Enhancing the learning experience in intermediate accounting

Joseph Faello

Research in Accounting Regulation, 2016, vol. 28, issue 2, 123-127

Abstract: This paper provides an example of how an accounting educator can build upon an intermediate accounting assignment of using practical real-world examples of earnings management by introducing to students the academic research that explains earnings management behavior. Students improve their critical thinking skills because of the connection to the real-world example. Accounting educators can provide this opportunity to students at a minimal cost of resources and time. In addition, a seed is planted for the development of the next generation of accounting academics because of this exposure to research at the undergraduate level.

Keywords: Pedagogical teaching tool; Earnings thresholds; Accounting enforcement actions; Earnings management (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:28:y:2016:i:2:p:123-127

DOI: 10.1016/j.racreg.2016.09.006

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