The impact of flipped classroom design on an advanced auditing and assurance class in Ghana

ABSTRACT

The study quantitatively explores the differential impact of a Flipped Classroom approach (FC) on specified learning outcomes in an Advanced Auditing and Assurance class for a one-year master’s in accounting Programme. It uses a dataset from a Ghanaian university to compare a flipped-classroom approach to a traditional teaching approach. The findings suggest that FC comparatively reduces pre-exam anxiety, improves student’s exam scores, and enhances knowledge retention. This study is among a few that explore the impact of FC on Accounting courses in a cultural setting that comparatively adapts slowly to change, and it improves our understanding of different teaching and learning approaches in different contextual, cultural, and geographical settings.

KEYWORDS:

• Advanced auditing and assurance
• exams scores
• flipped classroom
• knowledge retention
• pre-exam anxiety

Disclosure statement

No potential conflict of interest was reported by the author(s).

Notes

1 Parenthesis embedded in quotes are the authors own emphasis.

2 The learning outcomes anticipated at the end of the course included (1) Students ability to understand, contextually review and critique contemporary auditing concepts, as well as current regulations and practices in auditing and risk assessment, (2) explain, evaluate, and form an opinion about the recent contentions within audit practices in its current form (3) understand common non-audit engagements, services, and reports, (4) identify and properly respond to ethical dilemmas in the auditing profession, (5) explain, critique and engage in effective conversation with professional peers regarding contemporary issues in auditing.

3 Naik et al. (2020) confirm the positive impact of technological intervention on learning outcomes because technology liberalises access, frees time from mundane and routine activities, and allows for dynamism, hence encouraging the application of high order cognitive skills.

4 Nsor-Ambala (2021) provides a detailed analysis and empirical justification for the pre-exam anxiety instrument.

5 This means two students who were not present at the orientation did not partake in this exercise.