<?xml version="1.0" encoding="utf-8"?><feed xmlns="http://www.w3.org/2005/Atom" ><generator uri="https://jekyllrb.com/" version="4.4.1">Jekyll</generator><link href="https://ghpages.eyarc.site/feed.xml" rel="self" type="application/atom+xml" /><link href="https://ghpages.eyarc.site/" rel="alternate" type="text/html" /><updated>2026-05-05T15:56:10-06:00</updated><id>https://ghpages.eyarc.site/feed.xml</id><title type="html">EYARC</title><subtitle>EY Academic Resource Center — free leading-edge accounting &amp; data analytics resources for academics.</subtitle><author><name>David Wood</name><email>eyarc@ey.com</email></author><entry><title type="html">Favor for a friend – day one mini audit</title><link href="https://ghpages.eyarc.site/blog/favor-for-a-friend-day-one-mini-audit/" rel="alternate" type="text/html" title="Favor for a friend – day one mini audit" /><published>2026-05-05T00:00:00-06:00</published><updated>2026-05-05T00:00:00-06:00</updated><id>https://ghpages.eyarc.site/blog/favor-for-a-friend-day-one-mini-audit</id><content type="html" xml:base="https://ghpages.eyarc.site/blog/favor-for-a-friend-day-one-mini-audit/"><![CDATA[<p>This case is designed to give students an immediate, hands-on experience with what auditors actually do, before they learn audit vocabulary. Students work from documents that feel real world, using common sense and professional skepticism to decide whether the financial information is fairly stated. The case deliberately uses the language of a friend asking for a favor so that day-one audit students can focus on reasoning and evidence, and then name the audit concepts during debrief. </p>

<p> Students assume the role of someone who has an accounting background and helps a college roommate evaluate whether to invest $250,000 in a small business. The students use the documents to triangulate materials across multiple documents — financial statements, subledgers, and other operational support — to form a clear yes or no conclusion about reliability. The deliverable is intentionally simple to push students to make a judgment-backed conclusion rather than just list observations.</p>

<p><strong>Suitable courses:</strong> Introduction to auditing; audit (external or internal); principles (with instructor support); and forensic accounting</p>

<p><a href="https://eyus.sharepoint.com/:f:/r/sites/EYARC/EYARC/Audit/Favor%20for%20a%20friend%20-%20day%20one%20mini%20audit?csf=1&amp;web=1&amp;e=P6NvQs">Link to download files (requires login)</a></p>]]></content><author><name>David Wood</name><email>eyarc@ey.com</email></author><summary type="html"><![CDATA[This case is designed to give students an immediate, hands-on experience with what auditors actually do, before they learn audit vocabulary. Students work from documents that feel real world, using common sense and professional skepticism to decide whether the financial information is fairly stated. The case deliberately uses the language of a friend asking for a favor so that day-one audit students can focus on reasoning and evidence, and then name the audit concepts during debrief. ]]></summary></entry><entry><title type="html">Financial Memo - Preparing Memos</title><link href="https://ghpages.eyarc.site/blog/financial-memo-preparing-memos/" rel="alternate" type="text/html" title="Financial Memo - Preparing Memos" /><published>2026-05-05T00:00:00-06:00</published><updated>2026-05-05T00:00:00-06:00</updated><id>https://ghpages.eyarc.site/blog/financial-memo-preparing-memos</id><content type="html" xml:base="https://ghpages.eyarc.site/blog/financial-memo-preparing-memos/"><![CDATA[<p>You intern on the research team at Summit Advisory, a consulting firm. A client, Sunbeam Energy, has asked your team to investigate one of five financial reporting issues that could affect their business. Specifically, they are asking about the following topics:</p>

<ul>
  <li>Stock-based compensation liability awards</li>
  <li>Lease modifications</li>
  <li>Sale and leasebacks</li>
  <li>Remeasurement of assets and liabilities denominated in a foreign currency</li>
  <li>Noncontrolling interests</li>
</ul>

<p>Your task is to gather credible information on one of these topics, evaluate different sources, learn how to prepare a technical memo and write a memo your team can use to make recommendations.</p>

<p><strong>Learning objectives</strong></p>
<ol>
  <li>Locate and interpret relevant accounting guidance using the FASB Codification and other authoritative sources.</li>
  <li>Analyze and evaluate how accounting codification is applied in real-world corporate filings, such as 10-Ks, by identifying recognition, measurement, and disclosure practices in real filings.</li>
  <li>Compose an original accounting memo that integrates codification requirements, scholarly research, and company-specific applications.</li>
  <li>Incorporate feedback to improve clarity, accuracy, and critical analysis.</li>
</ol>

