Learning in the auditing profession: A framework and future directions

Drawing on literature in auditing and workplace learning, this paper develops the Auditor Learning
Framework. The Auditor Learning Framework distinguishes auditor learning processes along two
dimensions: the location of learning (on-the-engagement or off-the-engagement) and the role of
the others in the learning process (active or passive). We review the auditing literature and classify
papers that directly or indirectly enhance our knowledge of auditor workplace learning into our
framework to identify gaps in our understanding of the auditor learning processes. Our study
provides a comprehensive view of auditor learning processes and provides suggestions for future
research.

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