Accounting students’ performance in proctored online exams: early evidence from COVID-19 disrupted tertiary education learning

Abstract

Given the debate in tertiary institutions on the use of technology for assessments due to the coronavirus (COVID-19) pandemic, we compare the performance of accounting students in proctored paper-based and online exams. We examine exam scores across different demographic variables to provide early insights into the impact of these demographics on student performance. Our exploratory analyses indicate that students perform better in proctored online assessments than invigilated paper-based ones. The differences in student performance between these two assessment methods are associated with distinct factors, such as in-person and distance study modes, and student nationality. In summary, the findings of this study provide support for the adoption of online technology in managing exams.