Analyzing pedagogical approaches used in second auditing courses

Reinstein, Alan; Churyk, Natalie Tatiana; Tate, Stefanie L.

doi:10.1016/j.adiac.2018.05.001

Cited by 5 publications

(14 citation statements)

References 15 publications

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“…For educators, priority should be on topics in quadrants 1 and 2, while the intensity of topic discussion in quadrants 3 and 4 can be reduced or eliminated given the limited time of teaching in the auditing course. Reinstein et al (2018) conducted a survey of auditing instructors in the US who are AAA auditing section members. The purpose of the survey is to identify learning resources and learning activities used in auditing 2 or advanced auditing.…”

Section: Resultsmentioning

confidence: 99%

“…Auditing educators tend to use auditing textbooks as a guide for choosing the content of auditing course (Bryan & Smith,1997). More than the next two decades, Reinstein (2018) showed that auditing textbooks still dominated the selection of content. Textbooks usage is not limited to determine the content.…”

Section: The Relevance Of Auditing Education From the Aspect Of Contentmentioning

confidence: 99%

“…Auditing educators do not need to teach all the topics in the auditing textbook. There are topics that are considered substantial, and there are topics that are less substantial so that priority level should be given only to those substantial topics (Bryan & Smith, 1997;Reinstein et al, 2018). Even if only the topics that are considered substantial are taught, the numbers of topics are still relatively too large to be covered in one auditing course.…”

Section: The Relevance Of Auditing Education From the Aspect Of Contentmentioning

confidence: 99%

“…Even if only the topics that are considered substantial are taught, the numbers of topics are still relatively too large to be covered in one auditing course. Some educators proposed an idea of having the new course such as Auditing 2 or Advanced Auditing as the continuation of Auditing 1 (Blouch et al, 2016;Bryan & Smith, 1997;Johnson et al, 2003;Reinstein et al, 2018).…”

Section: The Relevance Of Auditing Education From the Aspect Of Contentmentioning

confidence: 99%

“…Auditing practices are changing rapidly in line with changes in the business world. The main factors that contribute to the transformation of the business world are the proliferation of accounting and auditing regulations and the extensive use of technology (Bryan & Smith, 1997;Reinstein, Churyk, & Tate, 2018). Arens and Elder (2006) explained that new regulations in the audit field emerged following the discovery of fraud audits.…”

Section: Introductionmentioning

confidence: 99%

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Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review

Irafahmi¹

2019

JABE

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The objective of this scoping review is to map the existing literature that asses the relevance of undergraduate auditing education to meet contemporary audit practice. The scoping review followed the protocol outlined by Arksey and O'Malley (2005) that has five main stages: (1) identifying the research questions; (2) identifying relevant studies; (3) study selection; (4) charting the data, and (5) collating, summarizing and reporting the results. The studies reviewed were selected from three electronic databases: Proquest, Taylor & Francis, and Science Direct within 25 years time span (1995-2019). The results of the scoping review indicated that the majority of the studies recognize a shift both in terms of content and pedagogy to keep its relevance to professional demand. The shift needs to more emphasize on content as a gap still exists between auditing educators and practitioners.

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Section: Resultsmentioning

confidence: 99%

Section: The Relevance Of Auditing Education From the Aspect Of Contentmentioning

confidence: 99%

Section: The Relevance Of Auditing Education From the Aspect Of Contentmentioning

confidence: 99%

Section: The Relevance Of Auditing Education From the Aspect Of Contentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review

Irafahmi¹

2019

JABE

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‘This Isn’t My Expectation’: Excel in Auditing

Irafahmi

Williams

2021

AJBA

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Manuscript type: Research paper Research aims: This study examines the perceptions of undergraduate accounting students about the use of Excel in an auditing course. Design/Methodology/Approach: A qualitative interview design is employed in this study. A total of 20 participants shared their perceptions in three group interviews. Their statements were analysed using thematic analysis. Research findings: Themes of agility and undesirability appeared central to the experience of Excel usage in auditing. The agility theme refers to students’ rapid adaptation to the use of Excel for auditing purposes. The undesirability theme deals with students’ expectations of using software beyond Excel. Theoretical contribution/Originality: This study generated an understanding of expectations around technology from the perspective of accounting students, which is rarely examined. For students, the future of the accounting and auditing profession relies on up-to-date technologies, and universities should provide experiences in accessing and learning to use such technologies in accounting education. Practitioner/Policy implications: The findings of this study provide an understanding for accounting educators and higher education institutions about the expectations of students related to the type of technology that must be covered in accounting curricula. Research limitations: This study collected data from only one public university in Indonesia. Students’ perceptions in this institution may not be the same as those in other institutions. Caution must be taken when generalising and interpreting the findings to other institutions.

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Research on the Teaching Reform of Auditing Course based on Four-Dimensional Integration

Zhang¹,

Shen²,

Xue³

et al. 2023

Proceedings of the 2022 3rd International Conference on Artificial Intelligence and Education (IC-ICAIE 2022)

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To strengthen audit learning professional course reform and practicability, this paper strives to cultivate applied audit talents. According to the analysis of current accounting auditing courses teaching and educational reform necessity, we focus on the optimization of curriculum content, teaching method innovation, audit case teaching and curriculum evaluation of four dimensions, and have constructed a four-dimensional integration system of audit course teaching reform with "course + case + training + assessment ". The research proposes a corresponding solution measure and provides a theoretical basis for audit teaching reform and train of thought for reference.

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Analyzing pedagogical approaches used in second auditing courses

Cited by 5 publications

References 15 publications

Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review

Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review

‘This Isn’t My Expectation’: Excel in Auditing

Research on the Teaching Reform of Auditing Course based on Four-Dimensional Integration

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