Consolidating the student voice using think aloud protocols

Schonfeldt, Nikki; Hancock, Phil; Birt, Jacqueline

doi:10.1016/j.jaccedu.2020.100683

Cited by 2 publications

(4 citation statements)

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“…Verbal protocol analysis has previously been used to obtain an understanding of the processes that auditors follow when performing various types of tasks, such as analytical review (Blocher and Cooper 1988;Biggs et al 1988) and internal control evaluation and audit scope determination (Biggs and Mock 1983). Recently, Schönfeldt et al (2020) used this method 8 to find the concepts in consolidated financial statements that students have difficulty understanding or applying. Schönfeldt et al (2020) suggest that verbal protocol analysis could be applied in other educational studies to develop teaching innovations.…”

Section: Research Design Research Methodologymentioning

confidence: 99%

“…Recently, Schönfeldt et al (2020) used this method 8 to find the concepts in consolidated financial statements that students have difficulty understanding or applying. Schönfeldt et al (2020) suggest that verbal protocol analysis could be applied in other educational studies to develop teaching innovations.…”

Section: Research Design Research Methodologymentioning

confidence: 99%

“…8. Schönfeldt et al (2020) name their methodology "Think Aloud Protocols (TAPs)," which refers to the same concept as concurrent verbal protocols.…”

Section: Research Design Research Methodologymentioning

confidence: 99%

“…Recently, Schönfeldt et al (2020) used this method to find the concepts in consolidated financial statements that students have difficulty understanding or applying. Schönfeldt et al (2020) suggest that verbal protocol analysis could be applied in other educational studies to develop teaching innovations. Verbal protocol analysis is a good fit for a process‐oriented study because it provides rich granular data that are especially valuable for analyzing complex tasks (Biggs and Mock 1983, 237) such as FV auditing.…”

Section: Methodsmentioning

confidence: 99%

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Novice Auditors and Audits of Fair Values: Knowledge and Skill Requirements^*

Boritz,

Timoshenko

2024

Accounting Perspectives

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Novice auditors are increasingly being asked to perform tasks that were not expected of them in the past, including evaluation of fair values (FVs). This study contributes to the auditing literature by investigating novice auditors’ competencies required for correct performance of FV auditing tasks, identifying weaknesses, and suggesting actions that could be taken by educators and practitioners to address those weaknesses. Using the audit of goodwill impairment under IFRS as the exemplar task for identifying FV auditing competencies, we create a normative process table for the task based on accounting and auditing standards and authoritative valuation literature. We analyze the verbal protocols of novice auditors while they perform the task and compare their processes to the normative table to understand weaknesses in their competencies. Our findings are of interest to auditing educators and audit firm personnel responsible for staff training programs, audit program development (e.g., checklists), supervision, and review.This article is protected by copyright. All rights reserved.

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Section: Research Design Research Methodologymentioning

confidence: 99%

Section: Research Design Research Methodologymentioning

confidence: 99%

“…8. Schönfeldt et al (2020) name their methodology "Think Aloud Protocols (TAPs)," which refers to the same concept as concurrent verbal protocols.…”

Section: Research Design Research Methodologymentioning

confidence: 99%