Using "The Wave" to educate auditing students about the social pressures auditors face

What is it about?

This article presents a collaborative and experiential learning technique that can be used to engage new auditing students in a classroom, or junior auditors in a training session, to facilitate their understanding of the social complexities and pressures associated with auditing.

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Why is it important?

The case creates real-world social and psychological pressures, and requires a participant to navigate the social awkwardness of identifying poorly performing participants and to choose between the well-being of a handful of participants compared with the well-being of the entire class.