The effectiveness of interactive professional learning experiences as a pedagogical tool: Evidence from an audit setting

Maria H. Sanchez, Christopher P. Agoglia and Kevin F. Brown

Journal of Accounting Education, 2012, vol. 30, issue 2, 163-172

Abstract: This paper describes an interactive professional learning experience (IPLE) and provides guidance for implementing an IPLE in an audit classroom. The IPLE described in this paper exposes students to a realistic practice environment within the classroom by bringing practitioners together with students in a professional supervisory setting. Practitioners review students’ work and then meet with students one-on-one to provide feedback on their work. We also document evidence of the pedagogical value of an IPLE by using a between-subjects experimental design in which learning outcomes for participants are compared to a control group that received the same instructions and completed the same written assignment, but did not participate in the professional interaction. In addition, pre- and posttests of students’ audit knowledge allowed for a within-subjects self-assessment of knowledge acquisition. The results strongly suggest that participation in the IPLE improves students’ performance on a skills test of relevant audit material and increases their self-perceptions of knowledge gained. In addition, results indicate that both students and audit professionals consider the IPLE a positive professional learning experience.

Keywords: Interactive professional learning experience; Auditing education; Professional supervisory setting; Control environment; Fraud risk assessment (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:30:y:2012:i:2:p:163-172

DOI: 10.1016/j.jaccedu.2012.08.004

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