What?
What?
This project examines how audit firms can design work environments that support learning from errors and improve audit judgment quality. It focuses on the interaction between individual auditors’ characteristics and the firm’s organizational context, particularly how error management and team learning behaviors influence how auditors develop, apply judgment, and improve performance over time.
Why?
Audit quality depends not only on individual expertise but also on how firms respond to errors and promote learning within audit teams. Understanding how organizational culture, leadership, and error management practices shape auditors’ learning helps firms design environments that encourage reflection, knowledge sharing, and continuous improvement. These insights are relevant for audit firms seeking to strengthen judgment quality and for regulators and standard setters interested in sustainable drivers of audit quality.
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