Marilyn B. Misch
Pepperdine University
Abstract: This paper discusses a team-based international research project that was incorporated into an intermediate financial accounting course and that would be appropriate for inclusion in other upper-division accounting classes with minor modifications. The project requires students to: obtain financial reports for non-U.S companies with shares traded in the United States; compare the earnings data and principles followed to the earnings data that would have been obtained and the principles that would have been followed by U.S. companies; discuss possible reasons for the differences in accounting regimes and assess the potential impact of those differences on investors; and prepare both written and oral reports summarizing the findings. The paper discusses the pedagogical approach used, the procedures required to set up the project, the grading techniques employed, the results of the project, and suggestions for incorporating the project in other classes.
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