Opening Doors: (in)Equity Audits in Accounting Education

An equity audit is a data-driven approach to identify and mitigate inequitable student achievement outcomes. Equity audits are a tool K–12 teachers and administrators use to incorporate data into decision-making, identify achievement gaps, and prompt remedial action. The working hypothesis behind equity audits is the existence of a subset of students who could meet high academic standards and produce exceptional work but are prevented from doing so by current resource allocation and andragogic (i.e., adult education) practice. This learning strategy presents a simple, four-step process to address inequitable student outcomes: find a goal, gather data, uncover root causes, and enact change. Data Availability: Contact the authors. JEL Classifications: I23; O42.