AIR Winter 2019

AIR Winter 2019 Newsletter

The following articles are featured in the Winter 2019 issue of Accounting Instructor’s Report. Enjoy!         TRENDS The Relationship Between Accounting Students’ Personality, Professional Skepticism and Anticipatory Socialization  Author: Belverd E. Needles, Jr., Ph.D., CPA, CMA Editor, Accounting Instructors’ Report (AIR), DePaul University ARTICLE Improving Pass Rates in Intermediate Accounting Through Student Engagement Authors, all from Cleveland State University: Craig Fotin, DBA, CPA, Assistant Professor, Department of Accounting; Heidi Hylton Meier, DBA, CPA, Chair and Professor, Department of Accounting; Jan Rose, MBA, CPA, CMA, Lecturer of Accounting; Peter Poznanski, Ph.D., CPA, CMA, CFM, Professor Emeritus, Department of Accounting TEACHING CASE Drivers Wanted: An Audit Read More…


The Relationship Between Accounting Students’ Personality, Professional Skepticism and Anticipatory Socialization

Author: Belverd E. Needles, Jr., Ph.D., CPA, CMA Editor, Accounting Instructors’ Report (AIR), DePaul University Professional skepticism is an essential component of every audit. It is the foundation for detecting fraud and maintaining an independent attitude (AICPA, 2002). There has been an increased emphasis on professional skepticism in the last decade due to the large-scale accounting fraud cases that were the catalyst for regulatory reforms such as Sarbanes Oxley Act (SOX) in the US, increasing complexities transactions and the expanded use of estimates and fair value which require more accounting judgement. The lack of professional skepticism has been the case Read More…


Improving Pass Rates in Intermediate Accounting 1 Through Student Engagement

Authors, all from Cleveland State University: Craig Fotin, DBA, CPA, Assistant Professor, Department of Accounting; Heidi Hylton Meier, DBA, CPA, Chair and Professor, Department of Accounting; Jan Rose, MBA, CPA, CMA, Lecturer of Accounting; Peter Poznanski, Ph.D., CPA, CMA, CFM, Professor Emeritus, Department of Accounting   After completing Principles of Accounting I (financial accounting) and II (managerial accounting), most Accounting majors enroll in Intermediate Accounting 1 . For almost all students, the quantity and difficulty level of the material makes Intermediate Accounting one of the most difficult courses they will take in their degree program. Compounding this difficulty level is the Read More…