Table Of Content

Author Index to Volume 25 BEYER, BROOKE (and What It Means to be an Accounting Professor: HERRMANN and MEEK A Concise Career Guide for Doctoral Students and RAPLEY) I stdin cidnccnsecesccnntciiddisintina sinha BITTER, MICHAEL E. The Violet Bay School District Deficit of 2005: (and HENRY and Evaluating Internal Control and Identifying Risks KUBICHAN) BORTHICK, A. FAYE Preparing Graphical Representations of Business (and SCHNEIDER and Processes and Making Inferences from Them................::::00000++ 569 VANCE) BRICKNER, DANIEL R. Providing an Applied-Learning Exercise in Teaching (and MAHONEY and Fraud Detection: A Case of Academic Partnering with MOORE) RS Criminal Investigation CALEGARI, MICHAEL Financial Analysis of Krispy Kreme’s Earnings Forecasts, Joint Venture Investments, and Franchise Repurchases CAMP, JULIA M. (and Using Debate to Enhance Critical Thinking in the SCHNADER) Accounting Classroom: The Sarbanes-Oxley Act and U.S. Tax Policy CAPOZZOLI, ERNEST SEC XBRL Filing Requirements: An Instructional (and FAREWELL) Case on Tagging Financial Statement Disclosures CHARLES, SHANNON Managing the CPA Firm at Dodge Company: (and SWAIN and “SURGES TS COREE 6 CIN a acsccsisiescccacsniencessscccenenntaseteonss 721 HOBSON and STOCKS and PRATT) CHU, LING (and LIBBY) Writing Mini-Cases: An Active Learning Assignment...............245 COTTELL, JR., PHILIP G. Shreffler Stores: Accounting Issues Related to Consumer Receivables, Asset Impairment, and Discontinued Operations: A Problem-Based Learning Unfolding Problem COYNE, JOSHUA G. (and Accounting Program Research Rankings by Topical SUMMERS and Area and Methodology WILLIAMS and WOOD) DALLIMORE, ELISE J. Class Participation in Accounting Courses: Factors (and HERTENSTEIN and That Affect Student Comfort and Learning PLATT) DEBRECENY, ROGER Adios! Airways: An Assignment on Mapping (and FAREWELL) Financial Statements to the U.S. GAAP XBRL Taxonomy DEBRECENY, ROGER XBRL in the Accounting Curriculum (and FAREWELL) Issues in Accounting Education Volume 25, No. 4, 2010 American Accounting Association DEE, CAROL Return of the Tallahassee BeanCounters: CALLAWAY (and A Case in Forensic Accounting DURTSCHI) DOW, KEVIN E. (and Auditing Operational Compliance: The Case of WATSON) Employee Long Distance Piracy DURTSCHI, CINDY (and Return of the Tallahassee BeanCounters: A Case DEE) in Forensic Accounting DZURANIN, ANN C. (and Interactive Financial Reporting: An Introduction to TAYLOR) eXtensible Business Reporting Language (XBRL) ELIKAI, M. FARA (and An Examination of the Impact of Grading Policies SCHUHMANN) on Students’ Achievement FAREWELL, SEC XBRL Filing Requirements: An Instructional STEPHANIE (and Case on Tagging Financial Statement Disclosures CAPOZZOL!) FAREWELL, Adios! Airways: An Assignment on Mapping Financial STEPHANIE (and Statements to the U.S. GAAP XBRL Taxonomy DEBRECENY) FAREWELL, XBRL in the Accounting Curriculum STEPHANIE (and DEBRECENY) FLEAK, SANDRA K. (and Sunshine Center: An Instructional Case Evaluating HARRISON and Internal Controls in a Small Organization TURNER) FRECKA, THOMAS J. Rekindling the Debate: What’s Right and What’s (and RECKERS) Wrong with Masters of Accountancy Programs: The Staff Auditor’s Perspective GEARY, WILLIAM (and Partnering with Practice: Staffing to Achieve Excellence KUTCHER and PORCO) in Accounting Education GORE, RICHARD A. (and Snowy Ridge Ski Resort: Fair Value Measurement and HERZ) the Impairment of Long-Term Assets HARRISON, KEITH E. Sunshine Center: An Instructional Case Evaluating (and FLEAK and Internal Controls in a Small Organization TURNER) HENRY, LAURIE J. (and The Violet Bay School District Deficit of 2005: BITTER and KUBICHAN) Evaluating Internal Control and Identifying Risks HERRMANN, DON (and What It Means to be an Accounting Professor: BEYER and MEEK and A Concise Career Guide