Learning in the Dynamic Audit Environment: A Literature Review

Bart Dierynck*, Kathryn Kadous, Christian Peters

*Corresponding author for this work

Research output: Working paperOther research output

Abstract

Based on literature on auditor expertise and workplace learning, this paper develops the Auditor Workplace Learning Framework. The Auditor Workplace Learning Framework distinguishes three categories of learning processes based on the extent to which (1) learning is an important focus of a particular process and (2) the audit firm actively stimulates learning during a particular process. We distinguish learning while performing on the audit engagement, learning related to the audit engagement, and learning outside the audit engagement. We subsequently review the auditing literature, classify papers that directly or indirectly improve our knowledge of auditor learning in the three learning categories, and identify research gaps regarding the different auditor learning processes. This review is important because of the rapid developments in auditing, that are fueled by constant changes in capital markets, expanded assurance, and technology, have increased the importance of on-the-job learning. However, as the literature streams that help us to better understand learning processes in audit firms have developed independently, the time is ripe for a literature review that enables the development of a comprehensive view on auditor learning.
Original languageEnglish
Place of PublicationTilburg
PublisherSSRN
Number of pages70
Publication statusSubmitted - 2 Dec 2019

Keywords

  • Auditing
  • Learning
  • On-the-Job-Learning
  • Expertise

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