Virtual Learning, Real Effects: Does Delivery Mode Influence Students' Attainment?

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Abstract

We examine the impact of online teaching on the academic performance of undergraduate students in Brazil, focusing on the Certified Public Accountant (CPA) Exam. We employ a differences-in-differences (DiD) approach, leveraging the quasi-experiment caused by the COVID-19 pandemic, and find that transitioning to online teaching negatively impacts the performance of in-person students. Our findings reconcile prior conflicting evidence and contribute to informing policy discussions and the literature on the effects of digital technologies on education.

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