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The growing popularity of Master of Accounting programs can be attributed to multiple factors, but the states' adoption of the 150-credit hour educational prerequisite for Certified Public Accountant licensure was clearly influential in stimulating enrollment growth. Despite the growth and importance of Master of Accounting programs, comparative data of program prerequisites and curriculum is scarce. Equally limited are empirical analyses of the effects of graduate curriculum upon CPA Exam passage rates. To address the paucity of information, we examined the program prerequisites and curriculum of 283 Master of Accounting programs, all of which are based in the United States and accredited by the Association to Advance Collegiate Schools of Business. This exploratory study examines (a) commonalities and differences among Master of Accounting program curriculum, (b) relationships between university resource levels and CPA Exam passage rates, and (c) whether programs with a flexible curriculum, providing greater student customization of elective coursework, report higher CPA Exam passage rates.

Climate change regulation, being imbued with multiscalar complexities, economic concerns, and numerous constitutional implications, presents a rich pedagogical context for teaching business regulation. However, environmental law, as an instructional topic, can be quite complex and daunting to present to students. The topic presents issues of international scale and is often rife with complex scientific debate and solutions. The class assignments presented in this article seek to diffuse the complexity by offering a combination of interactive, web-based activities and reflective, written assignments intended to incrementally advance students through the study of climate change regulation. Through these assignments, students will improve their understanding of the underlying national and international debate, federal and state regulatory tensions, and predicted harms and proposed solutions. The article presents a case study that begins with an interactive, web-based activity that explores public opinion regarding scientific claims and proper regulatory responses to climate change. Part II addresses the complexities of climate change regulation. Part III continues by offering an overview of climate change policymaking efforts at the global, national, and state levels, providing context for both the U.N. negotiation assignment and the incentive for national Clean Air Act (CAA) citizen suits. Part IV examines the citizen suit provisions of the CAA, explaining the legislative purpose for granting citizens a regulatory role in monitoring agency action and polluter violations. This part also provides a straightforward explanation of the types of citizen suit defendants, claims and remedies, in a format easily adaptable for class lecture. Part V proceeds to a discussion of the Supreme Court's ruling in Massachusetts. Part VI describes the teaching assignments, and the conclusion is presented in Part VII.

Disparities between federal and state cannabis regulation, coupled with protracted federal enforcement, have facilitated the proliferation of a multi–billion dollar cannabis industry that generally evades compliance with federal consumer protection laws. The Federal Food, Drug and Cosmetic Act (FDCA) established regulatory pathways for the lawful development of products such as food, drugs, and dietary supplements. The FDCA uses a science‐based approach to protect consumers from harmful products, but early inconsistencies between state and federal cannabis regulation prevented and/or discouraged the cannabis industry from complying with FDCA requirements. Cannabis products are promoted as safe and attributed with providing effective therapeutic treatment for numerous medical conditions, yet the claims often lack the rigorous evidence‐based support typically expected by regulators and the medical community. The Food and Drug Administration (FDA) has announced its expectation that cannabidiol (CBD) products comply with the FDCA and follow a science‐based approach to product development. The FDA is addressing violations involving unsubstantiated CBD health claims and is working to clarify the future regulatory pathway for CBD products. Meanwhile, the state‐approved cannabis market continues to operate, selling numerous products that have circumvented the FDCA consumer protections. This article examines the need for strengthening consumer protections in the cannabis market. We use evidence‐based medicine as a model to address the importance of science‐based product development and to contextualize a science‐based comparison of regulatory pathways for cannabis drugs, food, and dietary supplements. [ABSTRACT FROM AUTHOR]

The growing popularity of Master of Accounting programs can be attributed to multiple factors, but the states' adoption of the 150-credit hour educational prerequisite for Certified Public Accountant licensure was clearly influential in stimulating enrollment growth. Despite the growth and importance of Master of Accounting programs, comparative data of program prerequisites and curriculum is scarce. Equally limited are empirical analyses of the effects of graduate curriculum upon CPA Exam passage rates. To address the paucity of information, we examined the program prerequisites and curriculum of 283 Master of Accounting programs, all of which are based in the United States and accredited by the Association to Advance Collegiate Schools of Business. This exploratory study examines (a) commonalities and differences among Master of Accounting program curriculum, (b) relationships between university resource levels and CPA Exam passage rates, and (c) whether programs with a flexible curriculum, providing greater student customization of elective coursework, report higher CPA Exam passage rates. [ABSTRACT FROM AUTHOR]

The article focuses on strengthening of the disability protection for food-allergic students through the Americans with Disabilities Act Amendments Act (ADAAA). Topics discussed include gaps in school-based food allergy management practices; practices for daily management of student food allergies; and educational rights provided by federal and state law.