The effectiveness of interactive professional learning experiences as a pedagogical tool: Evidence from an audit setting

This paper describes an interactive professional learning experience (IPLE) and provides guidance for implementing an IPLE in an audit classroom. The IPLE described in this paper exposes students to a realistic practice environment within the classroom by bringing practitioners together with students in a professional supervisory setting. Practitioners review students’ work and then meet with students one-on-one to provide feedback on their work. We also document evidence of the pedagogical value of an IPLE by using a between-subjects experimental design in which learning outcomes for participants are compared to a control group that received the same instructions and completed the same written assignment, but did not participate in the professional interaction. In addition, pre- and posttests of students’ audit knowledge allowed for a within-subjects self-assessment of knowledge acquisition. The results strongly suggest that participation in the IPLE improves students’ performance on a skills test of relevant audit material and increases their self-perceptions of knowledge gained. In addition, results indicate that both students and audit professionals consider the IPLE a positive professional learning experience.

► Paper describes an interactive professional learning experience (IPLE) in an audit classroom. ► Practitioners are brought together with students in a supervisory setting. ► Students evaluate the control environment and assess fraud risk. ► The IPLE has documented benefits for both students and professionals.