TY - UNPB
T1 - Learning in the Auditing Profession: A Framework and Future Directions
AU - Dierynck, Bart
AU - Kadous, Kathryn
AU - Peters, Christian P. H.
PY - 2023
Y1 - 2023
N2 - 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.
AB - 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.
KW - Auditing
KW - Workplace learning
KW - Expertise development
KW - Auditor expertise
M3 - Working paper
BT - Learning in the Auditing Profession: A Framework and Future Directions
PB - SSRN
CY - Tilburg
ER -