ABSTRACT
These Teaching Notes accompany “The Information Game”—a classroom resource designed to introduce the role of accounting, the value of information, the value of auditing, and the importance of auditor independence in an easy-to-use, fun, first-day exercise. Students experience the value of (accounting) information and auditing first-hand as the game is played. These Teaching Notes provide (1) additional commentary on the game, (2) post-game questions and (3) a summary of concepts, analogies, side-effects, and takeaways that help students appreciate the importance of accounting and auditing in the global market economy. We recommend a Dilbert cartoon to help summarize the importance of accounting and auditing in the global market economy. Finally, our survey evidence indicates that you are likely to find yourself referring back to the concepts and points made during the game for the remainder of your course.
