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FAR Literature review - Learning in the auditing profession: A framework and future directions

This is the final draft. The article is published in Accounting, Organizations and Society. The article is written by Bart Dierynck, Kathryn Kadous, and Christian Peters. Please find the article here: https://www.sciencedirect.com/science/article/abs/pii/S0361368223001058

 

Authors

Prof. dr. Bart Dierynck
Prof. dr. Kathryn Kadous

Kathryn Kadous is the Schaefer Chaired Professor of Accounting and the Director and Associate Dean of the Ph.D. Program at Emory University's Goizueta Business School. She earned a PhD from the University of Illinois. Prior to that, she worked as an auditor and controller. Professor Kadous' research considers judgment and decision-making issues in auditing and accounting. Her current research is focused primarily on using psychology theory to improve auditor decision making and on identifying the antecedents of auditor skepticism. Professor Kadous' research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory. 

Professor Kadous has served two terms as an editor for The Accounting Review and two terms as an editor for Auditing: A Journal of Practice & Theory. She serves on several editorial boards and has served on various research and publications related committees and tasks forces for the American Accounting Association (AAA) and the Auditing and Accounting, Behavior, and Organizations Sections of the AAA. She is currently Vice-President (Academic) of the Auditing Section of the American Accounting Association.

Christian Peters PhD student

Christian Peters is an accounting researcher, specializing in auditing and tax avoidance. Christian is a Assistant Professor in Accounting at Nanyang Technological University in Singapore.

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