Abstract:
There is a paucity of literature investigating peer review as an aspect of accounting and auditing education. This study investigates students’ perceptions of peer review as a method to develop professional competencies. It reports on a peer review intervention, the so-called TUTBuddy, introduced in an undergraduate auditing course. A mixed method approach was followed that showed that students perceived the intervention as having positively influenced the development of their competence in nine areas. A positive relationship was found between the students’ perceived development of these competencies and their own academic performance. The study also draws attention to students’ interpersonal perspectives, and suggests Ubuntu dimensions that can be emphasised to promote interconnectedness between an individual student and their peers. The study contributes to the peer review literature by showing its application in the auditing discipline, and by suggesting that an interpersonal frame of reference be considered to strengthen peer review as a social process.