for Doctoral Students RAPLEY) in Accounting HERTENSTEIN, JULIE Class Participation in Accounting Courses: Factors H. (and DALLIMORE and That Affect Student Comfort and Learning PLATT) Issues in Accounting Education Volume 25, No. 4, 2010 American Accounting Association HERZ, PAUL J. (and Snowy Ridge Ski Resort: Fair Value Measurement and GORE) the Impairment of Long-Term Assets HILTON, SANDY (and Instructor-Assigned and Student-Selected Groups: PHILLIPS) A View from Inside HOBSON, SCOTT (and Managing the CPA Firm at Dodge Company: SWAIN and CHARLES “Shoeing the Cobbler’s Children” and STOCKS and PRATT) HORNIK, STEVEN (and Really Engaging Accounting: Second Life™ as THORNBURG) I ikiiccicitaisniatediaicncicicdistncsaccertitantiovadscbemensincen 361 JONES, STUART H. (and The Effects of a Hypertext Learning Aid and WRIGHT) Cognitive Style on Performance in Advanced Financial Accounting KEY, KIMBERLY Integrating AIS and Accounting for Income Taxes: GALLIGAN (and From Calculation to Disclosure LORAAS) KRAHEL, JP (and Audit Education and the Real-Time Economy VASARHELYI and TEETER) KUBICHAN, TERRY (and The Violet Bay School District Deficit of 2005: HENRY and BITTER) Evaluating Internal Control and Identifying Risks KUTCHER, EUGENE J. Partnering with Practice: Staffing to Achieve (and GEARY and PORCO) Excellence in Accounting Education LEHMANN, Internal Controls: A Compendium of Short Cases CONSTANCE M. LIBBY, THERESA (and Writing Mini-Cases: An Active Learning Assignment............... 245 CHU) LORAAS, TINA M. (and Integrating AIS and Accounting for Income Taxes: KEY) From Calculation to Disclosure LORAAS, TINA M. (and Using Queries to Automate Journal Entry Tests: SEARCY) Ree TD vi nesscscsinnisncensininsnennnvtemapatiniacne 155 LOUWERS, TIMOTHY J. Using Computerized Audit Software to Learn (and RICHARDSON) Statistical Sampling: An Instructional Resource MAHONEY, LOIS S. (and Providing an Applied-Learning Exercise in Teaching BRICKNER and MOORE) Fraud Detection: A Case of Academic Partnering with IRS Criminal Investigation MEEK, GARY K. (and What It Means to be an Accounting Professor: BEYER and HERRMANN A Cencise Career Guide for Doctoral Students and RAPLEY) in Accounting MOCK, RODNEY P. (and The Ethics of Indemnity Clauses in Academic SAVAGE and SIMKIN) Publication Contracts Issues in Accounting Education Volume 25, No. 4, 2010 American Accounting Association MOORE, STEPHEN J. Providing an Applied-Learning Exercise in Teaching (and BRICKNER and Fraud Detection: A Case of Academic Partnering MAHONEY) with IRS Criminal Investigation MUNTER, PAUL (and Uncertainties and Budget Shortfalls Hamper RECKERS) Curriculum Progress on IFRS MURTHY, UDAY S. Tampa Electronics: An Instructional Case in Computer-Assisted Fraud Examination NURNBERG, HUGO (and Integrative Case in Advanced Accounting SCHAEFER) OWHOSO, VINCENT Vinand Petroleum, Inc.: Initial Audit Engagement and (and WEICKGENANNT) Fraud Risk Case for a Specialized Industry PASEWARK, WILLIAM Questions for a New Editor R. PHILLIPS, FRED (and Instructor-Assigned and Student-Selected Groups: HILTON) A View from Inside PLATT, MARJORIE B. Class Participation in Accounting Courses: Factors (and DALLIMORE and That Affect Student Comfort and Learning HERTENSTEIN) PORCO, BARBARA M. Partnering with Practice: Staffing to Achieve (and GEARY and Excellence in Accounting Education KUTCHER) PRATT, CAMERON (and Managing the CPA Firm at Dodge Company: SWAIN and CHARLES “Shoeing the Cobbler’s Children” and HOBSON and STOCKS) RAPLEY, ERIC T. (and What It Means to be an Accounting Professor: BEYER and HERRMANN A Concise Career Guide for Doctoral Students and MEEK) in Accounting RECKERS, PHILIP M. J. Rekindling the Debate: What’s Right and What’s (and FRECKA) Wrong with Masters of Accountancy Programs: The Stall Amditor’s Perapective..............csccsiescovescconssesecsseccssessees 