ABSTRACT. This study investigated the proficiency of CPAs in recognizing and evaluating ethical and unethical situations. In addition, CPAs provided attitudes on ethics education. Respondents were asked to evaluate the ethical acceptabilit T of CPA behavior as presented in six vignettes involving a variety of ethical dilemmas from questions of conflict of interest to questions of personal honor. The results tend to signify that CPAs can, to a degree, distinguish ethical and unethical behaviors. It appears that ethical behaviors and very specific unethical behaviors were more easily identified by practitioners. This may reveal uncertainty and apprehension as to exactly what constitutes unethical behavior since, in ma W circumstances, this resolution is made on a case-specific basis rather that ,~ia a universal rule. In addition, it is interesting to note that CPAs tend to picture themselves as more ethically-oriented than their peers.

Computer aided instruction (CAI) encompasses a broad range of computer technologies that supplement the classroom learning environment and can dramatically increase a student’s access to information.  Criticism of CAI generally focuses on two issues: it lacks an adequate foundation in educational theory and the software is difficult to implement and use.  This paper describes the educational use of CAI in two different courses at a small, private university and the implementation and use experiences of the instructors.  One instructor used Homework Manager in Principles of Financial Accounting and the other instructor used Aplia in Principles of Microeconomics.  It is shown that the use of CAI is pedagogically effective and that currently available applications are easy to integrate into the student’s in-class experience.  The paper also reports on the impact that using CAI has on student evaluations of both the course and the instructor and on student grades.  For student evaluations, mean responses were compared on ten questions believed to be influenced by the switch from traditional homework assignments to CAI-based homework assignments.  While differences were generally in the expected direction, it could not be shown that CAI had a direct impact on student evaluations of either the course or the instructor.  For student grades, final exam grades were compared before and after the adoption of CAI.  It is shown that the use of CAI significantly increased student final exam grades.

This article uses data from NASCAR to examine strategic decision making with professional players and high stakes. The authors look at driver decisions to pit, enabling car performance to be improved at the cost of track position. Unlike other sports choices that have been used to test game-theoretic play, pitting decisions occur sequentially. Therefore, optimal decision making should result in the sub-game perfect equilibrium outcome. After estimating the likelihood of successfully passing another driver, the authors find some evidence that drivers make optimal decisions; however, driver behavior is also consistent with a simple heuristic of following the preceding car.

This study examined the frequency of students' self-reported use of virus detectors on their personal computers at home, at work, and at school. Data were gathered in an anonymous in-class national survey of 3,323 seniors at 82 colleges and universities. It was hypothesized that both the students who self-reported being more computer literate and those who self-reported being more experienced users of computer software would more likely indicate that they regularly use a virus detector. A chi-square test of the data supported these hypotheses.