Assessing the Level of Curriculum and Scholarship Diversity in Higher Education

In January of 2007, Kennesaw State University (KSU), a comprehensive state university in the southeastern United States, embarked on the trail to garner an understanding of the extent to which diversity is embedded in the curriculum, scholarship, and creative activities of the campus. This project, the KSU Diversity and Equity Assessment Initiative, consisted of four separate work teams, and each team was charged with assessing the state of diversity in a specific area of the institution. Each work team was comprised of both faculty and staff representatives from all seven colleges on the KSU campus. For the purpose of this project, diversity focused on age, ability/exceptionality, ethnicity, family structure/gender, geographic region/language, religion, sexual orientation/identity, and socioeconomic status. The focus of this paper is to report the processes utilized to assess the level of diversity in the Coles College of Business curriculum and faculty scholarship. The Education and Scholarship Diversity research team analyzed diversity in the curricular offerings of Kennesaw State University and the coverage of diversity topics in the scholarship (including research and creative activities) of KSU faculty members. While a previous diversity group had prepared a preliminary course title analysis, the team decided that a list of course titles that suggest diversity topic coverage was limiting for several reasons. The team decided to solicit information directly from faculty members regarding course coverage and research activities that address diversity topics. Direct data collection allowed for analysis of both completed works and works in development. Additionally, the team interviewed business school leadership in order to solicit information and the perspectives of the dean regarding curriculum and scholarship efforts addressing diversity. Other activities included collecting information from peer and aspirant institutions and contributing questions to campus focus groups regarding curriculum and scholarship diversity. The Diversity Inventory became the primary focus of the team\u27s work during Spring 2007. The inventory combined information directly reported by the faculty on diversity in the curriculum and in research and creative activity. The overall response rate was an impressive 45.7% of all Coles College of Business faculty

A Frame Work for Identifying Factors to Consider When Implementing an Academic Program at a Satellite Campus

Making a strategic decision to launch an academic degree program at a satellite site offers unique challenges. Many factors should be carefully considered in creating degree offerings, supporting student needs, allocating faculty resources, satisfying accreditation concerns, and meeting student demand. This paper establishes a framework and decision model regarding a satellite campus program utilizing an undergraduate accounting degree program as a case analysis. The case analysis provides details of how the components of the framework should be considered in making decisions regarding the possible implementation of a satellite academic program. The purpose of this paper is to propose a roadmap while highlighting the resources required and information to be considered in order to launch a 2+2 BBA- Accounting degrees at a satellite campus. The Kennesaw State University (KSU) BBA- Accounting program at the satellite campus in Paulding County is designed for graduates of Georgia Highland College’s (GHC) Associate of Science in Business Administration degree, located at the KSU/GHC Paulding County Instructional Site

The Impact of Physical Classroom Environment on Student Satisfaction and Student Evaluation of Teaching in the University Environment

Recently, many colleges and universities have made significant investments in upgraded classrooms and learning centers, incorporating such factors as tiered seating, customized lighting packages, upgraded desk and seat quality, and individual computers. To date, few studies have examined the impact of classroom environment at post-secondary institutions. The purpose of this study is to analyze the impact of classroom environment factors on individual student satisfaction measures and on student evaluation of teaching in the university environment. Two-hundred thirty-seven undergraduate business students were surveyed regarding their perceptions of classroom environment factors and their satisfaction with their classroom, instructor, and course. The results of the study indicate that students do perceive significant differences between standard and upgraded classrooms. Additionally, students express a preference for several aspects of upgraded classrooms, including tiered seating, lighting, and classroom noise control. Finally, students rate course enjoyment, classroom learning, and instructor organization higher in upgraded classrooms than in standard classrooms. The results of this study should benefit administrators who make capital and infrastructure decisions regarding college and university classroom improvements, faculty members who develop and rely upon student evaluations of teaching, and researchers who examine the factors impacting student satisfaction and learning

Real-Time Corporate Tax Audits and Their Impact on Financial Reporting

The article focuses on the Compliance Assurance Process (CAP) program, a simultaneous auditing process that aims to potentially reduce audit procedures after the corporate tax filing date in the U.S. The process by which the program work is explained, which involves a corporation working an entire tax year with an account coordinator assigned by the Internal Revenue Service (IRS). Benefits of the CAP program include increased corporate tax compliance, while its disadvantages include resistance by a company to participate in a real-time audit program

