Wim Gijselaers

Professor

Wim Gijselaers is Professor of Educational Research at the School of Business and Economics, Maastricht University, where he chairs the Department of Educational Research and Development. His research focuses on educational innovation in higher education, team learning, organizational learning, leader identity development, and judgment and decision-making in management and accounting. He has contributed significantly to the development of Problem-Based Learning in business education and teaches in the Master program Learning and Development in Organizations, as well as serving as a visiting professor at the University of Bern.Wim is a founding editor of the Springer Book Series Innovation and Change in Professional Education and previously served as editor of Educational Innovation in Economics and Business. He has held roles as Program Director of International Business and Vice Dean of Education. His work bridges academia and practice through advisory roles and workshops on innovation and change. He received the Distinguished Career Award from the American Educational Research Association in 2025 and is listed among the top 2% of scientists worldwide by Stanford University.

In the FARview Podcast Series, FAR staff members conduct interviews with academics and professionals regarding the practical relevance of academic research in the field of auditing In this podcast, our guest is professor Prof. dr. Wim Gijselaers. Gijselaers is professor of educational research at the School of Business and Economics at Maastricht University. His research focuses on educational innovation in higher education, social determinants of team cognition and team performance, and judgment and decision making in management and accounting. Gijselaers answers the questions that could not be answered after his presentation during the FAR Conference, due to time constraints. Although this interview was planned to be an extension of the Q&A-session, it evolved into a broader podcast. So, this podcast went beyond answering the remaining conference questions. This written report contains an edited and abbreviated transcript of the interview
Organizations wishing to foster learning at the team level can do so effectively through providing teams with resources such as autonomy and enrichment, next to general support of money and time. These resources should be provided in a supportive, learning-driven culture shaped by engaged, supportive leaders that are connected with their teams to create the best possible conditions for teams to engage in continuous learning, either directly or, even more effectively, by enabling teams to develop psychological safety, shared cognition, potency/efficacy, as well as social and task cohesion. Creating this system of conditions for effective team learning requires close alignment of different functions within an organization, bringing leadership and HR together to achieve a shared goal.  
Organizations have a marked interest in fostering team learning to manage performance and innovation. However, practitioners and researchers currently lack coherent knowledge on which drivers are effective at fostering team learning. Along with team learning, we also focus on the emergent states of psychological safety, shared cognition, team potency/efficacy, and cohesion, previously related to team learning. In this meta analysis, we include 50 quantitative studies providing information on 4,778 teams of professionals across manufacturing, product development, academic research and teaching, health care, and professional services. First, we find that team learning correlates positively, if moderately, with four organization-level drivers: top-level leadership, organizational culture, job resources, and organizational infrastructure. Second, two of these drivers also correlate robustly with team emergent states: organizational culture and job resources. These findings provide specific levers and estimates of relative influence to guide managerial practice and future research on team learning.
Over the past ten years, oversight bodies, regulators, governments, and clients have been demanding audit firms deliver higher audit quality, closing the expectations gap. As a response, audit firms have been working on developing and implementing new procedures, structures and audit programs. However, this ‘hard’ approach has not yielded the desired improvements.  
Lowering professional turnover is of paramount importance for professional service firms, as with each professional, crucial proprietary knowledge leaves the firm. Based on the need to retain this crucial knowledge in the firm, this study explores whether factors that drive learning at work also mitigate professionals’ turnover behavior. Building on insights from both workplace learning and turnover research, this study follows 96 professional auditors across a period of 5 years to determine how drivers for workplace learning at the organizational, the social interaction, and the individual level relate to turnover behavior.
The fifth annual FAR Conference was held on Monday June 22, 2020. As a result of the circumstances, the event took place in an online, Covid-19-proof setting. Still, almost 200 participants from all over the world registered for this virtual meeting. About 50 percent of these were academics. The other 50 percent consisted of students, practitioners, regulators and government officials. This strengthens our belief that a broad group of stakeholders appreciates the work of our Foundation. The theme of the conference was intentionally broad: ‘academic and practitioner insights into audit quality’. This theme seamlessly fits with FAR’s main purpose, which is facilitating knowledge development and knowledge dissemination concerning audit quality. In this booklet, we proudly present the summaries of the five conference presentations. At the end of each article, a selection is included of three Q&A’s from the Q&A sessions that took place after each presentation. We hope you will enjoy reading the summaries and viewing the presentations and Q&As, and we are looking forward to meeting you again, hopefully ‘in the flesh’, next late Spring 2021.  
When teams are the prime unit of working and learning in organizations – such as is the case in accountancy firms – they face many challenges to use their potential and achieve their goals. Their business environment can be characterized by complexity and ambiguity. This requires teams to engage in team learning behaviors that allow team members to share their skills, knowledge, information, and point of view to modify team’s habits and work procedures depending on what is required. Understanding how team learning behaviors affect virtual engagement teams is the central research question in the FAR project “Virtual Audit Teamwork: working, learning, and delivering high audit quality virtually.” The purpose of this literature review is twofold: On the one hand, the research team aims to provide an overview of available insights on remote work and virtual teamwork in the auditing profession. On the other hand, the team strive to provide an overview of available literature on team learning behaviors in virtual teams to identify drivers and facilitate conditions of team learning in virtual teams. A systematic review of how team learning behaviors are affected by virtual teamwork is still missing, and we know little about how these insights relate to the auditing profession.  
This practice note explores how virtual and hybrid teamwork affects audit quality, learning, and working conditions. Based on surveys of 624 auditors and interviews across six firms, the study finds that remote work offers strategic advantages such as improved audit efficiency, strong quality orientation, better work-life balance, and enhanced integrity through increased skepticism and ethical behavior. Firms also learned valuable lessons about training and social processes.
However, structural challenges persist: reduced on-the-job learning, weaker social dynamics, difficulties in training new employees, and unchanged budget and deadline pressures. First-year engagements remain particularly vulnerable in virtual settings. Auditors prefer a hybrid model, working from home about 1.6 days per week, indicating that virtual teamwork will remain a key feature of the profession.

KEY TAKE-AWAYS

Audit firm culture is viewed by regulators and inspectors as the means to enhance audit quality. This study uses the Competing Values Framework (CVF) to explore the culture of
large audit firms, and their attempts to change their cultures. We find that these firms predominantly emphasize a culture characterized by collaboration and control, which is consistent with an inward focus. We also find that audit firms struggle to implement a consistent understanding of culture across their offices and function levels, and there is a gap in how partners perceive culture compared to that of non-partner staff. This “culture gap” has negative consequences on auditors, as larger culture gaps are associated with lower psychological safety and poorer person organization fit. Embedding mechanisms can lower the culture gap, but having adequate resources is far more important of an embedding mechanism than “tone at the top.” The findings underscore the importance of actively communicating and reinforcing stated cultural values, and provide audit firms with a practical tool to diagnose problems in achieving culture change.

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