Iris Stuart, California State University, Fullerton

This study is designed to determine whether providing immediate feedback improves the analytical review skills for accounting students trained in a setting where feedback is not normally used. In this exploratory study, a combination of training and practice with explanatory feedback improved judgment accuracy for inexperienced student auditors performing analytical review tasks. Participants receiving both training and practice with feedback outperformed participants who received training and practice without feedback and other participants who received no training or practice. The results suggest that inexperienced accountants in an educational setting that provides little exposure to feedback might improve their analytical skills through teaching methodology that includes training and practice with explanatory feedback.


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