Developmental and Evaluative Contextual Usage of Peer Assessment of Research Presentations in a Graduate Tax Accounting Course

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 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