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Spring 2007 AIR Newsletter

TRENDS

Cognitive Diversity
Belverd E. Needles, Jr., Ph.D., CPA


ARTICLES

Teaching Auditing Students About Internal Controls From an Internal Audit Perspective
Susanne O’Callaghan, Ph.D., CPA, CIA
Associate Professor of Accounting
Pace University

John P. Walker, Ph.D., CPA
Professor of Accounting
Queens College – CUNY

Raymond J. Elson, DBA, CPA
Corresponding author
Assistant Professor of Accounting
Valdosta State University

Perceptions of Efficacy Across Course Levels, Course Types, and Location in a Distance Learning Environment
Sanjay Gupta, Ph.D., CPA, CMA
Corresponding author
Associate Professor, Department of Accounting & Finance
Valdosta State University

Avinash Arya
Assistant Professor of Accounting
University of Michigan - Flint

Statement of Cash Flows
J. Thomas Franco
Wayne County Community College

Electronic Portfolios as Assessment Tools
Joann Segovia
Corresponding author
Associate Professor
Minnesota State University Moorhead

Craig Powers
Minnesota State University Moorhead

George Sanderson
Minnesota State University Moorhead

Sheri Erickson
Minnesota State University




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