This study expands upon the current literature regarding how potential employers perceive the value of online accounting education at both the undergraduate and graduate level. Experimental results demonstrate that employers are significantly more willing to offer employment to an entry-level job applicant whose baccalaureate degree in accounting, from an AACSB-accredited institution, was obtained in a traditional (on campus) or hybrid (blended learning) environment as opposed to an online environment. The reputation of the educational institution as suggested by publication ratings does not significantly affect willingness to hire. Further results suggest that Big 4 employers are equally willing to hire the online accounting graduate as employers from most other types of firms. In addition, employers appear to be more accepting of lower-level, as opposed to upper-level, online accounting coursework and favor applicants who complete a baccalaureate degree on campus and an M.B.A. online, or vice versa, over those who complete both degrees online. Practitioners and students should be aware that, within the aforementioned boundaries, accounting firms are becoming more willing to hire accounting graduates whose academic career includes some online content.

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Although prior research has shown that arranging working paper evidence according to causality can improve auditor judgment, the present study proposes that causal arrangements may elicit certain ill-effects on auditor memory and thus undermine auditor judgment. Specifically, causal arrangements of evidence may heighten auditors' vulnerability to memory conjunction errors (MCEs), wherein auditors misattribute one client's evidence to another client. In an experiment, auditors provided going concern judgments for two companies, whose evidence was causally, traditionally, or randomly arranged. Their recognition accuracy of whether previously evaluated or new (conjunction) evidence items were included in original company evidence sets provided an indication of proneness to MCEs. The results indicate that auditors are more prone to MCEs when evidence is presented in a causal as opposed to either a traditional or random arrangement. Data Availability: Confidentiality agreements with participants, written with the assistance of the university's human subjects committee, prevent the sharing of data with others.