Front Cover -- Advances in Accounting Education: Teaching and Curriculum Innovations -- Copyright page -- Contents -- List of Contributors -- Call for Papers -- Submission Process -- Writing Guidelines -- Editorial Review Board -- Statement of Purpose -- Review Procedures -- Is Intelligent Online Tutoring Software Useful in Refreshing Financial Accounting Knowledge? -- Prior Literature and Hypotheses -- Factors Influencing Student Success in Intermediate Accounting -- Online Homework and Tutoring Software -- Hypotheses -- Methodology -- Samples and Results -- Samples -- Tests of Hypotheses -- Supplementary Tests -- Conclusion -- Notes -- References -- Using Mini-Cases to Develop AICPA Core Competencies -- AICPA Core Competencies -- Using Mini-Cases to Develop AICPA Core Competencies -- Core Competencies Addressed by the Mini-Case Examples -- Communication Skills -- Leadership Skills -- Critical Thinking and Problem-Solving Skills -- Anticipating and Serving Evolving Needs -- Synthesizing Intelligence to Insight -- Integration and Collaboration -- Assessment of Learning -- Developing Additional Mini-Cases -- Conclusions -- Acknowledgment -- References -- Appendix: Additional Examples Using Case 1 and Case 2 -- Additional Examples - Case 1 -- Gain on Bargain Purchase -- Mini-Case Material -- Guidance from Codification -- Summary of Solution -- Research and Development Cost, Best-Efforts Basis -- Mini-Case Material -- Guidance from Codification -- Summary of Solution -- Impairment of Indefinite Life Intangible Asset -- Mini-Case Material -- Guidance from Codification -- Summary of Solution -- Additional Examples - Case 2 -- Determining Deferred Income Tax Under IFRS -- Mini-Case Material -- Relevant IFRS Found in IAS12 -- Summary of Solution -- Disclosures Under IFRS -- Mini-Case Material -- Relevant IFRS Found in IAS12 -- Summary of Solution.

Cost Accumulation in Small Businesses: Experiential Learning Project -- Introduction -- Literature Review -- Assignment Material -- Teaching Notes -- Learning Objectives -- Implementation Guidance -- Project Setting -- In-Class Distribution and Discussion of Project -- Solution -- Grading Rubric -- Results and Discussion -- Summary, Limitations, and Concluding Remarks -- References -- The Importance of the Foreign Corrupt Practices Act (FCPA) for Accounting Education -- Why Incorporating the FCPA Is Important for Accounting Students -- FCPA History and the Current Trend of Increasing Worldwide Enforcement -- FCPA Penalties Are a Significant Cost for Corporations and Individuals -- Corruption Is a Way of Life in Many Countries -- Accounting Firms Are Increasing their FCPA and Anti-Bribery Services to Businesses -- Ways in Which FCPA Material can be Incorporated into the Accounting Curriculum -- Preparing Accounting Students for a Career in the FCPA through Role-Playing and Expert Guest Speakers -- Designing and Teaching a Stand-Alone FCPA and Anti-Corruption Class -- Developing an FCPA Case for Accounting Classes -- Teaching the FCPA in Auditing Classes -- Acceptance and Planning: Inherent Risk -- Internal Control: Control Risk -- Substantive Tests: Detection Risk -- Reporting: Audit Risk -- Summary and a Look at the Future of the FCPA and Anti-Bribery Education -- Acknowledgments -- References -- Perspectives on Information Literacy in the Accounting Curriculum -- Introduction -- Information Literacy and Program Evaluation Framework -- Stakeholder Feedback and Analysis -- Formative Assessment -- Summative Assessment -- Discussion and Conclusions -- Notes -- References -- Appendix: Student Information Literacy Project -- Scenario -- Stage 1 of the Project -- Stage 2 of the Project -- Teaching IFRS: Options for Instructors.

IFRS Course Design and Evolution -- Current IFRS Course Design -- IFRS Topics as a Supplement -- Conclusions -- References -- Creating a Cheat-Proof Testing and Learning Environment: A Unique Testing Opportunity for Each Student -- Background -- Unique Testing Environment -- Conclusion -- Notes -- References -- Appendix A -- Appendix B.