Impact of an Audit Reporting Expert System on Learning Performance: A Teaching Note
Robert S. McDuffie
Missouri State University - School of Accountancy
Murray State University - Accounting Department
Accounting Education (UK), Vol. 15, No. 1, pp. 89-101, March 2006
Audit reporting is a complex process, requiring knowledge of various reporting issues and corresponding report formats. To address the difficulty of presenting audit reporting concepts to students, the authors constructed and used an audit reporting system, named AUDPORT, in their first-level auditing classes at two major state universities. This paper reports the use of AUDPORT as a teaching aid and its impact on students' performance.
Number of Pages in PDF File: 13
Keywords: audit reporting, expert systems, auditing, pedagogy
JEL Classification: M49, A22
Date posted: May 26, 2006
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