Factors to consider for effective critical thinking development in auditing students1

Abstract

For students to be able to adapt in a fast-changing, technology-driven world, they have to be critical thinkers. With critical thinking being viewed as a prized commodity, there is an increased emphasis on this vital skill in the auditing profession. The purpose of this article is to identify factors that should be considered for the effective development of critical thinking in auditing students through technology-based educational interventions. Principles of Interactive Qualitative Analysis (IQA) were followed whereby the perspectives of three groups of participants were obtained. A total of 30 factors (referred to as affinities in IQA methodology) were identified across the three groups. To identify key themes from these 30 factors, a thematic analysis was performed. The end result is six key themes, representing six key factors that should be considered to enhance the development of auditing students’ critical thinking through technology-based educational interventions. These include educator-related factors; student-related factors; technology-based educational interventions and tools; design and implementation of educational interventions; knowledge and skills to be developed through interventions; and teaching methodologies for critical thinking development. The findings of this article may have important implications for the auditing profession where educators are constantly challenged to seek innovative ways of developing critical thinking in their students.