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This chapter introduces linguistic delivery style to auditing research, demonstrates how linguistic delivery style relates to client credibility, and shows how linguistic delivery style and client credibility influences auditors’ judgment. Two hundred auditors participated in an analytical procedures task. The results indicate that high client credibility and powerful linguistic delivery style increase the auditor's assessed likelihood that the explanation accounts for the fluctuation and decrease their intent to perform additional testing. Moreover, powerless linguistic delivery style from an otherwise high credibility client leads to auditor judgments and intentions that are indistinguishable from those that arise from a low credibility client. Finally, evidence indicates that linguistic delivery style is a fourth component of credibility.

The chapter evaluates the value of practice-based teaching and learning on a UK postgraduate unit and describes the development of conceptual models for the student practice-based experience.

Student experience is explored through the use of an in-depth case study. Student understanding is explored through an exit survey of students.

Student experience of the unit was positive and negative. Positive experiences stem from good client communications, a motivated student team, and the buzz of a real project. Positive experiences appear to lead to a perception of pride in outcomes and personal transferrable skills. Negative experiences stem from the lack of life experience, language difficulties, client unavailability, lack of subject knowledge, and literature gaps which left students feeling ill-equipped to deal with the international group context. Negative experiences lead to stress and poor group development.

The study is based on a single simple case. The methodology has sought to reduce problems with internal validity and bias. The data collection and analysis methods are repeatable and we encourage other academics to test our conceptual models and conclusions.

Conceptual models for positive and negative experience are proposed.

The study suggests there is a balance to be sought between providing a positive student experience and practical learning. Practice-based learning adds significant value to the student in terms of improved understanding of hard and soft tools, but may need to be based upon positive and negative experience.

The Giving Voice to Values (GVV) program takes a unique approach to ethics education by shifting the focus away from a philosophical analysis of why actions are unethical to a focus on how individuals can effectively voice their values to resolve ethical conflict. The authors explore how peer feedback and peer assessment, when implemented within a GVV module, can increase students’ understanding of ways to resolve ethical dilemmas, increase student engagement, and increase confidence in confronting unethical actions. The findings indicate that the use of peer feedback and assessment increases students’ understanding of ways to resolve ethical dilemmas, increases confidence in confronting unethical actions, and student attitudes suggest that assessing peers is a way to learn from each other and enhances interaction/engagement of students in the course. The teaching methods described in this study can easily be implemented in any specific discipline or accounting ethics course.

To meet the needs of the professional environment sector, environmental science graduates need to be suitably equipped in terms of their knowledge, understanding, and skills. At the University of Southampton, the first-year module Environmental Science: Concepts and Communication aids students in their journey into Environmental Science by preparing them to face the challenges of university study and beyond. This module thus engages students in independent learning and provides them with opportunities to develop and enhance the skills necessary to do so. Formative and student-led activities and tasks are considered important tools to achieve this aim. This review provides an overview of selected formative and student-led activities with focus on methods and approaches, values and benefits, and the practicalities of delivery. Three assessments are reviewed: a practice essay, a communication exercise, and a practice presentation. The intended benefits and value of these assessments are (1) engagement with environmental issues and topics and (2) development and enhancement of study skills. The value of such work is only realized, however, with student engagement. Delivering this module has demonstrated that formative elements are most effective when orientated to tutor group activities. Motivation for engagement appears most effective when the visibility – or absence – of students’ work is brought to the foreground through working in small groups. There is added value in that the collation and sharing of feedback within a small group permits students to learn not only from their own work but also from their peers.

This study compares quality assurance across two case studies in the UK; a commercial organization operating in the private sector and a university. Case Study A is a private education organization specializing in the delivery of business and management programs. Case Study B is a university that delivers courses across four academic schools and through a number of partnerships. The business school offers a range of undergraduate and postgraduate degrees in business management, economics, accounting, events, tourism, marketing, entrepreneurialism, and human resources. Semi-structured interviews were conducted with 11 organizational members from across the two organizations including 8 academics/tutors, 6 of whom are also employed as external examiners and/or external quality assurers (EQAs). The study compares the remit of both EQA working on behalf of awarding bodies and external examiners working on behalf of universities. The EQA role is conceptualized as an “arbiter of standards” whereas the external examiner is more likely to be considered as “critical friend.” This variance in conception has important implications for the way the process of quality assurance is conducted and utilized in support of program and institutional development. The research finds that one of the most significant differences between quality assurance processes in Case Studies A and B is the way in which student feedback is collected and utilized to support and enhance the process of review. This chapter provides recommendations designed to capitalize on the value of the quality assurance process through greater alignment of teaching and assessment strategy and policies and procedures in practice.

Universities across the globe have had to rethink how the significant resources devoted to learning, teaching, and assessment might be reconfigured to better support student learning across different modes of delivery. A focus on ‘flexibility’ in assessment arrangements supports the need to be responsive to the requirements of a changing and increasingly uncertain higher education landscape across Africa and elsewhere in the world. This chapter explores how professors and lecturers in higher education can deliver effective assessment processes that meet the demands of online and blended learning environments. Flexibility in assessment is about responding to students’ individual learning needs as well as the needs of the curriculum. The key is making assessment relevant to the students. The proliferation of learning technologies and tools, coupled with the increasing diversification of student profiles and pathways through programmes, provides the context for developing flexible assessment. Here technology is a key enabler for personalised and active blended learning experiences. This chapter considers practical ideas and strategies for inclusive, authentic, and flexible assessment task design, delivering effective feedback, and ensuring quality and consistency within assessment processes – all of which are relevant in an era of COVID-19 pandemic disruptions in higher education.

This chapter investigates the history, antecedents and drivers for the latest Fire and Rescue National Framework for England, published in 2018. It reviews the previous five national frameworks published since the first was introduced in 2004 and evaluates them against the model outline in Chapter 2. The authors suggest that that political expediency and speed of delivery have played a greater role in their development than improving services, increasing public safety and providing assurance to the public. It therefore highlights some key areas for improvement in both the national framework and in its implementation.

In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report using survey methods. This exploratory mixed-method study aims to combine a quantitative analysis of learners’ academic performance on an online Financial Accounting course with a more in-depth exploration of learner experiences using qualitative methods. The quantitative findings suggest that student previous educational qualifications, age and experience of studying a similar subject are strongly associated with CMA completion, which is also linked to scores on other pieces of assessed work. The qualitative results show that from the learners’ perspective, diversifying assessment methods, introducing low-stakes assessment activities and creating opportunities for situational interest are viewed as key aspects of online CMA design. This paper concludes with discussing the implications of the study for designing and delivering online courses in accounting, particularly in the light of the growing popularity of massive open online courses (MOOCs).