Two Truths and a Lie: Introduction to Deception Detection

A plethora of research exists relating to active student learning, engagement, and pedagogical best practices. Unfortunately, related to auditing and forensic accounting, there are not many classroom activities aligning the aforementioned areas. This activity bridges said gap with an engaging exerci...

Full description

Saved in:
Bibliographic Details
Published in:Issues in accounting education 2023-05, Vol.38 (2), p.85-93
Main Authors: Davidyan, Julia Y., Huels, Brian W., Gissel, Jodi L.
Format: Article
Language:English
Subjects:
Accounting
Active learning
Deception
Educational objectives
Pedagogy
Student participation
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:A plethora of research exists relating to active student learning, engagement, and pedagogical best practices. Unfortunately, related to auditing and forensic accounting, there are not many classroom activities aligning the aforementioned areas. This activity bridges said gap with an engaging exercise using the well-known “two truths and a lie” game. The activity's learning objectives include (1) identifying common signs of deception that may be present in interactions during auditing or forensic accounting engagements, (2) demonstrating the ability to determine when an individual may be using deception in interactions, and (3) demonstrating professional writing skills. Students create a short, simple video as a base for the activity, then engage in a subsequent review of assigned materials, group discussion, and an individual written self-reflection. Implementation results indicate this activity is a valuable learning experience, increases student knowledge about deception detection, and provides a unique platform for students to explore cues of deception.
ISSN:0739-3172
1558-7983
DOI:10.2308/ISSUES-2021-054