The use of case studies in developing students’ understanding of the concept ‘material misstatement’

Prerana Agrawal, Jacqueline Birt, Lyndie Bayne and Nikki Schonfeldt

Accounting and Finance, 2022, vol. 62, issue S1, 1307-1338

Abstract: We investigate the use of an audit case study in developing students’ understanding of the key concept ‘material misstatement’. Using semantic differentials, we explore changes in connotative meaning (reflecting emotional reaction) of undergraduate students at an Australian university. Shifts in class perspective indicate students perceive the concept as more useful and less fluid after the case study. We contribute to the audit education literature by focusing on this complex concept and developing teaching methodologies to enhance students’ learning. Results support inclusion of comprehensive case studies embedded with judgement and decision making, in accounting curricula to enhance understanding of complex concepts.

Date: 2022
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https://doi.org/10.1111/acfi.12824

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