Evaluating the Impact of the Accounting Doctoral Scholars Program on Academic Accounting in the US

2021 ◽  
Author(s):  
Jonathan S. Pyzoha ◽  
Timothy J. Fogarty
Keyword(s):  
Degree Completion ◽  
Completion Time ◽  
Business Schools ◽  
Doctoral Program ◽  
Doctoral Graduates ◽  
Accounting Faculty ◽  
Unmet Demand ◽  
The Us ◽  
Market Trends ◽  
The Impact

The accounting establishment and AICPA Foundation responded to an inadequate supply of new accounting faculty by creating the Accounting Doctoral Scholars (ADS) program. Between 2009–2018, the $17 million program enabled 105 practitioners to become audit and tax faculty. Based on market data and an ADS participant survey, we find an increase in doctoral graduates at ADS and non-ADS schools relative to pre-ADS years, and unmet demand for audit has decreased after ADS, whereas tax remains in need. Compared to the market, ADS graduates experienced somewhat better placements by moving up to more prestigious strata and were more likely to place at schools with a doctoral program. Additionally, we present results for ADS students’ motivations, degree completion time, and differences between audit and tax participants. Our findings have important implications for academic accounting, business schools, regulators, and policymakers. We also provide important context for changes in market trends preceding COVID 19.

History and Current Trends in the Electronic Cigarette Retail Marketplace in the United States: 2010–2016

2018 ◽  
Vol 22 (5) ◽  
pp. 843-847 ◽  
Author(s):  
Jennifer Cantrell ◽  
Jidong Huang ◽  
Marisa Greenberg ◽  
Jeffrey Willett ◽  
Elizabeth Hair ◽  
...  
Keyword(s):  
Tobacco Industry ◽  
The United States ◽  
Retail Market ◽  
Current Trends ◽  
Published Evidence ◽  
The Us ◽  
Industry Response ◽  
Market Trends ◽  
The Impact ◽  
Over Time

Abstract Introduction The US market for electronic nicotine delivery systems (ENDS) has grown rapidly in the last decade. There is limited published evidence examining changes in the ENDS marketplace prior to the US Food and Drug Administration’s (FDA) deeming rule in 2016. This study describes US ENDS retail market trends from 2010 to 2016. Methods National data were obtained from Nielsen retail scanners for five product types: (1) disposables, (2) rechargeables, (3) cartridge replacements, (4) e-liquid bottle refills, and (5) specialty vapor products. We examined dollar sales, volume, price, brand, and flavor. Results Adjusted national sales increased from $11.6 million in 2010 to $751.2 million in 2016. The annual rate of sales growth rapidly increased before slowing through 2015. The rate of growth spiked in 2016. Market share for menthol products and other assorted flavors increased from 20% in 2010 to 52.1% by 2016. NJOY’s early market dominance shifted as tobacco industry brands entered the market and eventually captured 87.8% of share by 2016. Rechargeables and accompanying products comprised an increased proportion of total volume sold over time while disposable volume declined. Specialty vapor products appeared at retail in 2015. Conclusions Findings show strong early growth in the ENDS retail market followed by considerable slowing over time, despite a slight uptick in 2016. Trends reflect shifts to flavored products, newer generation “open-system” devices, lower prices, and tobacco industry brands. This study provides a baseline against which to compare the impact of FDA’s 2016 deeming rule and future actions on the ENDS marketplace. Implications This study uses market scanner data from US retail outlets to describe trends in the ENDS retail market from 2010 to 2016, providing a baseline against which to compare the impact of FDA’s 2016 deeming rule and future actions on the ENDS marketplace. Understanding historical market trends is valuable in assessing how future regulatory efforts and advances in ENDS technology may impact industry response and consumer uptake and use.

scholarly journals The Impact Of International Financial Reporting Standards On Accounting Curriculum In The United States

2011 ◽  
Vol 4 (1) ◽  
Author(s):  
JeRamMohan R. Yallapragadarry ◽  
Alfred G. Toma ◽  
C. William Roe
Keyword(s):  
United States ◽  
Financial Reporting ◽  
Business Schools ◽  
The United States ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Accounting Curriculum ◽  
The Us ◽  
The Impact

