Learning in the Auditing Profession: A Framework and Future Directions

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