Dr. Valerie C Simmons

Based on an experiment with 92 US public company financial executives, we use the enhanced fraud triangle framework (pressure, opportunity and capability) to understand controllers' response to CFO pressure to opportunistically manipulate non-GAAP earnings. Overall, we find that capability factors are associated with controllers' behaviour in our experimental setting, with some evidence of pressure effects as well. Specifically, we find that controller bonus type, perceptions of the CEO's role in pressure from the CFO, the perceived ethicality of the action, the fairness of the decision process and whether participants have seen a similar situation in practice are significantly related to controllers' decisions. Overall, our results and other recent research findings point to the important role of capability in understanding and assessing fraud risk. We hope that the findings will be useful to auditors, and we encourage auditing standard setters to consider emphasizing capability in their fraud-related standards.

CPAs seeking other career paths may consider becoming accounting professors, bringing their experience into the classroom. CPAs transitioning to an academic career may pursue a doctoral degree to enhance their employability in academia. This article compares two different paths for accounting doctoral education: "traditional" and "nontraditional" doctoral programs. Traditional doctoral programs (Ph.D.) emphasize theoretical research and full-time study, while nontraditional programs (including DBA and flexible Ph.D. options) offer working professionals a more accessible path. This article compares the structure, focus, and outcomes of each program type, drawing from the experiences of four active faculty members. The authors provide insights on program selection, preparation, and key trade-offs, while dispelling common myths about becoming an accounting professor. The article also identifies resources to help CPAs evaluate doctoral programs and gain insight about decisions involving academia.

With the increasing demand for tech-savvy accounting graduates, numerous accounting programs are considering the value of obtaining STEM designation. We conduct semi-structured interviews of fourteen accounting department directors with STEM-designated graduate programs. The interviews encompass three broad themes: (1) Motivation for pursuing STEM designation and expected benefits; (2) Process for acquiring the STEM designation, including curriculum modifications and related challenges; and (3) Resources, faculty training and hiring, and outcomes of STEM designation. The interviewees submit that STEM programs are vital for attracting international students. They report other advantages, including increased program visibility, greater interest from domestic students in STEM programs, and enhanced career opportunities for students from a curriculum focused on data analytics. In addition, some interviewees report that their technology programs are the only ones gaining students. Participants further reveal that international students graduating from STEM accounting programs are securing employment with Big Four, regional, and local accounting firms. Finally, we relate the findings to change theory and discuss recommendations for university accounting programs.

With the increasing focus on technology in accounting education and the profession, numerous accounting programs are modifying curricula to ensure students have the necessary technical skills to succeed in their future careers. Moreover, at least 83 graduate accounting programs have obtained STEM designation to signify the technological focus of their curricula. The purpose of this study is to present information to accounting educators on the current state of affairs surrounding accounting programs and STEM, as well as offer information for obtaining STEM designation. Specifically, we offer background information on the convergence of accounting and technology, the current status of accounting as STEM, the benefits of and guidance for obtaining STEM designation, and resources for incorporating technology into the accounting curriculum. In addition, we present a table of instructional data analytics tools that lists case studies for various technologies and topics, articles detailing course design for specific technology areas, relevant papers discussing technology in the accounting profession, and textbooks and websites pertaining to data analytics instruction.

This study examines the current state of environmental, social, and governance (ESG) accounting education in university settings. We survey 452 accounting faculty to better understand how, when, and where ESG components are being integrated into the accounting curriculum, the current state of ESG integration, and implementation challenges. We find that few accounting departments have formally integrated ESG components into the accounting curriculum, although numerous faculty members have taught ESG topics through their own initiative. Results show that many accounting educators recognize the need for ESG instruction but lack the necessary resources and support. Survey findings reveal faculty perspectives regarding where and how ESG should be taught, implementation strategies, possible challenges, and resources needed. We provide an overview of the current ESG reporting environment, the position of the Association to Advance Collegiate Schools of Business, the status of the Uniform CPA Exam, and current ESG instructional resources.