Insiders\u27 Perspectives of the Effects of Recent Regulation on Corporate Taxation

Recent legislation and standard interpretations promulgated by governmental bodies and the Financial Accounting Standards Board (FASB) have attempted to address several issues related to corporate taxation. These issues include the lack of transparency regarding specific tax transactions, the difficulty in reconciling the corporate tax return with the corporate income statement, the relative lack of disclosure of tax contingencies in the financial statements, and the impact of internal control on the reliability of the corporate tax return. While the stated objectives of several recent regulations have included improvements in the areas of corporate tax compliance and transparency of financial statements, it is unclear whether these regulations have resulted in the desired effects. This study analyzes the perceptions of 223 corporate tax executives regarding the effects of Internal Revenue Announcement 2002-63, Schedule M-3 of IRS Form 1120, FASB Interpretation Number 48 (FIN 48), and Section 404 of the Sarbanes-Oxley Act. The findings indicate that the respondents perceive an overall increase in tax return transparency and corporate tax compliance as a result of Schedule M-3 and FIN 48; yet the ability of corporations to engage in tax planning has decreased as a result of FIN 48. The respondents also perceive that both FIN 48 and Section 404 of the Sarbanes-Oxley Act have increased their reliance on outside sources for tax compliance work

Engagement Quality Reviews: A Comparison of Audit Firm Practices

Engagement quality (concurring partner) review is an important part of the audit review process. It is one quality control mechanism used by public accounting firms to monitor the quality of audit engagements. The engagement quality reviewer serves as an evaluator of the performance of the engagement partner and engagement team. Concerns about the effectiveness of existing firm concurring partner review practices have led to increased partner sanctions imposed by the Securities and Exchange Commission (SEC). In addition, Section 103 of the Sarbanes-Oxley Act of 2002 directs the Public Company Accounting Oversight Board (PCAOB) to develop an auditing standard on engagement quality review. This practice note reports on an analysis of six major firms\u27 written guidance and practice aids for engagement quality review. Our comparison of the firms\u27 guidance shows some differences in the assignment of engagement quality reviewer, the participation of the engagement quality reviewer in audit planning, the extensiveness of practice aids, and the involvement of engagement quality reviewer during the course of audit engagements. Lastly, we identify a number of research questions and practice implication

Code Comprehension and Aggressiveness Among Corporate Tax Executives: The Impact of Certification and Licensure

Research has shown that corporate tax executive certification and licensure (credentials) are important indicators of tax resource allocation within a corporation. This study investigates the overall impact of corporate tax executive credentials on job performance. We measure tax executive job performance in the following ways: understanding of tax guidance, perception of time constraints imposed by tax code changes, and reported aggressiveness of the corporate tax return. Corporate tax noncompliance can result from aggressive positions taken on a tax return or from the misunderstanding of relevant tax guidance, including the Internal Revenue Code, tax regulations, and tax law. Therefore, it is important to identify the differentiating factors related to corporate tax aggressiveness and comprehension of tax guidance by corporate tax professionals. Two hundred twenty-three experienced corporate tax executives responded to a detailed questionnaire regarding corporate tax compliance. Results of the study indicate that tax executive credentials significantly impact understanding of the tax code, perceptions of tax laws and regulations, and aggressive filing. Specifically, tax executives without credentials are more likely to report difficulty with tax code readability and more likely to report aggressive filing behavior

The Impact of Corporate Tax Executive Credentials on Person-Organization Fit

Researchers have examined several factors that influence the extent to which the values of individuals are congruent with the values of the organizations in which they are employed. These factors include personal characteristics, satisfaction with corporate policies, and job/task competence. Additionally, recent studies have suggested the importance of such person-organization (P-O) fit measures in overall employee effectiveness and performance. This study examines the impact of a specific personal characteristic--certification and licensure (credentials)--on the person-organization fit between corporate tax executives and their work environments. Two hundred twenty-three corporate tax executives provided questionnaire information regarding P-O fit in four resource areas--staffing preferences, continuing professional education, availability of inside and outside tax guidance, and support for participation in professional organizations. Our overall finding is that tax executive credentials impact person-organization fit in terms of resource allocation and availability. A significant credential effect is found in three of four P-O fit areas--satisfaction with staffing levels of tax professionals, availability of outside tax consultants, and participation in professional organizations. Implications for tax executive performance and effectiveness are discussed