@article{krawczyk_buckless_2024, title={The Interactive Effect of Personality Types and Learning Setting on Performance in Accounting Courses}, volume={39}, ISSN={["1558-7983"]}, url={https://doi.org/10.2308/ISSUES-2022-038}, DOI={10.2308/ISSUES-2022-038}, abstractNote={ABSTRACT This paper examines whether students’ personality types influence their performance in two masters-level accounting courses: one traditional lecture setting (Financial Accounting) and one active learning setting (Accounting Research). Research has shown that accounting student performance is related to personality types (Nourayi and Cherry 1993; Lawrence and Taylor 2000). However, the accounting profession is pushing for active learning to emphasize the importance of communication and critical thinking skills (Pincus, Stout, Sorensen, Stocks, and Lawson 2017). Our study is the first to relate personality types to performance in learning settings in the accounting area. We also extend prior personality type research to examine masters-level accounting student performance. We find that Extrovert students outperformed Introvert students in the active learning setting and Sensing students outperformed Intuitive students in the traditional lecture setting. Combining personality types into four personality temperaments and four MBTI cognitive function groups also resulted in significant effects on student performance. Data Availability: Data are available from the authors upon request.}, number={2}, journal={ISSUES IN ACCOUNTING EDUCATION}, author={Krawczyk, Kathy A. and Buckless, Frank A.}, year={2024}, month={May}, pages={49–69} } @article{showalter_krawczyk_2022, title={Incorporating Data Analytics into a Graduate Accounting Program}, volume={19}, ISSN={["1558-7940"]}, DOI={10.2308/JETA-2020-065}, abstractNote={ABSTRACTOver the past several years, there have been numerous calls by the accounting profession, advisory boards, and the American Accounting Association to increase the incorporation of data analytics and related tools into the accounting curriculum. While the calls have been loud and clear for “what” needs to be included in the accounting curriculum, the accounting programs have struggled with “how” to incorporate data analytics. This paper describes how one Master's of Accounting Program (M.Acc.) modified its graduate accounting program in a unique way to incorporate data analytics. Led by faculty, the changes were identified and implemented within nine months. Additionally, data analytics was implemented throughout the program, rather than as a stand-alone class. While not a lasting solution, it enabled the M.Acc. program to incorporate substantive changes into the program in a quick and efficient manner, pending a more extensive revision of the M.Acc. curriculum.}, number={1}, journal={JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING}, author={Showalter, D. Scott and Krawczyk, Kathy}, year={2022}, pages={225–235} } @article{krawczyk_showalter_2020, title={Utilizing environmental remediation to teach research skills: An instructional case}, volume={51}, url={http://dx.doi.org/10.1016/j.jaccedu.2020.100659}, DOI={10.1016/j.jaccedu.2020.100659}, abstractNote={This case allows you to examine the accounting and tax implications of environmental remediation costs in a scenario modeled after real-world investigations by the Environmental Protection Agency (EPA). The case specifically examines the costs that arise at each stage of an EPA investigation into hazardous materials and how to treat them from an accounting and tax perspective. By building on the timeline of facts from real investigations, you can understand the integrated implications to businesses of environmental remediation and the relevancy of each fact in answering each element of the case. The case consists of two individual parts requiring you to work in groups and research accounting and tax standards related to a similar set of facts. You will need to analyze relevant facts against these authorities to reach conclusions on the financial accounting and tax treatment for environmental remediation obligations and prepare memorandums documenting your research process and resulting conclusions.