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Learning during audit tasks in the field: A model, methodology, and experiment

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  • Joseph Russo

Abstract

Learning during performance of auditing tasks in the field is modeled as a change in the state of an auditor's knowledge base that results from experience during performance of a task. Several hypotheses are proposed and, along with data obtained by means of behavior observation and concurrent verbal protocols, used to interpret the problem-solving behaviors of four first-year auditors who performed an unfamiliar but audit-related task in simulated auditing environments. Significant findings of learning during performance of the experimental task are reported. While the data show that the auditor-subjects continuously encountered new learning situations throughout the task, they are inconclusive regarding learning through improved knowledge content. On the other hand, significant evidence is found that the learning that did occur was manifest by a greater availability of the auditor-subjects' knowledge. The implications of these findings in terms of the nature of audit tasks and the development of more expert-like task behavior are discussed. Copyright International Atlantic Economic Society 1997

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  • Joseph Russo, 1997. "Learning during audit tasks in the field: A model, methodology, and experiment," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 3(4), pages 409-422, November.
    • Handle: RePEc:kap:iaecre:v:3:y:1997:i:4:p:409-422:10.1007/bf02295219
    DOI: 10.1007/BF02295219
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