“…Existing SA and PA literature is extensive and encompasses many disciplines (Carvalho, 2013; Dijks et al , 2018; Hassan et al , 2014, p. 226; Hill, 2016; Patton, 2012; Schmulian and Coetzee, 2019; Seifert and Feliks, 2019; Sridharan et al , 2018; Wen and Tsai, 2006; Yu, 2020). Yet, few SA and/or PA studies focus on accounting education, and these studies vary in scope (either SA or PA), purpose (to examine the accuracy, the reliability and/or the validity of the assessment) and the student task (presentations, assignments, quizzes or tests).…”