Abstract Reviews the book "Auditing," by Jack C. Robertson.

Abstract ABSTRACT: A theoretical framework is presented that decomposes educational evaluation into four functional types. The framework is used to (1) examine the evaluation function of learning activities typically found in undergraduate accounting courses and (2) to investigate the behavioral justification for the use of some learning activities in evaluation of student performance. The analysis provides accounting educators with insights into the role of learning activities in evaluating student performance. Educators stand to attain a better understanding of the strengths and weaknesses of their evaluation practices, the rationale for such practices, and the ways in which evaluation practices can be extended and improved.

Abstract This paper presents the results of a study conducted to identify and measure achievement of four educational objectives for introductory accounting and to analyze the importance of the objectives, in conjunction with other control variables, as predictors of intermediate accounting performance. Results tended to support the hypothesis regarding the usefulness of knowledge of achievement of specific introductory accounting objectives in predicting intermediate accounting performance. In addition, general ability and demographic control variables were shown to have significant explanatory impact. Generalizable conclusions were not reached concerning the relative importance of specific introductory accounting objectives.

Abstract The article reviews the book "Contemporary Auditing," by Larry P. Bailey.