitudes of shame toward mental health. This study recruited 138 UK business students and examined the relationship between mental health and shame, and mental health and potential protective factors such as self-compassion and motivation. A significant correlation between each of the constructs was observed and self-compassion was identified as an explanatory variable for mental health. Shame moderated the relationship between self-compassion and mental health. Integrating self-compassion training into business study programs may help to improve the mental health of this student group.N/