Analyzing pedagogical approaches used in second auditing courses

Abstract

To help professors develop, design and improve second auditing classes, we surveyed members of the American Accounting Association's Auditing Section to identify programs that offer second auditing courses, the textbooks used for such courses, and the learning activities used. Total and second auditing course only respondents (n = 252 and n = 80, respectively) identified university, program, and auditing course demographics, while second auditing course respondents identified the classroom activities that extend the second auditing course beyond the basics found in textbooks. Results reveal the textbooks used for first and second auditing courses, learning objectives, website resources, manual and computerized cases, group projects, software programs, video presentations, supplementary materials, and an analysis of national syllabi. These results, drawn from a diverse group of institutions, can serve as a resource to help professors develop and improve the content for a second auditing course.