This study examines whether cooperative learning can improve the learning outcomes of students in a passive learning environment. One hundred seventy-two accounting students who were attending a major Hong Kong university participated in this study. Using a 2 × 2 between-subjects experimental design, this study finds that students who were taught using a cooperative learning approach significantly outperformed those who were taught using a traditional lecture format. Moreover, the results of this study indicate that the students in cooperative learning sessions performed significantly better in answering indirect application-type questions than those in traditional lecture sessions. Overall, the results of this experiment suggest that cooperative learning is an effective teaching pedagogy for delivering accounting topics in a passive learning environment. The implications of this study for accounting education and the directions for future research are also discussed.

Rapid developments in information technology (IT) have posed many challenges to the accounting profession. In this study we examined what has been done in US colleges by polling auditors' perceptions to investigate whether US accounting firms provide their auditors with more information on current IT topics than colleges do. Also educators in the USA are surveyed to find out what they are planning to do in college courses to ensure that accounting graduates acquire necessary IT knowledge/skills. The results indicate that the entry-level auditors have had significantly more exposure to IT topics while in college than the senior auditors had, which suggests that educators have modified their curricula by incorporating more IT topics into accounting programmes. According to the findings, educators recognize the importance of IT topics, but only a few IT topics can/will be covered in accounting curricula. Implications, limitations, and future research directions of this study are also discussed.accounting education, accounting firm training, information technology,

This research examines the individual and interactive effects of client retention incentive and client business risks on auditors' decisions regarding whether to accept clients' aggressive reporting practices. Fifty-five audit seniors and managers from all of the Big 5 accounting firms participated in this experimental study. We find a significant main effect of client business risks and an interactive effect between client retention incentives and client business risks on auditors' decisions. Specifically, the results indicate that, when a client's business risks are high, auditors tend to scrutinize such risks and carefully evaluate a client's proposed accounting practices. However, when there is less concern over a client's business risks, auditors may be willing to accept the client's aggressive reporting proposal if retention incentives are high.

This study replicates Hwang et al. (2005) with a different cohort of accounting majors. This study also extends Hwang et al.'s (2005) article by exploring the effectiveness of employing cooperative learning pedagogy to enhance students' learning outcomes at both the application level and analysis level of knowledge (Bloom 1956). Different from the original paper, this study evaluates participants' learning outcomes using cases with supporting calculations, instead of multiple-choice questions. Overall, this study finds that cooperative learning is a more effective pedagogy than traditional lecture for students who were raised and educated in a passive learning environment. Limitations and possible directions for future research are also discussed.