Cognitive Diversity
Belverd E. Needles, Jr., Ph.D., CPA


Teaching Auditing Students About Internal Controls From an Internal Audit Perspective
Susanne O’Callaghan, Ph.D., CPA, CIA, Associate Professor of Accounting, Pace University
John P. Walker, Ph.D., CPA, Professor of Accounting, Queens College – CUNY
Raymond J. Elson, DBA, CPA, Corresponding author, Assistant Professor of Accounting, Valdosta State University

Perceptions of Efficacy Across Course Levels, Course Types, and Location in a Distance Learning Environment
Sanjay Gupta, Ph.D., CPA, CMA, Corresponding author, Associate Professor, Department of Accounting & Finance, Valdosta State University
Avinash Arya, Assistant Professor of Accounting, University of Michigan – Flint

Statement of Cash Flows
J. Thomas Franco, Wayne County Community College

Electronic Portfolios as Assessment Tools
Joann Segovia, Associate Professor, Minnesota State University Moorhead
Craig Powers
George Sanderson
Sheri Erickson