The Effect of Flipped Classroom on Self-efficacy and Satisfaction of Computer Auditing

In this paper, we aim to explore the effect of flipped classroom teaching model on computer auditing learning self-efficacy and satisfaction. This research used experiment design method to establish a laboratory experiment that builds a flipped classroom empirical model to examine its differences from self-learning and traditional teaching methods for learning computer-assisted audit techniques and tools. The empirical testing of flipped classroom for learning computer auditing software is applied to the questionnaire to test the empirical results. The result shows that traditional teaching method is not significantly related to computer auditing self-efficacy, but flipped classroom method is significantly positive related computer auditing self-efficacy. It shows the flipped classroom teaching method can effectively improve computer auditing learning effectiveness. In addition, the result also shows that there is a significant positive correlation between computer auditing self-efficacy and teaching satisfaction. It shows the flipped classroom teaching method can effectively enhance the confidence to learning CAATs and increase their belief for using computer software.