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Analyzing Pedagogical Approaches Used in Second Auditing Courses

Sat, January 14, 7:30 to 8:30am, TBA

Abstract

We surveyed members of the Auditing Section of the American Accounting Association to identify types of programs that offer second auditing courses, textbooks used for each course, and learning activities. Respondents (n=252) identified unique activities perceived to extend the course beyond the textbook basics. Results reveal textbooks used for first and second auditing courses, learning objectives, website resources, manual and computerized cases and group projects, software programs, video presentations, supplementary materials, and an analysis of national syllabi. These results from a diverse group of institutions should provide input to improve auditing education.

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