Gail Wright

I am one of those professors who has never found a research niche of my own or become an expert in one narrow topic. My research has been all over the board. Generally, I have followed various interesting paths as they have presented themselves and as I became bored with old ones. Areas I have dabbled in are as varied as gender differences/inequities, and ethics, studying how financial analysts make decisions when different accounting methods are used. Sooner or later, however, what I learn from research finds its way into my teaching.

I was probably as "guilty" as anyone of subtle and unanticipated inequities before I started researching gender issues. It is easy to see how looking at gender differences/inequities can sensitize a teacher to his/her own classroom methods. For example, most studies show that male students are more vocal and assertive in class. As a result, professors, both men and women, tend to call on men more than women in class. Male student behavior imprints stronger images in the minds of their professors. Do we then "cut them more slack" at grade time or for class participation because the image we carry of women students is less vibrant?

My research into ethics led me to studies of ethical decision making. Most of us know the "right" answer if we recognize an ethical problem. But how do we learn to recognize the ethical implications of issues that we face? Research shows that the ability to recognize an ethical issue is the combination of "ethical sensitivity," a personal characteristic, and the moral intensity of the issue. Taking this into the classroom, I offer more opportunities to discuss cases where auditors must make decisions with ethical implications now because I believe this will increase personal sensitivity and make the moral aspects of issues more salient to my students.

I have taught Auditing since 1986. Ethics, especially as it relates to the CPA's professional responsibilities, is a topic (covered in chapter 3!) of every Auditing course. It's easy to tell students, "You have to memorize the Code of Professional Ethics." It's harder to sprinkle the course with case studies and integrate discussions of real ethical decisions and issues throughout the course. With my partner in crime, Charlie Cullinan, I now also write cases as well as lead class discussions.

Since I don't teach upper level financial accounting courses at this time, I thought that my research into joint ventures would have little crossover into my classroom. Such is not the case. Each semester I choose a different company and require my students to "plan" the next audit for their "client." Joint ventures have become ubiquitous in business today and indeed, some of the students' "clients" have been involved in joint ventures as a way of expanding their business. I have been better able to help students understand the issues arising from the joint venture form of business that would affect the audit because of what I learned from my own studies.

As long as I have been in academia (more than 20 years), there has been an argument as to whether research enhances or detracts from teaching. We are all familiar with the two sides of this debate and I don't intend to rehash them here. Nor do I intend to take sides in the debate. I can only speak from the perspective of my own experience. When I learn more, I have more to give to my students.