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

See all articles by Robert S. McDuffie

Robert S. McDuffie

Missouri State University - School of Accountancy

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

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 Stephen 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-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

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