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Impact of an Audit Reporting Expert System on Learning Performance: A Teaching Note

Accounting Education (UK), Vol. 15, No. 1, pp. 89-101, March 2006

13 Pages Posted: 26 May 2006  

Robert S. McDuffie

Missouri State University - School of Accountancy

Murphy Smith

Texas A&M University-Corpus Christi

Abstract

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.

Keywords: audit reporting, expert systems, auditing, pedagogy

JEL Classification: M49, A22

Suggested Citation

McDuffie, Robert S. and Smith, Murphy, Impact of an Audit Reporting Expert System on Learning Performance: A Teaching Note. Accounting Education (UK), Vol. 15, No. 1, pp. 89-101, March 2006 . Available at SSRN: https://ssrn.com/abstract=904401

Robert Stephen McDuffie

Missouri State University - School of Accountancy ( email )

Springfield, MO 65804
United States

Murphy Smith (Contact Author)

Texas A&M University-Corpus Christi ( email )

6300 Ocean Drive, Unit 5808
O’Conner Building - Room 333,
Corpus Christi, TX 78412
United States

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