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

Content Provider	Springer Nature Link
Author	Russo, Joseph A.
Copyright Year	1997
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.
Starting Page	409
Ending Page	422
Page Count	14
File Format	PDF
ISSN	10830898
Journal	International Advances in Economic Research
Volume Number	3
Issue Number	4
e-ISSN	1573966X
Language	English
Publisher	Kluwer Academic Publishers
Publisher Date	1997-01-01
Publisher Place	Boston
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	Economic Growth International Economics Macroeconomics/Monetary Economics Microeconomics
Content Type	Text
Resource Type	Article
Subject	Economics and Econometrics

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