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To investigate how accounting majors have reacted to recent accounting scandals and to evaluate the extent to which they are familiar with the scandals, the effects of the scandals on their opinions of accountants and corporate managers, and the consequent influences on the student's educational and career plans.

In total 105 accounting majors at two institutions were surveyed. Forsyth's ethics position questionnaire was used to evaluate the student's ethical orientation. The survey instrument also measures student demographic data, the student's knowledge of the profession and the scandals, and how the scandals affected the student's opinions and plans. The data are analyzed using linear regression.

Accounting students are generally knowledgeable about the scandals but seem to know considerably less about the accounting profession. Accounting students lowered their opinions of corporate managers more than that of accountants. Accounting students also express an increased interest in majoring in accounting and seeking a position in the profession, but express less interest in working for a Big 4 firm. Students scoring higher on the idealism scale tended to lower their opinions of accountants more than that of corporate managers.

The results represent a case study only. It is believed that the conclusions may apply to other student populations.

The results can guide educators to prepare interventions that help students to avoid ethical crises.

The paper introduces ethical orientation in explaining how students react to ethical crises. The results enable accounting educators to understand what students feel and how and why they react to such events.

For nearly two decades, accounting educators have debated whether to continue with a preparer approach, or adopt a user perspective, or a blended model in the introductory financial accounting course. We examine the extent to which accounting programs have chosen to employ each approach, the factors that influenced their selection, as well as the relative importance of each factor. We also explore institutional and course characteristics associated with the choice of instructional method.

Our results indicate that one-third of programs employ the user perspective, and one-fifth the traditional preparer approach, while nearly half use a blend of the two. Programs using the preparer approach tend to focus on the accounting major (e.g., performance and career goals). In contrast, user approach institutions appear to emphasize performance issues and career paths of non-accounting majors.

This study examines the market reaction to the adoption of an allowance for tax amortization of purchased goodwill. Specifically, this study compares the market reaction between asset-acquiring firms with substantial purchased goodwill, which could most utilize this provision, and stock-acquiring firms, which could not benefit from this allowance, as well as firms with insubstantial purchased goodwill. The results of this study indicate that the market did react to the goodwill amortization provision. The market reaction for asset-acquiring firms with high goodwill, relative to total assets, experienced positive abnormal returns. A positive reaction also was observed for the Supreme Court's decision in Newark Morning Ledger and the vote in the House of Representatives on an earlier version of the legislation. The study provides evidence that there is a relationship between the type of acquisition and level of abnormal returns, but not between the magnitude of goodwill acquired and the level of abnormal returns.

The efficiency and the effectiveness of the audit depend in part on the efficiency and the effectiveness of the client inquiry process. This paper presents a model that helps auditors to understand the stages of the client inquiry process and the factors that influence its reliability. The model serves to illuminate the client inquiry process and thereby assist auditors in evaluating the evidence thus obtained. Our model is a multistage communication channel that connects reality, the client’s perception of reality, the client’s representation of reality, the auditor’s perception of reality, and the auditor’s representation of reality. Distortions of reality occur between adjacent stages as the result of the subjectivity, technical incompetence, untrustworthiness, and poor presentation skills of either the client or the auditor. We discuss our model in the context of the analytical review task.

Individuals and corporations give generously to nonprofit organizations. However, supporters are naturally concerned about the financial strength and operational efficiency of an organization. Using publicly available nonprofit databases and websites, this case exposes students to a real-world scenario in which students analyze a 501(c)(3) organization of their choosing using GuideStar data and select Better Business Bureau Wise Giving Alliance criteria in five areas: governance and oversight, effectiveness, finances, fundraising and information materials, other financial and non-financial performance measures. The overall learning objective of this case is to enhance students’ understanding of a nonprofit’s financial and non-financial performance through research and analytical procedures. This case helps to fill a void by familiarizing students not only with standard nonprofit financial performance metrics, but also important non-financial areas related to governance, mission-driven goals, and organizational transparency. It also affords students the opportunity to develop a more thorough understanding of key accounting and non-accounting issues associated with nonprofits, which are not always explicitly or implicitly covered in textbooks.

This paper aims to study the effect of internal branding on brand supporting behaviour (in-role and extra-role) of bank employees in Egypt. It proposes a model which examines the relationship between internal branding and employees’ brand supporting behavior, mediated by employees’ role clarity, affective commitment and continuance commitment, to provide insights into the way in which employees can become brand champions.

A single cross-sectional descriptive research was employed. A questionnaire was used to collect data from 400 frontline bank employees. Confirmatory factor analysis was used to test the validity of the scales, and structural equation modelling was used to test the research hypotheses.

The results showed that internal branding did not have a direct significant impact on employees’ in-role and extra-role behaviour. However, that impact only took place through employees’ role clarity and their affective commitment.

The findings suggest that banks can differentiate their offers and build powerful corporate brands through their employees’ brand supporting behaviour. Therefore, bank managers need to consider internal branding within the context of a corporate marketing orientation. Moreover, enhancing employees’ role clarity and affective commitment will ensure sustainable brand supporting behaviour.

This research is the first quantitative study to examine the impact of role clarity and continuance commitment as possible mediators to the proposed relationship. It further adds up to the internal branding literature, which is mostly qualitative or conceptual and thus suffers from limited conclusive evidence in terms of internal branding benefits and practical implications.