Based on literature on auditor expertise and workplace learning, this paper develops the Auditor Workplace Learning Framework. The Auditor Workplace Learning Framework distinguishes three categories of learning processes based on the extent to which (1) learning is an important focus of a...

We start from the observation that auditors have discretion to order their tasks and investigate whether auditors use their task discretion to prioritize easy over difficult tasks and to reduce more effort in difficult tasks. Drawing on Conservation of Resources theory, which states that humans...