Auditors are required to apply professional skepticism throughout the audit process: when searching for information, when forming a judgment, and when deciding on which actions to take. Consequently, audit firms have a vested interest in fostering professional skepticism. Extant conceptual...

Organizational learning has been identified as a pivotal aspect in contributing to the competitive advantage of organizations (e.g. Argote & Ingram, 2000). However, despite ambiguous results on their effectiveness, traditional programs continue to dominate organizational learning initiatives. In...

Preface -- PART 1: INDIVIDUAL LEARNING. Cultural differences in learning approaches; Tempelaar, Bart Rienties, Bas Giesbers, Sybrand Schim van der Loeff -- Learning Styles and VSC Modules: A Statistical Analysis of Perceived and Actual Effectiveness; Don Cyr -- The crucial role of the supervisor...