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Assembling the opinion: An active learning exercise for audit students

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  • Diaz, Michelle Chandler

Abstract

“Assembling the opinion” is an in-class, small-group, active-learning exercise designed to help audit students become familiar with audit opinions. Students work in teams to “assemble” the wording of the audit opinion for a given fact scenario. The results from pre- and post-exercise assessments suggest that the active-learning exercise improves student learning. Data also suggest that students find the exercise enjoyable and believe that it contributes to their learning experience.

Suggested Citation

  • Diaz, Michelle Chandler, 2016. "Assembling the opinion: An active learning exercise for audit students," Journal of Accounting Education, Elsevier, vol. 34(C), pages 30-40.
    • Handle: RePEc:eee:joaced:v:34:y:2016:i:c:p:30-40
    DOI: 10.1016/j.jaccedu.2015.12.001
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    References listed on IDEAS

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    1. Stanley, Trevor & Marsden, Stephen, 2012. "Problem-based learning: Does accounting education need it?," Journal of Accounting Education, Elsevier, vol. 30(3), pages 267-289.
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    Cited by:

    1. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    3. Prerana Agrawal & Jacqueline Birt & Lyndie Bayne & Nikki Schonfeldt, 2022. "The use of case studies in developing students’ understanding of the concept ‘material misstatement’," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1307-1338, April.
    4. Mohammad Namazi & Navid Reza Namazi, 2017. "An empirical investigation of the effects of moderating and mediating variables in business research: Insights from an auditing report," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(4), December.
    5. Sarkar, Sumantra & Gray, Joy & Boss, Scott R. & Daly, Emmet, 2021. "Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5," Journal of Accounting Education, Elsevier, vol. 54(C).

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