Testing the effectiveness of teaching and learning methods in the field of auditing: Experimental research

The purpose of this study is to evaluate the effectiveness of teaching and learning methods in auditing field. Research method was to propound a semi-experiment with a three group Pre-test - Post-test. The statistical population includes all accounting and auditing students in the Islamic Azad Universities of Tehran province and the sampling method of availability. The independent variable is the education type and the dependent variable is the students' performance. In order to check the performance of the students, their audit course grades were taken at the end of the semester and the covariance test was used to analyze the data. The results showed that the teaching method used in the classroom was effective on the students' performance and according to the test statistics and ETA coefficient, 76.2% of the changes related to students' performance are explained by teaching methods. Also, a significant difference was observed between active and traditional teaching methods. Both the Activity-Based method (ABAL) and the Team-Based method (TBL) were more effective than the traditional method this way, while the Activity-Based teaching method was more effective than the team method. According to the results obtained from this study, it was estimated that the use of modern and accepted methods in accounting education can guarantee the learning and quality of accounting education in Iran.