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Analyzing pedagogical approaches used in second auditing courses

Author

Listed:
  • Reinstein, Alan
  • Churyk, Natalie Tatiana
  • Tate, Stefanie L.

Abstract

To help professors develop, design and improve second auditing classes, we surveyed members of the American Accounting Association's Auditing Section to identify programs that offer second auditing courses, the textbooks used for such courses, and the learning activities used. Total and second auditing course only respondents (n = 252 and n = 80, respectively) identified university, program, and auditing course demographics, while second auditing course respondents identified the classroom activities that extend the second auditing course beyond the basics found in textbooks. Results reveal the textbooks used for first and second auditing courses, learning objectives, website resources, manual and computerized cases, group projects, software programs, video presentations, supplementary materials, and an analysis of national syllabi. These results, drawn from a diverse group of institutions, can serve as a resource to help professors develop and improve the content for a second auditing course.

Suggested Citation

  • Reinstein, Alan & Churyk, Natalie Tatiana & Tate, Stefanie L., 2018. "Analyzing pedagogical approaches used in second auditing courses," Advances in accounting, Elsevier, vol. 42(C), pages 110-124.
    • Handle: RePEc:eee:advacc:v:42:y:2018:i:c:p:110-124
    DOI: 10.1016/j.adiac.2018.05.001
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    References listed on IDEAS

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    1. Usha Ramachandran Rackliffe & Linda Ragland, 2016. "Excel in the accounting curriculum: perceptions from accounting professors," Accounting Education, Taylor & Francis Journals, vol. 25(2), pages 139-166, April.
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    3. Jack Armitage, 2008. "Changes in the importance of topics in auditing education: 2000-2005," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(9), pages 935-959, October.
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