215 RECKERS, PHILIP M. J. Uncertainties and Budget Shortfalls Hamper (and MUNTER) Curriculum Progress on IFRS RICHARDSON, ROBERT Using Computerized Audit Software to Learn C. (and LOUWERS) Statistical Sampling: An Instructional Resource SAVAGE, ARLINE (and The Ethics of Indemnity Clauses in Academic MOCK and SIMKIN) Publication Contracts SCHAEFER, THOMAS F. Integrative Case in Advanced Accounting (and NURNBERG) SCHNADER, ANNE L. Using Debate to Enhance Critical Thinking in (and CAMP) the Accounting Classroom: The Sarbanes-Oxley Act and U.S. Tax Policy Issues in Accounting Education Volume 25, No. 4, 2010 American Accounting Association ~ SCHNEIDER, GARY P. Preparing Graphical Representations of Business (and BORTHICK and Processes and Making Inferences from Them VANCE) SCHUHMANN, PETER An Examination of the Impact of Grading Policies W. (and ELIKAIT) on Students’ Achievement SEARCY, DEWAYNE L. Using Queries to Automate Journal Entry Tests: (and LORAAS) PTR CII, TI icine tisisirasictiiantitnstrssisanaeicntiniieinnsintiia 155 SIMKIN, MARK G. (and The Ethics of Indemnity Clauses in Academic MOCK and SAVAGE) PN MN iiinkhiissatnietisniiectustibasianarialninee tatiana 267 SONNIER, BLAISE M. Utopia Home Health, Inc.: A Case Study on C Corporation Taxation from Cradle to Grave .............:cceeeeees 755 ST. PIERRE, E. KENT PERISHER Ss Sei ccc haiuieccaheiesec cineiavnicceondhd cizeeac 359 STOCKS, KEVIN (and Managing the CPA Firm at Dodge Company: SWAIN and CHARLES SUMS TEP Cre CI asc ccccescesesevsssccseccenesmonncnes 721 and HOBSON and PRATT) SUMMERS, SCOTT L. Accounting Program Research Rankings by Topical (and COYNE and I sctisvticctnitiistonionsnciappinciabeaiapieiihiiiitceaa 631 WILLIAMS and WOOD) SWAIN, MONTE (and Managing the CPA Firm at Dodge Company: CHARLES and HOBSON a ie ar aI aint isccscnsensonensnrinsscnmmnectoncnce 721 and STOCKS and PRATT) TAYLOR, EILEEN Z. Interactive Financial Reporting: An Introduction (and DZURANIN) to eXtensible Business Reporting Language (XBRL)................... 71 TEETER, RYAN A. (and Audit Education and the Real-Time Economy VASARHELY!I and KRAHEL) THORNBURG, STEVEN Really Engaging Accounting: Second Life™ as a (and HORNIK) Learning Platform TURNER, LAURIE A. Sunshine Center: An Instructional Case Evaluating (and FLEAK and Internal Controls in a Small Organization HARRISON) VANCE, ANTHONY O. Preparing Graphical Representations of Business (and BORTHICK and Processes and Making Inferences from Them SCHNEIDER) VASARHELYI, MIKLOS Audit Education and the Real-Time Economy A. (and TEETER and KRAHEL) WATSON, MARCIA Auditing Operational Compliance: The Case of WEIDENMIER (and Employee Long Distance Piracy......................s.scccsssssccsecsecsees 513 DOW) Issues in Accounting Education Volume 25, No. 4, 2010 American Accounting Association WEICKGENANNT, Vinand Petroleum, Inc.: Initial Audit Engagement and ANDREA (and Fraud Risk Case for a Specialized Industry OWHOSO) WHITE, JR., CLINTON E. _ Jim’s Sporting Goods: The Move to XBRL Reporting WILKERSON, JR., JACK Accounting Educators as the Accounting Profession’s E. Trustees: Lessons from a Study of Peer Professions WILLIAMS, BRADY (and Accounting Program Research Rankings by Topical COYNE and SUMMERS Area and Methodology and WOOD) WOOD, DAVID A. (and Accounting Program Research Rankings by Topical COYNE and SUMMERS ON isietiainen inhcbiisicciisvcnceoniniatnniienininilicssasiiiii 631 and WILLIAMS) WORRELL, JAMES L. Blazer Communications: A Procurement Audit Simulation WRIGHT, MICHAEL E. The Effects of a Hypertext Learning Aid and (and JONES) Cognitive Style on Performance in Advanced Financial Accounting Issues in Accounting Education Volume 25, No. 4, 2010 American Accounting Association Departments and Communications Index Issues in Accounting Education Volume 25, No. 4, 2010 American Accounting Association