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Jo‐Anne Ryan 《Accounting Perspectives》2016,15(1):70-78
This case presents students with a case situation that they can visualize, resulting in some unique learning opportunities. The case is an assurance simulation centered on cookies that can be purchased in the grocery store that have a cream filling, and the same type of cookie but with twice as much cream filling. These cookies are manufactured by various companies including long‐standing brands and generic brands from national supermarkets. Given the popularity of these cookies, and the ease of access to them, they make for a perfect introductory simulation to students during their first assurance class. Mr. Cookie becomes a fictional character in the case to represent the client that the auditors are working for. The case is easy enough for students to work independently, and has been tested in both small and large classes; working equally as well. It does require the instructor to invest in some cookies and measurement tools such as rulers, plastic knives and weigh scales. The group discussion at the end consistently results in students gaining a greater understanding of the scope and limitations of assurance services, setting the foundation for the balance of the introductory assurance course. 相似文献
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Case study has been widely used in the studies of pedagogy. Through case studies, researchers are able to deeply investigate the at itudes, behaviors and conceptions of the teachers and students. With ... 相似文献
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This paper addresses the impact of Internet financial reporting (IFR) on financial accounting theory by incorporating it into the general Gibbins, Richardson, and Waterhouse (GRW) (1990) disclosure‐management framework. The GRW model assumes that the firm has a relatively stable process of disclosure management. This process varies between two positions: one ritualistic and the other opportunistic. These dimensions can coexist in the same firm but, on average, the policy of a firm will be either more ritualistic or more opportunistic. Our survey of the financial information disclosed in traditional financial reporting (TFR) as compared with the website disclosures of a random sample of Canadian companies documents a significant difference between TFR and IFR, as well as a wide variability among the sample firms in their use of IFR content, format, and technology. We interpret this variability in the incremental difference of IFR over TFR as an indication that a firm's ritualistic or opportunistic behaviour under IFR is not different from its behaviour under TFR. Thus, the adapted GRW (1990) conceptual model appears to have the potential to support future research in the management of financial disclosure on corporate websites. 相似文献
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金融生态环境建设是一项涉及多个部门、具有社会公共事务属性的系统性工程,需要集合全社会的力量来完成。地方政府所具有的组织力、号召力和管理能力,决定了它应该在区域金融生态环境建设中发挥主导作用。山东省陵县政府通过探索创新五项金融服务机制,强化县域金融生态环境建设,为区域经济金融和谐发展创造了良好的外部环境。 相似文献
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Bertrand Malsch 《Accounting, Organizations and Society》2011,36(7):456-476
In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective. 相似文献