Moving audit teams forward – Designing firm environments for sustainable learning from errors

What?

This study will (provide a diagnostic tool to) investigate the appropriate conditions audit firms may want to consider to strengthen their (audit team’s) learning from error climate (i.e., the organizational context wherein audit team effectively learn from errors) to strengthen the interplay between individual auditors’ characteristics and the firm’s organizational environment in order to strengthen audit judgment quality.

Why?

Above and beyond auditors’ experience (and other audit inputs), the research team’s recent research shows that audit firms are able to improve performance significantly when auditors are able to actively learn from errors in audits. Furthermore, given that audits are (sometimes) complex social interactions within an audit team, above and beyond auditors’ individual learning, audit quality is ultimately the outcome of team work and interaction.

Project Number
2016B03

Research Team
Prof. W.H. (Wim) Gijselaers
Prof. R.H.G. (Roger) Meuwissen RA
Dr. P. (Piet) van den Bossche
Dr. T. (Therese) Grohnert
Prof. A.C. (Amy) Edmondson

Involved University
Maastricht University

Timeline
01/17 – 12/18