Author Index to Volume 28

AHMAD, ZEESHAN (and ASHRAF and CHAU)

ALDHIZER III, GEORGE R.

ALMER, ELIZABETH DREIKE (and BERTOLINI and HIGGS)

ASHRAF, JUNAID (and AHMAD and CHAU)

BARRA, ROBERTA A. (and SAVAGE and CERF) BEAUDOIN, CATHY (and HUGHES and BOEDEKER)

BECKER, LANA L.

BERTOLINI, MICHELLE (and ALMER and HIGGS) BIERSTAKER, JAMES L. (and MONAHAN and PETERS)

BOEDEKER, RUSSELL R. (and HUGHES and BEAUDOIN)

BONNEY, LEFF (and RILEY, JR. and CADOTTE and MACGUIRE)

BONNIER, CAROLE (and DEMERENS and HOSSFELD and LE MANH) BORTHICK, A. FAYE (and SARGENT)

BRAUN, ROBERT L. (and MAULDIN and VIOSCA, JR. and CHIASSON)

BRINK, ALISA G.

BURNEY, LAURIE L. (and MATHERLY ) CADOTTE, ERNEST R.

(and RILEY, JR. and BONNEY and MACGUIRE)

Issues in Accounting Education Volume 28, No. 4, 2013

Livestock Valuation in a Dairy Business

Teaching Negotiation Skills within an Accounting Curriculum

Livestock Valuation in a Dairy Business ................::cceccceeeeees 873

Accounting for the Public Interest: A Revenue Recognition Dilemma

Good Intentions at Good Grains, Inc. ......... cece eeeeeeeeeeeeeeeee 115

Self-Regulated Learning Interventions in the Introductory Accounting Course: An Empirical Study

A Model of Individual Accounting Faculty Salaries

Going Concern Designations and GAAP versus Non- PARE ESRI, ROCIO acdc sod sacar ceavcnveaepedecrsdvcncaslectenen ]

Good Intentions at Good Grains, Inc. ..........cce eee eeeeeeceeeeeeeeees

Using a Business Simulation to Enhance Accounting Education

A French Experience of an IFRS Transition

Evidence for Insisting on Cognitive Conflict Tasks:

Impact on Accounting Majors in Upper-Level Courses

The Marketability of Options for Meeting the 150-

Hour Requirement: An Empirical Analysis of Public Accounting Firm Recruiting Intentions ................cceeseeeeeeeees 5 The Impact of Pre- and Post-Lecture Quizzes on

Performance in Intermediate Accounting II

Active Learning Activities to Revitalize Managerial Accounting Principles

Using a Business Simulation to Enhance Accounting |, Saeco OPE NEenPETS ISR ere nn Pesan ieee Ree Lee 801

"4 a») American Accounting Ww Association

1076

CARVALHO, L. NELSON (and SALOTTI)

CERF, DOUGLAS C. (and SAVAGE and BARRA)

CHAU DHRY, IMRAN (and ASHRAF and AHMAD) CHEN, CLEMENT C. (and JONES and MORELAND) CHENG, SUWINA L. S. CHIASSON, MICHAEL A.

(and MAULDIN and BRAUN and VIOSCA, JR.)

CHOO, FREDDIE (and TAN)

COETZEE, STEPHEN A. (and SCHMULIAN) COLLINS, ALLISON B. (and NIE and WANG)

DAIGLE, RONALD J. (and LOUWERS and MORRIS)

DANG, LI (and MINTZ and SAVAGE)

DE LANGE, PAUL A. (and JACKLING and NATOLI)

DEMERENS, FREDERIC (and BONNIER and HOSSFELD and LE MANH)

DOW, KEVIN E. (and WATSON and SHEA)

DOWIS, WILLIAM B. (and AHN and FAIRCHILD)

FAIRCHILD, CHRIS (and HAHN and DOWIS)

FOGARTY, TIMOTHY J. (and JONAS)

GORE, RICHARD A.

