A programme for future audit professionals: using action research to nurture student engagement

Abstract

Professionals require decision-making skills as well as technical knowledge. One might assume that their university education prepares them for this role yet, and least for future audit professionals, traditional text – and lecture – methods dominate teaching practice. This Participation Action Research study develops with auditing students a practice-informed, computer-based and judgement-orientated learning programme. We seek to identify ways in which student engagement in such decision-making dilemmas can be created and improved. Logs, student-surveys and notes from an independent observer document the longitudinal process. Findings identify features that improve student engagement and a contribution of the project is in revealing the value of removing technical and in-class social barriers. Implications for nurturing higher-level learning and for serving professional curriculums generally conclude the study.

Keywords:

• Profession
• education
• engagement
• audit judgement
• computer aided learning (CAL)

Acknowledgements

The authors wish to acknowledge the participation of our students who provided their valuable input to the study, to colleagues providing input at the Accounting Association of Australia and New Zealand and to the anonymous reviewers for this journal.

Disclosure statement

This article has not been published previously and will not be simultaneously under consideration for publication elsewhere. There is no known anticipated financial benefit to derive from this publication.

Notes

1. Audit working papers are the documented evidence of the auditor’s processes and decisions (Coglitore and Matson 2007).

2. The profession, standard setters and institutional workload rules grant little space for negotiation with outsiders.

3. No assessment was performed in 2008 as the class was offered in a shortened version by visiting staff. In 2003–2006 other class structure prohibited continuance of these labs.

4. Questions 1–4 are used in all years and for all exercises; Question 5 is added after feedback from 2007 students indicating their desire to express their support for the exercises.

5. The 2010 class has fewer respondents (six of 15 students; Table 2) because the survey was distributed after examinations had concluded. Some students left campus or were disconnected from the system on completion of their studies.