Judge/fail/learn: enabling auditors to make high-quality judgments by designing effective learning environments

Research output: ThesisDoctoral ThesisInternal

2321 Downloads (Pure)


Accountancy firms have generated considerable media attention in recent years due to a lack of substantiated audits. This study found that only a third of 252 auditors provide a substantiated assessment for a representative task. Those auditors who performed well indicated that they encountered critical situations in the past and gained experiences from which they drew important lessons. By making mistakes discussable, by providing feedback and by encouraging self-reflection, accountancy firms can make a significant contribution to the quality of their auditors' judgments.
Original languageEnglish
Awarding Institution
  • Maastricht University
  • Gijselaers, Wim, Supervisor
  • Meuwissen, Roger, Supervisor
Award date18 May 2017
Place of PublicationMaastricht
Print ISBNs978 94 6159 694 9
Publication statusPublished - 2017


  • accountancy
  • workplace learning
  • judgment

Cite this