}, journal={Journal of Accounting Education}, publisher={Elsevier BV}, author={Krawczyk, Kathy and Showalter, D. Scott}, year={2020}, month={Jun}, pages={100659} } @article{buckless_krawczyk_2016, title={The relation of student engagement and other admission metrics to Master of Accounting student performance}, volume={25}, ISSN={["1468-4489"]}, DOI={10.1080/09639284.2016.1218778}, abstractNote={ABSTRACT This paper examines whether the use of student engagement (SE) information as part of the admissions process can help us to predict student academic success in Master of Accounting (MAC) programs. The association of SE, undergraduate grade point average (UGPA), and Graduate Management Admissions Test (GMAT) score to academic performance was tested using 890 MAC students enrolled at a large southern US university between 2004 and 2014. We find that SE is a strong predictor of student success in the MAC program, after controlling for GMAT score and UGPA. The results of this study support the use of SE attributes or characteristics by MAC Admission Committees when determining which students to admit into their programs.}, number={6}, journal={ACCOUNTING EDUCATION}, author={Buckless, Frank and Krawczyk, Kathy}, year={2016}, month={Dec}, pages={519–533} } @article{buckless_krawczyk_showalter_2014, title={Using Virtual Worlds to Simulate Real-World Audit Procedures}, volume={29}, ISSN={0739-3172 1558-7983}, url={http://dx.doi.org/10.2308/iace-50785}, DOI={10.2308/iace-50785}, abstractNote={ABSTRACTIt is not uncommon for educators to struggle with providing their students real-world experiences within the classroom environment. This is particularly true when teaching a subject as application-oriented as auditing. This article furthers existing literature on using virtual worlds in the classroom by describing the learning strategies of using a common virtual world application, Second Life, to simulate a physical examination of inventory in a master's-level auditing class. Specifically, this article explores how an inventory simulation exercise can be used within a virtual world to maximize learning objectives focused on critical thinking and professional judgment, project management and teamwork, effective documentation, interviewing skills, and applying auditing standards. It also examines the feedback received from students in incorporating virtual worlds into the classroom, and lessons learned for future application. Based on pre- and post-assignment surveys, the results demonstrate that students significantly improved their inventory observation knowledge, interviewing, audit documentation, critical thinking, and group work skills completing a virtual world inventory simulation experience. The most significant lesson for instructors to take away is how to include virtual worlds into course activities to maximize the learning objectives.}, number={3}, journal={Issues in Accounting Education}, publisher={American Accounting Association}, author={Buckless, Frank A. and Krawczyk, Kathy and Showalter, D. Scott}, year={2014}, month={Aug}, pages={389–417} } @article{buckless_krawczyk_showalter_2012, title={Accounting Education in the Second Life World: Opportunities for Students, Faculty, and Businesses}, volume={LXXXII}, number={3}, journal={The CPA Journal}, author={Buckless, F.A. and Krawczyk, K.A. and Showalter, S.D.}, year={2012}, pages={65–71} } @article{jenkins_krawczyk_2003, title={Disclosure Of Nonaudit Services Fees: Perceptions Of Investors And Accounting Professionals}, volume={19}, ISSN={2157-8834 0892-7626}, url={http://dx.doi.org/10.19030/jabr.v19i4.2187}, DOI={10.19030/jabr.v19i4.2187}, abstractNote={

This study examines investors’ and accounting professionals’ perceptions related to the necessity and form of disclosure of nonaudit service (NAS) fees pursuant to the Security and Exchange Commission’s Final Rule on auditor independence. A between-subjects design was used to examine participants’ opinions as to the need for disclosure of the performance of NAS and the particular form of disclosure that was preferred. The design incorporated four types of NAS (actuarial services, internal audit outsourcing, legal services, and software training), two levels of materiality (40 percent and 3 percent), and three categories of participants (non-Big 5 CPA firm professionals, Big 5 CPA firm professionals, and investors). A larger percentage of investors favored disclosure of NAS fees than either non-Big 5 CPA firm professionals or Big 5 CPA firm professionals. In addition, of those who favored disclosure, investors favored disclosure of the amount of NAS along with the total audit fees, regardless of the amount, while non-Big 5 CPA firm professionals and Big 5 CPA firm professionals both favored disclosure of the amount of NAS alone and only if those services exceeded a specified threshold. The investor results lend support to the SEC’s revised auditor independence rules.