<p><strong>Suitable courses:</strong> Financial</p>

<p><a href="[[https://experience.eyarc.site/](https://experience.eyarc.site/)](https://experience.eyarc.site/](https://experience.eyarc.site/))">You must have an account with EYARC Experience and then go to the Assignment Catalog to review</a></p>]]></content><author><name>David Wood</name><email>eyarc@ey.com</email></author><summary type="html"><![CDATA[You intern on the research team at Summit Advisory, a consulting firm. A client, Sunbeam Energy, has asked your team to investigate one of five financial reporting issues that could affect their business. Specifically, they are asking about the following topics:]]></summary></entry><entry><title type="html">Financial Memo - Presentation</title><link href="https://ghpages.eyarc.site/blog/financial-memo-presentation/" rel="alternate" type="text/html" title="Financial Memo - Presentation" /><published>2026-05-05T00:00:00-06:00</published><updated>2026-05-05T00:00:00-06:00</updated><id>https://ghpages.eyarc.site/blog/financial-memo-presentation</id><content type="html" xml:base="https://ghpages.eyarc.site/blog/financial-memo-presentation/"><![CDATA[<p>You will take on the role of a consultant at Summit Advisory supporting a client who is evaluating a technical accounting issue that could affect the business. You will review a technical accounting memo, create presentation notes, and present your findings to the CEO before the CEO meets with the Board of Directors. The CEO has a limited accounting background and needs a clear, understandable, and precise explanation of the accounting issue and its implications. The CEO will ask you follow-up questions, so it is important that your understanding of the accounting issue is complete.</p>

<p><strong>Learning objectives</strong></p>

<ol>
  <li>Summarize the key findings and recommendations from a technical accounting memo in clear, executive-level language appropriate for a CEO.</li>
  <li>Explain complex accounting concepts and implications accurately to non-technical decision-makers.</li>
  <li>Demonstrate professionalism and confidence in delivering an oral presentation of technical findings.</li>
  <li>Respond effectively to CEO-level follow-up questions by applying critical thinking and referencing relevant accounting guidance.</li>
</ol>

<p><strong>Suitable courses:</strong> Financial</p>

<p>[You must have an account with EYARC Experience and then go to the Assignment Catalog to review](<a href="https://experience.eyarc.site/">[https://experience.eyarc.site/](https://experience.eyarc.site/</a>](https://experience.eyarc.site/](https://experience.eyarc.site/)](https://experience.eyarc.site/](https://experience.eyarc.site/))))</p>]]></content><author><name>David Wood</name><email>eyarc@ey.com</email></author><summary type="html"><![CDATA[You will take on the role of a consultant at Summit Advisory supporting a client who is evaluating a technical accounting issue that could affect the business. You will review a technical accounting memo, create presentation notes, and present your findings to the CEO before the CEO meets with the Board of Directors. The CEO has a limited accounting background and needs a clear, understandable, and precise explanation of the accounting issue and its implications. The CEO will ask you follow-up questions, so it is important that your understanding of the accounting issue is complete.]]></summary></entry><entry><title type="html">Financial Memo - Research</title><link href="https://ghpages.eyarc.site/blog/financial-memo-research/" rel="alternate" type="text/html" title="Financial Memo - Research" /><published>2026-05-05T00:00:00-06:00</published><updated>2026-05-05T00:00:00-06:00</updated><id>https://ghpages.eyarc.site/blog/financial-memo-research</id><content type="html" xml:base="https://ghpages.eyarc.site/blog/financial-memo-research/"><![CDATA[<p>In this assignment, you will navigate through an accounting research process to resolve complex financial reporting questions. You will use critical judgment and apply ethics to analyze business cases and determine appropriate accounting treatments. You will do this through guided activities that will help you practice defining clear research questions, using authoritative and secondary sources, and documenting well-reasoned conclusions. The topics in this assignment are intentionally simplified for learning purposes. Actual practice will include more nuance and require deeper evaluation.</p>

<p>The assignment also introduces how AI can assist with accounting research while emphasizing the continuing importance of human ethical judgment. By the end, you will understand how to conduct rigorous, ethical, and transparent accounting research aligned with GAAP principles.</p>

<p><strong>Learning objectives</strong></p>

<ul>
  <li>Explain how accounting research facilitates accurate, consistent, and ethical financial reporting that aligns with professional standards.</li>
  <li>Differentiate between the types of research sources, assess their strengths and limitations, and use authoritative guidance to compare and support alternative accounting treatments.</li>
  <li>Formulate logical, evidence-based conclusions using economic substance, ethical reasoning, and professional judgment, while documenting the research process for transparency and accountability.</li>
  <li>Analyze how generative AI tools can assist in summarizing and interpreting research efficiently, while recognizing the limitations of AI compared with human ethical and professional reasoning.</li>
</ul>