GRAMLING, AUDREY A. (and HERMANSON)

Association

\@f—- Vv

Author Index to Volume 28

Adoption of IFRS in Brazil and the Consequences to

PAPO TAE INE ONIN oss dincdccinncicaviszaanudecadedesy edstasnunseauisia

Accounting for the Public Interest: A Revenue Recognition Dilemma

Livestock Valuation in a Dairy Business ..................:0008

Online Accounting Education versus In-Class

Delvery: toes Course Level MaUCE? cicssscscescccnsssesesissavenes

The PCCW Going Private Saga: What Is a Fair Deal? The Marketability of Options for Meeting the 150- Hour Requirement: An Empirical Analysis of Public

Accounting Firm Recruiting Intentions ...............:ceseseee

Effect of Audio Clips of Heavily Accented Lecture on

pe I 8 ane ee eer eee

The Effect of IFRS Adoption on Financial Reporting

OMA YR ONIN PU IINOD 55 scons ecnnseccasasvanverdexccnganccaneeatnes

China’s Progress with IFRS Convergence: Interviews

MARE CINE LOSSES bi i ssc cics se cxtnascaceicdvceanaxaestesacs

HealthSouth, Inc.: An Instructional Case Examining Auditors’ Legal Liability

Ethics of Relationships between Accounting

Academics and External Sponsors ................sescssssssssesseees

Transitioning to IFRS in Australian Classrooms:

Eempect On TORCHMIG ADPIORCIES. q.....<..0000cescccersosecserssoesscense

A French Experience of an IFRS Transition ....................

Understanding the Links between Audit Risks and

Audit Steps: The Case of Procurement Cards ...................

Online Homework Managers and Intelligent Tutoring Systems: A Study of Their Impact on Student Learning in the Introductory Financial Accounting

MUR RARIONINN ctcs Sas aa esc ess ba sand ds ow as ea a cae cated oa

Online Homework Managers and Intelligent Tutoring Systems: A Study of Their Impact on Student Learning in the Introductory Financial Accounting

SE a ee Ee nO SRE IO ee RR EET RECS eee

Author Characteristics for Major Accounting Journals: Differences among Similarities 1989-2009

Buyer and Seller at Odds: The Economic Consequences of Holding Appreciated Assets in a C Corporation

Nature’s Sunshine Products: Anatomy of an FCPA

RRM SIS Si Pn a ee hee Loe ate tee en ae

aoe

ieBTS

Seen I

537

iin GOL

243

277

887

555

263

221

ine

i OD

ics OD

Issues in Accounting Education Volume 28, No. 4, 2013

Author Index to Volume 28

GRAMLING, LAWRENCE J. (and ROSMAN)

GREEN, WENDY J.

GUTHRIE, CYNTHIA P. (and TAYLOR)

HAHN, WILLIAM (and FAIRCHILD and DOWIS)

HERMANSON, HEATHER M. (and GRAMLING)

HIGGS, JULIA L. (ALMER and BERTOLINI)

HILTON, SANDY R. (and JOHNSTONE)

HOSSFELD, CHRISTOPHER (and BONNIER and DEMERENS and LE MANH)

HUANG, XUAN (and ZHANG and PAUL) HUGHES II, K. E. (SKIP) (and PATE)

HUGHES, PEGGY ANN

HUGHES, SUSAN B. (and BEAUDOIN and BOEDEKER)

HUSTON, G. RYAN (and HUSTON)

HUSTON, JANET M. (and HUSTON)

INGER, KERRY K. (and

LONG and LORAAS and STANLEY )

JACKLING, BEVERLEY (and DE LANGE and NATOLI)

JACKLING, BEVERLEY

Issues in Accounting Education Volume 28, No. 4, 2013

The Ongoing Debate of and Direction for Future

Research about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public

PROC OEIINE sicisstitacctinipaaalte aaa eee acre caren eee eae Key Considerations in the Audit of Inventory: A Practice-Oriented Learning Case Utilizing “Diamonds” Baptist Hospital and the State of North Carolina:

Alleged Malfeasance and Whistleblowing Aftermath

Online Homework Managers and Intelligent Tutoring Systems: A Study of Their Impact on Student Learning

in the Introductory Financial Accounting Classroom .............. aS

Nature’s Sunshine Products: Anatomy of an FCPA WF MI cease tetcsea Ceauaas aati tanseveneue A eae nancies eee, 599

A Model of Individual Accounting Faculty Salaries

The IFRS Transition and Accounting Education: A Canadian Perspective Post-Transition ................:cccssssccesseseees

A French Experience of an IFRS Transition

AKM Mortgages, Inc.

