Lobke Weijers

PhD Candidate

Lobke Weijers is a PhD candidate in Accounting at Tilburg University’s School of Economics and Management. Her research focuses on the behavioral aspects of auditing, particularly auditors’ judgment and decision-making and talent management in audit firms. She uses experimental, survey, and field methods in her research.

The findings of the study reveal that students consistently misjudge key aspects of the junior auditor role: they underestimate attractive features – such as intellectual challenge, client interaction, and autonomy – and overestimate less appealing features, including repetitiveness and overtime. Moreover, a larger expectations-reality gap for job content and organizational culture significantly decreases students’ likelihood of pursuing an audit career. Our results highlight the need to improve the accuracy of student expectations to help address the audit talent shortage.
Human capital is the most crucial input in auditing. While auditors possess skills and competencies when entering the audit firm, on-the-job learning is crucial for the further development of human capital. While prior research has typically focused on one specific learning mechanism, there is a lack of a comprehensive and holistic view of how learning currently manifests in the audit practice. Using 23 semi-structured interviews, this study provides an overview of key learning practices in audit firms, the differences in learning practices between audit firms of different sizes, and barriers to learning in audit firms. This study helps researchers to understand the institutional setting of learning in audit firms and to identify future avenues for research. Furthermore, this study helps practitioners in identifying barriers to learning that may warrant attention.
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