An Exploratory Study Utilizing Virtual Student Teams in the Auditing Class

• In Event: Teaching, Learning and Curriculum 1

Abstract

At the 2013 IIA International Conference, a keynote speaker discussed the expansion of ‘virtual teams’ in the future audit environment and the anticipated increase in virtual collaboration among workers. This is reinforced by a Harvard Business report stating that in a survey of ‘knowledge workers,’ 79% reported working always or frequently in dispersed teams (Ferrazzi, 2014). As virtual teams become common in accounting firms, students will be expected to communicate virtually and complete complex work tasks in this environment. The current accounting curriculum does not adequately prepare students for this environment and the purpose of this project is to demonstrate that virtual team projects can be utilized in the classroom. This research project simulates the global, virtual work environment by examining perceptions of physical and virtual teams comprised of students at a U.S. university and students in an international business program in Thailand as they collaborated on an auditing case.

Authors

• Heidi H Meier, Cleveland State University

• Deborah Smith, Cleveland State University

• Tracy Porter, Cleveland State University