By Harvey Schwartz, Harvey Ed. Schwartz, Bill N. Schwartz

"Advances in Accounting schooling" is a refereed, educational examine annual whose function is to aid meet the wishes of school participants drawn to how one can increase their lecture room guide. We put up considerate, well-developed articles which are readable, proper and trustworthy. Articles should be both empirical or non-empirical. They emphasize pedagogy, i.e., explaining how school individuals can increase their educating tools or how accounting devices can increase their curricula/programs.

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Extra resources for Advances in Accounting Education Teaching and Curriculum Innovations, Volume 6 (Advances in Accounting Education Teaching and Curriculum Innovations)

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For low-type firms, a random number between zero and eight yields a dividend of 0 and a random number of nine yields a dividend of 100. The instructor should Experiential Learning in Auditing 29 Table 2. Presentation of Results of Facilitation of Investment Experiment (Based on an Actual Classroom Experiment). Asset A Asset B Asset C Asset D Disclosure: High Sale Price: 85 Dividend: 0 Disclosure: Low Sale price: 30 Dividend: 0 Disclosure: High Sale price: 80 Dividend: 100 Disclosure: High Sale price: 70 Dividend: 0 Total number of investments made = 2 Total expected surplus if seller made investment for all assets: 4(70) = 280 Total expected surplus given the actual number of investments made: 2(70) + 2(10) = 160 draw a different random number for each asset.

After completion of the first market, the instructor Fig. 1. Presentation of Bids and Asks. Note: The instructor records Bids and Asks as they occur in the market. Superseded bids and asks are crossed out. Experiential Learning in Auditing 25 Table 1. Presentation of Results of Facilitation of Trade Experiment (Based on an Actual Classroom Experiment). Asset 1 Buyer value Seller value Available surplus Sales price Seller profit Buyer profit Realized surplus Asset 2 Asset 3 Asset 4 Asset 5 Asset 6 50 40 10 25 20 5 50 40 10 100 80 20 50 40 10 25 20 5 (Not sold) 41 42 (Not sold) (Not sold) 42 21 −16 5 2 8 10 22 −17 5 Total available surplus = 10 + 5 + 10 + 20 + 10 + 5 = 60 Total realized surplus = 5 + 10 + 5 = 20 Notes: Seller profit = Sales price − Seller value; Buyer profit = Buyer value − Sales price.

Buyers announce prices at which they are willing to buy and sellers announce prices at Experiential Learning in Auditing 23 which they are willing to sell. Buyers learn not to bid too high, or else they will bring assets into the market whose value is less than the price. In response, sellers of the superior assets refuse to enter the market and so retain assets that are worth less to them than to a buyer. As a result, both buyer and seller are worse off due to the absence of a credible assurance service.

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