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This paper examines two dimensions of concurrent verbal protocol validity. First, whether verbalization affects process and outcome (reactivity) was examined by comparing concurrent verbal protocol traces with those from a computer search process tracing method, the latter being a complete trace of information acquisition from experimental materials. Earlier findings that verbalization affects time were confirmed. However, verbalization did not affect amount and pattern of acquisition or accuracy of judgments. Second, whether concurrent verbal protocols are complete was examined by comparing concurrent verbal protocol and computer traces that were simultaneously obtained in a treatment in which subjects verbalized as they acquired information from the computer. The verbal traces less completely captured information acquisition behavior than computer search. This suggests that, although concurrent verbal protocols provide greater insight into decision behavior than computer search, the latter is a more reliable information‐acquisition trace. Thus, if information acquisition is of primary interest and if computer search activities can be naturally integrated into performing the primary task, computer search is preferred to concurrent verbal protocols. However, if information use or retrieval from long‐term memory is of primary interest, concurrent verbal protocols are preferred to computer search. Finally, this paper examined whether the simultaneous use of concurrent verbal protocols and computer search provides traces of information acquisition and use that are as complete as when each method is independently applied. Although computer search tended to limit subjects verbalizations of evaluative operators, this effect may be eliminated by practice on the computer prior to collecting data.

ABSTRACT:Although lower-level auditors increasingly carry out mandatory analytical procedures (APs) in audits, they do not perform as well as partners and managers. In order to improve performance in APs by lower-level auditors, we investigated tasks requiring creativity, where training in metacognition-consciously thinking about one's thought process-improves task performance. As a result, we train lower-level auditors to use a sequential thought process comprised of two metacognitive skills: divergent thinking, where they generate explanations for unusual evidence, followed by convergent thinking, where they evaluate explanations generated and eliminate those judged infeasible. To test the efficacy of our training, we conducted an experiment with three conditions: both divergent and convergent thinking, divergent thinking only, and a control. We found that training auditors in only divergent thinking increases both the number and quality of explanations generated for an unusual situation. However, the combination of divergent and convergent thinking training leads to improved explanation generation over divergent thinking alone and, more importantly, leads to a greater likelihood of generating and choosing the correct explanation.

This paper describes how the Resource-Enriched Learning Model (RELM), an active student-centered approach to faculty development and course design, delivery, and evaluation (Lavoie 2001), has been applied to develop an online Master of Science in Accounting Program. With its focus on the processes underlying quality teaching and learning, RELM provides faculty with a skill set learned in the same environment that they ultimately will create for their students. Having experienced active learning firsthand in the online environment, faculty are better prepared to create a similar learning environment for their students.

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