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Enhancing the learning experience in intermediate accounting

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  • Faello, Joseph

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.

Suggested Citation

  • Faello, Joseph, 2016. "Enhancing the learning experience in intermediate accounting," Research in Accounting Regulation, Elsevier, vol. 28(2), pages 123-127.
    • Handle: RePEc:eee:reacre:v:28:y:2016:i:2:p:123-127
    DOI: 10.1016/j.racreg.2016.09.006
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    References listed on IDEAS

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    1. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    2. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
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