}, number={4}, journal={Journal of Applied Business Research (JABR)}, publisher={Clute Institute}, author={Jenkins, J. Gregory and Krawczyk, Kathy}, year={2003}, month={Jan} } @article{jenkins_krawczyk_2001, title={The Influence Of Nonaudit Services On Perceptions Of Auditor Independence}, volume={17}, ISSN={2157-8834 0892-7626}, url={http://dx.doi.org/10.19030/jabr.v17i3.2235}, DOI={10.19030/jabr.v17i3.2235}, abstractNote={This paper examines how nonaudit services influence public perceptions of auditor independence.  Recent expansion of these services by public accounting firms has caused some to question whether auditors who provide nonaudit services to audit clients can remain independent of their clients.  However, others view nonaudit services as enhancing the auditor's uniqueness to the client, thus strengthening the auditor's independence.  Given the importance of auditor independence, a survey was conducted to assess the specific influence of six particular nonaudit services on the ratings of auditor independence from members of the general public, professionals from non-Big 5 CPA firms and professionals from Big 5 CPA firms.  Results suggest that an expectations gap may exist between the general public and the accounting profession with respect to how they view the impact of nonaudit services on auditor indpendence.  Implications of the survey as well as directions that future research may take are discussed.}, number={3}, journal={Journal of Applied Business Research (JABR)}, publisher={Clute Institute}, author={Jenkins, J. Gregory and Krawczyk, Kathy}, year={2001}, month={Feb} } @article{krawczyk_wright_2004, title={Dividends and capital gains planning after the 2003 tax act}, volume={74}, number={10}, journal={The CPA Journal}, author={Krawczyk, K.A. and Wright, R.M.}, year={2004}, pages={36} } @article{krawczyk_jenkins_2002, title={The Relationship Between Nonaudit Services and Perceived Auditor Independence: Views of Nonprofessional Investors and Auditors}, volume={16}, journal={Journal of Business and Economic Perspectives}, author={Krawczyk, K.A. and Jenkins, G.}, year={2002}, pages={25–36} } @article{krawczyk_beasley_1999, title={Executive Compensation: Did IRC Section 162(m) Change Anything?}, volume={4th Quarter}, journal={Journal of Business and Economic Perspectives}, author={Krawczyk, K.A. and Beasley, M.S.}, year={1999}, month={Oct} } @article{krawczyk_wright_1999, title={Lobbying for the Clients' Best Interests}, volume={83}, number={13}, journal={Tax Notes}, author={Krawczyk, K.A. and Wright, R.M.}, year={1999}, pages={1923–1927} } @article{krawczyk_wright_1998, title={How Should Frequent Flyer Miles be Taxed?}, volume={79}, number={8}, journal={Tax Notes}, author={Krawczyk, K.A. and Wright, R.M.}, year={1998}, pages={1029–1033} } @article{krawczyk_1998, title={Tax Benefits are Available for Some of the Costs of College}, volume={2nd Quarter}, journal={College Admissions}, author={Krawczyk, K.A.}, year={1998}, month={Apr} } @article{krawczyk_peace_1998, title={When are Credit Card Fees Taxed? One Question with Two Answers}, volume={115}, journal={The Banking Law Journal}, author={Krawczyk, K.A. and Peace, R.L.}, year={1998}, month={Feb}, pages={152} } @article{peace_krawczyk_1997, title={When are credit card fees taxes? One question with two answers}, number={1997}, journal={Banking Law Journal}, author={Peace, R. L. and Krawczyk, K.}, year={1997} } @article{wright_krawczyk_sawyers_1996, title={Independent Contractor: The Consequences of Reclassification}, volume={181}, number={1}, journal={Journal of Accountancy}, author={Wright, R.M. and Krawczyk, K.A. and Sawyers, R.B.}, year={1996}, month={Jan}, pages={47–51} } @article{krawczyk_sawyers_1995, title={The Effect of Magnitude of IRS Assessment and Engagement Letters on Tax Preparer Liability}, volume={17}, number={2}, journal={The Journal of the American Taxation Association}, author={Krawczyk, K.A. and Sawyers, R.B.}, year={1995}, pages={71–88} } @article{krawczyk_peace_1994, title={The Application of INDOPCO to Bank Expansions}, volume={111}, journal={The Banking Law Journal}, author={Krawczyk, K.A. and Peace, R.L.}, year={1994}, month={Oct}, pages={603} } @article{sawyers_krawczyk_mcclenny_1994, title={The Independent Contractor/Employee Classification Controversy}, volume={5}, number={1}, journal={Tennessee's Business}, author={Sawyers, R.B. and Krawczyk, K.A. and McClenny, L.}, year={1994}, pages={15–20} } @article{krawczyk_1994, title={The Influence of Tax Law Requirements and Organization of Client Facts on Professional Judgement}, volume={6}, number={Supplement}, journal={Behavioral Research in Accounting}, author={Krawczyk, K.A.}, year={1994}, pages={97–120} }