<p><strong>Suitable courses:</strong> Financial<br />
<a href="[https://experience.eyarc.site/](https://experience.eyarc.site/)">You must have an account with EYARC Experience and then go to the Assignment Catalog to review</a></p>]]></content><author><name>David Wood</name><email>eyarc@ey.com</email></author><summary type="html"><![CDATA[In this assignment, you will navigate through an accounting research process to resolve complex financial reporting questions. You will use critical judgment and apply ethics to analyze business cases and determine appropriate accounting treatments. You will do this through guided activities that will help you practice defining clear research questions, using authoritative and secondary sources, and documenting well-reasoned conclusions. The topics in this assignment are intentionally simplified for learning purposes. Actual practice will include more nuance and require deeper evaluation.]]></summary></entry><entry><title type="html">SQL Platform</title><link href="https://ghpages.eyarc.site/blog/sql-platform/" rel="alternate" type="text/html" title="SQL Platform" /><published>2026-05-05T00:00:00-06:00</published><updated>2026-05-05T00:00:00-06:00</updated><id>https://ghpages.eyarc.site/blog/sql-platform</id><content type="html" xml:base="https://ghpages.eyarc.site/blog/sql-platform/"><![CDATA[<p>Students will complete a series of SQL problems selected by their instructor. This assignment can be structured at an introductory, intermediate, or advanced level, depending on the depth of the assessment desired. Professors may elect to give this assignment as homework or as an assessment.</p>

<p><strong>Learning objectives</strong></p>

<ol>
  <li>Write and execute SQL queries to retrieve, filter, organize, and alter data from relational tables.</li>
  <li>Interpret and navigate database schemas to understand how information is structured and related.</li>
  <li>Strengthen analytical thinking and problem-solving skills through experimentation with real datasets.</li>
</ol>

<p><strong>Suitable courses:</strong> Data analytics, AIS</p>

<p><a href="[https://experience.eyarc.site/](https://experience.eyarc.site/)">You must have an account with EYARC Experience and then go to the Assignment Catalog to review. Look under “Templates”</a></p>]]></content><author><name>David Wood</name><email>eyarc@ey.com</email></author><summary type="html"><![CDATA[Students will complete a series of SQL problems selected by their instructor. This assignment can be structured at an introductory, intermediate, or advanced level, depending on the depth of the assessment desired. Professors may elect to give this assignment as homework or as an assessment.]]></summary></entry><entry><title type="html">EYARC Experience: AI Apprentice</title><link href="https://ghpages.eyarc.site/blog/eyarc-experience-ai-apprentice/" rel="alternate" type="text/html" title="EYARC Experience: AI Apprentice" /><published>2026-04-06T00:00:00-06:00</published><updated>2026-04-06T00:00:00-06:00</updated><id>https://ghpages.eyarc.site/blog/eyarc-experience-ai-apprentice</id><content type="html" xml:base="https://ghpages.eyarc.site/blog/eyarc-experience-ai-apprentice/"><![CDATA[<p>Research in cognitive science and education has shown that teaching others improves your ability to retain and understand information more effectively than passive studying. This assignment builds on that principle by asking you to mentor your own AI Apprentice well enough for it to pass a quiz. Your task is to read the provided material carefully and guide your AI Apprentice toward mastering the following learning objectives:</p>

<p>The EYARC’s AI Apprentice assignment brings that research into highly flexible classroom assignment:</p>

<p>✅ You choose the content. Faculty select the topic and materials, define the learning objectives, and create the multiple-choice questions (with or without an assist from GenAI tools).
✅ Students teach - the AI Apprentice gets assessed. Students mentor an AI Apprentice with limited knowledge, explaining concepts in their own words and refining their teaching. 
✅ The AI Apprentice takes the quiz (not the student). After the teaching session, the AI Apprentice completes a quiz based on your learning objectives. If the Apprentice scores below 80%, students iterate their teaching (up to three attempts).
✅ Students still demonstrate mastery. After the Apprentice passes, students review the quiz results and correct any questions the Apprentice missed.</p>

<p>This structure turns passive review into active engagment. Research on “teachable agents” has shown the approach can increase effort and deepen thinking, with particularly strong benefits for students who struggle academically.</p>

