Cynthia Jackson

Evidence of Teaching Anxiety Among Accounting Educators

Abstract In this study, the authors investigated teaching anxiety among accounting professors in the United States. The vast majority of respondents (78%) in our study reported having experienced some type of teaching anxiety, and a substantial proportion (69%) indicated that it was a continuing problem. In addition, 38.5% of the respondents reported specific physical symptoms such as heart-rate acceleration, gastrointestinal distress, or being flushed while experiencing teaching anxiety, and 80% reported general psychological reactions such as apprehension. Occurrence of teaching anxiety was associated with academic rank, age, years of teaching experience, the nature of the institution (whether doctoral granting or not), and whether the accounting department had separate American Assembly of Collegiate Schools of Business (AACSB) accreditation.

Issues And Risks In Performing Systrust® Engagements: Implications For Research And Practice

Abstract This paper identifies issues related to the delivery of SysTrust® services by public accounting firms. We first review the professional and academic literatures relating to trust services, analogizing to the literature on financial statement audits. Our review reveals that there are a number of articles in the professional and academic literatures on trust services relating to user issues, most of which address the nature and extent of the potential demand for these services. However, very little attention has been paid to issues relating to engagement issues for service providers. In contrast, the auditing literature provides a large body of conceptual and empirical research devoted to the management of audit engagement risk. We identify several specific issues relating to trust services engagement risk, including sources of potential expectation gaps and barriers to attestation risk reduction. In order to facilitate further research on providing trust services, we use a case situation to illustrate specific aspects of these issues in a complex client environment.

Social Security Reform: Exploring the Generational and Racial Divide

Increased life expectancies and decreased birthrates have placed enormous financial pressure on the Social Security system. Because significant reforms are needed to ensure its financial solvency, our study examines the acceptability of proposals to reform the system. Given the potentially divergent views suggested by prior research, we selected participants from the following four groups (1) younger black taxpayers, (2) younger white taxpayers, (3) older black taxpayers, and (4) older white taxpayers. While there was agreement among the groups on several of the proposals, in general, the differences between the generations were more pronounced than the differences between the racial groups.