Showing 1 - 10 of 67,642
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...
Persistent link: https://www.econbiz.de/10012858368
Auditor errors are of concern since they reflect deviations from expectations, plans or goals and can thereby potentially impair audit quality. Audit firms have powerful mechanisms in place to prevent errors from occurring, such as the review process. However, all errors cannot be prevented; thus,...
Persistent link: https://www.econbiz.de/10013247932
This study examines the effectiveness of two burnout mitigation strategies (flexible work arrangement and stress management training) on auditors’ job outcomes. Burnout is construct characterized by emotional exhaustion, reduced personal accomplishment, and depersonalization has negative...
Persistent link: https://www.econbiz.de/10014157559
We examine whether personality differences between the CEO and CFO influence audit fees. Audit fees should reflect engagement risk associated with a client. We use personality differences between the CEO and CFO as a proxy for potential poor communication, reluctance to share information, and...
Persistent link: https://www.econbiz.de/10012860604
Although early human capital theory recognized the relevance of workers' experience, its focus was on education and formal training. Recent studies find that much of the performance of newly hired workers is driven by learning by doing or learning from peers or supervisors in the workplace....
Persistent link: https://www.econbiz.de/10011432166
This paper addresses the puzzle how employers that invest in general human capital can gain an information advantage with respect to the ability of their employees when training is certified by credible external institutions. We apply an established model from the employer-learning literature...
Persistent link: https://www.econbiz.de/10011316529
A comprehensive model of work-based learning is illustrated combining explicit and tacit forms of knowledge and theory and practice modes of learning at both individual and collective levels. The model is designed to bring together epistemic contributions which are typically studied in...
Persistent link: https://www.econbiz.de/10014162874
This paper proposes an integrated germ cell model of development based firmly on a cognitive, as distinct from behaviourist, view of learning and on the psychological theory of activity. Uses this to explore how an umbrella concept of skill allied to a learning process suited to modern, flexible...
Persistent link: https://www.econbiz.de/10014027460
Persistent link: https://www.econbiz.de/10011918150
Audit subordinates typically work with multiple supervisors who are likely to vary in their level of coaching quality (CQ). While prior research suggests a low CQ supervisor could negatively affect a subordinate's work attitudes, theory indicates that the presence of other positive coaching...
Persistent link: https://www.econbiz.de/10012847873