<p>Find the assignment on the EYARC Experience platform today!</p>

<p><strong>Suitable courses:</strong> All Courses, All levels</p>

<p><a href="https://experience.eyarc.site/">You must have an account with EYARC Experience and then go to the Assignment Catalog to review</a></p>]]></content><author><name>David Wood</name><email>eyarc@ey.com</email></author><summary type="html"><![CDATA[Research in cognitive science and education has shown that teaching others improves your ability to retain and understand information more effectively than passive studying. This assignment builds on that principle by asking you to mentor your own AI Apprentice well enough for it to pass a quiz. Your task is to read the provided material carefully and guide your AI Apprentice toward mastering the following learning objectives:]]></summary></entry><entry><title type="html">EYARC Experience: Building Agentic Workflows</title><link href="https://ghpages.eyarc.site/blog/eyarc-experience-building-agentic-workflows/" rel="alternate" type="text/html" title="EYARC Experience: Building Agentic Workflows" /><published>2026-02-23T00:00:00-07:00</published><updated>2026-02-23T00:00:00-07:00</updated><id>https://ghpages.eyarc.site/blog/eyarc-experience-building-agentic-workflows</id><content type="html" xml:base="https://ghpages.eyarc.site/blog/eyarc-experience-building-agentic-workflows/"><![CDATA[<p>This assignment introduces students to multi-agent systems (MAS), showing how multiple artificial intelligence (AI) agents can work together to solve problems. Students will explore different types of agents, understand their roles, and build hands-on workflows using the low-code tool MindStudio. By replicating simple to more complex examples, students will see how agents interact in real-world scenarios.</p>

<p><strong>Learning objectives</strong></p>
<ul>
  <li>Define what multi-agent systems (MAS) are and describe the different types of agents and their roles.</li>
  <li>Use low-code tools (like MindStudio) to build workflows that show how agents can work together.</li>
  <li>Apply MAS concepts to real-world examples, such as summarizing content and creating user input forms.</li>
</ul>

<p><strong>Suitable courses:</strong> Data analytics, AI</p>

<p><a href="https://experience.eyarc.site/">You must have an account with EYARC Experience and then go to the Assignment Catalog to review</a></p>]]></content><author><name>David Wood</name><email>eyarc@ey.com</email></author><summary type="html"><![CDATA[This assignment introduces students to multi-agent systems (MAS), showing how multiple artificial intelligence (AI) agents can work together to solve problems. Students will explore different types of agents, understand their roles, and build hands-on workflows using the low-code tool MindStudio. By replicating simple to more complex examples, students will see how agents interact in real-world scenarios.]]></summary></entry><entry><title type="html">EYARC Experience: Piranha Pool</title><link href="https://ghpages.eyarc.site/blog/eyarc-experience-piranha-pool/" rel="alternate" type="text/html" title="EYARC Experience: Piranha Pool" /><published>2026-02-23T00:00:00-07:00</published><updated>2026-02-23T00:00:00-07:00</updated><id>https://ghpages.eyarc.site/blog/eyarc-experience-piranha-pool</id><content type="html" xml:base="https://ghpages.eyarc.site/blog/eyarc-experience-piranha-pool/"><![CDATA[<p>In this assignment, you will be a cofounder of Golden Hour Co., a startup that offers hourly rentals of golden retriever puppies for special events and four-legged companionship. Your task is to prepare a pitch for the TV show Piranha Pool — a new show where entrepreneurs present their ideas to a panel of investors (the Piranhas). These investors are evaluating whether to provide funding (capital) in exchange for equity in your company. Your goal is to convince them that your business is worth their investment.</p>

<p>To succeed, you will need to carefully analyze Golden Hour’s financial statements, assess trends and risks, and identify the company’s most promising opportunities. Your final deliverable is a persuasive pitch that combines financial analysis with a clear strategy for growth.</p>

<p><strong>Learning objectives</strong></p>
<ul>
  <li>Analyze and interpret a startup’s income statement and balance sheet to understand the story of its financial health.</li>
  <li>Calculate and evaluate key financial ratios to measure profitability, liquidity, leverage, and efficiency.</li>
  <li>Explain how financial analysis supports strategic decision-making and identifies risks and market opportunities.</li>
  <li>Communicate financial insights clearly and persuasively in a business pitch or investor presentation.</li>
</ul>

