Creative Instruction in Accounting: Introducing and Analyzing Audit Evidence Through the Case for Christ

Abstract

This paper presents an example of a creative instruction case for an auditing course that utilizes an analogy of the evidence of the resurrection of Jesus Christ. Following Belief Perseverance Theory (BPT), the case builds upon students’ prior knowledge and Christian worldview of the evidence of the resurrection of Christ to enhance and support the learning and discussion of audit evidence and professional skepticism in the accounting field.