The purpose of the present study was to explore whether professional skepticism can be learned in a classroom setting, an issue that has received scant attention in the prior literature. A questionnaire was administered to students enrolled either in the accounting program or in the business administration program of a large college in China. The…

Nonfreshmen business students at two universities (n=333) evaluated two open-ended arithmetic expressions; 14.8% evaluated the first incorrectly and 33.3% the second. More recent high school graduates performed better. A refresher lesson on order of operations was recommended. (SK)

Three accounting teachers gave two tests and a comprehensive final to 417 undergraduates using one of three treatments: no comments written on test paper, comments at teacher's discretion, or standard comments. The type of comment did not affect subsequent test performance, but did significantly affect performance on final exam, especially for…

Analysis of data from 234 Certified Public Accountant (CPA) candidates (98 of whom failed at least 1 part of the exam) showed that higher grades in the CPA review course correlated with passing the first time. Higher high school class rank and larger high school class size influenced exceptional test performance. (SK)

Students from two Christian liberal arts colleges and a state university (n=347) completed a survey after viewing a clip from the film "Wall Street." Seniors and Christian school students thought they were less likely to commit insider trading. Christian school students were more likely to think that business education would decrease the…

The authors studied beginning undergraduate actuarial concentrators in a business college. They identified four variables (math Scholastic Aptitude Test [SAT] score, verbal SAT score, percentile rank in high school graduating class, and percentage score on a college mathematics placement exam) that were available for entering college students that…