Using a quasi-experimental method and content analysis as a technique, this study tests ChatGPT, in its version 4, by assessing its textual characteristics and overall understanding regarding the recognition criteria of provisions under International Accounting Standards (IAS) 37, as issued by the International Accounting Standards Board (IASB).…

This research investigates the factors influencing plagiarism from the perspective of the fraud diamond framework. It aims to obtain empirical evidence that higher pressure, opportunity, rationalization, and competencies influence an increase in plagiarism. Currently, information technology has rapidly advanced, and artificial intelligence has…

The purpose of this study was to examine the effectiveness of providing extra time as an accommodation to students with learning disabilities (LD) in higher education institutions. The results, which are based in the setting of a South African accountancy programme, provides a unique context where time, in time-constrained assessments, are often…

An increasing focus has been placed on enhancing accounting student engagement (ASE) in blended learning courses (BLCs) because to its advantageous effects, particularly in the context of the pandemic. The primary objective of current study is to identify the distinct forms of intelligence possessed by lecturer that are relevant to teaching…

The study explored students' perception regarding how ethical considerations are integrated into accounting curricula at the tertiary level in Ghana, guided by both the International Education Standards (IES) and the CIPP model. It questions the effectiveness of accounting education in adequately preparing students to face ethical challenges, with…

This study examines the determinants of learning strategies employed by undergraduate accounting students in an emerging economy. Specifically, it investigates the impact of institution, teacher, and personal determinants on accounting students' utilisation of a particular learning strategy. In line with Information Process Theory (IPM), a…

It is well documented that the impact of assessments on students' learning is profound. There have been initiatives to incorporate innovative assessments in accounting and finance education to enhance students' learning experience in various ways. However, there is limited research investigating whether and how the students' learning experience is…

Due to the health implications of the COVID-19 pandemic on mass gatherings and the rising number of prospective applicants seeking university education, most universities have instituted measures to successfully compete for students with interest in pursuing accounting education virtually. This paper, thus, aimed at eliciting the opinions of…

The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-campus learning to online learning. Some universities could only provide emergency online learning since they were not ready to conduct proper online learning. This switching may decrease the students' engagement with learning and impact their perceived…