Moving Beyond Student Ratings: A Balanced Scorecard Approach for Evaluating Teaching Performance

Sunshine Daycare Center: Growing a Business to Profitability

Good Intentions at Good Grains, Inc. ....................scecccesssseeees

Life’s Two Certainties: An Estate and Gift Tax

I vieseecissicctecseitiitinncsaacincbeieniinatasisihchaiaaalhsienigpasalill 617 Life’s Two Certainties: An Estate and Gift Tax

Consulting Case

The Mysterious Case of the Loaded Leprechaun

Transitioning to IFRS in Australian Classrooms: Impact on Teaching Approaches ................:cssccsscssscsssecsseseees 203

Global Adoption of International Financial Reporting Standards: Implications for Accounting Education

g > Accounting Ww Association

1078

JACKLING, BEVERLEY

JOHNSTONE, NATHALIE (and HILTON)

JOHNSTONE, NATHALIE (and MACKINTOSH and PHILLIP)

JONAS, GREGORY A. (and FOGARTY )

JONES, KEITH T. (and CHEN and MORELAND)

KALESNIKOFF, DOUGLAS (and PHILLIPS)

KNAPP, CAROL A. (and KNAPP)

KNAPP, MICHAEL C. (and KNAPP)

KRUMWIEDE, KIP R. (and WALDEN)

LE MANH, ANNE (and BONNIER and DEMERENS and HOSSFELD)

LONG, JAMES H. (and INGER and LORAAS and STANLEY )

LONG, JAMES H. (and MERTINS and SEARCY)

LORAAS, TINA M. (and INGER and LONG and STANLEY)

LOUWERS, TIMOTHY J. (and DAIGLE and MORRIS)

LUBWAMA, CHRISTOPHER W. K. (and TAN and SATIN)

MACGUIRE, CHRISTELLE (and RILEY, JR. and CADOTTE and BONNEY)

MACKINTOSH, BRANDY (and JOHNSTONE and PHILLIPS)

MARLEY, ROBERT (and MELLON)

American Qa:

Author Index to Volume 28

NII is conics sv cacins canbe sansa conanenscasniad dsaiubsaeascsonacansiastoates 207 The IFRS Transition and Accounting Education: A

Canadian Perspective Post- Transition - «<...0.:.0:5.2s0s<sccseeesseeseasese 253 Second Round Electronics: A Case for Critical

Thinking 983

Author Characteristics for Major Accounting Journals: Differences among Similarities 1989-2009 731

Online Accounting Education versus In-Class DETVERY? DOCS COURSE BEVEL IVIAIEE? sinvsntsscccssicsscnduasisscadaavecssous l Ramm Wholesale: Reviewing Audit Work 629

Of Hurricanes and Harness Racing: The Accounting FRAMES AE UDR RES NEMOUISER NO MING. cons cspnincscais cxsackecwassaseasceassdesssiacats Of Hurricanes and Harness Racing: The Accounting EPEAT sath PIER s NETRGEEMO DS MING sss siinns coxsncisseacenacsxeuvsadecvosesesdesss

Dream Chocolate Company: Choosing a Costing System

A French Experience of an IFRS Transition

The Mysterious Case of the Loaded Leprechaun

IRCS: Valuing Ethics at the Expense of Inventory

The Mysterious Case of the Loaded Leprechaun

HealthSouth, Inc.: An Instructional Case Examining

Auditors’ Legal Liability

A Real-World Business Approach to Teaching M.B.A. Managerial Accounting: Motivation, Design, and I stsiansiisteiesinissincienncnaitaleinciastininnsatiinieamiiiicneannseN 375

Using a Business Simulation to Enhance Accounting Education

Second Round Electronics: A Case for Critical Thinking

Roger’s Dilemma: A Situational Examination of Ethical Behavior in the Presence of Internal Control BN BS oki ce a ah So od Me cee

Issues in Accounting Education Volume 28, No. 4, 2013

Author Index to Volume 28

MATHERLY, MICHELE (and BURNEY)

MAULDIN, D. SHAWN (and BRAUN and VIOSCA, JR. and CHIASSON)

McANALLY, MARY LEA

MELLON, MARK J. (and MARLEY)

MERTINS, LASSE (and LONG and SEARCY)

MINTZ, STEVEN M. (and DANG and SAVAGE)

MONAHAN, THOMAS F. (and BIERSTAKER and PETERS)

MORELAND, KEITH A. (and CHEN and JONES)

MORRIS, JAN TAYLOR (and DAIGLE and LOUWERS)

NATOLI, RICCARDO (and JACKLING and DE LANGE)

