Learning in the auditing profession: A framework and future directions

Bart Dierynck, Kathryn Kadous and Christian P.H. Peters

Accounting, Organizations and Society, 2024, vol. 113, issue C

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 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 (search for similar items in EconPapers)
JEL-codes: D83 M42 M53 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:aosoci:v:113:y:2024:i:c:s0361368223001058

DOI: 10.1016/j.aos.2023.101534

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