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Teaching auditing using cases in an online learning environment: the role of ePortfolio assessment

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  • Dessalegn Getie Mihret
  • Nadana Abayadeera
  • Kim Watty
  • Jade McKay

Abstract

While teaching auditing using cases is regarded as an effective approach, spatial separation of students and teachers in online contexts can restrict the application of case teaching. This study examines an undergraduate auditing course implemented to address this challenge by integrating case teaching with ePortfolio assessment. Students’ written ePortfolio submissions and scores were analysed. Results show that despite spatial separation of the online learner from peers and teachers, integrating case teaching with ePortfolio assessment elicits learner behaviour desirable in online auditing courses. This approach enables online learners’ self-directed engagement as compared to instructor-led case teaching in conventional teaching contexts. Based on a new pedagogical approach for teaching auditing trialled in reduced (or absence of) face-to-face interaction, this study informs course design in auditing. It demonstrates that active student engagement, which presupposes an instructor’s role to facilitate student involvement in case discussions, can be implemented in online teaching of auditing.

Suggested Citation

  • Dessalegn Getie Mihret & Nadana Abayadeera & Kim Watty & Jade McKay, 2017. "Teaching auditing using cases in an online learning environment: the role of ePortfolio assessment," Accounting Education, Taylor & Francis Journals, vol. 26(4), pages 335-357, July.
    • Handle: RePEc:taf:accted:v:26:y:2017:i:4:p:335-357
    DOI: 10.1080/09639284.2017.1292466
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    Cited by:

    1. 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.
    2. Grace Ji & Grace Wong & Dennis Taylor & Dessalegn Mihret, 2022. "Motivational appetites, cultural orientations and accounting students' learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2283-2312, June.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.
    4. Esperanza Milena Torres-Madroñero & Maria C. Torres-Madroñero & Luz Dary Ruiz Botero, 2020. "Challenges and Possibilities of ICT-Mediated Assessment in Virtual Teaching and Learning Processes," Future Internet, MDPI, vol. 12(12), pages 1-20, December.

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