Offering a \u27Menu\u27 of Software and Case Study Options for the Group Project for Students Enrolled in the Introductory AIS Course: An Experimental Application Study

Instructors teaching the introductory accounting information systems (AIS) course generally include some type of group project to reinforce the principles emphasized in this course. One of the challenges facing AIS instructors is which type(s) of group project(s) potentially improve the students’ overall course learning experience, while at the same time addressing future career student objectives. If the AIS instructor has a mix of students with such differing career goals when teaching the AIS course, it is important for the instructor to consider possibly offering a variety of project choices for the group project. We test offering a ‘menu’ of software and case study group project options reflective of several career choices students have after graduation. We also describe how the instructor can operationalize such a ‘menu’ approach effectively using a learning management system (LMS), a minimal level of grading assistance, and other factors. We then measure student satisfaction with this approach, as well as the impact on the instructor’s teaching ratings of such an approach. Finally, we measure the impact of a ‘menu’ choice on students’ performance on the comprehensive final examination in the course. This paper provides empirical evidence in support of a ‘menu’ approach for group projects in the AIS course, a ‘menu’ which can be altered to accommodate the career aspirations of students majoring in accounting in most programs across the nation

Charting the future of Accounting Information Systems (AIS) courses

The accounting information systems (AIS) course is a key part of the undergraduate preparation for professional accountants. Additionally, many Masters of Accountancy programs offer advanced AIS coursework. Information systems educators bring strengths to how these courses are developed, executed, assessed, and adjusted for the future of the accounting profession. There is debate over what the content, structure, and conduct of this course should be among traditionally-prepared accounting educators and practitioners, and this debate is extended when the information systems perspective is included. Some advocate a “skills orientation” that focuses on the use of software (e.g., QuickBooks or Excel). Others call for project-based work, emulating engagement management in public accounting and small-business situations. Still others emphasize concepts and/or advanced technology experiences such as XBRL or SAP. The purpose of the panel will be to discuss the differences in course design, and to propose ideas for future course designs that will meet future needs of the accounting profession

Accounting Information Systems (AIS) Course Design: Current Practices and Future Trajectories

The accounting information systems (AIS) course is a core component of most accounting programs, but what it typically covers and how it’s typically taught is as varied as the number of instructors. As the AACSB Standard A7 indicates: “accounting degree programs include learning experiences that develop skills and knowledge related to the integration of information technology in accounting and business”. In this panel presentation, we looked at the approach of five experienced AIS instructors and compared and contrasted them. We highlight lessons learned and best practices

Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy

From 2002 to 2007, the nation\u27s largest CPA firms faced allegations of illegal activity related to the sale of tax shelters: EY, KPMG and PwC paid fines; KPMG was investigated by a federal grand jury; and EY faced a criminal inquiry. These shelter events occurred shortly after the 2002 collapse of Arthur Andersen, when policy makers were concerned about audit market concentration. This is the first paper to provide a chronological summary of how the tax shelter controversy started and ended. We investigate the stock market reaction to tax shelter news developments between 2003 and 2005 to make inferences about the market\u27s view of audit competition and CPA firm reputation. Our results are consistent with market concern over large audit firm concentration, evidenced by large negative returns for clients of all audit providers upon the KPMG grand jury investigation announcement. We also find that tax shelter activities impact both the reputation of the accounting profession and the individual CPA firms marketing tax shelter products. © 2014 Elsevier Inc

Uso de fármacos psicoestimulantes en drogodependencias

El uso de medicamentos estimulantes es una cuestión de plena actualidad en psiquiatría, aunque su utilización y prescripción es controvertida . Fármacos como el metilfenidato, las anfetaminas, o el modafinilo están siendo utilizados y estudiados en distintas enfermedades psiquiátricas como el trastorno por déficit de atención e hiperactividad (TDAH), la dependencia de cocaína, en trastornos del sueño y en la depresión resistente. Todos estos fármacos tienen en común, igual que las drogas de abuso, que son medicamentos que actúan sobre el sistema dopaminérgico, que constituye la base neurobiológica del refuerzo fisiológico. Los estimulantes como el metilfenidato o el modafinilo son fármacos eficaces en el TDAH y han sido estudiados en el tratamiento de la dependencia de cocaína. En niños con TDAH el metilfenidato es un factor protector para el desarrollo de fármaco en la dependencia de cocaína, aunque son estudios preliminares, por lo que no se debe considerar que este totalmente demostrado que los fármacos psicoestimulantes sean eficaces en el tratamiento de esta dependencia. Aunque no son conocidos todos los mecanismos fisiopatológicos, parece crítico que el refuerzo, y por lo tanto el riesgo de dependencia, aparece cuando se producen incrementos rápidos dopaminérgicos y que los efectos terapéuticos aparecen cuando son lentos y mantenidos. Las características de uso a dosis bajas administradas por vía oral disminuyen el riesgo de abuso. Para realizar una adecuada prescripción es necesario aclarar, definitivamente, los mecanismos neuroquímicos en los que intervienen, y sus indicaciones en drogodependenciasStimulant drugs prescription is a controversial and current topic in psychiatry. Drugs such as methylphenidate, amphetamine compounds and modafinil have been trialed and used in attention deficit hyperactivity disorder (ADHD), sleep conditions, cocaine dependence and as an adjunct to antidepressants for depression. All these drugs, like stimulant drugs abuse, increase extracellular dopamine in the brain.This effect is associated with reinforcing as well as therapeutic effects. Methylphenidate and modafinil treatment of ADHD are associated with a reduced risk for later substance abuse among ADHD patients. There is evidence of the beneficial effects of the use of modafinil in cocaine dependence, altough there isn't conclusive evidence for the stimulants' efficacy in treatment of the stimulants' dependence. At this time, the physiopathology of drug abuse and dependence is unknown, but it's known that the very critical point is that the reinforcing effects are associated with rapid changes in dopamine increases, whereas the therapeutic effects are associated with slowly and smoothly rising dopamine levels, such as are achieved with low doses and oral administration. Due to this, it's necessary to study the neurobiological bases on which stimulants drugs are related, and their clinical use in dependence treatment

Did Corporate Governance Compliance Have an Impact on Auditor Selection and Quality? Evidence From FTSE 350

The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.This paper examines the possible effects of corporate governance (GC) on audit quality (AQ) among the FTSE 350 companies. Using a sample of 180 companies from 2012 to 2017 (i.e., 1080 firm-year observations) a binary logistic model has been employed to investigate the CG-AQ nexus. This analysis was supported by conducting a probit logistic model as a sensitivity analysis. Our findings are associative of a heterogeneous impact of CG on AQ post the implementation of the 2012 CG reforms in the UK. For example, although institutional ownership and management ownership are positively associated with auditor selection and AQ, board independence, non-executive directors and audit committee are not attributed to AQ in the UK. This implies that corporate compliance with good CG practices has a limited impact on the decision to select a Big4 auditor in the UK. Despite the limitations of our study, we hope it can motivate further investigations in this area