Critics argue that audit research rarely impacts practice and that challenges associated with synthesizing and interpreting research are contributing factors. We propose that using the Elaboration Likelihood Model (ELM) as a meta-theoretical framework can help in understanding the collective...

This study investigates how formal control systems and the behavior of peers influence behavior in accounting settings. We manipulate formal controls and peer behavior (social norms) in a laboratory experiment, allowing us to precisely investigate the interactive effect of these two factors on...

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...