Purpose This paper aims to report on an investigation to understand factors influencing students learning approaches in the discipline of auditing. Design/methodology/approach By using the Approaches and Study Skills Inventory for Students research instrument the learning approaches of students in auditing at a South African residential university were measured on both undergraduate and postgraduate levels. This was followed by focus group discussions to obtain a deeper understanding of the factors that influenced the ways their audit studies were approached. Findings The results revealed a contrasting view with that presented in the literature, in that senior students were more inclined to adopt a surface approach. This could be attributed to learning environment dimensions such as the teaching and assessment practices as well as students’ perceptions of the workload. Further statistical analysis revealed that gender and race influenced students’ learning approaches at specific levels. Research limitations/implications The data are drawn from audit students at a residential university in South Africa; the findings of the study may thus not be generalisable beyond that context. Originality/value The study extends the existing student learning literature by adding perspectives from the discipline auditing. It could stimulate educators’ scholarly interest in pedagogic research which could contribute to curriculum and teaching method changes that equip audit educators to promote deep learning.

The purpose of this study is to determine whether the information and communication technology (ICT) adoption profiles of accounting students at a South African University influenced their perceptions of the usefulness of a technologically enhanced learning (TEL) opportunity.The findings suggest that the South African accounting students' ICT adoption profiles differ from global profiles as their distribution curve is skewed to the left favouring ICT adoption. Statistically significant differences were noted between gender groups, but no culturally-based digital divide emerged. Despite the differences noted, the majority of students, irrespective of ICT adoption profiles, their gender or culture agreed that the learning value of an online simulation was more beneficial than traditional teaching methods. It can therefore be concluded that well designed TEL opportunities, which add value to students' learning experience, will be well received by students irrespective of their ICT adoption profiles.

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Extant research shows that blended learning environments are widely accepted by students mainly because of the flexibility it offers. However, there is very little research that focuses on students’ preferences within a holistic blended learning environment and the contribution that a component makes to the learning of the subject matter, especially in large class settings. The purpose of this study is to investigate students’ perceptions of blended learning components in a holistic blended learning environment and whether these perceptions vary for students with different academic performance levels. A mixed method approach was used in this study performed at a residential university in South Africa and the results indicate that auditing students do have a clear preference for specific components within the environment and significant differences exist between the preferences of different academic performance levels. Such insights allow lecturers to adjust the resources and focus of the different components implemented in a blended learning environment.