Learning in the Auditing Profession: A Framework and Future Directions

64 Pages Posted: 18 Dec 2019 Last revised: 30 Nov 2023

See all articles by Bart Dierynck

Bart Dierynck

Tilburg University

Kathryn Kadous

Emory University - Goizueta Business School

Christian Peters

Nanyang Technological University

Date Written: November 22, 2023

Abstract

Drawing on literature in auditing and workplace learning, this paper develops the Auditor Learning Framework. The Auditor Learning Framework distinguishes auditor learning processes along two dimensions: the location of learning (on-the-engagement or off-the-engagement) and the role of the others in the learning process (active or passive). We review the auditing literature and classify papers that directly or indirectly enhance our knowledge of auditor workplace 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.

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 (November 22, 2023). 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
Netherlands

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)

Nanyang Technological University ( email )

Nanyang Business School
91 Nanyang Avenue #05-094
Singapore, 639956
Singapore
+65 6790 4656 (Phone)

HOME PAGE: http://https://dr.ntu.edu.sg/cris/rp/rp02266

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