Learning the 'Craft' of Auditing: A Dynamic View of Auditors' On-the-Job Learning

By Kimberly D. Westermann, Jean C. Bedard, Christine E. Earley. 2015

196 citations recorded by the source corpus.

Subfields: Management Information Systems, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/2adeb51d32efd81e50a78244579502d807c9a4a6

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In Management Information Systems

1. M. Vasarhelyi

Citations in the corpus

• The Ethical Implications of Using Artificial Intelligence in Auditing (2020, background): “Westermann, Bedard, and Earley (2015) interview 30 audit partners and summarize that “while technology has improved audit efficiency and effectiveness, partners are concerned that the use of technology diminishes the development of appropriate attitudes/behaviors (e.g., critical thinking).””
• The Effects of an Auditor's Communication Mode and Professional Tone on Client Responses to Audit Inquiries (2017, background): “adversely affect professional development and skepticism (Westermann et al., 2014), firms may”