The Impact of Pre- and Post-Lecture Quizzes on Performance in Intermediate Accounting II

Posted: 4 Aug 2011 Last revised: 23 Oct 2013

Date Written: December 15, 2012

Abstract

The purpose of this paper is to report the results of an investigation of the impact of online quizzing on accounting majors’ examination performance in the second intermediate accounting course. Specifically, course sections with no quizzes, post-lecture quizzes, and a combination of pre- and post-lecture quizzes are compared. The data is based on 666 students completing Intermediate Accounting II at a large public university in the United States. Results suggest that using both pre- and post-lecture quizzes can lead to improved student preparation, increased student participation during class discussions, more effective use of lecture time, and significant improvement on students’ performance on subsequent examinations. Significant interactions between GPA and the presence of pre- and post-lecture quizzes indicate that the effectiveness of specific quiz formats is contingent upon student aptitude level. Students with low GPAs benefit more from the addition of post-lecture quizzes while students with higher GPAs benefit more from the addition of pre-lecture quizzes.

Keywords: intermediate accounting, financial accounting, quizzes, testing effect, examinations

Suggested Citation

Brink, Alisa Gabrielle, The Impact of Pre- and Post-Lecture Quizzes on Performance in Intermediate Accounting II (December 15, 2012). Issues in Accounting Education 28 (3): 461-485. doi:10.2308/iace-50445, Available at SSRN: https://ssrn.com/abstract=1904714 or http://dx.doi.org/10.2139/ssrn.1904714

Alisa Gabrielle Brink (Contact Author)

Virginia Commonwealth University ( email )

301 W. Main St.
PO Box 844000
Richmond, VA 23284
United States

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