Learning in the Dynamic Audit Environment: A Literature Review

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

doi:10.2139/ssrn.3496805

Cited by 6 publications

(7 citation statements)

References 184 publications

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Section: Methodsmentioning

confidence: 99%

“…This makes the work context of auditors more standardized than that of many other professions, as both formal education and certification processes, as well as work procedures, rewards and oversight mechanisms, are standardized at the national level. Auditors' daily work is performed in a hierarchical team setting, in which the work by lower-ranking professionals is reviewed by their direct supervisor, a setting in which many errors made by auditors are expected to be discovered (Dierynck et al, 2019;Jeppesen, 2007). This hierarchical review process was specifically designed to detect and correct errors made by auditors at lower ranks-the hierarchical audit process depends on the learning from errors made at all levels, especially at the lowest level, where procedures are performed that serve as the foundation of the audit opinion (Lambert and Agoglia, 2011).…”

Section: Setting Sample and Proceduresmentioning

confidence: 99%

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Exploring the link between learning from error climate and professionals' engagement in social learning activities after errors

Smeets

Gijselaers

Meuwissen

et al. 2022

BJM

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PurposeLearning from errors is a complex process that requires careful support. Building on affective events theory, the purpose of this paper is to explore how a supportive learning from error climate can contribute to social learning from errors through affective and cognitive error responses by individual professionals.Design/methodology/approachA total of 139 early-career auditors completed an online questionnaire consisting of validated survey scales, allowing for serial mediation analysis to compare direct and indirect effects.FindingsLearning from error climate was directly and positively related to engagement in social learning activities after committing an error. Furthermore, the authors found a double mediation by error strain (an affective error response) and reflecting on errors (a cognitive error response) on this relationship.Practical implicationsOrganizations can actively encourage professionals to learn from their errors by creating a supportive learning from error climate and holding professionals accountable for their errors.Originality/valueThe present study enriches the authors’ understanding of the mechanisms through which learning from error climate influences engagement in social learning activities. It extends prior research on learning from errors by investigating the sequential effects of engagement in error-related learning activities performed individually and in social interaction.

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Section: Methodsmentioning

confidence: 99%

Section: Setting Sample and Proceduresmentioning

confidence: 99%

Exploring the link between learning from error climate and professionals' engagement in social learning activities after errors

Smeets

Gijselaers

Meuwissen

et al. 2022

BJM

View full text Add to dashboard Cite

show abstract

“…Hasil pengujian ketiga ini selaras dengan hasil dari pengujian pada penelitian terdahulu yang mendukung adanya pengaruh antara knowledge sharing dengan keahlian investigasi auditor internal dalam pengungkapan kecurangan, (Lenning dan Gremyr, 2021) yaitu audit berorientasi proses serta peningkatan fokus pada kebutuhan organisasi dan peluang peningkatan serta dapat dibuat kelompok diskusi yang membahas bagaimana perubahan itu dapat dilakukan, penelitian (Dierynck et al, 2019) yang mengatakan bahwa untuk meningkatkan kompetensi auditor internal maka harus dipahami ada proses pembelajaran yang harus dipenuhi, juga penelitian (Sánchez-Aguayo et al, 2021) yang mengatakan bahwa auditor harus selalu meningkatkan kemampuan investigasi karena penipuan adalah area investigasi aktif.…”

Section: Diskusiunclassified

Pemberdayaan Pusat Knowledge Sharing Untuk Meningkatkan Keahlian Investigasi Kecurangan Bagi Auditor Internal

Julaidi

Fadjarenie

2023

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The role of identifying and investigating fraud for organizations and technological developments complicate organizational dynamics and require the competence and expertise of internal auditors to detect fraud within organizations. The purpose of this research is to obtain empirical evidence about the effect of auditors' risk assessment skills, understanding of industry characteristics and knowledge sharing on internal auditors' fraud investigation abilities. The research methodology in this study is quantitative, the population in this study is part of the internal audit of a leading consumer goods company in Indonesia using census techniques with a total of 60 people. Data collection was carried out using a questionnaire. The results of this study, all variables affect the ability of internal audit fraud investigations. This study implies the importance of enhancing the skills of internal auditors by strengthening internal discussions within organizations as “knowledge-sharing centers” to enhance the fraud investigation capabilities of internal auditors.

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“…In guiding the conduct of their work, auditors rely on instructions outlined in audit procedures and checklists (e.g., Brazel et al, 2010;Hammersley & Ricci, 2021;McDaniel, 1990), instructions issued by peers and supervisors during on the job training (Dierynck et al, 2020;Westermann et al, 2015) and instructions heard informally when other auditors are talking about performing tasks (Bonner, 2008). It is important that these instructions promote the exercise of professional scepticism.…”

Section: The Effect Of Instructional Verbs On Professional Scepticismmentioning

confidence: 99%

Using more effective instructional verbs to elevate auditors' professional scepticism

Stepankova

Harding

Mayorga³

et al. 2022

Int J Auditing

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We investigate whether using different instructional verbs to codify requirements in auditing standards, and to direct auditors in meeting those requirements, impacts the level of professional scepticism reflected in auditor judgments and the evidence auditors intend to collect. In an experiment, with practicing auditors serving as participants, we test whether directing auditors with higher order instructional verbs (e.g., consider and evaluate), rather than with lower order instructional verbs that are currently employed (e.g., review and identify), elevates auditors' professional scepticism. We investigate the level of professional scepticism reflected in two auditor judgments and the evidence that auditors intend to collect. Although we find that different instructional verbs did not have an effect on the level of scepticism reflected in auditor judgments, the use of higher order instructional verbs did elevate the level of scepticism reflected in the evidence auditors intend to collect. Our finding has important implications for the way in which auditing standards are drafted and the way in which auditors are guided by written instructions.

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Learning in the Dynamic Audit Environment: A Literature Review

Cited by 6 publications

References 184 publications

Exploring the link between learning from error climate and professionals' engagement in social learning activities after errors

Exploring the link between learning from error climate and professionals' engagement in social learning activities after errors

Pemberdayaan Pusat Knowledge Sharing Untuk Meningkatkan Keahlian Investigasi Kecurangan Bagi Auditor Internal

Using more effective instructional verbs to elevate auditors' professional scepticism

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