{"id":"https://openalex.org/W4389916262","doi":"https://doi.org/10.2308/issues-2022-050","title":"Using AAERs in Financial Accounting Courses: A Case Study to Integrate Ethical and Technical Competencies","display_name":"Using AAERs in Financial Accounting Courses: A Case Study to Integrate Ethical and Technical Competencies","publication_year":2023,"publication_date":"2023-12-18","ids":{"openalex":"https://openalex.org/W4389916262","doi":"https://doi.org/10.2308/issues-2022-050"},"language":"en","primary_location":{"id":"doi:10.2308/issues-2022-050","doi":"https://doi.org/10.2308/issues-2022-050","is_oa":true,"landing_page_url":"https://doi.org/10.2308/issues-2022-050","pdf_url":"https://publications.aaahq.org/iae/article-pdf/doi/10.2308/ISSUES-2022-050/103620/issues-2022-050.pdf","source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Issues in Accounting Education","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://publications.aaahq.org/iae/article-pdf/doi/10.2308/ISSUES-2022-050/103620/issues-2022-050.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001154108","display_name":"Barry Hettler","orcid":"https://orcid.org/0000-0002-9708-1542","observed_orcids":["https://orcid.org/0000-0002-9708-1542"]},"institutions":[{"id":"https://openalex.org/I4210106879","display_name":"Ohio University","ror":"https://ror.org/01jr3y717","country_code":"US","type":"education","lineage":["https://openalex.org/I4210106879"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Barry Hettler","raw_affiliation_strings":["Ohio University"],"raw_orcid":"https://orcid.org/0000-0002-9708-1542","affiliations":[{"raw_affiliation_string":"Ohio University","institution_ids":["https://openalex.org/I4210106879"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5000307046","display_name":"Jennifer Sustersic Stevens","orcid":"https://orcid.org/0000-0002-0476-7183","observed_orcids":["https://orcid.org/0000-0002-0476-7183"]},"institutions":[{"id":"https://openalex.org/I4210106879","display_name":"Ohio University","ror":"https://ror.org/01jr3y717","country_code":"US","type":"education","lineage":["https://openalex.org/I4210106879"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jennifer Sustersic Stevens","raw_affiliation_strings":["Ohio University"],"raw_orcid":"https://orcid.org/0000-0002-0476-7183","affiliations":[{"raw_affiliation_string":"Ohio University","institution_ids":["https://openalex.org/I4210106879"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210106879"],"apc_list":null,"apc_paid":null,"fwci":0.7548,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.7509883,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":94,"max":96},"biblio":{"volume":"39","issue":"2","first_page":"151","last_page":"164"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.5048999786376953,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.5048999786376953,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.4259999990463257,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.05590000003576279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-accounting-education","display_name":"financial accounting education","score":0.7160000205039978},{"id":"https://openalex.org/keywords/accounting-fraud","display_name":"accounting fraud","score":0.7820000052452087},{"id":"https://openalex.org/keywords/ethical-decision-making","display_name":"ethical decision-making","score":0.8510000109672546},{"id":"https://openalex.org/keywords/fraud-triangle","display_name":"fraud triangle","score":0.8259999752044678},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.7440000176429749},{"id":"https://openalex.org/keywords/case-based-learning","display_name":"case-based learning","score":0.6010000109672546},{"id":"https://openalex.org/keywords/critical-thinking","display_name":"critical thinking","score":0.45899999141693115},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.40700000524520874}],"concepts":[{"id":"https://openalex.org/C55507652","wikidata":"https://www.wikidata.org/wiki/Q4780990","display_name":"Appearance of impropriety","level":2,"score":0.8358920812606812},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7277052998542786},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7087512612342834},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.5774008631706238},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.49752047657966614},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4698825180530548},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.4333392381668091},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.42304179072380066},{"id":"https://openalex.org/C2776768071","wikidata":"https://www.wikidata.org/wiki/Q5403402","display_name":"Ethical