Call for Papers
Issues in Accounting Education
Special Edition:
The Impact of Sarbanes-Oxley and Recent Accounting
Scandals on Accounting Education
The American Accounting Association requests submissions for a special edition of Issues in Accounting Education to be published in November 2006. The submissions must address some educational aspect of the Sarbanes-Oxley Act of 2002 (SOX) or the recent spate of accounting scandals. There are many ways educators could choose to address recent changes in accounting education resulting from SOX and the scandals.
Researchers could examine the impact of SOX and the accounting scandals on structural and programmatic aspects of accounting education, such as:
- graduate and undergraduate accounting programs and enrollments
- individual accounting courses (auditing, systems, intermediate, principles, etc.)
- the creation of new accounting courses (forensic accounting, ethics, etc.)
- accounting employer needs / interests
- faculty research and service, including interaction with the professional community
- student course projects.
For the topics above, preference will be given to papers documenting such effects across a range of institutions, as opposed to the impact at only one institution.
Another approach would be innovative educational materials (cases, assignments, etc.) that would promote student learning about SOX and about the significance of the accounting scandals. Such materials may address:
- the incorporation of SOX-related materials in the accounting curriculum
- case-based learning related to SOX and accounting fraud
- experiential learning related to SOX and accounting fraud
- student research on SOX and accounting fraud.
In addition, thoughtful commentaries on the future direction of accounting education given the events of the past five years would be considered, as would historical and critical analyses of the events leading up to the enactment of SOX and the subsequent responses to it.
Professor Dana Hermanson of Kennesaw State University has agreed to serve as Guest Editor for the special issue with an expected publication date of November 2006. We would like to extend an invitation to accounting educators to submit articles for this issue.
Submissions should be sent to Sue Ravenscroft at Iowa State University. Submissions will be peer-reviewed with an emphasis on clarity and strength of ideas. The deadline for submissions is February 28, 2006. If you are submitting a paper for the special edition, please state that in your cover letter. All other submission procedures outlined in the journal will apply. Authors will be notified of editorial decisions in April 2006, and revised versions of the accepted papers must be completed by May 31, 2006.
Reviewers from the Auditing Section are needed to assist in processing the submitted manuscripts. The reviews will be on a fairly tight timeframe in March of 2006. If you are willing to review a paper for the special edition of Issues, please email Sue Ravenscroft (sueraven@iastate.edu) to express your interest.
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