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Intermediate accounting and auditing: Does course delivery mode impact student performance?

Mary McCarthy, Michelle Kusaila and Lawrence Grasso

Journal of Accounting Education, 2019, vol. 46, issue C, 26-42

Abstract: This research examines two senior-level accounting courses taught in three different delivery modes (face-to-face, hybrid, and online) by the same instructor in each course with consistent curriculum in the three delivery modes. Multiple-regression results found significant effects for delivery mode and found the interaction between delivery mode and past student achievement on student performance on examinations in both courses to be significant. Intermediate Accounting III students in the online and hybrid modes significantly outperformed students in the face-to-face mode. Auditing students in the online mode significantly outperformed students in the hybrid and face-to-face modes. The findings lend support for the legitimacy of online accounting education.

Keywords: Online; Hybrid; Accounting; Auditing; Student performance (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1016/j.jaccedu.2018.12.001

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