Learning in the Auditing Profession: A Framework and Future Directions

Bart Dierynck*, Kathryn Kadous, Christian P. H. Peters

*Corresponding author for this work

Research output: Working paperScientificpeer-review

Abstract

Rapid changes in capital markets, expanded assurance models, and technological developments have increased the need for auditors to learn in the workplace. Drawing on literature in auditing and workplace learning, this paper develops the Auditor Workplace Learning Framework. Based on a general workplace learning framework by Jacobs and Park (2009), the Auditor Workplace Learning Framework distinguishes auditor learning processes along three dimensions: the location of learning, the extent of planning involved in the learning process, and the role of the supervisor. We review the auditing literature, classifying papers that directly or indirectly improve our knowledge of auditor learning into our framework to identify gaps in our understanding of the auditor learning processes. Our study provides a comprehensive view of auditor learning processes and provides suggestions for future research aimed at improving auditor learning.
Original languageEnglish
Place of PublicationTilburg
PublisherSSRN
Number of pages66
Publication statusIn preparation - 2 Dec 2019

Keywords

  • Auditing
  • Workplace learning
  • Expertise development
  • Auditor expertise

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