International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss


Developmental and Evaluative Contextual Usage of Peer Assessment of Research Presentations in a Graduate Tax Accounting Course
Roger Lirely, Kerri M. Keech, Courtney Vanhook, Philip Little

Prior research has found mixed results on the utility of peer assessment as either a proxy for instructor grading or a means of providing ungraded feedback to peers. This study examined the correlation between peer-assessed and instructor-assessed research presentations in a graduate federal income taxation class over several semesters. Using identical criteria articulated in a grading rubric, both peer and instructor assessments were used to determine grades on the research presentations and to provide feedback to the presenters. The study found that although student-assigned grades were significantly higher than instructor-assigned grades both overall and across criteria, the student- and instructor-assigned grades tended to move in the same direction across students and criteria. These results suggest that peer assessment may not be suitable as a proxy for instructor grading but may be useful in providing ungraded feedback.

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