Learning in the Auditing Profession: A Framework and Future Directions

67 Pages Posted: 18 Dec 2019 Last revised: 5 May 2021

See all articles by Bart Dierynck

Bart Dierynck

Tilburg University

Kathryn Kadous

Emory University - Goizueta Business School

Christian Peters

Tilburg University

Date Written: May 5, 2021


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 Learning Framework. Based on a general workplace learning framework by Jacobs and Park (2009), the Auditor 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.

Keywords: Auditing, workplace learning, expertise development, cognition, auditor expertise

JEL Classification: M42, M53, D83

Suggested Citation

Dierynck, Bart and Kadous, Kathryn and Peters, Christian P. H., Learning in the Auditing Profession: A Framework and Future Directions (May 5, 2021). Available at SSRN: https://ssrn.com/abstract=3496805 or http://dx.doi.org/10.2139/ssrn.3496805

Bart Dierynck

Tilburg University ( email )

P.O. Box 90153
Tilburg, DC Noord-Brabant 5000 LE

Kathryn Kadous

Emory University - Goizueta Business School ( email )

1300 Clifton Road
Atlanta, GA 30322-2722
United States
404-727-4967 (Phone)

Christian P. H. Peters (Contact Author)

Tilburg University

P.O. Box 90153
Tilburg, DC 5000 LE

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