NIE, PING (and COLLINS and WANG)

PATE, GWEN R. (and HUGHES II)

PAUL, JOHN W. (and ZHANG and HUANG)

PEADEN, DAVID (and STEPHENS)

PETERS, MICHAEL F. (and BIERSTAKER and MONAHAN)

PHILLIPS, FRED (and JOHNSTONE and MACKINTOSH)

PHILLIPS, FRED (and KALESNIKOFF)

PICCONI, MARC P. (and SMITH and WOODS)

Issues in Accounting Education Volume 28, No. 4, 2013

Active Learning Activities to Revitalize Managerial PCM DOIG eicsscescicssndstsicintigciniasusinaidivinnnneniicnaicins 653 The Marketability of Options for Meeting the 150-

Hour Requirement: An Empirical Analysis of Public Accounting Firm Recruiting Intentions

NECN ose ciszesidcctace ieee ced eete ee a aaa Roger’s Dilemma: A Situational Examination of

Ethical Behavior in the Presence of Internal Control

IRCS: Valuing Ethics at the Expense of Inventory

Ethics of Relationships between Accounting Academics: and Extertial SpOnSONS xcscisiccscicicscnccokssscnkeccnnctacss

Going Concern Designations and GAAP versus Non- GAAP Earnings Metrics

Online Accounting Education versus In-Class Deivery; Ewes Conse Eeven Ge iiss cis cnieacictacevsasetecoes I

HealthSouth, Inc.: An Instructional Case Examining Auditors’ Legal Liability

Transitioning to IFRS in Australian Classrooms: Impact on Teaching Approaches ................:scsscssscseseseeeseeeseee 203

China’s Progress with IFRS Convergence: Interviews CE FD sisiticcsisnicienssniscntiancnitiiciccitaisniinmininipaniiniiiaiea 277

Moving Beyond Student Ratings: A Balanced Scorecard Approach for Evaluating Teaching Performance

AKM Mortgages, Inc.

Old Main Manufacturing: The Case of Unrecorded

SOMICR WRNOMNNID 55sec nc ccasadcddacaiaantidsnadsdudsusddinsdsxcecinamasiamssanetias 173 Going Concern Designations and GAAP versus Non-

CEPR am TRIN I IVINS od adsiceericasecdecaccaatescacacechiscadisncolideulon 77

Second Round Electronics: A Case for Critical Thinking

Ramm Wholesale: Reviewing Audit Work

Arborista, Inc.: An Instructional Resource Case

Y » Accounting Ww Association

1080

PRICE III, RICHARD A.

PROKOFIEVA, MARIA (and VYSOTSKAYA) RILEY, JR., RICHARD A. (DICK) (and CADOTTE and BONNEY and MACGUIRE) RILEY, TRACEY J. (and SIMONS)

ROSMAN, ANDREW J. (and GRAMLING)

RUHL, JACK M. (and SMITH)

SALOTTI, BRUNO M. L. (and CARVALHO)

SANGSTER, ALAN (and STONER)

SARGENT, CAROL SPRINGER

SARGENT, CAROL SPRINGER (and BORTHICK)

SATIN, DIANE C. (and TAN and LUBWAMA)

SAVAGE, ARLINE (and CERF and BARRA)

SAVAGE, ARLINE (and MINTZ and LI DANG) SCHMULIAN ASTRID ( and COETZEE)

SEARCY, DEWAYNE L. (and LONG and MERTINS)

SHEA, VINCENT J. (and DOW and WATSON)

SIMONS, KATHLEEN A. (and RILEY )

Association

vV American Accounting

Author Index to Volume 28

CS ES AE PUN ON oes cs nsdican ph adccsancntecdanccsdacecsrcccsacvee a 355

The Difficulties of Teaching IFRS in Russia ............. eee 309

Using a Business Simulation to Enhance Accounting Education

Writing in the Accounting Curriculum: A Review of

the Literature with Conclusions for Implementation

and Future Research

The Ongoing Debate of and Direction for Future

Research about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public

POM ENINES 5 os Pdi soca a peaoassaeccusnes eeasGeinsa repartee abi cet 503 The Accounting Entity, Relevance, and Faithful

