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A teaching concept for auditing – evaluation of the ILPA case

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  • Julia Baldauf
  • Sabine Graschitz
  • Claudia Müller

Abstract

The purpose of this paper is to answer the question: Does an innovative audit teaching concept and its application provide the required level of quality and adequacy for its purpose as a teaching resource for use in a higher education setting? To answer this question, data from a teaching resource (the ‘International-Learning-Platform-for-Accountancy’ as part of the Erasmus+ project ILPA) were analysed. A case study research design is applied to provide empirical evidence on the teaching resource’s quality and its application during three specific learning events. We find that: the teaching material fulfils the criteria developed by the main reference education literature, and from the students’ perspective the audit teaching resource as applied within a learning event, met their academic needs. This means that the design of this audit teaching resource is in line with existing literature, its instructional recommendations are manageable, and its application fulfils the needs of students.

Suggested Citation

  • Julia Baldauf & Sabine Graschitz & Claudia Müller, 2020. "A teaching concept for auditing – evaluation of the ILPA case," Accounting Education, Taylor & Francis Journals, vol. 29(4), pages 372-408, July.
    • Handle: RePEc:taf:accted:v:29:y:2020:i:4:p:372-408
    DOI: 10.1080/09639284.2020.1768568
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).

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