|
A Conceptual Framework for Teaching Auditing Theory
|
Shahrokh Shahrabi   , Hossein Etemadi * , Ali Rahmani , Javad Rezazadeh |
| Tarbiat Modares University |
|
|
Abstract: (384 Views) |
The primary objective of this research is to construct a conceptual framework that facilitates the instruction of auditing theory. Historically, prior to the seminal work of Matuz and Sharaf (1961) and the recognition bestowed upon the committee on basic auditing concepts (1969), the field of auditing witnessed a dearth of attention towards theoretical development. Furthermore, as posited by Dennis (2015), there remains a pressing need for continued growth and advancement in this area. It is important to note, however, that this study does not center on the philosophical and methodological aspects of theory construction. Rather, its principal aim is to offer pedagogical support by presenting a comprehensive conceptual framework that encompasses the existing concepts and theories of auditing.
To achieve this conceptual framework, a mixed research method was employed. According to this approach, four main themes, including "micro and macro concepts and theories," "utilization of other sciences in explaining auditing concepts and theories," "teaching tools and methods," and "learning approaches," were identified and substantiated. The perspectives of experts were documented through questionnaires and primary and secondary interviews, involving a total of 61 participants. These opinions were initially analyzed using two statistical techniques, namely "factor analysis" and "structural equation modeling," which facilitated the classification of concepts and theories into micro and macro categories. Additionally, the effectiveness of employing concepts from other sciences, teaching tools and methods, and learning approaches was assessed to extract the most influential explanatory components as the findings of this research.
Ultimately, the conceptual framework for teaching auditing concepts and theories was formulated as a four-dimensional conceptual structure, complemented by a decision tree for selecting optimal teaching strategies for educators.
|
|
| Keywords: Teaching auditing, Learning auditing, Theory and Concept of auditing, Teaching strategy of auditing |
|
|
Full-Text [PDF 1344 kb]
(200 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2023/10/9 | Accepted: 2023/12/4 | Published: 2024/11/29
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