According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014.  The US business school graduates and accounting professionals have less than four years to understand the differences between the two accounting systems, and to learn how to implement the new International Accounting Standards.  But many of the business schools in the US are not yet ready to include the new IFRS standards in their accounting curriculum. In many schools, administrators do not have any understanding of how to incorporate the new standards in their curriculum. Many European countries shifted to IFRS as early as 2005.  They are ahead of the US in teaching IFRS to their students. The main problems in incorporating IFRS in the curriculum include lack of good textbooks and providing training for professors to learn IFRS procedures so that they can teach them to their students. This paper makes an effort in presenting the historical background of IFRS, and the impact of the adapting of IFRS on US business schools.

scholarly journals Degree Completion at British Columbia's Universities

1982 ◽  
Vol 12 (2) ◽  
pp. 43-57
Author(s):  
John D. Dennison ◽  
Glen C. Forrester ◽  
Gordon Jones
Keyword(s):  
Community Colleges ◽  
Secondary School ◽  
Transfer Students ◽  
Degree Completion ◽  
Completion Time ◽  
Female Students ◽  
Completion Rates ◽  
Academic Standing ◽  
The Impact ◽  
Better Than

This study investigated an important dimension of the performance of students in two of the universities in British Columbia. Specifically, it examined rates of degree completion, time taken to earn the degrees and the final academic standing attained by graduates. The study involved all students who enrolled between 1973 and 1978, both directly from secondary school and as transfer students from the community colleges in the province. Results were reported by faculty, by department in which students majored, and by sex. The results revealed wide variations by faculty and department. Furthermore, results were not consistent between the two universities concerned. For example, female students performed far better than males at one university but not at the other. Finally, the study exposed many differences in performances between direct entry and transfer students, but again, the differences varied by university and faculty. Finally, the study invited both speculation and further research on the reasons for the inconsistent results. Particular attention was drawn to the need to assess the impact of rising admission standards upon students' withdrawals, degree completion rates and final academic standing.

scholarly journals Ripple Effects

2019 ◽  
Vol 8 (1) ◽  
pp. 7-29
Author(s):  
Debra Bukko ◽  
Jose Manuel Martinez Cardenas ◽  
Regina Coletto
Keyword(s):  
Degree Completion ◽  
Doctoral Program ◽  
Educational Leaders ◽  
Social Capital Theory ◽  
Mentoring Program ◽  
Capital Theory ◽  
Ripple Effects ◽  
Diverse Backgrounds ◽  
The Individual ◽  
The Impact

In this article we explore the impact of mentoring on individuals who completed a doctoral program in educational leadership. Participants described the impact and ripple effects of mentoring on degree completion and their work as K-20 leaders to inform policy, shape practice and transform education; they also provided recommendations for infusing mentoring into the doctoral program. Data collected through focus groups and Ripple Effects Mapping (REM) was examined through Social Capital Theory and indicates mentoring for professionals seeking the Ed.D. should be multifaceted, centered on the emancipatory belief in the capacity of each individual, and woven into each program element. This study contributes to mentoring literature and extends knowledge about the unique needs of P-20 educational leaders pursuing the Ed.D. We argue for provision of a multifaceted mentoring program, which draws upon the expertise of members within the program’s network (faculty, program graduates and cohort members). Purposeful, proactive and responsive mentorship will meet the individual needs of each student, including candidates from diverse backgrounds and other marginalized populations.

scholarly journals Educational Pathway and Social Mobility in Children of Immigrants

2019 ◽  
Vol 12 (12) ◽  
pp. 44
Author(s):  
Michael Dunn
Keyword(s):  
Social Mobility ◽  
Degree Completion ◽  
Wage Penalty ◽  
School Students ◽  
Public School Students ◽  
The Us ◽  
Key Variables ◽  
Significant Pathway ◽  
The Impact ◽  
The Relationship