Representation: Linking Financial Statement Notes to

the FASB and IASB Conceptual Frameworks ..................4.. 1009 Adoption of IFRS in Brazil and the Consequences to i TI ic rsstinsicestinicicaitiaiisreonninsinn Ea Teaching IFRS in the U.K.: Contrasting Experiences

from Both Sides of the University Divide ...................eeeeee 291 Find It, Fix It, and Thrive: The Impact of Insisting on Proficiency in Prerequisite Knowledge in Intermediate PI iciinitesisetsvtissssiapiceiinnasieailaiaincinetbiaiaasinnpbaipidaibasiashiieh : Evidence for Insisting on Cognitive Conflict Tasks:

Impact on Accounting Majors in Upper-Level Courses

A Real-World Business Approach to Teaching M.B.A. Managerial Accounting: Motivation, Design, and UN ai iis ditsceensasespcssncsciniattinnieiniintidsinimasibinvinltscanion : Accounting for the Public Interest: A Revenue

Recognition Dilemma

Ethics of Relationships between Accounting

Academics and External: SpOnsors: .isesccisccscsecedercccsecacsercdscastss The Effect of IFRS Adoption on Financial Reporting ee

IRCS: Valuing Ethics at the Expense of Inventory

Understanding the Links between Audit Risks and

Audit Steps: The Case of Procurement Cards ............ ccc 913 Writing in the Accounting Curriculum: A Review of

the Literature with Conclusions for Implementation

and Future Research

Issues in Accounting Education Volume 28, No. 4, 2013

Author Index to Volume 28

SMITH, KIMBERLY J. (and PICCONI and WOODS)

SMITH, OLA M. (and RUHL)

SMITH, WESTON L.

STANLEY, JONATHAN D. (and INGER and LONG and LORAAS)

STANLEY, TREVOR

STEPHENS, NATHANIEL M. (and PEADEN) STONER, GREGORY N. (and SANGSTER)

TAN, JOHN (and SATIN and LUBWAMA)

TAN, KIM B. (and CHOO)

TAYLOR, EILEEN Z. (and GUTHRIE) VAN DER LAAN SMITH, JOYCE A.

VIOSCA, JR., R. CHARLES (and MAULDIN and BRAUN and CHIASSON)

VYSOTSKAYA, ANNA (and PROKOFIEVA)

WALDEN, W. DARRELL (and KRUMWIEDE) WANG, SHANPING (and NIE and COLLINS) WATSON, MARCIA WEIDENMIER (and DOW and SHEA)

WOODS, ALEXANDER (and PICCONI and SMITH)

ZHANG, SANJIAN (WILLIAM) (and PAUL and HUANG)

Issues in Accounting Education Volume 28, No. 4, 2013

Arborista, Inc.: An Instructional Resource Case

The Accounting Entity, Relevance, and Faithful Representation: Linking Financial Statement Notes to the FASB and IASB Conceptual Frameworks 1009

Lessons of the HealthSouth Fraud: An Insider’s View 901

The Mysterious Case of the Loaded Leprechaun 975

Bridging the Gap between Tertiary Education and

Work: Situated Learning in Accountancy

Old Main Manufacturing: The Case of Unrecorded

Sales Discounts

Teaching IFRS in the U.K.: Contrasting Experiences

from Both Sides of the University Divide ................ eee A Real-World Business Approach to Teaching M.B.A. Managerial Accounting: Motivation, Design, and

NA NCNT RNIN ic cs datas sasayeccanancan tan on meeo daca casos dean aeaecares 375 Effect of Audio Clips of Heavily Accented Lecture on Teacher Evaluations

Baptist Hospital and the State of North Carolina:

Alleged Malfeasance and Whistleblowing Aftermath Understanding Foreign Exchange Risk: An

Instructional Simulation Exercise

The Marketability of Options for Meeting the 150- Hour Requirement: An Empirical Analysis of Public Accounting Firm Recruiting Intentions ................ceesseeeeeeeees 5

The Difficulties of Teaching IFRS in Russia ...............ceee 309

Dream Chocolate Company: Choosing a Costing System 637

China’s Progress with IFRS Convergence: Interviews NR ii iisctientsieicitaiccentiseonsicnicanieinvennindananiii GOT

Understanding the Links between Audit Risks and Audit Steps: The Case of Procurement Cards

Arborista, Inc.: An Instructional Resource Case

AKM Mortgages, Inc.

American Accounting Association

Author Index to Volume 28

Departments and Communications Index

I a a a a nae ee 197

Editor’s Report

American ° ° . P Ty Accounting Issues in Accounting Education

Association

Volume 28, No. 4, 2013