decision","level":2,"score":0.4188763499259949},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41708898544311523},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.41440004110336304},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3871290385723114},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.38455432653427124},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3818845748901367},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27920007705688477},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.21543696522712708},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.12565577030181885},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0904977023601532},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/issues-2022-050","doi":"https://doi.org/10.2308/issues-2022-050","is_oa":true,"landing_page_url":"https://doi.org/10.2308/issues-2022-050","pdf_url":"https://publications.aaahq.org/iae/article-pdf/doi/10.2308/ISSUES-2022-050/103620/issues-2022-050.pdf","source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Issues in Accounting Education","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.2308/issues-2022-050","doi":"https://doi.org/10.2308/issues-2022-050","is_oa":true,"landing_page_url":"https://doi.org/10.2308/issues-2022-050","pdf_url":"https://publications.aaahq.org/iae/article-pdf/doi/10.2308/ISSUES-2022-050/103620/issues-2022-050.pdf","source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Issues in Accounting Education","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Quality education","score":0.6164000034332275,"id":"https://metadata.un.org/sdg/4"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4389916262.pdf","grobid_xml":"https://content.openalex.org/works/W4389916262.grobid-xml"},"referenced_works_count":26,"referenced_works":["https://openalex.org/W1931340117","https://openalex.org/W1965632686","https://openalex.org/W1969842081","https://openalex.org/W1990919439","https://openalex.org/W1993657555","https://openalex.org/W1994297613","https://openalex.org/W2076374311","https://openalex.org/W2088680499","https://openalex.org/W2090013642","https://openalex.org/W2104317885","https://openalex.org/W2154266502","https://openalex.org/W2492429739","https://openalex.org/W2690629742","https://openalex.org/W2961599828","https://openalex.org/W3004976716","https://openalex.org/W3082538966","https://openalex.org/W3123402592","https://openalex.org/W3125216570","https://openalex.org/W3125360912","https://openalex.org/W3126144760","https://openalex.org/W3153525716","https://openalex.org/W3165823226","https://openalex.org/W3197729717","https://openalex.org/W3216345846","https://openalex.org/W4200064345","https://openalex.org/W4235328403"],"related_works":["https://openalex.org/W2188118789","https://openalex.org/W1975655534","https://openalex.org/W4367307701","https://openalex.org/W2750942627","https://openalex.org/W7167454934","https://openalex.org/W1993657555","https://openalex.org/W1883723733","https://openalex.org/W1540761027","https://openalex.org/W4393273910","https://openalex.org/W1594049790"],"abstract_inverted_index":{"ABSTRACT":[0],"Using":[1],"the":[2,35,48,64,91,93,112,148],"Securities":[3],"and":[4,8,17,55,99,131],"Exchange":[5],"Commission\u2019s":[6],"Accounting":[7],"Auditing":[9],"Enforcement":[10],"Releases,":[11],"this":[12,118],"assignment":[13,119],"builds":[14],"critical":[15],"thinking":[16],"ethical":[18,81,136,145],"decision-making":[19,82,137],"skills":[20],"in":[21,47,75,147],"a":[22,31,71,115,142],"financial":[23,128,143],"accounting":[24,49,77],"setting.":[25],"It":[26],"requires":[27],"students":[28,108,133],"to":[29,62,102,109,127],"analyze":[30],"real-world":[32],"fraud":[33,94,130],"from":[34],"perspective":[36],"of":[37,90,114,123],"an":[38,80,88,135],"employee,":[39],"manager,":[40],"or":[41],"executive":[42],"(a":[43],"\u201ccase":[44],"participant\u201d)":[45],"involved":[46],"impropriety.":[50],"The":[51,67,84],"case":[52,72,116],"features":[53],"individual":[54,68],"group":[56,85],"components":[57],"that":[58],"may":[59],"be":[60],"customized":[61],"fit":[63],"instructor\u2019s":[65],"needs.":[66],"component":[69,86],"examines":[70],"participant\u2019s":[73],"choices":[74,125],"committing":[76],"improprieties":[78],"using":[79],"framework.":[83],"includes":[87],"analysis":[89],"accounting,":[92],"triangle,":[95],"possible":[96],"preventative":[97],"measures,":[98],"takeaways":[100],"applicable":[101],"students\u2019":[103],"future":[104],"careers.":[105],"By":[106],"requiring":[107],"step":[110],"into":[111],"shoes":[113],"participant,":[117],"increases":[120],"student":[121],"awareness":[122],"deliberate":[124],"leading":[126],"reporting":[129,144],"equips":[132],"with":[134],"framework":[138],"should":[139],"they":[140],"encounter":[141],"conflict":[146],"workplace.":[149]},"counts_by_year":[{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-12-19T00:00:00"}
