Is the Pause Method in Teaching Auditing Applicable in a Different Educational Environment? A Replication

Abstract The Braun and Simpson’s (2004) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students’ oral, written and interpersonal communication skills. In addition, it is more beneficial to the learning process and m...

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Bibliographic Details
Published inAdvances in Accounting Education: Teaching and Curriculum Innovations Vol. 24; pp. 181 - 194
Main Authors Chen, Theodore T. Y, Zhou, Qiang, Fang, Hui, Wang, Yanling
Format Book Chapter
LanguageEnglish
Published Emerald Publishing Limited 05.10.2020
Subjects
Accounting & Finance
Accounting education
Accounting/accountancy
pedagogical approach
auditing
learning style
Greater China
replication study
Pause method
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Summary:Abstract The Braun and Simpson’s (2004) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students’ oral, written and interpersonal communication skills. In addition, it is more beneficial to the learning process and more enjoyable than the lecture-only method. The extent of achieving both of these is dependent on the type of activity that is consistent with the student’s preferred Pause method activity. Students will achieve higher examination scores when following their preferred Pause activity. Our study replicates the Braun and Simpson’s study in Greater China using one university in Hong Kong and one in mainland China as students in these jurisdictions are more passive learners and their value of learning more extrinsic than intrinsic. The results are similar to the Braun and Simpson’s study, thus enhancing the universality of the “Pause” method.
ISBN:9781838672362
1838672362
ISSN:1085-4622
DOI:10.1108/S1085-462220200000024017