Teaching auditing using cases in an online learning environment: the role of ePortfolio assessment

While teaching auditing using cases is regarded as an effective approach, spatial separation of students and teachers in online contexts can restrict the application of case teaching. This study examines an undergraduate auditing course implemented to address this challenge by integrating case teaching with ePortfolio assessment. Students’ written ePortfolio submissions and scores were analysed. Results show that despite spatial separation of the online learner from peers and teachers, integrating case teaching with ePortfolio assessment elicits learner behaviour desirable in online auditing courses. This approach enables online learners’ self-directed engagement as compared to instructor-led case teaching in conventional teaching contexts. Based on a new pedagogical approach for teaching auditing trialled in reduced (or absence of) face-to-face interaction, this study informs course design in auditing. It demonstrates that active student engagement, which presupposes an instructor’s role to facilitate student involvement in case discussions, can be implemented in online teaching of auditing.