Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S. The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.

PurposeStudent evaluation of teaching (SET) questionnaires are used in many countries, although much current research questions the validity of these surveys. US research indicates that more than 90 percent of academic accounting departments use this performance measurement. This paper aims to focus on the validity of SET data.Design/methodology/approachA mail survey was sent to a random sample of 1,000 accounting professors employed at four‐year universities and colleges in the USA. A total of 447 responses were returned for a response rate of 44.7 percent. Statistical results of the survey for data are reported.FindingsInstructors engage in impression management when SET data are used for control purposes. Dysfunctional behavior of accounting instructors includes easy grading, inflating grades, course work deflation, and other defensive strategies which result in negative social implications. A significant 53 percent of the accounting instructors knew of other professors who have reduced grading standards and course content in order to improve SET scores.Practical implicationsUniversities worldwide risk legal action when they defame faculty members by releasing unreliable and invalid SET results.Originality/valueThe paper illustrates some of the present problems with SET questionnaires.

Researchers and numerous groups stress the importance of incorporating communication skills development into accounting curricula. Although a number of formal and informal techniques are available to instructors to incorporate writing skills into the classroom, many students have both oral and writing communication apprehension (CA). Short stories are a flexible teaching tool to overcome boredom both inside and outside the classroom. This scenario approach combines education and entertainment to make learning easier and interesting. Students can be required to develop short stories where accountants are the key characters and heroes. The better short stories may be placed on the Internet for future students to review. What may be wearisome and unexciting information can become meaningful through mystery, intrigue, humour, and adventure.Short Stories Critical Thinking Communication Skills Educational Novels Writing Communication Apprehension Scenario Principle,

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Recent research questions the validity of student evaluation of teaching (SET) data to measure teaching and learning. Yet, there is extensive use of this instrument around the world, which arguably contributes to a decline in the rigor of college classes. This performance measurement has lead to both unethical grade inflation and coursework deflation as faculty try to entertain students rather than educating them. These unethical teaching techniques used by many faculties are on the same plane as the unethical practices of executives "cooking their books." Ethical and unethical SET management techniques of professors are discussed herein, along with incentive and structural pander pollution of administrators and universities.Keywords Student evaluation of teachers . Pander pollution . Grade inflation . Dysfunctional behavior . Impression management . Earnings management As more and more research questions the validity of summative student evaluation of teaching (SET), higher education is experiencing the simultaneous widespread use of this control device (Flinn ). A persuasive argument can be made that this increased use of SETs for administrative control has caused grade inflation, coursework deflation, and a reduction in student learning as a result of unethical behavior of professors and administrators.