This paper looks at degree completion and wages of immigrants to understand the extent to which a student’s chosen educational pathway limits his or her social mobility. Statistical modeling established the predictive strengths of key variables on educational pathway and statistical analysis is used to understand the relationship between educational pathway, degree completion, and wages. Findings show that educational pathway mediates many of the background determinants that previous research identified as key mechanisms for immigrant social mobility. Furthermore, findings also identify a significant “pathway wage penalty” despite degree completion. New immigration plus births to immigrants added more than 22 million people to the U.S. population in the last decade, equal to 80 percent of total population growth. Immigrants and their children now account for more than one in five public school students. The impact of immigrants and their children on the US population, and the education system, underscores the importance of research examining the immigrant experience.

scholarly journals The Impact of Longitudinal Action Research on Doctoral Student Retention and Degree Completion

2019 ◽  
Author(s):  
James Olive
Keyword(s):  
Action Research ◽  
Student Retention ◽  
Doctoral Students ◽  
Degree Completion ◽  
Doctoral Program ◽  
Leadership Studies ◽  
Action Research Project ◽  
Theoretical Concepts ◽  
Doctoral Student Retention ◽  
The Impact

The impact of a longitudinal action research (LAR) project on the retention and success of students enrolled in a leadership studies doctoral program was the focus of this study. The purpose was to understand how the experiences obtained through an action research project, conducted over 12-15 months, affected students’ development while they completed the first two years of their doctoral coursework. Ten doctoral students, who were at various stages in their educational journey, were interviewed and asked to reflect upon their experiences while completing their LAR project. Findings indicated that the LAR project provided an opportunity to apply theoretical concepts and methodological tools obtained in their classes to real-world issues and concerns within their respective organizations. Additionally, students indicated that the experiences obtained through LAR projects increased appreciation for their doctoral education which, in turn, impacted their retention and success.

Systematic review methodology for development: An example from microfinance

2018 ◽  
Vol 43 (1) ◽  
pp. 65-77 ◽  
Author(s):  
Carina Van Rooyen ◽  
Ruth Stewart ◽  
Thea De Wet
Keyword(s):  
Systematic Review ◽  
International Development ◽  
Health Sector ◽  
Evidence Based ◽  
Systematic Review Methodology ◽  
Development Interventions ◽  
The Us ◽  
Sub Saharan ◽  
The Impact ◽  
Evidence Based Decision Making

Big international development donors such as the UK’s Department for International Development and USAID have recently started using systematic review as a methodology to assess the effectiveness of various development interventions to help them decide what is the ‘best’ intervention to spend money on. Such an approach to evidence-based decision-making has long been practiced in the health sector in the US, UK, and elsewhere but it is relatively new in the development field. In this article we use the case of a systematic review of the impact of microfinance on the poor in sub-Saharan African to indicate how systematic review as a methodology can be used to assess the impact of specific development interventions.

The Impact of Monetary and Fiscal Policies on the Stock Market in the United States (U.S); Evidence from Linear ARDL Framework

2020 ◽  
Vol 11 (1) ◽  
pp. 132-132
Author(s):  
Aref Emamian
Keyword(s):  
United States ◽  
Stock Market ◽  
The United States ◽  
Real Effective Exchange Rate ◽  
Annual Data ◽  
Fiscal Policies ◽  
Long Run ◽  
The Us ◽  
Short Run ◽  
The Impact

This study examines the impact of monetary and fiscal policies on the stock market in the United States (US), were used. By employing the method of Autoregressive Distributed Lags (ARDL) developed by Pesaran et al. (2001). Annual data from the Federal Reserve, World Bank, and International Monetary Fund, from 1986 to 2017 pertaining to the American economy, the results show that both policies play a significant role in the stock market. We find a significant positive effect of real Gross Domestic Product and the interest rate on the US stock market in the long run and significant negative relationship effect of Consumer Price Index (CPI) and broad money on the US stock market both in the short run and long run. On the other hand, this study only could support the significant positive impact of tax revenue and significant negative impact of real effective exchange rate on the US stock market in the short run while in the long run are insignificant. Keywords: ARDL, monetary policy, fiscal policy, stock market, United States

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