Video simulation of an audit: an experiment in experiential learning theory

Abstract

This paper reports the results of a controlled field experiment carried out to apply experiential learning theory to the teaching of auditing. The weakest aspect of traditional teaching method is the absence of concrete experience. In this experiment, a series of videotapes provide students with a 'feel' for what actually happens in an audit. The experiment involves the first three modes of the learning cycle, and assists students into the fourth mode. The performance of students in the experimental class is found to be significantly better than the control group.