<p><strong>Suitable courses:</strong> Financial</p>

<p><a href="https://experience.eyarc.site/">You must have an account with EYARC Experience and then go to the Assignment Catalog to review</a></p>]]></content><author><name>David Wood</name><email>eyarc@ey.com</email></author><summary type="html"><![CDATA[In this assignment, you will be a cofounder of Golden Hour Co., a startup that offers hourly rentals of golden retriever puppies for special events and four-legged companionship. Your task is to prepare a pitch for the TV show Piranha Pool — a new show where entrepreneurs present their ideas to a panel of investors (the Piranhas). These investors are evaluating whether to provide funding (capital) in exchange for equity in your company. Your goal is to convince them that your business is worth their investment.]]></summary></entry><entry><title type="html">EYARC Experience: SQL Fiddle - Expenditures</title><link href="https://ghpages.eyarc.site/blog/eyarc-experience-sql-fiddle-expenditures/" rel="alternate" type="text/html" title="EYARC Experience: SQL Fiddle - Expenditures" /><published>2026-02-23T00:00:00-07:00</published><updated>2026-02-23T00:00:00-07:00</updated><id>https://ghpages.eyarc.site/blog/eyarc-experience-sql-fiddle-expenditures</id><content type="html" xml:base="https://ghpages.eyarc.site/blog/eyarc-experience-sql-fiddle-expenditures/"><![CDATA[<p>This assignment is all about practicing your SQL skills. You’ll work in an interactive environment where you can write queries, run them instantly, and see how your code shapes the results. Use the provided dataset focused on the expenditure cycle as a playground for exploring SQL fundamentals like selecting data, filtering rows, and combining tables. The goal is to help you think like a data analyst: curious, precise, and confident in navigating relational data through SQL.</p>

<p>This assignment does not have a graded quiz at the end. It is designed solely for practice.</p>

<p><strong>Learning objectives</strong></p>
<ul>
  <li>Write and execute SQL queries to retrieve, filter, organize, and alter data from relational tables.</li>
  <li>Interpret and navigate database schemas to understand how information is structured and related.</li>
  <li>Strengthen analytical thinking and problem-solving skills through experimentation with real datasets.</li>
  <li><strong>Suitable courses:</strong> Data analytics, AIS</li>
</ul>

<p><a href="https://experience.eyarc.site/">You must have an account with EYARC Experience and then go to the Assignment Catalog to review</a></p>]]></content><author><name>David Wood</name><email>eyarc@ey.com</email></author><summary type="html"><![CDATA[This assignment is all about practicing your SQL skills. You’ll work in an interactive environment where you can write queries, run them instantly, and see how your code shapes the results. Use the provided dataset focused on the expenditure cycle as a playground for exploring SQL fundamentals like selecting data, filtering rows, and combining tables. The goal is to help you think like a data analyst: curious, precise, and confident in navigating relational data through SQL.]]></summary></entry><entry><title type="html">EYARC Experience: SQL Fiddle - Revenues</title><link href="https://ghpages.eyarc.site/blog/eyarc-experience-sql-fiddle-revenues/" rel="alternate" type="text/html" title="EYARC Experience: SQL Fiddle - Revenues" /><published>2026-02-23T00:00:00-07:00</published><updated>2026-02-23T00:00:00-07:00</updated><id>https://ghpages.eyarc.site/blog/eyarc-experience-sql-fiddle-revenues</id><content type="html" xml:base="https://ghpages.eyarc.site/blog/eyarc-experience-sql-fiddle-revenues/"><![CDATA[<p>This assignment is all about practicing your SQL skills. You’ll work in an interactive environment where you can write queries, run them instantly, and see how your code shapes the results. Use the provided dataset focused on revenue as a playground for exploring SQL fundamentals like selecting data, filtering rows, and combining tables. The goal is to help you think like a data analyst: curious, precise, and confident in navigating relational data through SQL.</p>

<p>This assignment does not have a graded quiz at the end. It is designed solely for practice.</p>

<p><strong>Learning objectives</strong></p>
<ul>
  <li>Write and execute SQL queries to retrieve, filter, organize, and alter data from relational tables.</li>
  <li>Interpret and navigate database schemas to understand how information is structured and related.</li>
  <li>Strengthen analytical thinking and problem-solving skills through experimentation with real datasets.</li>
  <li><strong>Suitable courses:</strong> Data analytics, AIS</li>
</ul>

<p><a href="https://experience.eyarc.site/">You must have an account with EYARC Experience and then go to the Assignment Catalog to review</a></p>]]></content><author><name>David Wood</name><email>eyarc@ey.com</email></author><summary type="html"><![CDATA[This assignment is all about practicing your SQL skills. You’ll work in an interactive environment where you can write queries, run them instantly, and see how your code shapes the results. Use the provided dataset focused on revenue as a playground for exploring SQL fundamentals like selecting data, filtering rows, and combining tables. The goal is to help you think like a data analyst: curious, precise, and confident in navigating relational data through SQL.]]></summary></entry></feed>