This technique creates opportunities for students to have unique assignments encouraging student to student teaching and can be applied to assignments in any accounting course (undergraduate and graduate). This testing method has been used in Intermediate I and II, Individual Taxation, and Corporate Taxation.
Menk, K.B. and Malone, S. (2015), "Creating a Cheat-Proof Testing and Learning Environment: A Unique Testing Opportunity for Each Student", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 16), Emerald Group Publishing Limited, Bingley, pp. 133-161. https://doi.org/10.1108/S1085-462220150000016007
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